How to get money back for treatment. Application for a refund of personal income tax for treatment: a sample and an example of filling out
An application for a refund of personal income tax for treatment is being submitted individual to the branch of the IFTS at the place of his residence. Income tax refunds are made in respect of expenses incurred for medical treatment (of one's own or close relatives), as well as for medicines.
The application is drawn up in a free form and is submitted together with the 3-NDFL declaration and other necessary documents, which include:
- License medical institution to provide medical services;
- Doctor's prescription (in relation to the return of personal income tax on purchased medicines);
- A copy of the contract concluded with the medical institution for the provision of medical services;
- Certificate of income from the place of work in the form 2-NDFL;
- Copy of the passport;
- Documents confirming the costs of treatment and medicines;
- A copy of the children's birth certificate (in case of a refund of income tax for the treatment of children);
- A copy of your birth certificate (in case of a refund of personal income tax for the treatment of parents);
- A copy of the marriage certificate (in case of a tax refund for the treatment of a husband, wife).
An application form for the return of personal income tax can be found in the branch itself tax office, and download the sample form in this article.
The possibility of returning personal income tax in connection with the cost of treatment appears when a number of conditions are met:
- Availability of a license from a medical institution;
- Availability of the above documents;
- Payment of personal income tax in the year in which the expenses were incurred.
Returns income tax(13%) not from the entire amount of expenses for treatment or medicines, but only within the limit - the established social tax deduction- 120 thousand rubles. for his treatment and 50 thousand rubles. for the treatment of close relatives.
You can partially return the expenses not only for treatment, but also for education (for your own, children, brother, sister). At the same time, an application for income tax refund is also submitted, a sample of which can be downloaded at.
When buying an apartment, you can also count on a property tax deduction and a personal income tax refund from the cost of purchasing a home, a sample application can be downloaded.
How to apply for a refund of personal income tax for treatment?
Every officially working citizen of the Russian Federation has the right to receive from the state a partial refund of funds spent on treatment, medical rehabilitation and the purchase of medicines. What are the conditions for receiving compensation, the procedure and Required documents. We draw your attention to the specifics of obtaining a deduction when paying for dental treatment, purchasing sanatorium vouchers and other non-standard situations.
Who is eligible for treatment reimbursement
In order to receive partial compensation from the state for the funds spent on treatment, you need to be:
- a citizen of the Russian Federation (and have the status of a resident, that is, stay in Russia for more than 183 days a year);
- officially employed (on the basis of an employment agreement or work contract) or have income on which income tax is paid (for example, renting an apartment, the payment for which is taxable);
- payer of personal income tax at a rate of 13% (monthly deductions are made by the employer).
There is a clear list of medical services, having paid for which, you can count on reimbursement. Here are the main ones:
- ambulance services (call, emergency care, diagnostics);
- medical care in an outpatient clinic and a hospital (prevention, diagnostics, research and examinations);
- medical care received from family practitioners;
- improvement at sanatorium-resort bases (including preventive procedures, testing, etc.);
- services of health education organizations (for example, lectures for expectant mothers).
There is also a list of drugs for which a tax deduction will be made. It is reflected in the Decree of the Government of March 19, 2001 No. 201
How to get a deduction for treatment: conditions, calculations, examples
Pretend to tax compensation You can not only pay for your own treatment, but also for the costs of medical services for your family members, namely:
- expenses for medical services of parents;
- payment for the treatment of children under the age of 18;
- medical care provided to the spouse.
You can get a deduction both for medical services and for purchased medicines, and even for medical equipment necessary for treatment (if this is indicated in the contract with the health institution). The cost of the policy for voluntary health insurance, as well as insurance premiums within the framework of the agreement.
The amount of compensation within the costs of 120,000 rubles. That is, you can return 15,600 rubles from the budget. both for medicines and for medical services, or for both at the same time. From what deductible options there will be, the limit amount will not change (will not increase).
The exception is expensive treatment. The compensation limit is limited to the amount of previously paid tax. That is, it is impossible to receive an amount more than what was paid to the budget.
General order
So, the services rendered by the medical institution are paid for. How do you get a tax deduction for treatment? The conditions for compensation for you are as follows:
- The deduction is limited to expenses in the amount of 120,000 rubles. In terms of the amount of the refundable tax - no more than 15,600 rubles. (that is, 13% of 120,000 rubles).
- For a year, you can receive a refund no more than the amount that was paid in the form of personal income tax. If the amount of tax is less than the amount of expenses, then the balance of compensation for the next year is not transferred, but burns out (unlike property deduction for the purchase of an apartment / house).
- If you paid for the services last year (or two or three years earlier), but did not file a tax return, then you have the opportunity to reimburse the expenses in the current year. It should be remembered that you can return the money only for the last three years (not earlier). But provided that for these past periods there were deductions for personal income tax.
- The hospital (polyclinic, outpatient clinic, center) that provided you with medical care has a license for this type of service.
- Services (medicines) correspond to the list fixed in the Decree of the Government of the Russian Federation ().
- If another social deduction is issued in the current year (for example, for education), then both deductions can be obtained from an amount of no more than 15,600 rubles. That is, the refund limit is not cumulative.
- Only persons paying personal income tax at a rate of 13% can apply for a refund.
Example 1
In the period from 2014 to 2018 Usachev S.D. paid for his own recovery. From 2014 to 2016, Usachev was officially employed at AO Magnat. In 2017, Usachev quit his job, in 2018 he was employed again.
We will consider the personal income tax payments that "Magnat" transferred for Usachov, as well as the costs incurred by Usachov, in the form of a table:
In 2019, Usachyov decided to apply for compensation. He can only receive a refund for 2016, 2017 and 2018:
- In 2016, Usachev spent 21.810 rubles, therefore, to return - 2.835 rubles. (21.810 * 13%). Since "Magnat" transferred personal income tax in a larger amount (33.700 rubles), then Usachev for 2016 will receive the full refund (2.835).
- In 2017, Usachev was not officially employed, personal income tax was not transferred from his salary, so he does not have the right to compensation.
- Usachev's expenses in 2018 amounted to 3,650 rubles. Having issued a deduction, he will receive 475 rubles. (3.650 * 13%).
In total, Usachev will be able to reimburse 3.310 rubles. (2.835 + 475).
Example 2
Specialist of the settlement department of JSC "Globus" Fedorov S.P. In November 2018, he was fired from his job. From February to April 2018, Fedorov underwent an examination at the Standard Plus clinic. Globus paid personal income tax from Fedorov's salary in the amount of 13,420 rubles. In favor of "Standard Plus" Fedorov paid 104.620 rubles.
Fedorov will receive compensation from the state no more than 13.420 (personal income tax), despite the fact that according to the calculation, Fedorov is entitled to 13.601 rubles. (104.602 * 13%).
Reimbursement of the cost of medicines
Having bought medications in a pharmacy, you also have the right to partially refund their cost. The deduction criteria apply in general order. But only if these medicines are prescribed by a doctor (a prescription is required for confirmation). Upon agreement tax refund the tax officer checks the name of the drug against the government list.
Example 3
According to the doctor's prescriptions, during 2018 Krasnov K.L. bought drugs for 124.630. Officially working Krasnov in 2018 paid personal income tax 41.830 rubles.
Submitting documents, Krasnov indicated 16.202 rubles. (124.630 * 13%). Despite the fact that personal income tax was paid from Krasnov's salary more than the specified amount (41.830), he received compensation in the amount of 15.600 (120.000 * 13%). This is due to the fact that the amount of the refund is legally limited.
Tax deduction for dental treatment
Having paid for the services of a dentist, it is also possible to reimburse their cost (in whole or in part). You can also get a tax deduction for dental prosthetics, and the installation of braces, and other related services of an orthodontist. The conditions for receiving a return are similar to the general procedure:
- the amount of the deduction is limited to 120,000 rubles. (to return - 15.600);
- compensation is due only to officially employed persons, or who transfer personal income tax at a rate of 13% on other income;
- a license of a medical institution is required;
- to be refunded - no more than the paid personal income tax for the year (the lost amounts are burned out and are not transferred to subsequent years).
Example 4
Kurochkin G.L. in 2017 transferred to the dental clinic "Smile" 36.920 rubles. for the installation of the bracket system. Kurochkin's employer in 2017 transferred to personal income tax budget- 4.650, in 2018 - 21.630. In 2017, Kurochkin is entitled to compensation of 4.650 (no more than the paid personal income tax). Although in 2018 personal income tax was paid from Kurochkin's salary - 21.630, he will not receive a refund for this year, due to the cancellation of the balance.
Expensive treatment
In some cases compensation may exceed 15.600 rubles. The legislation does not limit the amount of expenses to 120 thousand rubles. in cases where you were forced to undergo expensive treatment for which funds were spent.
In order to check whether the treatment is expensive, you need to familiarize yourself with Government Decree No. 201 of March 19, 2001. According to the list, you can claim an unlimited personal income tax refund if you paid for:
- various operations performed for congenital malformations, serious illnesses nervous system, organs of vision, respiration, digestion, etc.;
- organ transplant;
- therapy of malignant tumors of the endocrine system;
- implantation of prostheses and pacemakers.
Example 5
In 2018, Savelyev will pay the Zdorovye medical center the amount of 124,550 rubles, including:
- for diagnostics (ultrasound of internal organs) - 1.650 rubles;
- for an examination in a day hospital - 12,600 rubles;
- for surgical intervention for congenital heart disease - 101,900 rubles;
- for postoperative observation - 8.400 rubles.
In 2018, the employer Savelyeva personal income tax in the amount of 41.320 rubles. What amount of compensation can Saveliev claim in this case?
The total amount of funds spent (124.550) exceeds the amount tax base at a rate of 0% (120.000), but Saveliev will receive a full refund (124.550 * 13% = 16.192), because heart surgery is expensive. The rest of the cost of the assistance provided (diagnostics, hospital, postoperative support) does not exceed the allowable level of 120,000 rubles. (1.650 + 12.600 + 8.400 = 22.650). The personal income tax paid by Savelyev (41.320) is more than the refund amount (16.192), and therefore he is entitled to a refund of the entire amount (16.192).
If we pay for relatives
It is allowed to reimburse the expenses for the treatment of the child (children), spouse or parents. In this case, you can get money back for paying for the services of a medical institution, as well as the purchase of medicines. Receiving a deduction for relatives is issued on the condition that:
You are responsible for the return as a taxpayer. At the same time, both you and a relative, for whom a cash deduction is obtained, can conclude an agreement with the hospital. And receipts for payment for services, medicines, etc. the taxpayer himself, and not his relative, must pay.
Regarding reimbursement when paying for children . Their age should not exceed 18 years, since children older than this age can be officially employed, and therefore independently draw up a deduction for themselves.
Return amount . The limit is limited to no more than 15,600 rubles. collectively. That is, if you simultaneously receive a deduction for several relatives (for example, for a spouse and two children), then the limit is not multiplied by the number of relatives involved. On the contrary, the limit will be distributed to everyone. It is important not to confuse the situation with the reimbursement of education expenses for children, where the limit is limited to 50 thousand rubles. for one child.
This does not apply to expensive treatment (the amount of the refund is limited to the amount of personal income tax previously paid to the budget).
Receiving mechanism . Personal income tax can be returned either independently or through your employer.
About the remainder
.
If the amount of expenses is declared, but not fully selected, then the resulting balance burns out (without transfer to previous or subsequent years).
From the budget or at the place of work
Medical expenses can be reimbursed in two ways:
- on one's own. Next year, after the year in which there were expenses, contact the tax office with a package of documents. Based on the previously paid personal income tax, an opportunity will be formed to cover the costs. Let's say the treatment was in 2018, at the same time the services were paid, and in the same year personal income tax was paid from earnings. In 2019, the patient can apply to the inspection with an application, a 3-NDFL declaration and other documents for the return of expenses in 2018.
- through the employer. The employee takes (upon application) confirmation of the deduction from the Federal Tax Service Inspectorate (a decision is issued). Together with the application, such a decision is submitted to the employer. From the month of filing this application, the employer will not withhold tax from the salary. Thus, the salary will be received in a larger amount due to the non-payment of tax
Medical services for working and non-working pensioners
The need for treatment is more common among pensioners. Therefore, the issue of obtaining compensation in this case is as relevant as possible.
Unfortunately, the state does not provide for preferential conditions for receiving a deduction for pensioners; the general procedure applies.
In other words, a pensioner who does not work and does not pay personal income tax cannot claim a refund. If, after retirement, official employment continues or there is income (at a rate of 13% of personal income tax), then the right to receive compensation remains with you.
Instructions for obtaining income tax refund
Registration procedure tax refund has no time limits, that is, you can submit documents at any time after the end of the reporting year. Let's take a look at each stage of the registration process.
Stage 1. We collect documents
The stage of collecting documents is fundamental and the success of the entire procedure as a whole largely depends on it. To apply for a deduction for treatment in 2019, you need to prepare:
Basic package of documents
- A copy of the identity card (passport);
- Declaration in the form 3-NDFL (filling details - see below);
- Help 2-NDFL. Filled in by the employer in the approved form and contains information on the amount transferred personal income tax during the period. If during the year you worked part-time or got another job, take care to provide several references;
- An application for the provision of such a deduction and an application for transferring the tax refund to your bank account (full Bank details). The application form for a social tax deduction for treatment is not legally fixed, so the document can be drawn up in free form (on our website). Despite this, when making a deduction, we advise you to contact the Federal Tax Service at your place of residence in advance to obtain an up-to-date form.
Above is a basic list of documents for obtaining any deduction. Taking into account the peculiarities of the received medical services (medicines), you will need to provide documentary evidence of the expenses incurred.
Hospital, private clinic services
If you received outpatient or inpatient services at a polyclinic, medical center, etc., then you will also need the following documents for the tax deduction for treatment:
- Contract with the hospital indicating the full amount of expenses incurred(original and copy). The cost of expensive treatment (including the purchase of equipment necessary for the hospital) should also be specified in the contract;
- Medical facility license(copy) confirming the right of the latter to provide services;
- Certificate from a medical institution confirming the cost of medical services. It is filled in by the hospital (medical center) in the approved form (order of the Ministry of Health of July 25, 2001 No. 289 / BG-3-04 / 256). It is important to demand a certificate in form, not free content. This document, in addition to the cost of services, contains other important information (name of the taxpayer, his TIN, outpatient / (inpatient) card number, date of payment. The certificate also reflects data that a deduction is applicable to the services provided. That is, or treatment for an expensive or not (code 2 - for expensive, code 1 - for others).This certificate is a confirmation of the fact of payment.
- In addition to the certificate, payment receipts (copies thereof) confirming the deposit / transfer of money for treatment (purchase of medicines) are provided.
As for the certificate, it is also necessary for sanatorium treatment. When making a return, the cost of the tour (meals, accommodation) is not compensated. Only the cost of diagnostics, therapy, examinations, prophylaxis, which you underwent in a resort boarding house, is subject to compensation.
When buying medicines
If you purchased medicines, what documents will you need besides the basic package? You need to take care of:
- Availability of the original prescription. It is drawn up according to the form 107-1 / y and issued by the attending physician. The document must contain a seal for the tax authorities of the Russian Federation. To receive compensation, drugs prescribed by a doctor must comply with the list approved by law;
- Confirmation of the fact of payment for medicines(copies of payment orders, receipts for incoming cash orders, etc.).
Health insurance
A tax deduction for treatment can also be obtained by concluding a voluntary medical insurance contract. To do this, do not forget to provide:
- directly the agreement (copy);
- license of the insurer (copy);
- payment documents (copy) for payment of the insurance premium.
It is important that the deduction is not affected by the fact insured event(that is, whether there was a treatment and, in connection with this, the purchase of drugs or not).
With expenses for the treatment of relatives
When paying for relatives (husband / wife, father, mother, children), it is mandatory to have proof of relationship:
- Marriage certificate (if paying for husband/wife);
- Birth certificate (child - if we pay for the child, yours - if the payment was made for the parents).
Practice does not prohibit the submission of a document on payment made not by the taxpayer himself, but by relatives for whom the deduction is obtained. However, it is necessary to provide additional documents, which in one way or another will confirm the actual payment to you (power of attorney for the right to deposit money, transfer to the account of a relative of the amount with an appointment for medical services / medicines, etc.).
Therefore, in order to overcome these difficulties better pay produce for a relative, that is, draw up receipts for the taxpayer.
In order to avoid delays and delays and promptly issue a deduction for treatment, we recommend that you take care of the completeness and correctness of all documents in advance.
Stage 2. Fill out the declaration
An important stage in the registration of compensation is the procedure for filling out the 3-NDFL declaration. The text of the document contains basic information about you as a taxpayer (full name, TIN, etc.), the amount of expenses incurred, the calculation and amount of compensation.
There are 3 options for obtaining and filling out the form tax return To apply for a medical bill:
- Obtaining a form at the Federal Tax Service Inspectorate and filling it out there according to the model;
- Downloading the form on the tax website and filling it out at home (Declaration 3NDFL for 2019);
- Obtaining a completed completed declaration (services are provided by specialized organizations, usually located close to the IFTS), the cost of the service is from 500 to 2000 rubles, depending on the type of deduction, the number of documents.
The website of the tax service provides taxpayers with the opportunity to fill out the form using the program in electronic form, print 2 copies. Thus, you will always be sure that you are using the up-to-date form. You can understand all the intricacies of filling out the declaration.
Stage 3. We submit documents to the Federal Tax Service
All collected and completed papers must be transferred to the tax office at the place of residence. This can be done in a convenient way for you, namely:
- Poison in the IFTS personally. This method has a significant advantage over others, as it allows you to immediately learn about the results of the initial check and eliminate possible errors on the spot;
- Send a package of documents by mail. Using postal service, do not forget to make an inventory of the attachments to the letter and issue a notification of receipt. Having received the envelope, the tax officer will check the availability of documents and certify the fact of receipt with a signature;
- Transfer the package through a representative who acts on your behalf by proxy.
Stage 4. Getting results
After you have transferred the papers to the tax service, the service is given 90 days to check and process them. At the end of the term, you will receive a letter with the results. If compensation is denied to you, then in this case it would be advisable for you to go to the tax office to find out the reasons for the refusal. If the answer is yes, contact the IFTS with an application for the transfer of compensation to the specified details. Personal income tax refund to a bank account, expect no later than 30 days from the date of acceptance of the application.
All individuals who receive income pay personal income tax on them. Part of the tax paid can be returned thanks to special tax deductions. If you paid for medical services provided to you or your relatives, you can reduce the amount of income tax due to the social deduction for treatment (clause 3, clause 1, article 219 of the Tax Code).
The deduction is provided on the basis of a declaration in the form 3-NDFL. How to fill out a return for treatment, what other documents you need to provide for this, we will consider further.
Deduction for treatment and its amount
It is possible to receive a deduction and return part of the money spent on treatment if you from your own funds:
- paid for medical treatment services,
- Paid for medicines and medicines prescribed by a doctor,
- They paid insurance premiums under voluntary medical insurance contracts.
The following conditions apply:
- Payment for treatment, medications and insurance is taken into account not only for yourself, but also for your family members: children under 18 years old, spouses, parents.
- The medical services provided to you and the purchased medicines must be included in the special Lists of medical services and medicines for which a tax deduction can be applied (Decree of the Government of the Russian Federation of March 19, 2001 No. 201), and a hospital, clinic or other medical institution must have a valid license for medical activities.
- The VHI agreement under which contributions were paid cannot include other services, except for payment for treatment, and Insurance Company who has entered into the contract must have the appropriate license.
- The deduction will be denied if the employer or other person paid for all or part of the medical services for you. Including payment at the expense of material assistance for treatment provided by the employer to the employee will not be accepted (clause 3, clause 1, article 219 of the Tax Code of the Russian Federation). Payment can only be made by the taxpayer in full.
What the amount of the deduction will be depends on how much money you actually spent on treatment. But even here there are limits.
The maximum social deduction can be no more than 120,000 rubles, and this amount includes not only treatment, but in general everything social deductions. That is, if during the year you paid, for example, for the education of a child, made additional contributions to a pension and paid for medical services and medicines, then all these expenses collectively entitle you to a deduction of no more than 120,000 rubles. Accordingly, from this amount you will be able to recover 15,600 rubles of tax (120,000 rubles x 13%).
There is an exception to this rule, but only for expensive treatment: by paying for medical services included in the special List defined by Decree No. 201, you can return 13% of the tax on the full cost of such treatment, but of course, within the limits of the personal income tax previously paid from your income.
Please note that you can only refund the tax for those periods when the treatment was actually paid. It is also possible to declare a deduction several years after payment, but a refund is possible only for the last 3 years. For example, the treatment took place in 2013, and the deduction was declared only in 2016. In this case, you can return the tax paid in 2015, 2014 and 2013.
Medical billing documents
At the end of the calendar year in which the treatment was paid, provide the IFTS with:
- tax return 3-NDFL,
- income statement 2-NDFL from each employer who withheld personal income tax from your salary,
- application for a refund of personal income tax in the prescribed form.
Depending on the type of medical expenses, you must also attach the following documents confirming them:
To pay for medical services rendered:
- Certificate of payment for services (form approved by order of the Ministry of Health of Russia No. 289, Ministry of Taxation of Russia dated 07.25.2001 No. BG-3-04 / 256) from the medical organization in which the treatment took place,
- A copy of the contract for the provision of medical services. If the contract does not specify the full details of the license of the medical institution, then attach a copy of the license.
For medical bills:
- A prescription from the attending physician with a stamp "For the tax authorities of the Russian Federation, TIN of the taxpayer",
- Copies of documents that confirm the purchase of medicines (cash receipts, payment orders, etc.).
When making a deduction for VMI:
- Copy insurance policy, or contracts
- A copy of the license of the insurer, if the contract does not specify its full details.
When a tax deduction is issued for medical expenses for family members and relatives, you need copies of documents confirming your relationship - birth certificates, marriage certificates, etc.
The entire package of documents is sent to the tax office at the place of residence. For declarations submitted only for the purpose of tax refund, there are no restrictions on the submission deadline - you can submit 3-NDFL during the entire year following the reporting one. If you declare your income at the same time as the deduction, then the declaration must be submitted by April 30 of the next year. The tax refund process can take you up to four months:
tax refund application filled in according to the form approved by the Order of the Federal Tax Service dated 03.03.2015 No. ММВ-7-8/90. It is necessary to indicate the year when the overpayment occurred, that is, when the treatment was paid for, as well as how much tax you need to return. To receive money from the IFTS, indicate the bank details of your account.
Sections:
In what cases can I get a refund of 13% for treatment?
The tax deduction for treatment belongs to the category of social tax deductions. It is subject to General requirements to the time and procedure for obtaining tax deductions. Maximum size tax deduction for treatment does not exceed 120 thousand rubles. per year, however, the cost of expensive treatment can be deducted in full (). You can find out if treatment is expensive from the Decree of the Government of the Russian Federation of March 19, 2001 No. 201 "On approval of lists of medical services and expensive types of treatment in medical institutions Russian Federation, medicines, the amount of payment for which at the expense of own funds of the taxpayer are taken into account when determining the amount of the social tax deduction "(hereinafter - Resolution No. 201). When registering in the certificate of payment for medical services, you should pay attention to the code of the services provided: the value "2" means that the services provided are classified as expensive treatment and deductible they can be presented in full.
It should be borne in mind that social tax deductions are calculated cumulatively (). Therefore, if during the reporting year the taxpayer incurred training costs in the amount of 100 thousand rubles. and filed a declaration with their acceptance for deduction, then he can use the deduction for treatment only in the amount of 20 thousand rubles, however, the costs of expensive treatment can be deducted in full.
It is important to note that you can receive a deduction for treatment only for those types of medical services and medicines that are contained in special ones.
These include:
- diagnosis and treatment in emergency medical care;
- diagnostics, prevention, treatment and medical rehabilitation in stationary medical institutions (including day care institutions), including medical examination;
- diagnostics, prevention, treatment and medical rehabilitation in the provision of outpatient medical care to the population (including in day hospitals and by general (family) practitioners), including medical examination;
- diagnostics, prevention, treatment and medical rehabilitation in sanatorium-and-spa institutions. Please note that in this case, only expenses directly for medical services can be deducted ();
- health education services.
There is no tax deduction for any other types of treatment. The same applies to medicines - they must be present in a special, and be purchased exclusively by prescription.
Another limitation is the requirement for a Russian license to provide relevant medical services to the organization or individual entrepreneur who provided such services. Therefore, unlike the deduction for education, it is impossible to receive a deduction for treatment services in foreign clinics (,).
In addition, the patient will not be able to receive a deduction if his treatment was paid for by the employer (even if he provided targeted material assistance for treatment) (,). If the taxpayer reimburses the employer for the amount of expenses incurred for his treatment, the deduction may be granted for the tax period in which the expenses incurred by the employer were reimbursed. The fact of reimbursement by the taxpayer Money, listed by the employer at the request of the employee in payment for treatment, is confirmed by a certificate issued by the employer ().
A deduction can also be made for self-incurring acquisition costs. VHI policy(). In addition, insurance should provide for payment only for medical services ().
Who can get a tax deduction for medical treatment?
The taxpayer is entitled to count on this deduction if he paid:
- own treatment and purchase of medicines or VHI policy;
- treatment of a spouse, parents, children (including adopted children) under the age of 18, as well as wards under the age of 18.
In the latter case, the deduction applies both to the actual medical services provided to relatives and to medicines purchased for them. In addition, the taxpayer can reimburse the costs of purchasing a VHI policy for relatives from among the above.
Note that a deduction for expenses for the treatment of spouse's parents cannot be obtained ().
What documents are required for a refund of treatment tax?
The Tax Code of the Russian Federation does not contain a list of such documents, so you can focus on the explanations of the Ministry of Finance of Russia and the Federal Tax Service of Russia. So, according to the Ministry of Finance of Russia, you need to submit:
- declaration 3-NDFL;
- certificate of payment for medical services;
- payment documents (copies thereof) confirming the deposit (transfer) by the taxpayer of the funds of the medical organization ( cash receipt, receipt for receipt cash order, bank statement or other payment documents confirming the fact of payment of funds for the medical services provided) or the cost of medicines (, .
At the same time, a taxpayer who has submitted a certificate of payment for medical services to the tax authority without submitting the relevant payment documents is entitled to apply for a social tax deduction provided for (,).
- It is also recommended to submit to the tax office:
- certificate 2-NDFL (issued by the employer);
- contracts for the provision of medical services (if any);
- a copy of the Russian license of a medical institution (when applying for a deduction for treatment costs);
- certificate of payment for medical services (original) - it must be issued medical organization, indicating the type and cost of the services paid by the patient (as well as his full name and TIN) and certifying it with a seal (when applying for a deduction for treatment costs) ();
- a prescription from the attending physician indicating the need to use one or another active ingredient of the drug (when applying for a deduction for the cost of medicines);
- application for a tax deduction for treatment and (or) medicines (upon initial submission of documents);
- application for the refund of overpaid tax;
- birth certificate of the child (when receiving a deduction for the treatment of a child);
- marriage certificate (upon receipt of a deduction for the treatment of a spouse);
- birth certificate of the taxpayer himself, if he paid for the treatment or purchase of medicines to his parents (upon receiving a deduction for the treatment of his parents);
- confirmation of the right to receive a tax deduction from the tax office (in case of receiving a deduction through the employer).
Pay attention to the execution of documents confirming the expenses incurred. They must contain the exact name of the medical institution that matches the one indicated in the license, and the names of the services provided and the purchased medicines must match those provided.
Note that social deductions for medical expenses can be obtained not only from the tax office at the end of the year, but also before the end of tax period at his tax agent ().
Taking care of a person's own health requires certain costs. And the state is ready to compensate for some of them by providing its citizens with a tax deduction regime for, as well as treatment.
What is it about
Taxpayers may receive a refund of a certain part or all of what they paid, as compensation for the funds they spent on treatment. This applies to:
- Direct payment for medical services (for example, the return of personal income tax for the treatment and prosthetics of teeth).
- Payment for medical consultation and diagnostics.
- The cost of purchasing medicines prescribed by a doctor, if these drugs are from a special list approved by the government.
- Contributions for health insurance, and without the occurrence of an insured event.
However, the following conditions must be met:
- To be eligible for a tax deduction, not only medicines, but also medical treatment services must be from a special list.
- The facility or physician providing these services or prescribing drugs must be licensed as a "medicine".
- With health insurance, the contract should include only payment for treatment and nothing else. And the insurer must have the appropriate license.
- 100% payment must be made by the taxpaying citizen. There is no tax deduction for full or partial payment by the employer or someone else.
The video below will tell you whether a personal income tax refund is possible for treatment:
Subjects of payments
Every citizen of the Russian Federation who is an income tax payer can apply for a compensatory return of personal income tax for treatment. He can count on a tax deduction (personal income tax return):
- For the cost of their own treatment.
- For children under eighteen.
- For a spouse.
- For the treatment of retired parents.
An exception in this case is made by non-payers of personal income tax:
- Unemployed including those receiving benefits.
- Non-working pensioners. Except when their treatment is paid for by working and tax-paying children.
- on preferential terms(not paying income tax at 13%).
- Company employees where the costs of treatment are paid by the employer or employer.
Certificate of payment for medical services for submission to tax authorities
Certificate of payment for medical services for submission to the tax authorities - 1
Certificate of payment for medical services for submission to the tax authorities - 2
If you require a tax deduction for the treatment of a relative, then you must additionally provide:
- Birth certificate of the child (for children) or own (for parents).
- Marriage certificate (for spouse).
Below you will find a sample application for a personal income tax refund for treatment, the form is also available.
For more information on where to apply if you need a personal income tax refund when paying for treatment, read on.
Responsible authorities
Only the tax inspectorate can make a decision on the return of personal income tax on the basis of an application and received documents. Here's how you can get your compensation:
- By transferring money to your account.
- Or at the place of work, due to non-payment of income tax by the company. But this is only after receiving a special notice from the accounting department.
Procedure
The return procedure includes the following steps:
- Filling in according to the relevant rules of the declaration (3-NDFL).
- Preparation of a complete set of documents.
- Fillings special application to receive compensation.
- Submission of documents to the Federal Tax Service.
- Obtain confirmation of the right to a tax deduction.
- Getting money into your account.
The calculation of the amounts and the limit for the return of personal income tax for treatment are discussed below.
Calculation of amounts
The calculation of the amounts for the tax deduction should be made on the basis of the fact that maximum amount costs that are eligible for compensation is 120 thousand rubles. That is, the maximum allowable return amount of personal income tax will be (in rubles): 120000 × 0.13 (13%) = 15600.
And then if the amount of income tax that a citizen paid for tax year exceeds this amount, and there were no other tax deductions. Here are some calculation examples:
- With 50 thousand rubles spent on treatment, the amount of the deduction will be (in rubles) - 50,000 × 0.13 (13%) = 6500. Since it is less than the maximum allowable, it will be fully compensated.
- But if the cost of treatment and medicines exceeded the maximum allowable figure (for example, 130 thousand rubles), but do not belong to the category of expensive ones, then they will not be fully repaid. Calculation (in rubles) - 130,000 × 0.13 (13%) = 16,900. But 15,600 rubles will be compensated.
- An exception is made only for treatment classified as expensive medical services (by government decision). For example, if the cost of treatment classified as expensive is 350 thousand rubles, the calculation of the deduction is as follows (in rubles) - 350,000 × 0.13 (13%) = 45,500. Compensation will be made for the entire amount if this citizen paid for reporting period personal income tax on a large amount than deduction. If, for example, income tax for the year amounted to 40 thousand, then the remaining 5500 will not be compensated.
The terms for the return of personal income tax for treatment are discussed below.
Timing
The term for obtaining a tax deduction is limited to three years. It is impossible to compensate for the costs of treatment made in an earlier period.
But the tax inspectorate has been given three months to carry out all the necessary procedures to verify the validity of the tax deduction. And plus one month to pay. Therefore, the maximum waiting period for a personal income tax return is four months after the application is submitted.
This video will tell you how to get a personal income tax refund for expensive treatment: