One of the most frequently claimed social deductions is the return of income tax for medical services. Its essence is to reimburse part of the funds spent on medical services and medicines.
However, not all medical procedures and medicines can be refunded. To do this, a number of conditions and requirements must be met.
Let's consider what types of treatment can be reimbursed, whether it is possible to get a deduction for relatives, and how the procedure for applying for a “medical” deduction differs from an “apartment” deduction.
A “medical” deduction can be claimed for medical services, the purchase of medicines for:
- Myself;
- Spouse or spouses;
- Parents;
- Children (until they reach the age of 18), including those adopted and taken under guardianship.
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What costs can be reimbursed
The list of medical services and medicines is limited, so you should not hope that the tax authorities will reimburse the costs of buying Corvalol and Aspirin during the year. The following expenses are eligible for reimbursement:
- Payment for your treatment, as well as the treatment of your spouse, children and parents (providing emergency medical care, treatment in an outpatient clinic and a hospital);
- Buying, listed in, tablets and other medicines, for yourself and your relatives;
- Payment for treatment in a sanatorium and similar medical institutions;
- Payment of premiums for VHI, concluded for the treatment of himself and the above relatives.
What conditions must be met
In order for the tax authority to confirm the right to a benefit and return the money, it is necessary to meet a number of conditions, non-compliance with which will result in a refusal to return funds. These include:
- Getting income subject to personal income tax at a rate of 13%. If a citizen receives income at a rate of 9% or 35%, he cannot declare a deduction, since the right to it is directly tied to the payment of income tax at a rate of 13%. Also, it will not be possible to reimburse “medical” expenses for the unemployed (both at the time of paying for medical services and medicines, and at the time of applying for benefits) and entrepreneurs of special tax regimes;
- Location in Russia over 183 days. If a citizen is in the territory of the state for less than the specified period, he cannot receive a benefit;
- Payment treatment in Russia. If medicines are purchased abroad or medical services are provided outside the territory of the Russian Federation, the state will not return the costs for them;
- Inclusion of services provided and medicines purchased in . If there are no medical services and medicines in this list, the money will not be returned either;
- The presence of a medical organization or an entrepreneur of the relevant licenses for medical activities. Lack of this permission also deprives you of the right to a refund;
- Expenses made out of your pocket and not at the expense of the employer or the state;
- When buying medicines, the medical deduction will be confirmed only if it prescribed by a doctor and named in the above list;
- By spa treatment tax authorities will reimburse expenses only for treatment. All other expenses: travel to the sanatorium and back, accommodation and meals are not included in the deduction and are not reimbursed by the state;
- Cost of treatment should be written in a separate line in the certificate of payment for medical services;
- Expensive medical manipulations and medicines should also be listed in the corresponding list. Reimbursement for expenses is possible only if the certificate issued by the medical institution contains the code "2". If the code "1" is affixed, the benefit will be denied;
- Payment documents must be issued to the person for whom the contract for the provision of medical services is concluded. Therefore, if the contract is concluded, for example, for the mother, and the treatment is paid for by the daughter, neither the daughter nor the mother will be able to claim the deduction. But in this case there is an exception, it is possible to return the money in a situation where the contract is concluded for one person and paid for by another, if these persons are in an officially concluded marriage, since all property and money, respectively, are their common property.
And how many will be returned and how many times
The amount of the "medical" social deduction is 120 thousand rubles. for regular services and not limited to expensive ones.
It should be noted that the amount of the deduction (except for expensive treatment) is limited to 120 thousand rubles. for all social deductions, including payment of pension contributions, insurance, charity, etc.
A feature of the "medical" deduction, like any other social deduction, is that its balance is not carried over to the next year. Therefore, if the income tax paid was not enough to return the entire amount, the balance on it will burn.
The social benefit is reusable, in contrast to the property when buying real estate, and can be claimed at least every year.
Another feature is the limited period for claiming benefits - three years from the date of payment for treatment or purchase of medicines. Therefore, if, for example, the operation was paid for in 2013, it will be possible to return the spent money until 2016. Subsequently, this will not be possible.
Examples of calculating the medical deduction
Consider conventional treatment.
Example 1. Tabletkina A.S. in 2016, a paid operation was performed at a cost of 150,000 rubles. According to the certificate of payment for medical services issued by the medical institution, this operation was classified as ordinary medical services. Accordingly, the deduction can be declared in the amount of not more than 120 thousand rubles. The balance of 30 thousand cannot be carried over to the next year. Tabletkin will receive a maximum of 15,600 rubles in his hands.
And now it's expensive.
Example 2. Pilyulkina P.S. paid for an expensive operation, which is confirmed by the code “2” in the certificate issued to her. The cost of treatment amounted to 500 thousand rubles. She will be able to claim for deduction the entire amount of expenses, in the amount of half a million, and, after checking the documents submitted to the inspection, the state will transfer 65 thousand rubles to her bank account. = 500 thousand rubles. * 13 %
If the deduction is claimed for several types of social deduction.
Example 3. Sirotkin B.M. in 2016 he paid for his education in the amount of 231,545 rubles. and the cost of his mother. Since this medical manipulation is classified as expensive by law, Sirotkin will be able to reimburse the cost of training in the amount of 120 thousand rubles. and the entire cost of implants installed in the mother. However, if this manipulation was not classified as expensive, he could receive a deduction for only one reason: treatment or education. And only from the amount of 120 thousand rubles.
How can I get my money back for treatment?
Since 2016, one more method has been added to the traditional and the only way for this type of deduction to return money through the tax authority -.
If earlier citizens were deprived of such an opportunity, now the social deduction for treatment can also be received at the place of work.
The main advantage of this method is that there is no need to wait until the end of the calendar year to receive your deduction. But it makes sense to do this if the costs were posted at the beginning of the calendar year. If the documents are submitted at the end, then you may not have time to receive a full refund, so you will not be able to return the money for the past months at work.
Algorithm of actions when receiving a medical deduction through the Inspectorate
- In the beginning, you need to collect all the necessary documents, fill out reports in the form 3-NDFL and an application for a deduction.
- Submit documents to the Inspectorate at the place of residence.
- After 4 months, receive a decision to confirm the right to deduction or to refuse it.
- If the deduction is denied, it is necessary to obtain an act of a cameral tax audit and submit your objections to it. Objections must be sent to the Inspectorate that issued the Act no later than 1 month from the date of receipt of it.
Algorithm of actions for tax refund through the employer
- You also need to collect a package of papers, except for the 3-NDFL declaration and the 2-NDFL income statement.
- The application must be drawn up not to receive a deduction, but to confirm the right to it, for the employer.
- Submit the documents to the tax authority and wait until the end of one month allotted for verification of the submitted data.
- Obtain a confirmed decision on the right to deduction and submit it to the accounting department at the place of work.
What papers need to be collected to confirm the "treatment" costs
- Income tax return.
- Income statement for the year.
- A copy of the contract for the provision of medical services (if any).
- A copy of the license of the medical organization.
- Certificate of payment for medical services.
- Form for the discharge of medicines (if medicines were purchased).
- A copy of the VHI agreement (if the expenses relate to the payment of VHI contributions).
- A copy of the document of kinship (if the deduction is claimed for relatives).
- A copy of payment documents confirming payment for medicines or medical services.
Methods for submitting documents
All of the above documents can be submitted to the Inspectorate:
- On one's own;
- Through a trustee (representative), this requires a notarized power of attorney;
- By mail with a valuable letter with a list of attachments;
- Via the Internet via TCS using EDS;
- Through LKN (Personal account of the taxpayer). To do this, you must contact the tax authority to obtain a login and password and create an account.
If you need help in filling out a 3-NDFL declaration, feel free to leave. We work quickly and with pleasure! And in confirmation of this
