How to return income tax from treatment. Tax deduction for child treatment. List of medical services for which a tax deduction is provided

What is a tax deduction for treatment?

According to the legislation of the Russian Federation (Article 219 of the Tax Code of the Russian Federation), when paying for treatment or medications You can count on a tax deduction or, to put it simply, get back part of the money spent on treatment.

A tax deduction is the portion of income that is not subject to tax. Therefore, you can return the tax paid on expenses incurred for treatment. That is, if you are you officially working?(and, accordingly, pay income tax) and paid for their treatment or the treatment of their relatives, then you can get back part of the money in the amount up to 13% of the cost of treatment.

In what cases can you get a tax deduction for treatment?

You can take advantage of the social tax deduction for treatment and get part of your expenses back in the following cases:

1. when paying for medical services, If:
2. You can get a tax deduction when paying for medicines, If:
   • You paid at your own expense for medications for yourself or your immediate family (spouse, parents, children under 18 years of age) prescribed by your doctor;
   • paid for medications are included in a special list of medications for which deductions are provided (this list of medications is defined in Decree of the Government of the Russian Federation of March 19, 2001 N 201);
3. You can get a tax deduction when paying for voluntary health insurance, If:
   • You have paid insurance premiums under a voluntary health insurance agreement or insurance for immediate relatives (spouse, parents, children under 18 years of age);
   • the insurance contract only provides for payment for treatment services;
   • the insurance organization with which the voluntary insurance agreement has been concluded has a license to conduct the relevant type of activity;

Amount of tax deduction for treatment

The amount of tax deduction for treatment is calculated for the calendar year and is determined by the following factors:

Example: In 2018, Ivanov A.A. underwent a course of dental treatment worth 140 thousand rubles. and a paid operation related to expensive treatment, costing 200 thousand rubles. At the same time, in 2018 he earned 500 thousand rubles and paid income tax of 62 thousand rubles. Since dental treatment is not an expensive treatment, the maximum tax deduction for it is 120 thousand rubles. (which is less than 140 thousand rubles). Since the operation of Ivanov A.A. refers to expensive types of treatment, there are no restrictions on tax deductions for it. Total in 2019 for 2018 Ivanov A.A. will be able to return to himself (120 thousand rubles + 200 thousand rubles) * 13% = 41,600 rubles. So Ivanov A.A. paid taxes more than 41,600 rubles, he will be able to return the entire amount.

The process of obtaining a deduction for treatment

The process of obtaining a deduction can be simplified by using our service. He will help you prepare a 3-NDFL declaration and other deduction documents in 15-20 minutes, and will also give detailed instructions on submitting documents to the tax authorities. If you have any questions while working with the service, professional lawyers will be happy to advise you.

Documents required to apply for a tax deduction for treatment

To apply for a tax deduction, you will first need:

• declaration 3-NDFL;
• agreement with a medical institution;
• certificate of payment for medical services;
• documents confirming your expenses;
• documents confirming the paid income tax (certificate 2-NDFL).

When and for what period can I receive a tax deduction?

You can return money for treatment/medicines only for those years when you made the payment directly. However, you can submit a declaration and return the money only in the year following the year of payment. That is, if you paid for treatment in 2018, you will only be able to return the money in 2019.

If you did not file a deduction immediately, then You can do this later, but no more than for the last three years. For example, in 2019 you can apply for a tax deduction only for 2016, 2017 and 2018.

The entire procedure for obtaining a deduction usually takes two to four months(most of the time is spent checking your documents by the tax office).

List of medical services for which a tax deduction is provided

According to Decree of the Government of the Russian Federation No. 201 of March 19, 2001, the following medical services can be taken into account in tax deductions:

1. Diagnostic and treatment services when providing emergency medical care to the population.
2. Services for diagnosis, 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.
3. Services for diagnosis, prevention, treatment and medical rehabilitation when providing inpatient medical care to the population (including in day hospitals), including medical examination.
4. Services for diagnosis, prevention, treatment and medical rehabilitation when providing medical care to the population in sanatorium and resort institutions.
5. Health education services provided to the public.

List of expensive types of treatment for which a tax deduction is provided

According to Decree of the Government of the Russian Federation No. 201 of March 19, 2001, the following medical services are expensive and are taken into account in the tax deduction in full (without a limit of 120 thousand rubles):

1. Surgical treatment of congenital anomalies (developmental defects).
2. Surgical treatment of severe forms of diseases of the circulatory system, including operations using artificial blood circulation machines, laser technologies and coronary angiography.
3. Surgical treatment of severe forms of respiratory diseases.
4. Surgical treatment of severe forms of diseases and combined pathologies of the eye and its appendages, including the use of endolaser technologies.
5. Surgical treatment of severe forms of nervous system diseases, including microneurosurgical and endovasal interventions.
6. Surgical treatment of complicated forms of diseases of the digestive system.
7. Endoprosthetics and reconstructive operations on joints.
8. Transplantation of organs (complex of organs), tissues and bone marrow.
9. Replantation, implantation of prostheses, metal structures, pacemakers and electrodes.
10. Reconstructive, plastic and reconstructive plastic surgeries.
11. Therapeutic treatment of chromosomal disorders and hereditary diseases.
12. Therapeutic treatment of malignant neoplasms of the thyroid gland and other endocrine glands, including the use of proton therapy.
13. Therapeutic treatment of acute inflammatory polyneuropathies and complications of myasthenia gravis.
14. Therapeutic treatment of systemic connective tissue lesions.
15. Therapeutic treatment of severe forms of diseases of the circulatory, respiratory and digestive organs in children.
16. Combined treatment of pancreatic diseases.
17. Combined treatment of malignant neoplasms.
18. Combined treatment of hereditary bleeding disorders and aplastic anemia.
19. Combined treatment of osteomyelitis.
20. Combined treatment of conditions associated with complicated pregnancy, childbirth and the postpartum period.
21. Combined treatment of complicated forms of diabetes mellitus.
22. Combined treatment of hereditary diseases.
23. Combined treatment of severe forms of diseases and combined pathologies of the eye and its adnexa.
24. Complex treatment of burns with a body surface area of ​​30 percent or more.
25. Types of treatment associated with the use of hemo- and peritoneal dialysis.
26. Nursing premature babies weighing up to 1.5 kg.
27. Treatment of infertility using in vitro fertilization, cultivation and intrauterine embryo insertion.

The tax deduction for treatment allows individuals to reduce the size of their tax base and thereby benefit from medical services at a more favorable price.

It is quite easy to receive material compensation of this kind, but do not forget about some of the rules established by Russian tax legislation regarding the accrual, which will be discussed in this article.

For treatment is a return to the taxpayer’s bank account of some part of the amount spent by him no earlier than in the last three years on medical services. You can also get your personal income tax refund for purchasing medicines, paying for dental procedures and some other types of treatment.

ATTENTION! Only those individuals who are taxpayers are entitled to a tax deduction for expenses associated with paying for medical services, that is, they systematically pay 13% of their income to the state treasury.

When is the refund calculated?

Financial compensation for costs aimed at improving the health of an individual is provided only if a number of the following conditions are met:

• The expenses were allocated for his own recovery. Sometimes taxpayers try to recover money for the treatment of subordinates, friends, work colleagues, as well as a number of other persons. This action is prohibited by tax law, but the taxpayer has every right to reduce the tax base for his own treatment.
• Costs are associated with the health of close relatives. Cash compensation is also provided to taxpayers who paid for medical services for close relatives - father, mother, spouse or child.
• The clinic where the treatment took place is licensed. Today, most individuals use the services of private clinics rather than public hospitals. In this case, the process of calculating deductions for treatment is possible only if the clinic has the appropriate license.

It should be noted that if an individual wants to receive a tax discount for the treatment of his son or daughter, then at the time the child must be under eighteen years of age.

How to get a deduction

In order to use such a service as a tax deduction for treatment as quickly as possible and without violations, we strongly recommend that you familiarize yourself with the Tax Code of the Russian Federation, namely the article on social tax discounts under number 219 (third part).

How the procedure works

In order to make the procedure for obtaining a tax deduction for medical services a reality, you just need to follow a few steps below:

Refund period

In tax law there is such a thing as a statute of limitations. This term means that the right to receive a deduction for medical services can only be exercised for a certain period, and after its expiration this right expires.

The tax discount for treatment is accrued only if no more than three years have passed from the date of payment. Thus, as of today, taxpayers can receive compensation for 2016, 2015 and 2014.

Amount of social deduction

To determine what the amount of financial compensation is, you need to take the exact amount of expenses associated with medical services and documented, and find 13%. When making calculations, do not forget about some nuances:

• Deduction limit. In some situations, individuals apply for a tax rebate simultaneously for several medical procedures, and expensive ones; accordingly, the total cost is an impressive figure. In this case, you should take into account the maximum amount of personal income tax that is charged for treatment as compensation, this is 15,600 rubles (or 13% of 120,000 rubles).
• The amount of tax contributions. Compensation for health improvement expenses is usually calculated from funds paid by an individual for income tax. Therefore, if the taxpayer, when calculating the amount of the deduction, obtained a figure that exceeds the amount of personal income tax paid by him, then he will be returned no more than the amount that was paid to the state treasury.

For example, if an individual has paid 6,000 rubles in personal income tax over the last two years, and the deduction amount is 10,500, then in the first year after completing the documentation for a social tax discount, he will receive a compensation of 6,000 rubles, and the balance in the amount of 4 500 rubles will be given next year.

List of medical services

The Russian government issued decree number 201, adopted on March 19, 2001, regulating the list of medical services for which a social tax discount is accrued. If a certain type of medical procedure is not included in this document, then it is impossible to refund the tax for the treatment.

This list, approved by legislative bodies, includes the following types of treatment:

1. Surgical. First of all, this is the treatment of various congenital abnormalities, diseases associated with serious disturbances in blood circulation, in the functioning of the respiratory and nervous systems, problems with the digestive organs, as well as some other pathologies.
2. Operating rooms. All kinds of operations that relate to the removal or installation of dentures, tooth extraction with subsequent restoration, plastic surgery and many similar types of treatment approved by tax legislation for personal income tax refund.
3. Therapeutic. Therapeutic medical procedures aimed at eliminating neuromuscular diseases, connective tissue ruptures, as well as problems in the circulatory, digestive and respiratory systems are also included in this list of medical services and imply.

You can apply for a deduction for medical services and take advantage of a tax discount for the purchase of medicines only if the individual has all the necessary documents confirming the fact of payment.

Working citizens who receive wages on which 13% personal income tax is withheld are entitled to a refund of income tax for dental treatment.

But this procedure has its own characteristics. And in this article we will look at:

• who can and who cannot receive a tax deduction;
• what is the maximum amount that can be returned;
• what is included in the usual and expensive treatment;
• what documents need to be collected for income tax refund;
• what further actions need to be taken to get back some of the money spent.

The main stages of applying for a deduction for dental treatment

At the first stage, you need to collect documents; you will find a detailed list in this article.

At the next stage, the collected documents are submitted to the tax authorities. This can be done in person or by sending documents by mail. If documents are sent through an official representative, which is also legal, then he must have a notarized power of attorney.

Deadlines for submitting documents for deduction by taxpayers

It is very important not to miss deadlines for submitting documents. A citizen has the right to submit documents to receive a social deduction within 3 years.

For example, if the service was received in 2018, then you can submit documents in 2019, 2020 and 2021. Those who didn’t make it in time were late... Later, it will no longer be possible to return the money.

There are no deadlines for submitting documents during the year: you can submit a 3-NDFL declaration both at the beginning of the year and at the end. Accordingly, the sooner the taxpayer submits the declaration, the sooner he will receive compensation.

Deadlines for consideration of an application for deduction

The declaration is submitted to the Inspectorate at the end of the year in which the treatment took place. The citizen’s application is considered by the tax authorities within three months. During this period, a desk audit is carried out. And based on its results, either a positive or negative decision is made.

If the decision is positive, the funds are transferred to the citizen to the specified bank account within 1 month. If the decision of the tax authorities is negative, the citizen has the right to file a complaint with the highest tax authority or court.

But if a taxpayer wants to receive a tax deduction for dental treatment through his employer, he can do this in the same year in which these services were received. But you won’t be able to avoid going to the tax office, but within a month you can get a benefit and stop paying personal income tax for a certain period.

If you need help completing the 3-NDFL declaration, feel free to leave. We work quickly and with pleasure! And to confirm this

Millions of Russians are treated in paid clinics, undergo diagnostic examinations, spend thousands of rubles on medications, tests, operations, dental treatment and prosthetics, but do not know that they can easily return part of the money spent. You can receive a tax deduction not only for your own treatment, but also to pay for the treatment of your closest relatives - spouses, parents, children under 18 years of age.

Welcome to the online service NDFLka.ru! We will tell you how to fill out the 3-NDFL declaration and receive a tax deduction for treatment without loss

What is a tax deduction for treatment and medicines?

If you are officially employed and your employer pays 13% of your salary to the budget monthly, you can get back part of the money spent on treatment and medicine. In fact, this is your money that you paid to the state in the form of income tax (NDFL). The calculation is simple - the tax base (your salary) is reduced by the amount of the tax deduction. As a result, you must pay tax on a smaller amount. Since the 3-NDFL declaration and the application for a tax deduction are submitted next year, and you have already paid the personal income tax in full this year, an overpayment arises, which is returned to your account. This is stated in Art. 219 of the Tax Code of the Russian Federation.

The main thing to remember is that the amount of the annual refund cannot exceed the amount of taxes paid during that year.

What treatment can I get a tax deduction for?

This is the most popular question, the answer to which is given by Decree of the Government of the Russian Federation of March 19, 2001 N 201.

Payment for medical services:

• If you were paying for your treatment, your spouse, parents or children under 18 years of age. In this case, it does not matter in whose name the contract with the medical institution was concluded, the main thing is that there is official confirmation that the payment was made by you.
• The medical institution must be registered in Russia and be licensed.
• Medical procedures you have paid for must be present in

Payment for medicines:

• Medicines are prescribed by your doctor and paid for by you for your own treatment, your spouse, parents or children under 18 years of age.
• The list of medications you paid for is available in to determine social tax deduction.

Payment for VHI (voluntary health insurance):

• If you have purchased a voluntary health insurance policy for yourself, your spouse, parents or children under 18 years of age.
• If the voluntary insurance policy was paid for by you personally. Policies paid for by the employer are not accepted for deduction.
• The insurance contract is concluded only for the provision of treatment services.
• The insurance company is licensed for this type of activity.

Register on the website NDFLka.ru and we will tell you for what treatment you can get back part of the money spent and how to fill out the 3-NDFL declaration for 2018!

Amount of tax deduction for treatment

In order to determine the amount of tax deduction, you need to understand that the law distinguishes two types of treatment: simple and expensive.

Simple treatment. The tax deduction for treatment is a social deduction. The list of social deductions includes treatment, medicines, training and pension contributions. The total amount of social deductions cannot exceed 120 thousand rubles. This means that no more than 13% of this amount, namely 15,600 rubles, will be returned to your account. , for which a tax deduction is due, is presented in Decree of the Government of the Russian Federation of March 19, 2001 N 201.

Example:

In 2018, you went to a paid dental clinic and spent 135 thousand rubles on dental treatment. That same year, you paid for in vitro fertilization (IVF) for your wife and became a happy parent. The procedure cost you 250 thousand rubles. Your salary during 2018 was 840 thousand rubles. Of these, 109.2 thousand personal income tax rubles were paid. What amount of tax deduction for treatment are you entitled to? Because Dental treatment is not an expensive type, you will not be able to claim more than 120 thousand rubles for deduction. But the IVF procedure is on the list of expensive manipulations. Therefore, you can receive a deduction for the entire amount of IVF. The calculation is simple: (120 thousand rubles (dental treatment) + 250 thousand rubles (IVF)) x 13% = 48.1 thousand rubles. Since this amount is less than the taxes you paid in 2018, you can receive an immediate refund of the full amount in 2019.

Documents for tax deduction for treatment

The most important step, which will determine whether you receive a tax deduction, is collecting documents. Basic list of documents for submission to the Federal Tax Service:

• Agreement with a medical institution;
• A certificate from the medical institution confirming payment for services;
• Payment documents for expenses for medicines;
• Certificate 2-NDFL;
• Declaration 3-NDFL.

With the experts of the online service NDFLka.ru, you will create an impeccable package of documents to receive a deduction! We will help you fill out the 3-NDFL declaration for 2018 or, upon your request, we will do it for you

How to get a deduction for treatment

You can choose one of two options for filing a tax deduction:

Go all the way on your own:

• collect the necessary documents;
• check the correctness of each document;
• fill out the 3-NDFL declaration;
• submit a package of documents to the tax office.

Entrust the work to a personal tax expert of the online service NDFLka.ru:

• the specialist will draw up for you a complete list of documents necessary specifically for your case;
• will check the correctness of each document;
• will provide consulting support when filling out the 3-NDFL declaration (if you decide to do it yourself);
• quickly and accurately fill out the 3-NDFL declaration (if you decide to entrust this to our expert);
• will give you the completed 3-NDFL electronically (if you want to send the declaration to the Federal Tax Service yourself);
• using an electronic signature, it will send 3-NDFL to your tax office (if you entrust this to our expert);
• will stay in touch with you and supervise the entire process until the tax refund is transferred to your bank account.

Register in your Personal Account of the online service NDFLka.ru - we will be with you from the first consultation to the full transfer of money from the budget to your account!

For what years is a tax deduction for treatment provided?

The tax deduction for treatment is subject to the general rule - the 3-NDFL declaration is filled out at the end of the tax period. This means, if you paid for treatment in 2018, submit documents for deduction to the tax office no earlier than 2019. It is legally permitted to submit a declaration within three years from the date of payment for treatment. In our example, treatment paid for in 2018 can be declared in 2019, 2020 or 2021.

Remember - you can claim a tax deduction only for those years when you paid for treatment.

After receiving the documents, the tax office will begin an audit, which can take up to three months. After this, your tax refund will be transferred to your account within 30 days.

With the online service NDFLka.ru you won’t have to think about how to fill out a deduction for treatment and medications, what documents are needed, where to go, how and what certificates need to be certified. Our principle is that everyone should mind their own business! Entrust the work with tax documents to the experts of NDFLka.ru!

Tax discounts for treatment or the purchase of medical drugs are classified as a group and are provided only if the individual has prepared and correctly completed all necessary documents. In this article we will talk about what documents are needed to return 13 percent from medical services.

The tax legislation of the Russian Federation, namely Article 219 (point three), provides for a reduction in the size of the tax base for individuals who have paid for medical services or spent money on.

Thus, if the taxpayer was forced to invest material resources in treatment, then he has the right to get some of it back.

What do you need to do to get it back?

Please note that not everyone can take advantage of the social tax deduction. The tax office will charge monetary compensation only if the following conditions are met:

• Personal income tax payment. Material assets that are returned as compensation are written off from the amount paid by the individual for income tax to the state treasury. In this regard, in order to receive a deduction, you need to pay 13% on personal income tax on all income. Persons who are not taxpayers are not entitled to a tax discount.
• Correct documentation. Since you can return the income tax associated with medical expenses not only for yourself, but also for your child, father, mother, brother or sister, all documents confirming the fact of payment must be issued in the name of the same individual .
• License. Today, more and more taxpayers prefer to use the services of a paid clinic. When undergoing treatment in a clinic, it is also possible to obtain a tax deduction, but it is necessary that this institution has a license, as well as all other documents confirming the legality of its activities.

When to submit documents

It often happens that the package of documents is fully collected and properly executed, but the taxpayer still does not receive monetary compensation. As a rule, this is due to non-compliance.

Documents need to be sent to the tax office only in the year following the year of payment for medical services.

For example, if a patient paid money for his treatment at a paid clinic in 2017, then he can use the deduction service only in 2019, and the information in all documents must be entered for 2017.

It should be noted that you can only receive a tax rebate related to payment for treatment for the last three years. Therefore, if a person was treated in 2014, then the last opportunity to receive a deduction is in 2017, and in 2019 this right automatically expires.

Documentation

In order for the tax service to make a positive decision regarding the calculation of monetary compensation for payment for medical services, and also to spend a minimum amount of time on a desk audit, we strongly recommend that you carefully consider the preparation of documentation. All information included in the documents must correspond to reality and not contain corrections.

List of documents to the tax office

First of all, a taxpayer applying for a deduction needs to prepare documents that are mandatory for the calculation of any type of social deduction. This group includes the following business papers:

1. Declaration. Without this document, the taxpayer will not be able to prove that the tax service does not have any claims against him. The declaration serves as a kind of report that contains absolutely all the information about the income of an individual, as well as all kinds of transactions related to them.
2. Reference. Since the payment of income tax on wages, as a rule, is carried out by the employer, and not the taxpayer himself, a certain form of document was introduced - 2-NDFL, in which all information about the payment of tax fees is entered.
3. Statement. So that the tax inspector has no doubt that the desire really comes from the taxpayer himself, and not from outsiders, you need to draw up an application.

IMPORTANT! The application must be drawn up in the applicant’s own hand for a reduction in the tax base and must contain all the details of the account to which the funds for treatment will be transferred as a result.

Documents from the clinic

After an individual who has incurred material expenses related to improving health has prepared a declaration, certificate and application, he can proceed to the next stage - collecting papers directly related to treatment costs. An applicant for a deduction must have the following documents:

If a tax rebate is issued in connection with the purchase of expensive medicines, then the only documentary evidence in this case is receipts from the pharmacy. It is on the basis of the provided checks that the attending physician will be able to issue a certificate, which will subsequently become a decisive factor for the tax service, prompting the issuance of monetary compensation.

Declaration

The tax return is filled out in Form 3-NDFL and requires compliance with many nuances. The declaration form consists of many pages, of which only a few are mandatory.

However, before starting to fill out the declaration form, the taxpayer must have the following documents, information from which is entered into the document according to the 3-NDFL model:

• Taxpayer identification number and passport.
• Certificate of income taken from the place of work, in form 2-NDFL.
• A certificate issued by a medical institution indicating payment for treatment.
• Checks, receipts, as well as any other payment documents.