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Refund tax for treatment through your personal account. Reimbursement of personal income tax for medical services. Tax deduction for dental treatment

Tax deduction for medical services belongs to the social category and allows you to return part of the funds spent on treatment (including dental services) and the purchase of medicines. The maximum return amount is limited by law. Additionally, types of treatment are also strictly regulated and money can be returned only for expenses incurred in certain categories. When returning money, there are some pitfalls and nuances that few people know about. As a result, the taxpayer may lose part of the funds that he could return from the state, or may not even know that he has the right to a personal income tax refund for treatment.

About deduction in simple words

All our income is subject to tax at a rate of 13%. Otherwise it is called personal income tax. With all your wages, the state automatically withholds this amount. As a result, you receive money in your hands, already “cleared of taxes.” You earned 100 thousand in a year, 13 thousand will be transferred from the budget, you earned 1 million, please give 130 thousand.

The total income forms the so-called tax base, from which tax must be withheld.

Tax deductions allow you to reduce this tax base by the amount of expenses incurred in certain categories. As a result, the personal income tax will also be reduced proportionally.

You can learn more about tax deductions and tax refund benefits.....

Example. We earned 500 thousand rubles in a year. This amount was withheld income tax- 65 thousand. During the year, payment was made for dental treatment - 100,000 rubles, the expenses for which fall under the category of social deductions. The tax base will be reduced by this amount.

As a result, income tax should be taken not from the full amount of 500,000, but from 400 thousand. Personal income tax amount will be 52 thousand. The difference of 13 thousand should be returned back to you as overpaid to the budget.

Who is eligible for a refund?

You can apply for a refund of money spent on treatment or the purchase of medicines if you paid for:

  • own treatment;
  • treatment of your children (under 18 years of age), spouse, parents;
  • medications and medicines prescribed to you, your children, parents and spouse;
  • insurance premiums under contracts voluntary insurance(you, spouse, children and parents).

A deduction for treatment can only be obtained for expenses incurred in institutions licensed to carry out medical activities in the territory of the Russian Federation.

Deduction amount

The deduction for treatment is limited to 120,000 rubles. As a result, you can return no more than 13% of this amount or 15,600 rubles. It is important to understand that you must pay to the budget (or withhold from wages) an amount of taxes of a similar amount, no less. Otherwise, you will not be able to exercise the right to a full refund of the money spent.

Example. Ivanov spent 200 thousand rubles on treatment. His income for the year amounted to 1 million rubles. Taxes paid to the budget from his salary amounted to 130 thousand.

He has the right to take advantage of tax breaks and return part of the funds back. But since size limit tax deduction is limited maximum amount 120 thousand, then you can only get 15,600 rubles back. For the remaining treatment costs of 80,000 rubles, a 13% refund is not provided.

There is a list of expensive treatments that are not subject to the 120 thousand limit. You have the right to receive 13% of the full amount of expenses spent on these medical services in addition to the usual costs of treatment and the purchase of medications.

Features of social deductions

The opportunity to return money for treatment or the purchase of medicines falls into the category of social tax deductions, which also includes expenses incurred for:

  • education;
  • charity;
  • non-state pension provision and voluntary pension insurance.

The state has set a maximum amount for social tax deductions of 120,000 rubles. All taxpayer expenses in the above categories are summed up and the tax can be returned only within the limit of 15,600 rubles per year.

Example. Petrov last year incurred the following expenses related to the category of social deductions:

  1. son's education - 50,000;
  2. own training - 30,000;
  3. dental treatment - 100,000 rubles.

Total: 180 thousand per year.

The maximum return amount is 15,600 rubles per year. As a result, Petrov will be able to receive a deduction only up to 120 thousand rubles. For the remaining amount of expenses, he cannot claim a 13% refund.

Another feature of social deductions is the inability to transfer unused tax benefits for the next years. They simply burn out. For example, if you are entitled to a tax deduction for treatment of 100,000 rubles and theoretically you can get back 13 thousand, but the income is this year If they don't allow you to do this, you will simply lose your right to a refund.

Property and social deduction - the meaning in both cases is the same. But property can be used for several years until you fully return the money to which you are legally entitled. As a rule, taxpayers return money for an apartment purchased or taken on a mortgage for a long time and return in full all taxes withheld in the previous calendar year. And if at the same time there are expenses for education or treatment, then, as a rule, tax breaks for refunds in these categories cannot be taken advantage of.

It would be much wiser to do the opposite. First make full use of your tax law for a refund under the category of social deductions, and receive money for the remaining amount according to property deduction.

Example. Ivanov has a stable income of 600,000 rubles a year. Income tax is 78 thousand. They bought an apartment for 2 million rubles. According to the property deduction, Ivanov has the right to a refund of 13% of its value or 260 thousand rubles. Every year he can receive an amount not exceeding the taxes he has paid or 78 thousand rubles. As a result, Ivanov will receive money from the budget for 4 years (78 + 78 + 78 +26 thousand).

In the second year, Ivanov spent 100,000 rubles on treatment. He can get back 13,000 rubles. But he receives all the money in the form of tax refunds from the apartment. And in fact, it is impossible to get a deduction for treatment. In this case, Ivanov first returns the money for treatment - 13 thousand, and for the remaining amount of 65 thousand (78,000 - 13,000) he already issues a property tax refund.

As a result, Ivanov fully took advantage of the right to all tax benefits due to him simply by changing the order and amount of deductions received.

When can you receive money?

The right to a refund of funds spent on treatment arises after the end of the calendar year. Having spent money this year, you can claim a refund of 13% of what you spent on treatment next year.

If you did not have time (could not, did not want) to receive the deduction on time, then you have 3 years to exercise this right. For example, having paid for treatment in 2018, up to and including 2021, you can get a tax refund. In 2022, you will lose this right.

The maximum size you can get in your hands depends not only on limit amount, established by the state (15,600 rubles), but also the income of the taxpayer. More precisely, the amount of taxes paid to the budget.

Example. The income tax withheld from Ivanova’s salary amounted to 10 thousand rubles. In the same year, she incurred expenses for the purchase of medicines in the amount of 100,000 rubles. She has the right to receive a deduction in the amount of 13% or 13 thousand rubles. But in reality, she can return the amount that was withheld from her in the form of income tax or 10,000 rubles.

Here, many people forget that not only the taxpayer personally, but also his close relatives, such as a spouse, can return their taxes. As a result, from the example above, if her husband’s income allows, it is easier (and more profitable) for Ivanova to entrust the tax refund through her spouse.

The same applies to all social tax deductions. In some cases, it is better to divide the categories of expenses within the family in order to receive the maximum amount possible.

How to get a deduction for treatment

The process of receiving money comes down to submitting a package of documents confirming your right to a tax deduction, in tax office. After desk audit, the budget will transfer the funds to your bank account. The state has set a maximum period for reviewing documents - 3 months and another 1 month for transferring money. As a result, from the moment you contact the tax office, the money due to you will be transferred to you within 4 months.

Tax refunds can be obtained without waiting for the end of the calendar year directly through the employer. In this case, when you receive your salary, no income tax will be withheld from you until you have fully repaid the amount due to you. The registration process and all the nuances associated with it.

List of documents for tax refund

To return part of the funds spent on treatment, you will need the following documents:

  1. Tax return in form 3-NDFL.
  2. Passport (make a copy of it immediately - the main page and the page with registration).
  3. Certificate from work about income received and taxes paid in form 2-NDFL.
  4. Application indicating bank account details for transferring money.

To confirm the costs incurred for treatment you must provide:

  1. Agreement with a medical institution for the provision of services.
  2. A certified copy of the license for the institution to provide medical services (if the license details are specified in the contract, then this item is not mandatory).
  3. Certificate of payment for medical services. Providing checks, receipts, or payment orders is not mandatory. The received certificate is quite sufficient.

When purchasing medications you will need:

  1. The original recipe in form No. 107-1/у with a special mark “For tax authorities, Taxpayer INN.”
  2. Copies of payment documents confirming payment for prescribed medications.

When paying for treatment or purchasing medicines for relatives, additional documents are required confirming the degree of relationship:

  • child’s birth certificate, if the treatment of your children was paid for;
  • marriage certificate, for expenses for treatment of the spouse;
  • own birth certificate if the taxpayer paid for the treatment or purchase of medicines for the parents.

Every citizen Russian Federation, who works officially and pays income tax of 13%, has the right to return part of the funds spent on treatment. Let’s take a closer look at how to properly refund tax for treatment and what documents are needed for this.

General requirements

A tax deduction amounting to 13% of the income tax paid is due to every working citizen who own funds paid:

  • own treatment;
  • treatment or rehabilitation of children under eighteen years of age;
  • treatment or rehabilitation of a spouse or parents;
  • independently purchased medications that were prescribed by the attending physician for all of the above categories;
  • insurance premiums for voluntary health insurance policies - both your own and your family members.

Attention! A tax refund for treatment for pensioners who receive only a pension and have no other income on which personal income tax is paid at a rate of 13% is impossible. However, their children can receive compensation if it is confirmed that they paid for the treatment. Also, those citizens who work unofficially or are individual entrepreneurs, but pay taxes under a different system, are not entitled to a personal income tax refund. That is, if you do not pay personal income tax in the amount of 13%, then you will not see a tax deduction.

The tax refund for treatment is carried out on the basis of Decree No. 201 of the Government of the Russian Federation of March 19, 2001, as well as paragraph 3 of Article 219 of the Tax Code of the Russian Federation.

Now let's look at each of these points in more detail.

Payment for treatment services

To be guaranteed to receive a tax refund for the treatment of parents, children or yourself, you need to make sure that the following conditions are met:

  • the treatment services provided correspond to the list contained in Decree of the Government of the Russian Federation No. 201;
  • the treatment was carried out in a medical institution that has a state license to provide medical services;
  • Payment for treatment and prescribed procedures was made at the expense of the taxpayer himself, and there is documentary evidence of this.

Purchasing medicines

In order for the tax refund for treatment to include the purchase of necessary medications, several conditions must also be met:

  • all medications were prescribed by the attending physician and were used only to treat the taxpayer himself or his immediate family;
  • the purchased drugs are included in the list of medications provided for by Resolution No. 201;
  • the payment was made from the taxpayer’s personal funds and this can be documented.

Payment for VHI policy

Also, a tax refund for treatment is due in cases where the payment for a medical insurance policy (voluntary) was made at the expense of the taxpayer’s personal funds. In this case, a number of conditions must also be met:

  • the insurance company that has entered into a VHI agreement with you has a license in the relevant area;
  • only medical services are included in the insurance contract;
  • The insurance policy is voluntary and premiums have already been paid.

Dental treatment

Another important question that concerns a considerable number of taxpayers is whether a tax refund is possible for dental treatment. Of course, yes, such a right is enshrined in paragraph 1 of Article 219 of the Tax Code of the Russian Federation. Moreover, you can get back part of your personal income tax paid not only for the treatment of your own teeth, but also for the healthy smile of your closest relatives. The only difference is in the amount: for yourself you can get up to 100 thousand rubles, but for your relatives - only 50 thousand.

The condition for receiving a personal income tax refund in this case is treatment only in a licensed clinic.

And one more important condition: you can receive a tax refund only for dental treatment, but not for aesthetic services. For example, whitening or expensive metal-ceramic implants will not pay for you, but installing a filling or gumboil treatment will do just fine.

Procedure for filing a tax deduction

So, how does an income tax refund for treatment, rehabilitation or the purchase of medicines occur:

  1. First of all, you need to contact the accounting department at your place of work and obtain a certificate - form 2-NDFL, which indicates the amounts of accrued and withheld tax deductions for the corresponding period.
  2. Fill out (independently) a tax return - form 3-NDFL - for one tax period. Please note: if the treatment process lasts for long term(for example, treatment began in November 2013, and it ended in February 2014), then two declarations must be submitted - for 2013 and 2014. respectively.
  3. The next step is to collect the full package of necessary documents, after which you need to visit the tax authority at your place of registration and write an application for income tax refund, indicating the payment details, where the funds will then be transferred to you.
  4. If for some reason you cannot visit the tax office in person, send a package of documents with a valuable letter with an open list of attachments. Estimate the cost of each document at a symbolic 1 ruble. and the cost of sending the entire letter will not be too much. Please note that when sending documents with a valuable letter, you do not need to seal the envelope, because the post office employee is obliged to check the documents’ compliance with the list of contents, after which the envelope will be sealed.

Documentation

So, if you are applying for a tax refund for treatment, you will need the following documents:

  • declaration 3-NDFL for each individual tax period;
  • 2-NDFL certificate from each place of work, if you have several;
  • original and certified photocopy of the passport of a citizen of the Russian Federation;
  • TIN certificate (original and copy);
  • an agreement with a medical institution (indicating a license) for the provision of treatment and rehabilitation services;
  • certificate of payment for medical services provided in a special form approved by Order of the Ministry of Health and the Ministry of Taxes of the Russian Federation No. 289/BG-3-04/256 dated July 25, 2001;
  • prescriptions from the attending physician, written out in form 107-U;
  • checks and receipts confirming payment for medical services;
  • checks for payment and corresponding receipts, sales receipts from pharmacy points confirming the purchase of medications prescribed in Form 107-U.

If you paid for treatment services for spouses, parents or children under the age of majority, then you additionally need to prepare documents confirming the fact and degree of relationship - a marriage certificate, a birth certificate, your own birth certificate.

Please note that all checks, contracts and receipts for the provision of services must be issued not to the person who underwent treatment, but to the one who paid for it, that is, to the taxpayer himself (relevant when paying for the treatment of relatives).

Amount of compensation

Tax refunds for expensive treatments are calculated for the previous calendar year and have some limitations.

  1. The amount of compensation cannot exceed 13% of the total amount spent on treatment, insurance or the purchase of medicines.
  2. The maximum payment amount cannot exceed 15 thousand 600 rubles, which is 13% of 120 thousand rubles. — the maximum amount established by Decree of the Government of the Russian Federation No. 201.
  3. The previous restriction does not apply to cases where the treatment was considered expensive - such services are reimbursed in full.
  4. The amount of income tax subject to refund cannot exceed the actual amount of personal income tax paid in total for the past year.
  5. If the amount of tax that is subject to reimbursement is greater than the total personal income tax paid for the year, then the balance cannot be carried forward to the next year.
  6. All documents are submitted to the tax service in the first quarter of the year following the reporting year.

Features of obtaining a deduction for expensive treatment

The next issue that is worth dwelling on in more detail is the refund of income tax for treatment if it is considered expensive. In this case, a tax deduction can be made if the following conditions are simultaneously met:

  • the taxpayer received a certificate from a medical institution, which clearly states that without purchasing expensive medications (consumables), treatment was impossible;
  • a certificate of payment for medical services provided to the tax service is indicated by code “2”;
  • there is confirmation that the medical institution does not have the above medications (expensive), but their purchase at the expense of the patient or the person paying for the treatment is provided for in the contract;
  • medications and consumables used during the treatment of a patient are included in the List of medications (services), reimbursement for which is provided for by law;
  • the costs of treatment (purchase of drugs and consumables) were paid directly by the taxpayer himself, and the treatment was carried out in a medical institution licensed by the Russian Federation to provide such services.

It is worth remembering that the social tax deduction for personal income tax for expensive treatment has no restrictions. Money spent on this type of service can be returned in full.

Deadlines

Now let's talk about how long a medical tax refund lasts. The deadlines for such compensation are strictly prescribed by law, and, it must be said, this process is quite lengthy.

The total period allocated for this procedure can be 4 months from the date of submission of the application. Of these, three whole months are allocated for conducting a non-travelling (desk) audit, after which a decision will be made to return to you part of the income tax paid in previous year. During this period, you may need to visit the tax office several times to clarify any data or clarification that requires your direct presence.

If the decision turns out to be positive, then the tax service is given another whole month to actually transfer the refundable amounts. Money to your current account.

Remember if tax service exceeded deadlines, established by law(Clause 10, Article 78 of the Tax Code of the Russian Federation), then for each day of delay in returning part of the personal income tax you are entitled to compensation in the amount of the refinancing rate of the Central Bank of Russia.

How to return honestly earned 13% on personal income tax? MoneyMan continues the cycle financial advice on tax deductions relevant for citizens who pay income tax at a rate of 13%.

Last time we figured out how to return the deduction for education and the purchase of real estate. It is possible to return part of the personal income tax for expenses on medicines and treatment, but this issue contains many nuances and difficulties.

Grounds for receiving a deduction for medications and treatment

The family of Leonid Lekarsky, an employee of the Pharma Group company, has had a difficult year. His mother underwent rehabilitation in a sanatorium costing 40,000 rubles, and his 12-year-old son Leopold Leonidovich, due to worsened gastritis, was in a day hospital, which cost 20,000 rubles. In addition, the head of the family himself underwent a serious and expensive operation on the pancreas, and the check for it amounted to 150,000 rubles. The responsible family man took on all the expenses and now hopes to reimburse part of them through the state social deduction for treatment and medicine, since the employer withholds 13% of his salary and transfers it to the budget of the Russian Federation. Let's figure out how much money our hero will be able to return.

What medical expenses can you claim a deduction for?

Expenses for treatment and medicines, for which part of the personal income tax is reimbursed, are regulated by Art. 219 NK ( tax code) Russian Federation. The deduction amount may include:

Medical expenses and medications in favor of the taxpayer himself and third parties: the taxpayer’s parents, his spouse, children and wards under the age of 18;
Costs of insurance premiums for voluntary personal insurance in favor of the taxpayer himself, his parents, spouse, children and wards under 18 years of age.
Expensive treatment.

The deduction for treatment and medications is one of the most controversial in tax practice, which is explained by many nuances that are worth paying attention to.

Only certain expenses are reimbursed
The state reimburses only those medical expenses that are included in 3 lists, approved by Decree of the Government of the Russian Federation of March 19, 2001 No. 201. Thus, the rehabilitation of Lekarsky’s mother belongs to clause 4 of the “List of Medical Services...”, which allows you to include in the deduction amount the costs of services provided within the walls of sanatorium-resort institutions. And the treatment of Leonid’s son corresponds to item 3 of the same list, which takes into account the costs of receiving medical care within a day hospital.

According to paragraph 6 of the “List of Expensive Types of Treatment...”, surgery on the pancreas is also considered an expense, because it is “surgical treatment of complicated forms of digestive diseases.” Thus, all expenses of Leonid Lekarsky will be deductible.

In addition to the names of the list, the type of treatment can be calculated using the code specified in the certificate of payment for the service:
« 1 » – inexpensive;
« 2 " - expensive.

The list of medicines for which compensation can be obtained is regulated by the “List medicines..." For a detailed explanation, you can contact the online reception of the Russian Ministry of Health or send a letter there by mail. The authority must provide a response within 30 days from the date of receipt of the request.

! Need a license
Treatment expenses are recognized if the contract for the provision of medical services was concluded with an organization or individual entrepreneur that has received a license to provide such services within the framework of the legislation of the Russian Federation. That is, the cost of diagnostics will not be taken into account in the deduction amount if it was carried out by an unqualified institution. Therefore, it is recommended to request a license before you go for examination or treatment. The same applies to insurance companies where personal insurance contributions were made.
This rule limits the range of institutions whose treatment costs will be approved: the deduction can be obtained by using the services only Russian organizations and IP.

! Need a recipe
Expenses for medicines are accepted when their purchase is justified by the prescription of the attending physician. The list of medications written on the sticker is not a supporting document. You need a prescription form certified by the seal of a medical institution.

! All at the expense of the taxpayer
Any type of medical expenses must be fully covered by the taxpayer. For example, if the employer does not even fully, but partially sponsor Lekarsky’s expenses, then Leonid will no longer receive a deduction.

Deduction amount

The amount of the deduction depends on what medical expenses the taxpayer incurred.

Expensive treatment
If the taxpayer paid for medical services related to one of the items in the “List of Expensive Types of Treatment...”, he can deduct the amount of all expenses actually incurred. That is, the taxpayer will be reimbursed without restrictions 13% of all funds spent on such treatment.

Let’s take Lekarsky: he spent 150,000 rubles on his operation. The entire amount of expenses is accepted for deduction, which means that the state treasury will reimburse Leonid 19,500 rubles. (RUB 150,000*13%).

Other expenses for medicines, treatment and insurance
If the expenses do not relate to expensive treatment, then compensation for them is calculated based on the 120,000 ruble rule, which states that the amount of all social deductions should not exceed 120,000 rubles. (expenses included in this amount are presented in Article 219). Therefore, the maximum compensation can be 15,600 rubles. (120,000 rubles * 13%), if the taxpayer “accumulates” such expenses for 120,000 rubles. and more.

Lekarsky paid for 2 types similar expenses- this is treatment of the mother in a sanatorium for 40,000 rubles. and a day hospital for my son costing 20,000 rubles. Sum actual expenses Leonid will be 60,000 rubles. (40,000 rubles + 20,000 rubles) and will be accepted for deduction in full, since it does not exceed the limit of 120,000 rubles. As a result, the citizen will return 7,800 rubles. (RUB 60,000*13%) of the personal income tax paid. A total amount reimbursement will be 27,300 rubles. (RUB 19,500+RUB 7,800).

Documents and procedure

Lekarsky is owed a considerable amount of compensation, but before he receives it, he has to collect a package of documents.

To confirm expenses for medical services you will need:
Agreement for the provision of medical services;
Expenditure documents (checks, bank statements, etc.);
Certificate of payment for medical services. Issued upon request, so it must be requested from the medical institution immediately after payment;
A copy of the institution's license.

To confirm the purchase of medications:
Expenditure documents;
Sample recipe.

General package of documents:
Documents confirming expenses (see above);
Documents confirming relationship (birth certificates, marriage certificates). It will be useful if the taxpayer paid for one of the relatives;
Declaration 3-NDFL;
Certificate 2-NDFL (must be requested from all employers).

At the end of the tax period, Leonid must submit the collected papers in person or by mail to the tax office and write 2 applications on the spot: for the provision of a deduction and for the return of the overpaid amount. personal income tax amounts. After this, they will organize a check of all the documents, and if a positive verdict is given on the return of part of the income tax, the money will come to Lekarsky’s account within a month from the date of announcement of the decision.

From January 1, 2016, you can receive a deduction through your employer without waiting until the end of the year. To do this, immediately after receiving all the necessary documents, Leonid will provide all the papers (except for the 3-NDFL declaration and the 2-NDFL certificate) to the tax office. And then, having received a notification with a positive decision on the award of a deduction, Lekarsky will go to the accounting department at work, where he will leave the application and the received notification to the employer. In the same month, personal income tax will no longer be withheld from his salary until the deduction amount is exhausted.

If you worked and paid income tax of 13%, while also paying The list of medical services for which a tax deduction can be issued includes:

  • diagnostic and treatment services for emergency medical care;
  • services for diagnosis, prevention, treatment and medical rehabilitation in the provision of outpatient medical care (including in day hospitals and by general (family) practitioners), including medical examination;
  • services for diagnosis, prevention, treatment and medical rehabilitation in the provision of inpatient medical care (including in day hospitals), including medical examination;
  • services for diagnosis, prevention, treatment and medical rehabilitation in the provision of medical care in sanatorium and resort institutions;
  • health education services.
">medical services, Medicines must be on a special list approved by the government and must be purchased with a doctor's prescription.">medicines or An agreement must be concluded with the insurance organization providing for its payment exclusively for medical services.">insurance premiums within the framework of voluntary health insurance(VHI), you can return part of the personal income tax paid.

You can apply for a deduction if you spent funds:

To myself;

To parents;

For children (wards) under the age of 18;

For your spouse.

In this case, payment documents must in any case be issued in your name.

To receive a deduction for medical expenses, the standard statute of limitations applies - you can apply for it within three years from the moment you incurred the expenses.

You can apply for a deduction for expenses for medical services only if the medical organization you contacted is located in Russia and has the appropriate license.

2. What is the amount of tax deduction for medical expenses?

In most cases, the tax deduction for medical expenses is 120,000 rubles. That is, 13% of this amount will be returned to you. In this case, the deduction for medical expenses is summed up with other social tax deductions, and 120,000 rubles will be the maximum amount for all social tax deductions that you can claim for the year (except for the deduction for expenses on charity and education of children).

The exception is the tax deduction for expenses on The list of expensive types of treatment, the amount of actual expenses incurred for which are taken into account when determining the amount of social tax deduction, includes:

  • surgical treatment of congenital anomalies (malformations);
  • surgical treatment of severe forms of circulatory system diseases, including operations using artificial blood circulation machines, laser technologies and coronary angiography;
  • surgical treatment of severe forms of respiratory diseases;
  • surgical treatment of severe forms of diseases and combined pathologies of the eye and its appendages, including the use of endolaser technologies;
  • surgical treatment of severe forms of nervous system diseases, including microneurosurgical and endovasal interventions;
  • surgical treatment of complicated forms of digestive diseases;
  • endoprosthetics and reconstructive operations on joints;
  • transplantation of organs (complex of organs), tissues and bone marrow;
  • replantation, implantation of prostheses, metal structures, pacemakers and electrodes;
  • reconstructive, plastic and reconstructive plastic surgeries;
  • therapeutic treatment of chromosomal disorders and hereditary diseases;
  • therapeutic treatment of malignant neoplasms of the thyroid gland and other endocrine glands, including the use of proton therapy;
  • therapeutic treatment of acute inflammatory polyneuropathies and complications of myasthenia gravis;
  • therapeutic treatment of systemic connective tissue lesions;
  • therapeutic treatment of severe forms of circulatory, respiratory and digestive diseases in children;
  • combined treatment of pancreatic diseases;
  • combined treatment of malignant neoplasms;
  • combined treatment of hereditary bleeding disorders and aplastic anemia;
  • combined treatment of osteomyelitis;
  • combined treatment of conditions associated with complicated pregnancy, childbirth and the postpartum period;
  • combined treatment of complicated forms of diabetes mellitus;
  • combined treatment of hereditary diseases;
  • combined treatment of severe forms of diseases and combined pathologies of the eye and its adnexal apparatus;
  • complex treatment of burns with a body surface area of ​​30 percent or more;
  • types of treatment associated with the use of hemo- and peritoneal dialysis;
  • nursing premature babies weighing up to 1.5 kilograms;
  • infertility treatment using in vitro fertilization, cultivation and intrauterine embryo insertion.
">expensive treatment. For expensive types of treatment, social deductions are provided in the amount of actual expenses incurred (you will get back 13% of the amount you spent) and are not combined with other social tax deductions.

3. What documents are needed to apply for a deduction?

  • a certificate of the amounts of accrued and withheld taxes for the year in which you paid for medical services, in form 2-NDFL (requested from the employer).

If you paid for medical services:

  • a copy of the contract for the provision of medical services, if the contract was concluded;
  • a copy of the license of a medical organization or individual entrepreneur, if its details are not included in the contract;
  • original certificate of payment for medical services.

If you paid for medications:

  • original prescription form with the stamp “For the tax authorities of the Russian Federation, Taxpayer INN”;
  • a copy of a document confirming the degree of relationship, such as a birth certificate (if medical services or medications were paid for by the taxpayer for parents or children);
  • copies of documents confirming payment for medicines (for example, receipts).

If you paid for health insurance:

  • a copy of the voluntary personal insurance agreement ( insurance policy), providing for payment exclusively for medical services;
  • copies of payment documents confirming payment of insurance premiums (cash receipts, receipts for income cash orders, bank statements etc);
  • copies of documents confirming the relationship (kinship) of the persons for whom you pay insurance premiums (for example, copies of a marriage certificate, birth certificate, document confirming guardianship or trusteeship, depending on whose insurance is paid);
  • copies of documents confirming the age of the children, if the corresponding insurance premiums have been paid for the children (for example, birth certificates).

4. How to get a tax deduction through your employer?

You can apply for a deduction through your employer (as opposed to the tax office) until the end of the tax period (calendar year) in which you incurred expenses. However, in order to do this, you must first confirm your right to a deduction with the Federal Tax Service by submitting the above documents and an application to confirm the taxpayer’s right to receive social tax deductions to the tax office at your place of residence.

You can submit documents:

  • online, using the “Taxpayer Personal Account” service on the Federal Tax Service website.

Within 30 days, the tax office must confirm your eligibility for the deduction. You will then need to provide the employer with:

  • notification of confirmation of the right to deduction;
  • a free-form application for a tax deduction.

The employer must provide you with a deduction starting from the month in which you contact him.

If the employer withholds personal income tax without taking into account the tax deduction, he will have to return to you the amount of excess tax withheld. To do this, you will need to submit an application to the accounting department for the return of excessively withheld personal income tax, indicating in it the bank account for transferring the overpayment. The employer must transfer the excess withheld amount to you within three months from the date of receipt of your application.

The completed declaration, the documents necessary to receive the deduction, as well as an application for the return of overpaid personal income tax must be submitted to the tax office at the place of residence. It can be done:

  • online using the “Taxpayer Personal Account” service on the Federal Tax Service website.

Within three months from the date you submit your declaration and supporting documents, the Federal Tax Service will conduct a desk audit and send you a message about the decision taken. If accepted positive decision, the amount of overpaid tax must be returned to you upon completion of the desk audit (if you submitted an application for a deduction along with your declaration) or within 30 days after submitting the application.

We often hear that taxes collected by the state go to improve our lives, that is, they are returned in the form free services(medicine, education), receiving pensions, subsidies, compensation, etc. At the same time, each of us can really improve our lives by receiving income tax withheld from our income individuals(NDFL).

Every person who receives income on the territory of the Russian Federation is a personal income tax payer.

For individuals who are tax residents of the Russian Federation, personal income tax is also withheld from income received outside the Russian Federation.

You can reduce your taxable income by taking advantage of a tax deduction, which is the portion of income received that is not subject to tax. There are few such deductions and they are divided into four groups: standard, property, professional and social deductions.

Standard deductions are provided at the place of work upon application by the person. These include:

a) deductions provided to the person himself; the amount of the deduction depends on the categories into which taxpayers are divided (the list of categories is given in Article 218 of the Tax Code of the Russian Federation);

b) deductions provided to parents, guardians, trustees, adoptive parents, spouses of an adoptive parent for each child.

If for some reason a person was unable to take advantage of these deductions at his place of work, he can do so through the tax office at the end of the year.

There are two types of property deductions:

1) provided to a person upon the sale of property (housing, dachas, land plots and other property), and in this situation the tax on hand is not returned, but the use of this deduction allows you to reduce or not pay tax at all on income received from the sale of property;

2) provided to a person during the construction or acquisition of a residential building, apartment, room or share(s) in them on the territory of the Russian Federation.

Professional deductions are provided:

individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, and other persons engaged in private practice;

persons receiving income from the performance of work (provision of services) under civil law contracts: work contract, agency agreement, commission agreement, lease agreement, etc. (a full list of such agreements is given in the Civil Code of the Russian Federation);

Social deductions are provided for:

  • transferring money for charitable purposes;
  • paying for education for yourself or for your children (or wards);
  • payment for treatment and medications for yourself, your spouse, your parents and (or) your children (from January 1, 2013 and (or) wards) under the age of 18;
  • payment pension contributions under a non-state agreement(s) pension provision, a prisoner (prisoner) person with a non-state pension fund in their favor and (or) in favor of their spouse (including in favor of a widow, widower), parents (including adoptive parents), disabled children (including adopted children under guardianship (trusteeship), and (or) in the amount paid by the taxpayer in tax period insurance premiums under the voluntary agreement(s) pension insurance, concluded (concluded) with an insurance organization in its favor and (or) in favor of a spouse (including a widow, widower), parents (including adoptive parents), disabled children (including adopted children under guardianship (trusteeship) ;
  • payment of additional insurance premiums for savings part labor pension in accordance with the Federal Law “On additional insurance contributions for the funded part of the labor pension and state support formation of pension savings."
Let us consider in detail the return of personal income tax when using social deduction for medical services.

The Federal Tax Service, in a letter dated November 22, 2012 No. ED-4-3/19630@, proposed the following scheme for obtaining this deduction:

Social tax deduction for treatment and (or) purchase of medicines

provided to the person who paid:

medical preparations included in the list of medicines medical services included in the list of medical services and (or) in the list of expensive types of treatment consumables (prostheses, etc.) for expensive types of treatment

Prescribed by a doctor:

- directly to this person

- his wife (husband)

- to his parents

- his children under 18 years of age

A “medical” social deduction can be provided to a person who during the year paid for:

for whom: yourself, spouse, parents, children (including adopted children) under the age of 18 (from January 1, 2013 and wards under the age of 18);

What: the cost of medicines (in accordance with the list of medicines approved by the Government of the Russian Federation) prescribed by the attending physician, purchased by the taxpayer at his own expense; treatment services provided to them by medical organizations that have appropriate licenses to carry out medical activities, issued in accordance with the legislation of the Russian Federation (from January 1, 2013, the Tax Code of the Russian Federation was supplemented in this part by individual entrepreneurs carrying out medical activities, although it should be noted that Previously, the right to a deduction in a situation where medical services were provided by an entrepreneur on the basis of a license was confirmed and Supreme Court RF in Determination dated 03.29.05 No. 8-B05-2, and the Federal Tax Service of Russia in letter dated 06.13.06 No. 04-2-03/124@);

insurance premiums under voluntary insurance contracts concluded by him with insurance organizations that have licenses to conduct the relevant type of activity, providing for payment by such insurance organizations exclusively for treatment services;

How many: the amount of the deduction depends on the amount of income received by the person during the year; type of expense.

When using "medical" personal income tax deduction, withheld during the year from income, is subject to return. Personal income tax rate from income to which a deduction can be applied is 13%. So, if an employee received an income of 100,000 rubles during the year, then personal income tax in the amount of 13,000 rubles must be withheld from him. (RUB 100,000 x 13%). If a citizen confirms his right to apply a deduction from the amount of 40,000 rubles, then he should return 5,200 rubles. (RUB 40,000 x 13%). If the amount of the deduction is greater than the income received during the year, then the employee will only be able to return the personal income tax that was withheld from him during the year. Do you agree that it is impossible to return what was not paid? For example, if the same employee submitted documents for a deduction from the amount of 150,000 rubles, then the personal income tax will be returned in the amount of 13,000 rubles.

The maximum amount of social deduction can be presented in the form of a table.

Type of expenses

All of the following types of social deductions, except:

expenses for charity

expensive treatment

expenses for children's education In total, no more than 120,000 rubles. and no more than the amount of income received per year

Expensive treatment

In the amount of actual expenses incurred, but not more than the amount of income received for the year

Medicines

The deduction can be obtained only for medicines listed in a special List of Medicines approved by Decree of the Government of the Russian Federation dated March 19, 2001 No. 201.

Medicines must be paid for by the citizen himself (including partial payment for subsidized prescriptions), and not by the organization in which he works, or a charitable foundation, etc.

Note! These medications must be prescribed by your doctor. Knowing the love of our citizens for self-medication, legislators emphasized this.

When a doctor prescribes a medicine, it is necessary to fill out, in addition to the regular prescription, an additional prescription on prescription form Form No. 107/u (form approved by Order of the Ministry of Health and Social Development of Russia dated February 12, 2007 No. 110) for submission to the tax authorities of the Russian Federation (hereinafter referred to as the Prescription for the tax authorities) . If the medicine is dispensed in pharmacies without a prescription, then in this case a Prescription for the tax authorities is also required.

Most likely, the attending physician does not have such forms at his disposal. Usually they are prescribed by the head physician of the medical institution, to whom they should be brought medical card with records of prescribed treatment.

If, after reading these lines, you realized that you did not write out such a prescription, do not be upset. You have the right, within three years after the end of the calendar year in which the drugs were purchased, to apply for the specified prescription. The most important thing is that you keep your receipts.

The rules for registration and issuance of Prescriptions for tax authorities are established by Appendix No. 3 “The procedure for prescribing medicines prescribed by the attending physician to the taxpayer and purchased by him at his own expense, the amount of the cost of which is taken into account when determining the amount of social tax deduction” to the order of the Ministry of Health of Russia and the Ministry of Taxes of Russia dated July 25 .01 No. 289/BG-3-04/256.

The prescription for the tax authorities is written out in two copies, one of which is presented to the pharmacy to obtain medicines, the second is presented to the tax authority of the Russian Federation when filing a tax return at the taxpayer’s place of residence. If a citizen comes for this Prescription after purchasing the medicine, then one copy is enough.

On a copy of the prescription intended for submission to the tax authorities of the Russian Federation, the attending physician affixes the stamp “For the tax authorities of the Russian Federation, Taxpayer INN” in the center of the prescription form; the prescription is certified by the signature and personal seal of the doctor, the seal of the healthcare institution. If the taxpayer does not have such a Recipe, then you will be able to receive a social deduction (letter of the Federal Tax Service of Russia dated August 31, 2012 No. ED-4-3/14530@).

Sometimes the name of a medicine indicated in the Prescription does not correspond to the name of the same medicine in the List. The fact is that the List of Medicines is compiled according to international nonproprietary names containing the chemical formula of the medicine, which corresponds international practice. However, the trade names of the same medicinal product included in the List, patented by manufacturers, are different. For example, the international nonproprietary name of a drug is acetylsalicylic acid, and the most common trade names patented by companies are aspirin, aspirin-s, aspirin-upsa, etc.

The Ministry of Taxes and Taxes of Russia, in a letter dated July 12, 2002, No. BK-6-04/989@, explained that “when providing a social tax deduction, the amounts of expenses actually incurred by taxpayers related to the acquisition of any of the registered trade names of medicines that are included in List of medicines approved by Resolution No. 201.”

The Government of the Russian Federation, by Resolution No. 201, also approved:

a list of medical services in medical institutions of the Russian Federation provided to the taxpayer, his spouse, his parents and (or) his children under the age of 18, the amount of payment for which at the expense of the taxpayer’s own funds is taken into account when determining the amount of social tax deduction;

a list of expensive types of treatment in medical institutions of the Russian Federation, the amounts of expenses actually incurred by the taxpayer are taken into account when determining the amount of social tax deduction.

The question of which of the above lists the provided medical services belong to is decided by the medical institution. If in doubt, you should contact the Ministry of Health of Russia (letter of the Ministry of Finance of Russia dated November 14, 2012 No. 03-04-05/7-1278).

Please note that in order to receive a deduction, treatment, as well as medicines, must be paid for by the citizen himself, and not by the organization in which he works. In case of partial payment, a deduction is provided only for the part that was paid by the citizen himself.

To confirm expenses for treatment in a medical organization, you should obtain:

documents for payment for treatment (cash receipts, forms strict reporting, payment slips bank cards and so on.);

treatment agreement with annexes and additional agreements to it. This document is not mandatory, since not all medical organizations sign it. However, if there is such an agreement, then it will also be useful when receiving a deduction;

Certificate of payment for medical services for submission to the tax authorities of the Russian Federation (hereinafter referred to as the Certificate), the form of which was approved by the joint order of the Ministry of Health of Russia No. 289 and the Ministry of Taxes of Russia No. BG-3-04/256 dated July 25, 2001 “On the implementation of the resolution of the Government of the Russian Federation” Federation dated March 19, 2001 No. 201 “On approval of lists of medical services and expensive types of treatment in medical institutions of the Russian Federation, medicines, the amounts of payment for which at the taxpayer’s own expense are taken into account when determining the amount of social tax deduction.” The same order approved the Instructions for recording, storing and filling out a certificate of payment for medical services for submission to the tax authorities of the Russian Federation.

Unlike a contract, the presence of a Certificate is mandatory. It is issued at the request of the patient (or the patient’s relative who paid for medical services) after payment for medical services on the basis of relevant documents.

Once you receive the Certificate, check it carefully! IN in the upper left corner of the Help there is the following information about medical organization, which can be written down or stamped: full name and institution address;TINinstitutions; license, license issue date, term actions, by whom it was issued.

I hope that you will not have the same situation as the author of this article. Tax inspector, who checked the documents for receiving a medical social deduction, demanded a copy of the license of the medical organization, despite the fact that its details were indicated in the Certificate. And here I was helped by the letter of the Federal Tax Service of Russia dated August 31, 2006 No. SAE-6-04/876@ “On certain issues of providing social tax deductions”, according to which, in accordance with the provisions of paragraphs. 3 p. 1 art. 219 of the Tax Code of the Russian Federation requires that the medical organization or individual entrepreneur who provided treatment services have appropriate licenses issued in the prescribed manner. However, this does not mean that in order to receive a social tax deduction, taxpayers must submit to the tax authority, along with other necessary documents copies of such licenses. The said letter noted that in cases where a reference to the license details is contained in the treatment agreement itself, concluded by the taxpayer with a medical organization or individual entrepreneur, or in a certificate issued to the taxpayer by a medical organization or individual entrepreneur about the treatment services provided, the tax authorities are not recommended require the taxpayer to provide copies of the relevant licenses. If the tax authority has grounds to check whether a medical organization has a license, it is necessary to send a request to this medical institution or to the appropriate licensing authority.

The last name, first name and patronymic of the payer and patient are indicated in full in the Certificate. If the patient pays for medical services for himself, and therefore will receive a deduction himself, then a dash is placed instead of the patient’s data.

According to the payer, his tax identification number and information about family relationships with the patient are indicated if medical services are paid for a relative. Thus, sometimes the requirement of some medical organizations to present a tax authority certificate of TIN assignment in order to receive a Certificate is illegal.

Based cash receipt (receipt order or other document confirming the payment of funds) indicates the cost of the paid medical service in rubles in words with a capital letter.

Attention! In order to classify a medical service as routine or expensive treatment, the service code must be entered correctly on the certificate: code 1 means routine treatment, code 2 means expensive treatment.

The Certificate indicates the date of payment for the medical service, which does not necessarily coincide with the date of issue of the certificate. You can apply for a Certificate within 3 years after payment for medical services.

The Certificate indicates the full last name, first name, patronymic, position held, and telephone number of the person who issued the certificate.

The official seal of the healthcare institution is placed in the lower left corner of the Certificate.

The spine of the Certificate with the signature of the recipient of the Certificate remains in the medical organization.

It should be noted that the deduction can be obtained for medical services received not only in medical organizations, but also in sanatorium-resort institutions (clause 4 of the List of medical services approved by Resolution No. 201).

The Certificate does not indicate the entire cost of the voucher, since it includes the cost of not only treatment, but also accommodation, food, etc. The Certificate issued by the sanatorium will indicate that part of the cost of the voucher that corresponds to the volume of medical services included in the voucher in sanatorium and resort institutions, as well as the amount of payment for medical care, not included in the cost of the voucher, but additionally paid by the taxpayer.

You can apply for a Certificate within 3 years after the end of the year in which the services of the sanatorium institution were paid for.

Upon application of the taxpayer (written request), the Certificate can be sent to him by registered mail with notification of delivery. Payment of postage costs in cases of sending the Certificate by registered mail is made by the recipient at his own expense.

Certificates are issued by both sanatorium-resort institutions and medical organizations free of charge.

Often, when receiving expensive treatment, the cost of the necessary expensive medical consumables is separately allocated. These include, for example, endoprostheses, artificial valves, lenses, etc. If the medical organization does not have these, the relevant agreement provides for their purchase, then their cost is also included in the Certificate indicating the code of expensive treatment - 2 (letters of the Federal Tax Service of Russia dated August 31 .06 No. SAE-6-04/876@, dated 05.18.11 No. AS-4-3/7958@, Federal Tax Service of Russia for Moscow dated 10.19.10 No. 20-14/4/109572 , dated September 8, 2008, No. 28-10/085806@). It does not matter under what conditions (paid or free) the medical organization provided the patient with medical services using the specified medical consumables. For example, cataract surgery is usually done free of charge, but the patient pays for the artificial lens.

Payment by the taxpayer of insurance premiums during the tax period under voluntary insurance contracts, which are concluded by the payer for himself or his relatives with insurance organizations and have licenses to conduct the relevant type of activity, provides for payment by such insurance organizations exclusively for treatment services.

In this case, a deduction for the payment of insurance premiums is provided to the taxpayer if treatment is carried out in medical organizations that have appropriate licenses to carry out medical activities, issued in accordance with the legislation of the Russian Federation, individual entrepreneurs carrying out medical activities on the basis of a license for this activity, issued in accordance with the legislation of the Russian Federation. In this case, it is necessary to submit documents confirming payment of insurance premiums.

Let's return to the question of the amount of medical social deduction.

Let us remind you that in order to receive medical deduction expenses for expensive treatment are recognized in full, but not more than the amount of income received in a calendar year.

For other medical expenses, stricter limits apply. Based on the results of the calendar year, the taxpayer has the right to receive a social deduction in the amount of no more than 120,000 rubles. and no more than the income received in a calendar year in aggregate for the following types of expenses:

  • own training;
  • medical treatment (your own and (or) relatives), purchase of medicines and health insurance;
  • expenses under the agreement (agreements) of non-state pension provision, under the agreement (agreements) of voluntary pension insurance and the payment of additional insurance contributions for the funded part of the labor pension.
You will have to choose which expenses to take into account to receive a deduction yourself. Of course, if the total amount of the listed expenses does not exceed the specified values, then all of them can be accepted.

To receive a social tax deduction for treatment and (or) purchase of medicines, the following documents must be submitted to the tax authority at your place of residence:

1) tax return according to form 3-NDFL;

2) a treatment agreement with annexes and additional agreements to it (if concluded) - a copy;

3) a certificate of payment for medical services for submission to the tax authorities of the Russian Federation - original;

4) prescription form with the stamp “For the tax authorities of the Russian Federation, Taxpayer INN” - original;

5) documents confirming payment for medicines (for example, a cash register receipt) - a copy;

6) a document confirming the degree of relationship (for example, a birth certificate) - a copy;

7) a document confirming the marriage (for example, a marriage certificate) - a copy;

8) application for personal income tax refund;

9) certificate from place of work in form 2-NDFL (if there are several places of work, then certificates are submitted from all places) - original.

When checking a declaration, the tax inspector has the right to demand the originals of those documents that are presented in copies.

The tax return in form 3-NDFL was approved by order of the Federal Tax Service of Russia dated November 10, 2011 No. ММВ-7-3/760@.

At personal income tax return Due to the receipt of a social deduction, the deadline for filing a declaration is not strictly established. However, there is still a time limit. You can declare your desire to return the tax, and therefore submit a declaration, within three years after the end of the year in which the relevant expenses were incurred.

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