Medical tax refund. Income tax refund for medical treatment

Every citizen of the Russian Federation who works officially and pays income tax in the amount of 13% has the right to return part of the funds spent on treatment. How to properly refund the tax for treatment, what documents will be needed for this, let's take a closer look.

General requirements

A tax deduction of 13% of the income tax paid is due to each working citizen who has paid from his own funds:

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

Attention! It is not possible to refund the tax for treatment to pensioners who receive only a pension and do not have other income from which personal income tax is paid at a rate of 13%. However, their children can receive compensation if it is confirmed that it was they who 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 refund of the tax 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 a tax refund for the treatment of parents, children or yourself, you need to make sure that the following conditions are met:

• rendered medical services correspond to the list contained in Decree of the Government of the Russian Federation No. 201;
• 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, and there is documentary evidence of this.

Buying medicines

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

• all medicines were prescribed by the attending physician and were used only for the treatment of the taxpayer himself or his next of kin;
• purchased drugs are included in the list of medications provided for by Decree No. 201;
• payment was made for the personal funds of the taxpayer and this can be documented.

Payment for the VHI policy

Also, a refund of the tax for treatment is provided in cases where the insurance medical policy (voluntary) was paid 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 direction;
• only medical services are recorded in the insurance contract;
• the insurance policy is voluntary and premiums have already been paid.

Dental treatment

Another important question that worries 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 return to yourself a part of the paid personal income tax not only for the treatment of your own teeth, but also for the healthy smile of your next of kin. The difference is only in the amount: for yourself you can get up to 100 thousand rubles, and 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 you, but the installation of a filling or flux treatment will do.

The procedure for filing a tax deduction

So, how is the return of income tax for treatment, rehabilitation or the purchase of medicines:

1. First of all, you need to contact the accounting department at the place of work and get a certificate - form 2-NDFL, which lists the amounts of accrued and withheld tax deductions for the corresponding period.
2. Fill out (on your own) a tax return - form 3-NDFL - for one tax period. Please note: if the treatment process has dragged on for a long time (for example, the treatment began in November 2013, and it ended in February 2014), then you must submit two declarations - for 2013 and 2014. respectively.
3. The next step will be to collect a complete package of necessary documents, after which you need to visit the tax authority at the place of your registration and write an application for income tax refund, indicating 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 in a valuable letter with an open list of attachments. Estimate the cost of each document in symbolic 1 p. and the cost of sending the whole letter won't be too much. Please note that when sending documents by valuable letter, the envelope does not need to be sealed, because the employee of the post office is obliged to check the compliance of the documents with the attachment inventory, 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:

• 3-NDFL declaration for each individual tax period;
• certificate 2-NDFL from each place of work, if you have several of them;
• 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 rendered in a special form approved by the Order of the Ministry of Health and the Ministry of Taxes of the Russian Federation No. 289 / BG-3-04 / 256 dated 07/25/2001;
• prescriptions from the attending physician, issued in the form 107-U;
• checks and receipts confirming payment for medical services;
• checks for payment and corresponding receipts, sales receipts of pharmacy points confirming the purchase of medicines prescribed in the form 107-U.

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

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

Amount of compensation

The tax refund for expensive treatment is calculated for the past calendar year and has some limitations.

1. The amount of reimbursement cannot exceed 13% of the total amount spent on treatment, insurance or the purchase of medicines.
2. The maximum amount of payment 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 limitation does not apply to cases where the treatment was found to be expensive - such services are reimbursed in full.
4. The amount of income tax to be refunded cannot exceed the actual amount of personal income tax paid in aggregate over the past year.
5. If the amount of tax that is refundable is more than the total personal income tax paid for the year, then the balance cannot be carried over to the next year.
6. All documents are submitted to the tax service in the first quarter of the year following the reporting one.

Features of obtaining a deduction for expensive treatment

The next issue worth dwelling on is the return of income tax for treatment if it is recognized as expensive. In this case, you can make a tax deduction while simultaneously meeting the following conditions:

• the taxpayer has received a certificate from a medical institution, which clearly states that treatment was impossible without the purchase of expensive medicines (consumables);
• a certificate of payment for medical services provided to the tax service is indicated by the code "2";
• there is confirmation that the medical institution does not have the above medicines (expensive), but their purchase at the expense of the patient or the person paying for the treatment is provided for by the contract;
• medicines and consumables used during the treatment of a patient are included in the List of medicines (services) reimbursement for which is provided for by law;
• treatment costs (purchase of drugs and consumables) were paid directly by the taxpayer, 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. The money spent on this type of service can be returned in full.

Timing

Now let's talk about how long the treatment tax refund lasts. The terms for such compensation are strictly prescribed in the legislation, and, I must say, this process is quite lengthy.

The total time allotted for this procedure may be 4 months from the date of application. Of these, three whole months are allotted for conducting a non-exit (office) audit, after which a decision will be made to refund you part of the income tax paid in the previous year. During this period, it may be necessary to repeatedly visit the tax office to clarify any data or clarifications that require your direct presence.

If the decision is positive, then the tax service is given another month to actually transfer the refundable funds to your current account.

Remember, if the tax service has exceeded the 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.