Few people know that when receiving paid medical services, you can return part of the money spent back to your pocket. Russian legislation allows you to return 13% of the amount of taxes paid if you have been treated for a fee, bought an apartment, studied on your own or taught your children for money, bought shares, make voluntary pension contributions. Let us dwell in more detail on the social tax deduction for paid medical services.
What is a tax deduction?
The tax code says, in particular, article 219 of the Tax Code of the Russian Federation, that every citizen of the Russian Federation can apply for and receive a social deduction if he paid for medical services or expensive medicines. In other words, reimburse yourself for part of the money spent on treatment. If the treatment of close relatives, for example, children or parents, was paid for, then the deduction is also subject to a refund from the tax service.
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A tax deduction is a part of official income that is not subject to income tax. If an employee has an official income and regularly pays income tax, then he can return part of the money in the amount of 13% of the cost of paid treatment.
Treatment reimbursement options
To claim your health care tax refund, you must meet the following criteria:
- The main condition is that these services were provided only by Russian medical institutions.
- You can get a refund for your own treatment, and for the treatment of your spouse, parents or children.
- The services were provided by institutions that have a state license to carry out medical activities.
- Paid medical services are included in the list of services for which, according to the law, a social tax deduction can be provided.
- Purchased medicines for personal use or for their close relatives at their own expense. Medications must be prescribed by a doctor.
- Purchased drugs are on the list of medicines that give the right to receive a social deduction.
The amount of the tax deduction for treatment
Now let's talk about the amount of the deduction for medical services. It is calculated for the previous year and has the following characteristics:
- you can return no more than 13% of the official income, i.e. you will not be able to get more;
- there is a limit on the maximum amount of the deduction. It is equal to 120,000 rubles. This means that for the treatment it will be possible to receive a maximum of 15,600 rubles. (120000 X 13%=15600)
- there is a list of expensive types of medical services approved by law, for which the maximum threshold is 120,000 rubles. does not apply. For these types of treatment, you can get a tax deduction on their full cost. For example, an operation to remove a malignant tumor.
Let us give an example of such a situation for clarity. In the previous year, Petrenko A.S. underwent an operation to remove a malignant tumor at a cost of 400,000 rubles. He also underwent a course of treatment at a dentist costing 150,000 rubles. In the same year, he earned 600,000 rubles. and paid income tax in the amount of 78,000 rubles.
Dental services do not belong to expensive types of medical services, so the tax deduction will be the maximum amount - 120,000 rubles. And the operation to remove the tumor is an expensive type of treatment and has no restrictions. So, the deduction will be 600,000 rubles. The total is: (120000*13%)+(400000*13%)=67600. This amount is less than the amount of tax paid, therefore, Petrenko A.S. will receive it in full.
The procedure for issuing a deduction for treatment
- To date, you can use two ways to receive a tax deduction for medical services:
- Through the employer. When choosing this method, the deduction is not refundable, and the employer simply does not withhold income tax from the salary.
- Through the tax office. With this method, the funds will be returned immediately for the year or the last 3 years.
What does the withdrawal process look like?
Let's try to figure it out. Necessary:
- collect the necessary package of documents. This step will be described in more detail in the next section;
fill out the 3-NDFL declaration using the software installed from the official website of the tax service. Every year a new version is released, for example, in 2016 - Decl2015;
fill out an application for a tax refund; - submit all documents to the tax office. You can bring it in person, send it by registered mail, through your personal account on the website of the tax service.
The tax service has 3 months to check the entire package of documents. After the verification, a notification will be sent by mail about its consideration and the adoption of a positive or negative decision. If a positive response to the transfer of the tax deduction is accepted, another 1 month is given. During the audit, additional questions may arise from the tax inspector, so be sure to indicate the contact phone number.
To access your personal account on the site, you again need to go to the tax office to get a username and password. But you will do it once - and for life! There will be no more running around. When choosing to send documents by mail, be sure to attach a notification of receipt of the letter. So it will be more reliable!
The package of documents required to receive a tax deduction
To return the tax deduction, you will need to collect a solid package of documents. Below is the main list:
- passport or other identification document, you will need a copy of the page with a photo and registration;
- declaration form 3-NDFL, printed out from the Decl-2015 program;
- application for a refund with the obligatory indication of the account for transfer;
- certificate of income 2-NDFL, issued in the accounting department;
- a document confirming payment for medical services. You can get it at the medical institution that provided the services;
- medical institution license;
- an agreement concluded with a medical institution for the provision of services.
Certificate of income, application for refund, certificate of payment for medical services, declaration, submitted in the original, other documents - photocopies. To return the money for the treatment of children, you will need a birth certificate for each. If a deduction for the treatment of parents will be issued, then the applicant's birth certificate must be submitted. If for the wife (husband) - a marriage certificate.
It is not necessary to attach various checks and other payments to the documents submitted for the tax office. For tax authorities, a document confirming the provision of medical services will be sufficient. The amount will be posted there.
When and for what periods can I get a tax deduction
13% of the tax deduction can be returned for the previous year only in the next.
For example, if treatment services were received in 2015, then they will be able to receive their hard-earned money for them only in 2016. You can apply for a deduction once and only for the last 3 years.
For example, services were provided in 2014, but they can be received in 2015, 2016 and 2017, but in 2018 it will be too late. There will be a denial.
List of types of treatment and medical services that give the right to a refund of 13%
Unfortunately, the deduction cannot be granted for all types of medical services. There is a specific list according to which citizens can apply for a refund. Brief excerpts from it:
- The deduction is granted for the diagnosis or treatment provided by emergency medical care.
- You can return the money for diagnostic, therapeutic services of outpatient polyclinic medical care.
- Services for treatment, diagnostics provided in a day hospital by general practitioners are also subject to return.
- Services for various medical examinations.
- You can issue a refund for services provided during treatment, rehabilitation in sanatoriums, boarding houses and other health centers.
- It will be possible to return the money for the services provided for the health education of people.
List of expensive treatments for which there is no maximum threshold for tax deduction:
- operations to remove birth defects and anomalies;
- surgical intervention for the treatment of diseases of the respiratory system, cardiovascular system, organs of vision, nervous system, digestive system;
- operations for prosthetics or restoration of articular joints;
- transplant operations;
- operations to install pacemakers, electrodes and metal structures;
- removal of malignant tumors;
- treatment of burn wounds with a total area of at least 30% of the entire body surface;
- medical care for children with extremely low body weight;
- undergoing a course of therapy for infertility through IVF (in vitro fertilization).
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