tax deduction for treatment

According to sub. 3 p. 1 art. 219 of the Tax Code of the Russian Federation, a citizen has the right to receive a tax refund for treatment, in the amount paid for the tax period (year) for:

• own treatment, treatment of spouse, parents, children under the age of 18;
• insurance premiums to insurance organizations under contracts of voluntary personal insurance of a citizen, contracts of insurance of a spouse, parents and (or) their children under the age of 18;
• medicines purchased by a citizen for treatment at their own expense (in accordance with approved by the Government of the Russian Federation).

This deduction is called social allowance for medical treatment . The amount of the treatment allowance has a certain limitation - no more than 120 thousand rubles. in the tax period. In order to receive a tax refund for treatment, you must familiarize yourself with the list of types of treatment that “fall” into the deduction. This list was approved by the Government of the Russian Federation. If a citizen has spent money on treatment, the type of which is not included in the specified list, then he, accordingly, will not be able to return the tax for treatment.

List of types of treatment for social tax deduction:

1. Diagnostic and treatment services in the provision of emergency medical care to the population.
2. Services for diagnostics, 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 diagnostics, prevention, treatment and medical rehabilitation in the provision of inpatient medical care to the population (including day hospitals), including medical examination.
4. Services for diagnostics, prevention, treatment and medical rehabilitation in the provision of medical care to the population in sanatorium-and-spa institutions.
5. Public health education services.

Features of obtaining a deduction for expensive treatment

There is another type of deduction - social deduction for expensive treatment. In this case, the amount of the tax deduction is taken in the amount of actually incurred expenses. There are no restrictions on the amount of expensive treatment. To determine whether a particular medical service is “expensive”, you can:

• According to the code of services provided by the medical institution, indicated in the "Certificate of payment for medical services for submission to the tax authorities":

1. code "1" - treatment is not expensive;
2. code "2" - expensive treatment. Such a certificate is issued by the medical institution in which the treatment was carried out (acquisition of medicines).

• In addition, there is a certain list of types of medical services approved by the Government of the Russian Federation, which are of the “expensive” type.

For a citizen to be able to reimbursement for expensive medical treatment(namely, for the cost of paying for expensive medicines), some conditions must be met:

1. Medicines must have been acquired during an expensive treatment.
2. The medical institution does not have the indicated medicines and their purchase is provided for by the contract for treatment at the expense of the patient himself.
3. The citizen received a certificate from the attending physician, which indicated that the medicines were necessary for expensive treatment.
4. A citizen received at a medical institution a "Certificate of payment for medical services for submission to the tax authorities" with code 2.

How to claim a tax deduction for medical treatment

How to get a tax deduction for medical treatment? In order to receive a refund of income tax, a citizen must comply with certain procedure for obtaining a deduction for treatment and take the following steps:

Fill out the declaration 3-NDFL. The tax return is completed for one specific year. In one declaration, it is impossible to combine data on expenses for several years at once. Example, a citizen paid for an operation in December 2015 and made a partial payment in January 2016, how can he file a declaration if the payment was made for one operation?

Answer: even if the expenses were incurred for one type of treatment, the citizen in our example was paid both in 2015 and 2016. Therefore, in order to receive a deduction for treatment, you must first fill out a declaration for 2015, which must include the amount paid in December 2015, and only then - for 2016.

It is mandatory to take a 2-personal income tax certificate at work. If a citizen (let's return to the conditions of our example) fills out two tax returns, then he will need two certificates.

When paying for treatment for a child (other relative), a citizen must prepare copies of documents confirming the degree of kinship. These can be copies of the birth certificate of the child (if the treatment was made for the child), a copy of the marriage certificate (if the payment was made for the treatment of the spouse or spouse), a copy of the birth certificate of the citizen himself (if he paid for his parents).

When paying for a service for spa treatment, a citizen must collect additional documents.

Reimbursement for spa treatment confirmed:

1. The spine of a sanatorium-resort voucher, if the taxpayer underwent rehabilitation in a sanatorium-resort institution.
2. Payment documents confirming the actual costs of treatment (checks of cash registers, cash receipts, payment orders, etc.).

Step #5

In conclusion, it is necessary to prepare a set of documents confirming the right to receive reimbursement for treatment:

• a copy of the agreement with the medical institution,
• original certificate of payment for medical services,
• copies of payment documents.

Step #6

When all the documents are collected, it is mandatory to write an application for a tax refund, which indicates bank details. We would like to remind you that income tax refunds for social tax deductions in cash are not made.

Now you can take all the prepared documents to the tax office (at the place of residence, this is important). If suddenly, for some reason, a citizen cannot “get” to his tax authority, a package of documents for deduction can be sent by mail in a valuable letter with a description of the attachment.

Example

In 2015, a citizen paid for the operation in the amount of 86 thousand rubles, so he will be able to return the tax (that is, use the right to a social tax deduction for treatment) for 2015. Suppose that the total amount of income for the year (taking into account the fact that the citizen was ill for a long time) amounted to 64 thousand rubles, from which personal income tax was withheld from him at work in the amount of 13% of 64 thousand rubles. = 8 320 rubles.

So let's consider procedure for calculating the tax deduction for treatment. How much can a citizen return personal income tax?

The total amount of withheld income tax amounted to 8,320 rubles, while the deduction for treatment a citizen has the right to return the tax in the amount of 13% of 86 thousand rubles. = 11,180 rubles. Since the amount of tax actually paid to the budget is less than “planned” (8,320< 11 180), значит, к возврату полагается именно сумма в размере 8 320 руб. Напомним, что государство не будет возвращать налог в сумме большей, чем гражданин уплатил в бюджет. Допустим, что за 2015 год гражданин получил доход в большей сумме, чем размер социального вычета на лечение (уплатил НДФЛ в сумме больше, чем “планируется” по вычету к возврату”), значит, ему вернут подоходный налог в сумме 11 180 руб. Эту сумму возврата налога на лечение гражданин получит в 2016 году.

The deadline for the return of personal income tax for treatment

The deadline for the return of personal income tax for treatment(the period for receiving a social tax deduction) is four months. After the citizen has handed over all the prepared documents to the tax office, the inspector begins to check the submitted documents. This is called a desk audit. The duration of such an audit is three months. After the end of the inspection, the inspection within one month is obliged to return the tax to the details that the taxpayer indicated in the application for the return of personal income tax.

Let's give an example: a citizen submitted documents to the tax office (this is a 3-NDFL declaration, an application for the return of personal income tax, and documents confirming the right to deduct) on February 12, 2015. Since the income tax refund period for treatment is four months, a citizen should expect funds in June 2016. Income tax refund for medical services is your right and use it!

Where can I fill out a 3-personal income tax declaration?

Reimbursement of treatment tax you can by filling out a 3-personal income tax return in. At each step of filling out, free tips from our tax experts will be available to you. For ease of filling, we recommend using. The sample shows a case of income tax refund on medical expenses. If you have any questions while filling out the declaration, we offer a free service and tax consultants will give you an answer within 30 minutes.