How to get a refund of income tax for medical services. How to return money for treatment to a pensioner
If you had to turn to the services of paid medicine to pay for the treatment of children, then you need to know that it is possible to return part of the money by issuing an income tax refund. From our article you will learn how to get tax deduction for the treatment of the child. We will tell you what the conditions for the tax refund are (the age of the child (under 18 years old, over 18 years old)), what documents are needed, for whom to draw up an agreement, how to fill out a 3 personal income tax declaration, what are the features of the deduction for dental treatment for a child and how to return the money (13 percent ) for the treatment of a child with the full cost of medical services.
How much can be returned for the treatment of a child?
The answer to the question “Is there a deduction for the treatment of children?” gives article 219 tax code RF. is a reduction tax base(income), in connection with this personal income tax (13 percent of the base) is reduced. And the difference between the tax transferred to the budget and the personal income tax calculated in this way is returned to the taxpayer. If you decide to receive a social deduction for the treatment of a child (also applies to social deductions), then you need to know that for the treatment of a child will be 13 percent of the cost of medical services and medicines. Those. how much money you can get back, you can easily calculate. But there are some limitations, which we will dwell on in more detail. The amount of the deduction for the treatment of a child depends on the following factors:
- The amount of your income. The return of personal income tax for the treatment of a child cannot exceed the personal income tax transferred to the budget, i.e. You will not be able to recover more tax than was withheld from your income. But at the same time, it is possible to return 13 percent for the treatment of a child in full - more on that in. You should also know that the rest of the deduction for treatment for the next year.
- Are medical services to expensive or not. If the treatment is expensive (passes through), then return of personal income tax for the treatment of a child will be 13% of the total cost of medical services. In another case (expenses for), you can return 13% of the amount of treatment, but not more than 15,600 rubles. (13 percent of 120,000 rubles). For medical services that are not related to expensive treatment, a tax deduction limit of 120,000 rubles is set. It should be noted that in order to classify medical services as expensive, it is not important, but whether the treatment is included in, approved by the state.
- Are you going to receive a deduction for your treatment and / or treatment in addition to the tax deduction for the treatment of a child: , as well as a deduction for education. As mentioned above, the amount of the deduction may be limited. And, if you plan to return income tax for the treatment of several family members, it may not be possible to return 13 percent for the treatment of a child from the entire cost.
What do I need to deduct for the treatment of a child?
Conditions for personal income tax refund for the treatment of a child:
- The medical institution has a license for medical activities issued in accordance with the laws of the Russian Federation (impossible);
- The statute of limitations for receiving a tax deduction has not passed (more on this below);
- In the year when the payment for the treatment of the child was made, one or both parents (if each parent receives a deduction) had an official one, from which personal income tax was transferred to the budget;
- Child under 18 years of age;
- Everything necessary was provided to the tax office;
- The child may be a parent, adopted or under guardianship. The deduction can be received by one of the parents or both. Grandparents, aunts, uncles and other relatives cannot receive a deduction for the treatment of a child (see below for the possibility of a refund of 13 percent for the treatment of a wife's child by a stepfather).
The statute of limitations for the deduction for the treatment of a child
Let's determine for what period you can get a tax deduction for the treatment of a child, i.e. What is the statute of limitations for a deduction? It is 3 years, i.e. the period for which you can apply for a tax refund for the treatment of a child is the last 3 years (a separate package of documents is submitted for each year). At the same time, you can receive a deduction for the treatment paid for this year within 3 subsequent years. More on this in.
According to paragraph 7 of Art. 78 of the Tax Code of the Russian Federation, an application for a set-off or a refund of the amount of overpaid tax may be filed within three years from the date of payment of the specified amount. In case of registration of a deduction on the verge of missing the statute of limitations, an application for a refund of the amount of overpaid tax must be submitted simultaneously with the declaration and other documents, without waiting for the end desk audit.
How to get a tax deduction for the treatment of a child?
Let's talk about how to apply for a tax deduction for the treatment of a child. There are several options:
- Through the tax office. Documents can be submitted to the IFTS in person or through a representative (by proxy). You also have the right to use electronic service tax.
- . You will also have to apply to the IFTS, but in this case there is no need to fill out a 3 personal income tax declaration. This method also has its drawbacks.
Suppose you have chosen the “through tax” option to reimburse personal income tax for the treatment of a child. Documents must be submitted to the IFTS at a certain date after this will begin, which will take several months. If there are no questions, the money will be transferred to the account specified in the application for a refund.
Can I get a tax deduction for treating a child over 18?
Often parents, when paying for medical services to their son or daughter, ask about the tax deduction for the treatment of the child, “up to what age can it be issued?” In accordance with the law (clause 3, clause 1, article 219 of the Tax Code of the Russian Federation), only a tax deduction for the treatment of a child under 18 is possible, i.e. It will only be possible to issue a tax refund for medical services for minor children. And even if the child studies and does not work, is a full-time student, the income tax refund for the treatment of a student's child over 18 years old is not possible (unlike the standard deduction for children, where a refund is made for a child under 24 years old if he is a student, cadet, full-time student).
Because parents cannot receive a tax deduction for the treatment of a child over 18 years of age (see also the Ministry of Finance of the Russian Federation of 10.06.2011 N 03-04-05 / 7-423, the Ministry of Finance of the Russian Federation of 10.19.2017 No. 03-04-05 / 68273) , this can be done by adult children themselves. To do this, as advised by employees of the Ministry of Finance, it is necessary to get a job or rent out your property, thereby receiving income taxed at a rate of 13 percent (Ministry of Finance of the Russian Federation dated 01.10.2014 N 03-04-05 / 49120).
It should be noted that the right of a father or mother to receive a deduction for the treatment of a child is limited to the moment the son or daughter reaches the age of 18 years (Ministry of Finance of the Russian Federation dated 10.21. talking about the possibility of issuing a tax deduction for the treatment of a child “up to 18 years of age inclusive” is fundamentally wrong.
The law provides for the possibility of obtaining a tax who has not reached the age of 24.
Can I get a tax deduction for the treatment of a child on maternity leave?
If a woman who is in wants to apply for a refund of income tax for the treatment of a child, then, because. she does not have income from which 13 percent is withheld in the form of tax, she herself will not be able to receive a deduction for treatment. Here it should be clarified that if the costs of paying for medical services to the child passed in the year when the woman worked and received wages from which the tax was transferred, then it will be possible to return the money for the treatment of the child.
If mothers in maternity leave it is impossible to make a deduction, then his father can collect documents for a tax refund for the treatment of a child and issue a deduction for himself (if he is officially employed).
Documents for a tax deduction for the treatment of a child
A prerequisite for a social tax deduction is the submission to the IFTS of correctly executed documents according to the list. Let's decide what documents are needed to return the tax for the treatment of a child:
- certificate of income 2 personal income tax (we receive at work);
- tax (we fill in ourselves);
- (issued by a medical institution);
- agreement with a medical institution (copy);
- checks (copy) to confirm the expenses for the treatment of children;
- medical institution (copy, issued by a medical institution);
- for medicines (for a child);
- birth certificate of a son or daughter (copy);
- marriage certificate (if the spouse paid for the treatment of the child);
- an application for the refund of the amount of overpaid tax (indicating the details of the account for transferring money);
- just in case, grab a copy of your passport (for the taxpayer), TIN.
V tax office original documents may also be requested, please bring them along with copies.
Deduction for the treatment of a child: for whom to draw up a contract?
The contract for the treatment of a child indicates the name of the patient, as well as the name of one of the parents of the child who pays for this treatment. It does not matter which of the parents will issue a tax refund. To the question "how to get a tax deduction for the treatment of a child, if the contract is for mom, but dad paid," you can answer that any of the parents has the right to return personal income tax, as well as both of them. This is due to the fact that the property acquired by the spouses during the marriage is their joint property. That is why you have the right to make a personal income tax refund for the treatment of a child if the contract is drawn up for a spouse (Ministry of Finance of the Russian Federation dated March 21, 2011 N 03-04-05 / 7-163). This becomes relevant when, for example, a contract for the treatment of a child is drawn up for a wife who is on maternity leave. In this case, the husband, the father of the child, can take care of the tax refund. It should be noted that the marriage must be officially registered.
Certificate of payment for medical services for a child
Can a stepfather get a tax deduction for the treatment of his wife's child?
A tax deduction can be obtained for the treatment of children under 18 years of age (including adopted children), as well as wards under 18 years of age. If the stepfather did not adopt the child, then he is not entitled to a deduction for the treatment of his wife's child.
How to get a deduction for the treatment of a child if checks are not kept
Example. The woman spent 160,000 rubles for dental treatment, tests for her son and daughter. Because treatment is not expensive, then you can return the tax only from 120,000 rubles. In order to receive a tax deduction for the treatment of a son and daughter in full, it is possible (the amount of more than 120,000 rubles) to be attributed to the husband.
Declaration 3 personal income tax for the treatment of a child
To receive a tax deduction for treatment, you must complete the 3-NDFL declaration form, valid in the year in which you received income and paid for treatment.
To fill out the declaration of 3 personal income tax, you will need the documents that you collected for the refund of the tax for the treatment of the child, in particular, a certificate of payment for medical services.
The deduction for the treatment of children under 18 years of age (expenses) must be shown on sheet Appendix 5 “Calculation of standard and social tax deductions, as well as investment tax deductions established by Article 219.1 of the Tax Code Russian Federation» in different fields depending on the service code specified in the certificate of payment for medical services:
- Expenses for in line 3.2 "Amount paid for medical services (excluding expenses for expensive types of treatment) and medicines for medical use." It also reflects the amount of checks for medicines for children.
- Expenses for in line 2.3 "Amount of expenses for expensive types of treatment".
An example (sample of filling out) of the 3 personal income tax declaration for the treatment of a child is located.
Tax deduction for dental care
Often, parents have to pay for dental services for children, which are quite expensive in private clinics. This can be orthodontic treatment (installation of braces, trainers, caps), therapeutic dentistry (installation of fillings, fluoridation, silvering, etc.), removal of a milk tooth, etc. You are entitled to a tax refund for a child - a refund of 13 percent of the cost of dental treatment. How to get a tax deduction for dental treatment for a child, what documents are needed - more on this above (you need to collect the same documents as for any other treatment).
If you paid for the installation of braces for a child, then you should issue tax child due to the high cost of this dental service (the price can vary from several tens of thousands of rubles to several hundred thousand). You can read about whether this treatment is included in the list of expensive treatment in dentistry.
For what treatment of a child can I get a personal income tax deduction?
Parents can recover money for the treatment of their child by issuing a deduction for medical services, including for:
- dental treatment (installation of braces, filling, caries treatment, fluoridation, appointment with a pediatric dentist, etc.),
- purchase prescribed by a pediatrician,
- purchase of vaccines (paid vaccination),
- reception of doctors (pediatrician, doctor of narrow specialization, etc.),
- examination, (ultrasound, MRI, X-ray, etc.),
- surgical operations,
- (treatment in a sanatorium),
- paying for a contract for medical care for a child (for example, a contract for medical care of a child up to a year), purchasing a policy for a child,
- other treatment.
It is not customary to save money on the health of children, so often parents pay far from cheap medical services for their children. But to return part of the money spent, the registration of a tax deduction for the treatment of a child will help. From our article, you learned what is needed for a tax refund, what age - up to how many years you can get a deduction, what documents are needed, how to fill out a 3 personal income tax declaration, and also how to make a tax refund for the treatment of a child in full.
Ralenko Anton Andreevich.
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 determined by Decree No. 201, you can return 13% of the tax on the full cost of such treatment, but of course, within the limits previously paid from your personal income tax.
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 for, 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 the return 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:
- Prescription from the attending physician with a stamp "For tax authorities Russian Federation, TIN of the taxpayer,
- Copies of documents confirming 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 procedure can take you up to four months: a desk audit lasts 3 months and another month is allotted for the refund of the tax overpayment (clause 2, article 88; clause 6, article 78 of the Tax Code of the Russian Federation).
Few people know that with paid medical services, you can return part of the money spent back to your pocket. Russian legislation allows you to return 13% of the amount of taxes paid, if you were treated for a fee, bought an apartment, studied yourself or taught your children for money, bought shares, make voluntary pension contributions. Let us dwell in more detail on paid medical services.
What is a tax deduction?
The tax code says, in particular, article 219 of the Tax Code of the Russian Federation, that every citizen of the Russian Federation can apply for and receive a social deduction if he paid for medical services or expensive medicines. In other words, reimburse yourself for part of the money spent on treatment. If the treatment of close relatives, for example, children or parents, was paid for, then the deduction is also refundable from tax service.
A tax deduction is a part of official income that is not subject to calculation. If the employee has an official income and regularly deducts income tax, which means that he can return to himself part of the money in the amount of 13% of the cost of paid treatment.
Treatment reimbursement options
To claim your health care tax refund, you must meet the following criteria:
- The main condition is that these services were provided only by Russian medical institutions.
- You can get a refund for your own treatment, and for the treatment of your spouse, parents or children.
- The services were provided by state-licensed institutions.
- Paid medical services are included in the list of services for which, according to the law, a social tax deduction can be provided.
- Purchased with own cash medicines for personal use or for their close relatives. Medications must be prescribed by a doctor.
- Purchased drugs are on the list of medicines that give the right to receive a social deduction.
The amount of the tax deduction for treatment
Now let's talk about the amount of the deduction for medical services. It is calculated for the previous year and has the following characteristics:
- you can return no more than 13% of the official income, i.e. you will not be able to get more;
- there is a limit on the maximum amount of the deduction. It is equal to 120,000 rubles. This means that for the treatment it will be possible to receive a maximum of 15,600 rubles. (120000 X 13%=15600)
- there is a list of expensive types of medical services approved by law, for which the maximum threshold is 120,000 rubles. does not apply. For these types of treatment, you can get a tax deduction on their full cost. For example, an operation to remove a malignant tumor.
Let us give an example of such a situation for clarity. In the previous year, Petrenko A.S. underwent an operation to remove a malignant tumor at a cost of 400,000 rubles. He also underwent a course of treatment at a dentist costing 150,000 rubles. In the same year, he earned 600,000 rubles. and paid income tax in the amount of 78,000 rubles.
Dental services do not belong to expensive types of medical services, so the tax deduction will be maximum amount- 120,000 rubles. And the operation to remove the tumor is an expensive type of treatment and has no restrictions. So, the deduction will be 600,000 rubles. The total is: (120000*13%)+(400000*13%)=67600. This amount is less than the amount of tax paid, therefore, Petrenko A.S. will receive it in full.
The procedure for issuing a deduction for treatment
- To date, you can use two ways to receive a tax deduction for medical services:
- Through the employer. When choosing this method, the deduction is not returned, and the employer is simply not from the salary.
- Through the tax office. With this method, the funds will be returned immediately for the year or the last 3 years.
What does the withdrawal process look like?
Let's try to figure it out. Necessary:
- collect required package documents. This step will be described in more detail in the next section;
3-personal income tax using software installed from the official website of the tax service. Comes out every year a new version, for example, in 2016 - Decl2015;
fill out an application for a tax refund; - submit all documents to the tax office. You can personally bring, send by registered mail by mail, through Personal Area on the website of the tax office.
The tax service has 3 months to check the entire package of documents. After the verification, a notification will be sent by mail about its consideration and the adoption of a positive or negative decision. If a positive response to the transfer of the tax deduction is accepted, another 1 month is given. During the audit, additional questions may arise from the tax inspector, so be sure to indicate the contact phone number.
To access your personal account on the site, you again need to go to the tax office to get a username and password. But you will do it once - and for life! There will be no more running around. When choosing to send documents by mail, be sure to attach a notification of receipt of the letter. So it will be more reliable!
The package of documents required to receive a tax deduction
To return the tax deduction, you will need to collect a solid package of documents. Below is the main list:
- passport or other identification document, you will need a copy of the page with a photo and registration;
- declaration form 3-NDFL, printed out from the Decl-2015 program;
- application for a refund with the obligatory indication of the account for transfer;
- certificate of income 2-NDFL, issued in the accounting department;
- document, payment for medical services. You can get it at medical institution who provided services;
- medical institution license;
- an agreement concluded with a medical institution for the provision of services.
Certificate of income, application for refund, certificate of payment for medical services, declaration, submitted in the original, other documents - photocopies. To return the money for the treatment of children, you will need a birth certificate for each. If a deduction for the treatment of parents will be issued, then the applicant's birth certificate must be submitted. If for the wife (husband) - a marriage certificate.
It is not necessary to attach various checks and other payments to the documents submitted for the tax office. For tax authorities, a document confirming the provision of medical services will be sufficient. The amount will be posted there.
When and for what periods can I get a tax deduction
13% of the tax deduction can be returned for the previous year only in the next.
For example, if treatment services were received in 2015, then they will be able to receive their hard-earned money for them only in 2016. You can apply for a deduction once and only for the last 3 years.
For example, services were provided in 2014, but they can be received in 2015, 2016 and 2017, but in 2018 it will be too late. There will be a denial.
List of types of treatment and medical services that give the right to a refund of 13%
Unfortunately, the deduction cannot be granted for all types of medical services. There is a specific list according to which citizens can apply for a refund. Brief excerpts from it:
- The deduction is granted for the diagnosis or treatment provided by emergency medical care.
- You can return the money for diagnostic, therapeutic services of outpatient polyclinic medical care.
- Services for treatment, diagnostics provided in a day hospital by general practitioners are also subject to return.
- Services for various medical examinations.
- You can issue a refund for services provided during treatment, rehabilitation in sanatoriums, boarding houses and other health centers.
- It will be possible to return the money for the services provided for the health education of people.
List of expensive treatments that are not covered maximum threshold for tax deduction:
- operations to remove birth defects and anomalies;
- surgical intervention for the treatment of diseases of the respiratory system, cardiovascular system, organs of vision, nervous system, digestive system;
- operations for prosthetics or restoration of articular joints;
- transplant operations;
- operations to install pacemakers, electrodes and metal structures;
- removal of malignant tumors;
- burn wound treatment with total area at least 30% of the entire body surface;
- medical care for children with extremely low body weight;
- undergoing a course of therapy for infertility through IVF (in vitro fertilization).
In contact with
The presence of taxable income and documented expenses for treatment entitles you to a tax refund.
The social deduction is provided when taxing personal income tax at a rate of 13%. The benefit is provided when treating or purchasing medicines for the person himself or his relatives.
What are these perks
The scheme for applying the tax deduction is to reduce the tax base for personal income tax by the amount of expenses incurred.
Expenses must be justified and documented.
Individuals may present to receive a deduction for expenses paid for:
- medical services provided – treatment received. Services are provided by establishments, organizations or individual entrepreneurs that have a license.
- purchase of medicines according to prescriptions and prescriptions issued by a doctor.
The procedure for granting benefits is regulated by Art. 219 of the Tax Code of the Russian Federation.
Who is eligible for this deduction
The right to a social deduction for treatment occurs among citizens of the Russian Federation:
Expenses incurred by the taxpayer himself or his close relatives - children under the age of 18, parents, spouse (s) are accepted for deduction.
When applying for a deduction for the expenses for the treatment of relatives, all documentary forms must be completed for the taxpayer.
List of medical services and drugs that fall under the deduction
The deduction is provided for expenses received within the framework of the List approved by the Government No. 201 of March 19, 2001, with amendments and additions adopted later.
A list of costly treatments is also included in the List.
Need to pay expensive treatment and materials used in the process can be caused by the lack of:
- in a medical institution, the possibility of conducting a narrow profile treatment.
- medicines or consumables required for treatment. In addition to the certificate of payment for services, you will need to provide a certificate on the direction of the purchased medicines for the treatment.
Payment for expensive treatment is made within the framework of paid services or medical care provided under compulsory health insurance or VHI.
You can determine which type of treatment the received services belong to from the certificate of payment for medical services issued by the medical institution. When the code "1" is indicated, the treatment refers to standard types of services, expensive treatment is marked with the code with the index "2".
Timing
The tax refund is made after the IFTS conducts a desk audit of the documents submitted by the person.
The terms allotted for the control measure are established by the Tax Code of the Russian Federation (Article 88) and the Regulations of the institution. In case of violation of the deadlines, it is necessary to apply with an application addressed to the head of the Inspectorate.
After 3 months from the date of submission of the declaration and the package of documents, the Inspectorate makes a decision. The person must be notified of the result within 10 days. Upon receipt of a positive response, the funds are transferred to the account indicated by the taxpayer in the application.
Submission of the declaration and application for the refund of overpaid tax is made taking into account the deadline limitation period established by the Civil Code of the Russian Federation within 3 years. If the deduction is claimed in 2019, the right to a tax refund is available for 2016, 2017, 2018. Declarations and documents are formed by years separately. When declaring, a form is used that is valid in the year for which the deduction is claimed.
Amount and calculation example
The provision of social deductions is limited to the amount established by law for all types - education, pensions, insurance. total amount is 120,000 rubles for expenses within a calendar year. If no other types of expenses were made, the amount of the deduction is provided in the amount of expenses, taking into account the limit value.
An exception for the amount is expenses incurred for expensive treatment received or purchased medicines. Relief is provided on the full amount of expenses excluding the limit of 120,000 rubles.
Consider receiving example deduction for the treatment of the individual himself.
In 2016, citizen N. received an income in the amount of 320 thousand rubles. Standard deductions were not applied, the withheld tax amounted to 41,600 rubles.
In the same year, expenses were made for treatment - a surgical intervention that is not related to an expensive type of service. The amount of treatment in a paid clinic amounted to 150 thousand rubles. Having submitted the documents, citizen N. received a deduction in the amount of 120 thousand rubles. The tax base and tax have been reduced: (320,000-120,000) x13%=200,000x13%=26,000 rubles. The savings amounted to 41600-26000=15600 rubles.
List of documents
Documentary confirmation expenses are a prerequisite for receiving a deduction and a tax refund.
Forms of contracts, prescriptions, appointments, checks and other documents are submitted in originals or copies. When providing duplicates, you must have the originals, often requested when submitting a package of papers or during a desk audit.
A declaration in the form 3-NDFL is submitted to the Inspectorate of the Federal Tax Service. To the standard form attached:
When undergoing treatment under VHI agreements you will need to submit an agreement concluded with the insurance company and payment documents confirming the receipt of the insurance premium. The rest of the requirements for the treatment (licensing of the institution, appointment of a doctor, documentary evidence) remain.
To claim the right to a deduction for expenses incurred for the treatment of relatives, an additional confirm relationship. Copies of documents are provided:
- For a deduction for a spouse - a marriage certificate.
- For the deduction for children - a birth certificate, custody of the child.
- For the deduction for parents - a birth certificate of the person himself.
- For adults - identity documents.
When paying, the documents must indicate the person declaring the deduction.
Registration procedure
The exemption is provided by the IFTS after checking the compliance of documents with the requirements of the Tax Code of the Russian Federation. You can get a deduction from the IFTS at the end of the tax year and the formation of the base for personal income tax. The amount is transferred to the taxpayer from the accounts of the Treasury according to the personal account data after the deduction is provided.
Since 2016, individuals have the right to receive benefits directly from the employer.
Terms of receipt privileges:
- The right to receive a deduction arises in the current year.
- The benefit is provided on the basis of a Notice issued by the Federal Tax Service.
- The taxpayer can receive the Notification after checking the documents justifying the right to reduce the base.
The deduction from the employer can be provided from the month following the appeal to the employer - tax agent. If the employer considers tax base without applying the benefit specified in the Notice, a person may apply for a tax recalculation. The tax refund procedure is defined in Art. 231 of the Tax Code of the Russian Federation.
Drawing up an application and filling out a declaration
The application is used by the tax authorities as a basis for a tax refund. The form can be submitted as part of a package of documents or later, within 3 years from the date of completion of the verification. The composition of the application information is determined by the IFTS or the taxpayer himself, subject to the indication of data sufficient to receive a refund. If the person submits the application later, the declaration will need to be accompanied by transmittal letter with a list of attached documents.
When submitting an application as part of a package of documents in the information indicate:
- Data of the territorial branch of the IFTS to which the taxpayer applies.
- Personal information corresponding to the passport - full name, document details, registration, contact phone number.
- Title of the document.
- The text of the appeal, including a request to transfer the amount of overpaid tax to a bank account.
- List of attachments accompanying the declaration.
The form must be signed by the person himself, indicating the date of compilation.
Declaration completed in accordance with the instructions.
You must follow the rules:
- The document must not be blotted or erased or filled with colored ink.
- The document is submitted as part of the sheets required to receive benefits - the title, sections 1 and 2, sheets A and E1.
- Filling is carried out on the basis of passport data, income statement and payment documents for treatment.
- The declaration submitted for receiving a deduction for relatives is filled out in the general manner.
The nuances of obtaining this type of deduction
Receipt dental care allows a person to apply for a deduction. When determining the amount and classifying services as expensive treatment, you will need to provide a certificate. Depending on the code provided, a person may receive a deduction for part of the costs within the limit or the full cost of treatment.
Apply expense deduction for spa treatment An individual may, subject to the conditions:
- The presence of a referral from the attending physician with a rationale for the need for rehabilitation.
- Providing as part of the documents the spine of the sanatorium-resort voucher.
- The presence of a certificate of the cost of treatment as part of the total expenses for staying in a sanatorium-resort institution. The total cost excludes accommodation and meals.
Non-working citizens, for example, pensioners do not have the right to use the deduction themselves. If there are able-bodied children with taxable income, persons can exercise the right to recover part of the expenses by applying a deduction for children.
This type of social tax deduction is described in the following video tutorial:
The amount of the deduction depends on the total cost of the medical services provided, but cannot exceed the amount established by law limit limit, as well as the income of a citizen for the year. Apply for a social tax break only officially employed persons, whose income tax is deducted from their salary, can receive treatment individuals(personal income tax).
Attention
The deduction does not mean the amount of money received, in fact it is a certain part of the earnings with which no income tax. Therefore, it is logical that the amount of funds returned can't be more the amount of tax actually paid to the state for the year.
Social tax deduction for the treatment of a child is provided within three years from the moment of payment, including, as well as the purchase of medicines and consumables.
In order to, you need to contact the tax office (or at the place of work in the accounting department) and provide everything. Funds will be refunded to the applicant after verification.
Photo unsplash.com
Amount of tax deduction for treatment
The amount of the deduction provided by the state for the treatment of a child, is determined depending on the following factors:
- the cost of paid medical services;
- general personal income tax amounts deducted from the applicant's salary for the calendar year;
- the established limit of the amount 120000 rubles.
Limit set immediately for all social benefits. In addition to reimbursement for treatment costs, they also include expenses for charity, education (with the exception of the education of children - this has a separate limit) and others.
If there are several grounds for a tax relief, you need to self choose what types of expenses and in what amounts to consider.Set limit does not apply to expensive treatments and consumables purchased in the process. For these expenses, it is possible to return 13% from full volume funds spent, but with a limit on the amount of tax paid. In other words, it is impossible to return more than the personal income tax was transferred from the salary.
Example. In 2018, Alexander paid for a course of combined treatment of a hereditary disease (related to expensive treatment) of his son Dima, for a total of 215,000 rubles. In the same year, Dima was treated in a sanatorium, the cost was 124,000 rubles. For this period wage Alexandra amounted to 514,020 rubles, from which he paid 13% personal income tax in the amount of 66822.60 rubles. For the expensive treatment of his son, a citizen will be able to return 27,950 rubles, since the restriction does not apply. As a result of the rest in the sanatorium, 16,120 rubles would be supposed, but since his payment exceeds the established limit, in fact he will receive a maximum of 15,600 rubles. As a result, Alexander will get back 27950 + 15600 = 43550 rubles.
What treatments qualify for a tax deduction
The list of medical services, upon payment of which it is possible to return part of the funds spent, is determined by Decree of the Government of the Russian Federation No. 201 of 03/19/2001. According to him, as well as paragraph 3 of part 1 of Art. 219 of the Tax Code (TC) of the Russian Federation, this social benefit can be obtained at:
- ambulance services, as well as those provided in clinics and hospitals (including day care);
- carrying out examinations;
- health improvement in sanatoriums;
- lectures on health education;
- purchase of medicines (including vitamins);
- voluntary medical insurance (VMI).
Attention
You cannot receive a deduction if the services of a medical organization were paid for by a charitable organization, employer, etc., or were provided as part of a mandatory health insurance. Tax relief is provided only in case of payment for treatment own funds.
In order to receive preferential funds from the state, it is necessary that following conditions:
- the medical institution that provided the services must have a license;
- medicines must be prescribed by a doctor;
- with VHI - if the contract provides for payment only for medical services, and the insurance company has a license.
Expensive treatment
If the treatment is expensive and is included in the relevant approved List, then the amount of the deduction will not be limited at 120 thousand rubles. In this case, the amount of the benefit will be calculated in individually: based on the amount of money spent, but not more than the total amount income tax paid in a calendar year.
If, in the course of such treatment, the parents acquired Consumables, then their cost can also be deducted if the following conditions are met:
- in a medical facility not available these materials (drugs);
- the contract provides for their acquisition at the expense of the parents;
- a certificate from a medical institution confirming the need to purchase.
Attention
In the certificate of payment for services issued by medical organization for submission to the tax service, will be indicated service code "2"(corresponds to expensive treatment).
How to get a tax deduction for medical treatment
In order to issue the required deduction, you will need to contact the local branch of the Federal Tax Service. You can receive funds in one of two ways at the choice of the applicant:
- at the place of work- further wages will be accrued without withholding income tax, until total amount transferred personal income tax will not amount to the amount of the benefit;
- in the tax- after a desk audit, the full amount will be transferred to the applicant's personal account.
Attention
You can apply for a social tax benefit only after medical services will actually be paid. And to return funds directly through the Federal Tax Service, you must wait until the end of the year in which the payment was made.
Even if the deduction will be made through the employer, then at first you still have to apply with the documents to the tax office. After confirmation by the Federal Tax Service of the right to reimbursement of expenses associated with the payment of medical services, the applicant will be issued notification provided at the place of work. So next month after the transfer of the document to the employer, wages will be transferred without withholding personal income tax.
If documents are submitted for deduction through the employer, then take a 2-NDFL certificate and fill out a 3-NDFL declaration no need. This is what accounting does.What documents are needed for a tax deduction for treatment
In order to receive a deduction for the treatment of a child, you must provide local authority tax office next package of documents:
- birth certificate child;
- completed declaration 3-personal income tax(only in case of tax refund directly to the Federal Tax Service);
- form reference 2-personal income tax for the previous calendar year (taken in the accounting department at the place of work, required only when making a deduction directly through the Federal Tax Service);
- service agreement concluded with the medical organization in which the treatment took place (including annexes and additional agreements - if any);
- reference issued at the place of provision of medical services (original);
- payment documents for expenses both directly for treatment and for medicines (in the case of purchasing medicines, you will also need the original prescription marked “For tax authorities” and indicating the TIN of the parent);
- certificate stating that it was necessary for the expensive treatment of the child purchase of consumables at the expense of parents;
- ticket stub to a health institution (during rehabilitation or treatment in a sanatorium).
When submitting documents for a tax deduction for services under voluntary medical insurance you will additionally need to provide:
- a copy of the contract or policy of VHI;
- copies of receipts or cashier's checks for receipt insurance premium(premiums).
RedRocketMedia
Bryansk, Ulyanova street, house 4, office 414