How to apply for a personal income tax refund for the treatment of a child. Refund of personal income tax for the treatment of a child Tax deduction for the treatment of a child 18 years old

Parents who spent their own money on the treatment of their children can count on compensation from the state. The preference is laid down in the norms of the Tax Code (TC) of the Russian Federation, namely in Article 219. The third paragraph of the paragraph describes the taxpayer’s right to a refund of personal income tax (personal income tax) for the treatment of a child.

Children in this case mean minors related to the applicant for preference as follows:

• native offspring;
• adopted;
• under guardianship.

Important: reimbursement is made from the amount of the contribution to the budget calculated from the applicant’s official income in the reporting period at a rate of 13%.

The legislative framework

How and who can receive a deduction is described in detail in Article 219 of the Tax Code. The preference is provided under the following conditions:

• within the framework of the personal income tax included in the budget during the reporting period;
• in the amount of 13% of the costs incurred for medical services.

In addition, the benefit is given to persons who meet the following requirements:

• citizens of the Russian Federation with official income;
• those paying personal income tax exclusively at a 13 percent rate;
• who paid for medical services from their own funds.

Hint: in order to receive a deduction in the current period, you must document that the money was given to doctors for the treatment of the child. Therefore, all documents must be carefully collected and stored.

In addition, the tax deduction for treatment, including for a child, is limited by several other important rules. Refunds are made for:

• services:
  • diagnostic;
  • medical procedures (operations, diagnostics, etc.);
• acquisition:
  • necessary consumables;
  • medicines.

This will require collecting not only receipts, but also prescriptions from the doctor.

Hint: The taxpayer has the right to claim a refund of part of the money paid for additional health insurance for a minor offspring.

Article 219 of the Tax Code states that social deductions are limited to the maximum tax base for all costs in the aggregate. The limit is 120.0 thousand rubles. Thus, you can receive reimbursement for the costs of services:

• medical institutions;
• educational organizations.

However, in the same paragraph of the Tax Code, expenses for the education of minors are separately allocated. They are not included in the maximum base. For these, their own standards have been established (50 thousand rubles for each child). Thus, only medical services received by children are included in the marginal base. For the treatment of a child under 18 years of age, you can claim, in the absence of other expenses, the entire 120.0 thousand rubles.

Hint: if a large amount is spent, both parents are allowed to receive a refund.

The law specifically highlights high-tech medical care for patients. This requires serious expenses. Therefore, the legislator removed the restrictive framework from this type of treatment. The full amount is allowed to be claimed, however, when applying for a refund, an individual must understand the additional conditions:

• the amount of the refund is calculated within the framework of the personal income tax paid (no more will be paid);
• the preference is limited to one period (cannot be transferred to the next year).

Hint: the list of high-tech (expensive) medical services is approved by the Decree of the Government of the Russian Federation. Proposals to include methods and diagnoses in it are submitted by the Ministry of Health and Social Development.

In practice, medical documents issued by a doctor include a code. It determines the level of service:

• 1 – normal;
• 2 – expensive.

Thus, it is necessary to consult on this issue with a doctor (attending) or dentist (). A tax deduction can make child treatment less expensive if it is included in the List. When receiving regular services, the marginal parameters of the tax base will be applied.

What papers are needed for preference accrual?

Receiving budget money is always associated with collecting papers confirming the right to receive it. The applicant must prove to government officials the following things:

• compliance with legal requirements regarding receiving benefits;
• the child receives a certain level of medical services (the marginal tax base depends on this);
• family relationship with a minor;
• depositing funds from your own pocket.

Each of the listed points is confirmed by documents. Thus, the deduction is due only to citizens of the Russian Federation who are residents. This fact is confirmed by the applicant’s passport. You must make a copy and have the original with you for comparison.

In addition, the main list of tax documents includes the following papers:

• a certificate of income received during the reporting period (issued by the enterprise’s accounting department);
• tax return 3-NDFL;
• documentation confirming:
  • receiving treatment;
  • payment from personal funds.

Let's talk separately about how to prove that the taxpayer paid for the treatment. After all, the Russian Federation has a compulsory insurance system. It seems that treatment should be free of charge, but people have every right to use additional services on a paid basis. They are provided to the client on the basis of a contract.

In addition, the medical institution is obliged to issue a certificate upon request. The document states:

• a list of services provided for money;
• register of consumables paid for by the client;
• medications necessary for recovery.

Thus, to confirm the costs incurred for the treatment of a minor, you need to include in the package:

• agreement with a medical organization;
• a doctor's certificate;
• prescriptions for medications written out in a special form;
• copies of payment documents.

There is one more important condition. Article 219 of the Tax Code states that expenses for the services of a licensed medical organization are reimbursed. As a rule, the state license number is given in the contract with the clinic. If there is no such data, then a copy of the document will be required. It should be asked in advance from the chief physician.

Other documents will be required to confirm your relationship with the minor. The list depends on the situation:

• the parent attaches a copy of the offspring’s birth certificate (it contains all the necessary information);
• the adoptive parent provides a copy of the court order;
• guardian – a decision to appoint guardianship.

Hint: you can immediately include a return application in the package. It indicates the desire to receive money into a bank account and its details.

The main condition for receiving benefits

This article of the Tax Code contains comprehensive standards according to which a taxpayer can claim a social deduction for the treatment of a minor. They are:

• making personal payments for medical services;
• availability of taxable income during the reporting period;
• receiving treatment for a minor offspring.

Attention: there is no tax refund for the treatment of a child over 18 years of age. The legislator assumes that an adult himself is able to claim the right to a preference (if he has an income).

Algorithm for applying for a deduction

There are basically two ways to get your money back. But both start the same way with a trip to the Federal Tax Service office at your place of residence. The algorithm of actions is as follows:

1. The application is sent to the Federal Tax Service in the period following the year of receipt of medical services. If your child was treated in 2017, then you should apply in 2018. Moreover, the amount of compensation is limited to the amount of tax paid in the reporting period.
2. First of all, you should collect supporting documents (list above).
3. Then you need to transfer the package to the FMS office. You can do this in the following ways:
   • by visiting the department in person;
   • download electronic copies on the official website of the Federal Tax Service.
4. Wait for the verification to complete. If the application was received by the Federal Tax Service electronically, you will need to bring original documents for verification.

1. If the taxpayer wishes to receive funds through the employer, then when visiting the Federal Tax Service office again, he leaves a corresponding application. It states:
   • method of receipt - from the employer;
   • details of the organization (all institutions with which the contract is concluded).
2. The tax office issues a certificate confirming the provision of benefits.
3. The document should be submitted to the accounting department of the enterprise.
4. The accounting department will stop withholding income tax on earnings until the preference amount is exhausted.
5. If a person wishes to receive money into his account, he must notify the Federal Tax Service about this. A separate statement is written for this:
   • immediately upon submission of the initial appeal;
   • after the check is completed.

To understand: the employer reimburses the costs gradually, and the Federal Tax Service - in a single payment. There are no other differences in methods.

If at work you do not have time to reimburse the entire due amount, then the balance is carried over to the next period. However, it can only be obtained through the tax authority. This happens if the applicant’s earnings are low.

How much can you expect?

For a more detailed understanding of the calculation mechanism, we will analyze examples of calculating the tax deduction for medical services for a minor. They will demonstrate the limiting parameters laid down in the norms of Article 219 of the Tax Code.

Example 1. In 2017, Ivankova A. paid for the treatment of her 9-year-old son. She worked as a teacher and received 24,000.0 rubles. per month. During the reporting period, income tax was withheld from Ivanokova in the amount of:

• RUB 24,000.0 x 12 months x 0.13 = 37,440.0 rub.

The cost of treating the boy was 130,000.0 rubles. Since the child is a minor, Ivanokova has the right to compensation. She collected the documents. The certificate from the medical institution was coded “1”. Consequently, only the marginal tax base will be taken into account:

• RUB 120,000.0 x 13% = 15,600.0 rub.

Since the amount of personal income tax paid exceeds the amount due for compensation, Ivankova will receive the maximum possible refund (15.6 thousand rubles).

Example 2. Fefelov A.V. spent 300,000.0 rubles on medical services for his daughter (12 years old) in 2016. The girl had an expensive stomach operation. This type of treatment is included in the list of expensive ones. Fefelov decided to seek a return in 2017.

A man’s earnings are 20,000.0 rubles. per month. During the reporting period, he earned: 20,000.0 rubles. x 12 months = 240,000.0 rub. Personal income tax is withheld from him in the amount of:

• RUB 240,000.0 x 13% = 31,200.0 rub.

Since medical services are expensive, restrictions do not apply to them. Fefelov has the right to declare the entire amount:

• RUB 300,000.0 x 13% = 39,000.0 rub.

According to the rules, he must be reimbursed for all 39 thousand rubles. However, the amount of tax withholding in the reporting period is not enough for full reimbursement. Consequently, Fefelov will receive only 31.2 thousand rubles.

Important: the amount of the refund is limited to the amount of the contribution made by the taxpayer to the budget in the reporting period.

Let's take a closer look at who, according to the law, is entitled to a deduction for expenses on medical services for minors. All conditions are included in Article 219 of the Tax Code. Its text lists the statuses of children. Based on this, civil servants determine family ties when calculating benefits.

Thus, the right to compensation rests:

• parents of the child;
• foster mom and dad;
• adoptive parents;
• to guardians.

Hint: Article 219 also lists the spouses of the applicant for the deduction. If the wife (husband) has not reached the age of majority, then you can also get a preference for her. However, such situations are rare in life.

In general, other relatives cannot claim preference. The exception is situations when a grandmother, aunt or other relative has been granted guardianship over the child. Such persons claim the deduction on the same grounds as their parents.

Citizens of the Russian Federation received by law the right to a refund of 13% of funds spent on medical services for a minor child. The privilege is subject to the following conditions:

• if there was taxable income in the period in which the treatment was carried out;
• after confirmation of family ties with the recipient of services;
• within the limits of the taxation amount, but not more than the contributions transferred to the budget.

A citizen can claim the right to preference annually. It is reusable. But the refund is calculated for each application in the current period within the established amount. It does not carry over to subsequent years.

Hello Irina Gennadievna!
Standard tax deductions include (Article 218 of the Tax Code of the Russian Federation):
deduction for child(ren)
The deduction for a child (children) is provided until the month in which the taxpayer’s income, taxed at a rate of 13% and calculated on an accrual basis from the beginning of the year, exceeded 280,000 rubles. The deduction is canceled from the month when the employee’s income exceeds this amount.
for the first and second child – 1400 rubles;
for the third and each subsequent child – 3,000 rubles;
for each disabled child under 18 years of age, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II - 3,000 rubles.
What you need to receive this deduction:
1). Write an application for a standard tax deduction for a child (children) addressed to the employer.
2). Prepare copies of documents confirming the right to receive a deduction for the child (children):
-birth or adoption certificate of a child;
- certificate of disability of the child (if the child is disabled);
-a certificate from an educational institution stating that the child is a full-time student (if the child is a student);
-a document confirming the registration of marriage between parents (passport or marriage registration certificate).
3). If the employee is the only parent (the only adoptive parent), it is necessary to supplement the set of documents with a copy of the document certifying that the parent is the only one.
- death certificate of the second parent;
-extract from the court decision recognizing the second parent as missing;
- certificate of birth of a child, drawn up from the words of the mother at her request (according to form No. 25, approved by Decree of the Government of the Russian Federation of October 31, 1998 No. 1274);
-a document certifying that the parent is not married (passport).
4). Contact the employer with an application for a standard tax deduction for the child (children) and copies of documents confirming the right to such a deduction.
Social tax deductions include:
- deduction for training expenses
(Clause 2 of Article 219 of the Tax Code of the Russian Federation);
- expenses for treatment and purchase of medicines
(Clause 3 of Article 219 of the Tax Code of the Russian Federation);
An individual who has paid for:
-in-house training of any form of education (day, evening, correspondence, other);
- full-time education of your child (children) under the age of 24;
-training your ward(s) under the age of 18 in full-time education;
- training of former wards under the age of 24 (after the termination of guardianship or trusteeship over them) in full-time education;
- full-time education of your brother or sister under the age of 24 - education that is full-blooded (i.e., having a common father and mother with him) or half-sibling (i.e., having only one common parent with him).
A social tax deduction for training expenses is provided only if the educational institution has an appropriate license or other document that confirms its status as an educational institution.
50,000 rubles per year is the maximum amount of expenses for the education of one’s own or wards’ children, taken into account when calculating social deductions.
120,000 rubles per year - the maximum amount of expenses for one’s own education, or education of a brother or sister, in combination with other expenses of the taxpayer (payment for one’s own treatment (treatment of family members) with the exception of expensive treatment, payment of pension (insurance) contributions and additional contributions to the savings account part of the labor pension).
A social tax deduction for expenses for treatment and (or) the purchase of medicines is provided to a taxpayer who has paid at his own expense for:
- services for your treatment;
-treatment services for your spouse, your parents and (or) your children under the age of 18;
-medicines prescribed to the taxpayer or his spouse, parents and (or) children under the age of 18 by the attending physician and -purchased at his own expense;
- insurance premiums to insurance organizations under voluntary personal insurance contracts of the taxpayer, insurance contracts for a spouse, parents and (or) their children under the age of 18 years.
The lists of medical services and medicines for which a deduction is provided are approved by Decree of the Government of the Russian Federation of March 19, 2001 No. 201.
120,000 rubles is the maximum amount of expenses for treatment and (or) the purchase of medicines, in combination with other expenses related to training, payment of contributions to the funded part of the labor pension, voluntary pension insurance and non-state pension provision.
The amount of deduction for treatment is not limited to any limits and is presented in full if the taxpayer spent money on expensive medical services.
You can determine whether the treatment from the List of Medical Services and Medicines for which a deduction is provided is considered expensive by the code of the services provided by the medical institution, which were paid for at the expense of the taxpayer, indicated in the “Certificate of payment for medical services for submission to the tax authorities”:
-code “1” – treatment is not expensive;
-code “2” – expensive treatment.
Dear Irina Gennadievna, if you still have any questions regarding obtaining tax deductions, I will be happy to answer them and provide samples of the necessary documents!

Any parent can apply for a refund for children, foster parents, guardians or trustees of the child. That is, if the mother is on maternity leave, and the father is officially employed and pays taxes, he can still receive money for the treatment of his children.

You can receive payments for therapeutic services for a child or purchase medications for him if the child is under the age group of 18 years. In addition, parents can apply for a deduction for a child if he is in full-time study or is a graduate student or resident, the main thing is that his age does not exceed 24 years.

Minimum and maximum amount

In 2017, the maximum amount that a parent can receive for the treatment of a child was 15,600 rubles per year.

The minimum refund amount is not established; everything directly depends on the amount spent on the child’s treatment and the parent’s salary.

Conditions of registration

Before you start processing your tax refund, you need to familiarize yourself with the fact that you can only return money spent on medical procedures and medications for your child for those years when you directly made the payment. However, filing a declaration and returning the money is possible only next year after the funds have been spent on the child’s treatment. For example, if payment for medical services was made in 2016, then a refund is possible only in 2017.

If the refund is not processed immediately, you can do it later, but no later than after 3 years of payment for medical services. For example, in 2017 it is possible to apply for tax deductions for 2014, 2015 and 2016. As a rule, after completing all the documentation, the tax refund will be received after 2-4 months.

How to calculate how much will be returned?

The tax deduction for the treatment of a child is calculated for the current twelve months and includes the following factors:

Is it possible to get an income tax refund for dental treatment for a child and in what amount?

Example of calculation: in 2017, citizen Ivanova paid 65 thousand rubles for dental treatment for her two children. The third child required an urgent and expensive operation, with a total cost of 300 thousand rubles. During the same year, citizen Ivanova’s salary amounted to 550 thousand rubles, and 71,500 thousand rubles were paid from her in taxes.

As a result, the amount of the tax deduction will be equal to the amount actually spent (65 thousand rubles), which does not exceed the maximum designated by the state of 120 thousand rubles. The operation performed on the third child is included in the “expensive treatment” group, therefore there are no restrictions on the amount of payment.

Then, the amount of the deduction received will be equal to 65+300 = 365 thousand rubles. And the personal income tax refund is 365*13% = 47,450 thousand rubles. Since the taxes paid for the year exceed this amount, the woman has the right to receive exactly this amount of money. If the personal income tax is higher than the taxes paid, then an amount equal to all taxes paid for the year is returned, in this case 71,500 thousand rubles.

Step-by-step instructions for receiving

To receive a deduction for a child, you must complete the following steps:

1. Collect all necessary documents.
2. Fill out 3 personal income taxes correctly.
3. Submit documents to the appropriate authority.
4. Wait for a decision.

Documentation

To apply for a deduction for payment of medical services for a child, you will need to collect the following documents:

1. declaration 3-NDFL;
2. a photocopy of the birth certificate of a child or several children;
3. a copy of the first pages of the parent’s passport;
4. a written agreement with a medical institution on the provision of therapeutic services to the child;
5. certificate of payment for the provided therapeutic services;
6. documentation confirming expenses;
7. documentation confirming the fact that the person paid income taxes (certificate 2-NDFL);
8. application for a tax refund, with details of the account to which the funds should be returned.

Competently filling out 3-NDFL

Declaration 3-NDFL consists of five pages. When filling out the first page of the 3-NDFL declaration form, you need to provide the following information (examples of completion are given in parentheses):

On the second page, there is the following information:

• budget classification code – 18210102010011000110;
• OKTMO code – 45382000;
• the amount of tax to be paid to the budget;
• the amount of tax to be refunded from the budget.

On the third page indicate the following data:

• amount of income, income received for work in foreign companies is excluded;
• amount of tax deductions;
• the amount of waste taken to reduce the profit received;
• the total amount of profit, including income from work in foreign companies;
• tax base for calculating taxes;
• the total amount of tax calculated for payment;
• the total amount of tax paid by a person;
• the total amount of tax to be refunded from the budget.

The fourth page indicates profits from sources in the Russian Federation. The name of the payment source is indicated, for example, Alpha LLC. Next, the amount of profit, the amount of taxable income, the calculated amount of tax and the amount of tax paid are listed.

On the fifth sheet indicate the following information:

1. calculation of standard tax deduction;
2. calculation of social tax deduction, which is not subject to the restrictions described in paragraph 2 of Art. 219 of the Tax Code of the Russian Federation;
3. calculation of social tax deductions, which are subject to the restrictions described in paragraph 2 of Article 219 of the Tax Code of the Russian Federation;
4. the amount of social and standard tax deductions, which is declared according to the submitted declaration.

You can fill out the form either manually with black paste or in electronic format.

Receiving a tax deduction for treatment is available:

• People who are citizens of the Russian Federation.
• The applicant makes contributions to the state treasury equal to 13% of the profit received.
• Recipients have stable taxable income.
• Emancipated citizens who have reached the age of majority.

You need to prepare to receive a refund in advance, when treatment has just begun or is already in progress.

In practice, the refund of funds spent on the treatment of a working taxpayer is made in the amount of 13% of the total amount spent. This is stated in Art. 219 of the Tax Code of the Russian Federation. According to the text of the article, only adult working citizens or parents of children under 18 years of age can count on the return of funds. Therefore, we should talk about a child who has reached the age of majority as an adult and all documents should not be executed in his name.

Reasons for refusal and how to combat them

Due to the fact that an unjustified refusal is a violation of laws by representatives of the Federal Tax Service, there must be justified reasons for rejecting documents. May be refused in the following cases:

• Incomplete package of documents.
• Fake or invalid documentation used.
• The applicant did not transfer personal income tax in the amount of 13%.
• The legal return limits have been exceeded.
• Medicines or medical care are not included in the special list.
• The applicant did not pay for the treatment himself.
• An attempt by the applicant to return funds from people who are not in parental or marital ties with him.

If the applicant corrects the deficiencies found that caused the refusal, he can re-apply for payment without the need to collect documents again. In this case, the time for consideration of the request changes from the very beginning.

It is not possible for an adult child to take advantage of a tax deduction if he has not worked and is not a personal income tax payer. Parents also cannot claim a tax deduction for the treatment of a child over 18 years of age. The only way to receive such compensation from the state is to take out paid health insurance. When their offspring is studying full-time at a university, parents can take advantage of the education tax deduction.