Tax discounts for treatment or the purchase of medical drugs are classified as a group and are provided only if the individual has prepared and correctly completed all necessary documents. In this article we will talk about what documents are needed to return 13 percent from medical services.
The tax legislation of the Russian Federation, namely Article 219 (point three), provides for a reduction in the size of the tax base for individuals who have paid for medical services or spent money on.
Thus, if the taxpayer was forced to invest material resources in treatment, then he has the right to get some of it back.
What do you need to do to get it back?
Please note that not everyone can take advantage of the social tax deduction. The tax office will charge monetary compensation only if the following conditions are met:
- Personal income tax payment. Material assets that are returned as compensation are written off from the amount paid by the individual for income tax to the state treasury. In this regard, in order to receive a deduction, you need to pay 13% on personal income tax on all income. Persons who are not taxpayers are not entitled to a tax discount.
- Correct documentation. Since you can return the income tax associated with medical expenses not only for yourself, but also for your child, father, mother, brother or sister, all documents confirming the fact of payment must be issued in the name of the same individual .
- License. Today, more and more taxpayers prefer to use the services of a paid clinic. When undergoing treatment in a clinic, it is also possible to obtain a tax deduction, but it is necessary that this institution has a license, as well as all other documents confirming the legality of its activities.
When to submit documents
It often happens that the package of documents is fully collected and properly executed, but the taxpayer still does not receive monetary compensation. As a rule, this is due to non-compliance.
Documents need to be sent to the tax office only in the year following the year of payment for medical services.
For example, if a patient paid money for his treatment in a paid clinic in 2017, then the deduction service can be used only in 2019, and the information in all documents must be entered for 2017.
It should be noted that you can only receive a tax rebate related to payment for treatment for the last three years. Therefore, if a person was treated in 2014, then the last opportunity to receive a deduction is in 2017, and in 2019 this right automatically expires.
Documentation
In order for the tax service to make a positive decision regarding the calculation of monetary compensation for payment for medical services, and also to spend a minimum amount of time on a desk audit, we strongly recommend that you carefully consider the preparation of documentation. All information included in the documents must correspond to reality and not contain corrections.
List of documents to the tax office
First of all, a taxpayer applying for a deduction needs to prepare documents that are mandatory for the calculation of any type of social deduction. This group includes the following business papers:
- Declaration. Without this document, the taxpayer will not be able to prove that the tax service does not have any claims against him. The declaration serves as a kind of report that contains absolutely all the information about the income of an individual, as well as all kinds of transactions related to them.
- Reference. Since the payment of income tax on wages is usually carried out by the employer, and not the taxpayer himself, a certain form of document was introduced - 2-NDFL, in which all information about the payment of tax fees is entered.
- Statement. So that the tax inspector has no doubt that the desire really comes from the taxpayer himself, and not from outsiders, you need to draw up an application.
IMPORTANT! The application must be drawn up in the applicant’s own hand for a reduction in the tax base and must contain all the details of the account to which the funds for treatment will be transferred as a result.
Documents from the clinic
After an individual who has incurred material expenses related to improving health has prepared a declaration, certificate and application, he can proceed to the next stage - collecting papers directly related to treatment costs. An applicant for a deduction must have the following documents:
If a tax rebate is issued in connection with the purchase of expensive medicines, then the only documentary evidence in this case is receipts from the pharmacy. It is on the basis of the provided checks that the attending physician will be able to issue a certificate, which will subsequently become a decisive factor for the tax service, prompting the issuance of monetary compensation.
Declaration
The tax return is filled out in Form 3-NDFL and requires compliance with many nuances. The declaration form consists of many pages, of which only a few are mandatory.
However, before starting to fill out the declaration form, the taxpayer must have the following documents, information from which is entered into the document according to the 3-NDFL model:
- Taxpayer identification number and passport.
- Certificate of income taken from the place of work, in form 2-NDFL.
- A certificate issued by a medical institution indicating payment for treatment.
- Checks, receipts, as well as any other payment documents.
Unfortunately, sooner or later the day comes when our mom or dad needs medical help, and we are faced with paid medicine and, as a result, we go to apply for a tax deduction for the treatment of our retired parents.
Why is the last statement so relevant? Because the era of high-quality free medicine is becoming a thing of the past, and the opportunity to receive additional funds is becoming more necessary than ever.
Let's look at how to take advantage of the right to a tax deduction in the event that our closest people - our parents - are sick.
Why do we take the case of a pensioner? Because it is difficult for this category of citizens to obtain a deduction on their own. Pensioners do not pay personal income tax on their income (pensions), and for this reason they cannot claim a tax refund.
Let me consider this situation using the example of the Zvezdochkin family. There is dad Lev Borisovich, a pensioner and, unfortunately, a patient of a paid clinic. And there is also a son, Andrei Lvovich, a completely ordinary family man, an employee of some company “N”. The main thing for us is that Andrey receives a white salary and pays taxes.
Of course, there are exceptions when Lev Borisovich can file a tax deduction himself, and the help of children will not be required. This happens in the following cases:
- working pensioner;
- if you have any income from which 13% is paid to the state.
One way or another, if pensioner Zvezdochkin paid personal income tax this year, he can claim a tax refund for treatment that he underwent in the same year. The conditions you will face will be standard, as they are for all taxpayers.
If there have been no tax payments or the amount is small, it is more profitable to turn to children for help.
How much can you return?
The state provides the opportunity to apply for a deduction not only for the costs of your treatment and medications, but also for your parents, spouse or children under 18 years of age. Our Zvezdochkins will use this.
After all, the situation is much simpler if a person with an official salary applies to the tax office. And Andrei Zvezdochkin has the right to a refund of 13% of the money spent on doctors.
A non-working pensioner can resort to help. But in this article we are considering the possibility of refunding the tax deduction specifically for retired parents.
We need to understand the limitation of this amount. Regardless of any circumstances, the taxpayer cannot receive more than he paid into the budget. That is, if Zvezdochkin Jr., with a salary of 20,000 rubles. transferred 20,000 rubles to the state * 13% * 12 months = 31,200 rubles, then no matter how much dad’s treatment costs, this amount is the “ceiling” for return.
On the other hand, the state is also not allowed to get carried away. The maximum possible deduction during the year is 120,000 rubles. This amount can be distributed among expenses for treatment, education, pension savings or charity.
So, no matter what the prices are at the clinic, in fact Andrey will receive no more than 120,000 * 13% = 15,600 rubles.
The only exception is when the limit is 120,000 rubles. does not work - usually these are complex operations or serious illnesses. Whether the procedures being carried out are classified as expensive or not, you can find out from, which is available in any clinic.
But if the father’s treatment lasts for a long time, part of the expenses can be compensated every year, as long as there are deductions from the salary.
How to get a tax refund for treating relatives
So, in order to receive a deduction after visiting doctors, you need to know:
- the clinic must have a license to provide services;
- the types of services completed must be included in the list approved by the government;
- if you have to purchase medications, the latter must be prescribed by a doctor and also be included in a special list.
When leaving a medical institution, you must not forget the contract for the provision of services and a certificate of payment. All payment documents must be issued to the person who goes to the tax office. In our case, this is the son, Andrei, and not the patient, the father.
To the final package of documents you need to add confirmation of relationship with the patient, for Andrey - a birth certificate.
Return deadlines
As for the timing of the return, the deduction for treatment is issued for the year in which the expenses for medical services were incurred.
So, if you had to go to the doctors in 2019, then documents will be collected during this period (for example, Andrey will need a 2-NDFL certificate for 2019). It will be possible to receive the deduction as early as 2020.
The statute of limitations for tax refunds for medical treatment is three years. That is, after spending in 2017, the application to the tax office may take place in 2018, 2019 or 2020. You cannot delay it any longer, as the tax office will refuse a refund.
What else is important
Whether you are applying for a tax deduction for your own treatment or for the treatment of your loved ones, the difference in the procedure is small. The main thing is that you have the opportunity to slightly ease the burden of paid medicine. And, of course, the most important thing is to preserve the health of loved ones for many years.
If you need personal advice or assistance in completing the 3-NDFL declaration, feel free to leave. We work quickly and with pleasure! And to confirm this
The current fiscal legislation allows, when making certain types of expenses, to return part of the money spent, which, as a rule, has social significance. These include a tax deduction for the treatment of a child. All citizens with children should know what it is, how to get it, where to go and what documents will need to be collected.
A deduction is the return of money spent on treatment by parents of their children, withheld as income tax. You can also return part of the amount spent on the purchase of medicines.
The purpose of this compensation has a social meaning. In this way, the state provides support to its citizens by returning part of the money they previously transferred to the budget. The deduction is provided for expenses that are of great importance for a person and his family. This is not only treatment, but also education, pension provision, and buying a home.
Each individual working under an employment or other contract pays a monthly tax on his income to the budget. Its size is 13 percent of the amounts received. This means that if a citizen receives a monthly salary of 20,000 rubles, then 2,600 rubles are withheld. Accordingly, personal income tax for the year will be 31,200 rubles. It is part of this amount that goes to the budget that can be returned as compensation for the costs of treating the child.
Contenders
Their parents have the right to receive a deduction for the costs of medical services and the purchase of drugs for the treatment of children. In this case, the child can be either his own or adopted, under the age of eighteen. Not every mom or dad can qualify for a refund. Only those who pay personal income tax in the amount of 13 percent when receiving income have the right to count on compensation. These are persons working under an employment or contract agreement.
Individual entrepreneurs cannot claim a refund for child treatment expenses, since they are taxed at a different rate. Also, unemployed people registered with the Employment Center, students, pensioners and disabled people who receive only social benefits are not entitled to compensation. These categories of citizens do not transfer personal income tax to the budget from their income.
Also, the applicant for the deduction must be a resident of our country. These include persons residing in Russia during the tax period (calendar year).
Tax legislation establishes the rules for obtaining a deduction. It determines a limited circle of people whose treatment costs can be partially reimbursed. These include:
- children under eighteen years of age;
- husband or wife in an officially registered marriage;
- parents.
Therefore, this does not include adult children who are over eighteen years of age. Often, for some time after reaching this age, the child remains dependent on the parents. In most cases, he is a student and does not have his own income.
In case of illness and the need for surgery or the purchase of medicines, the costs in such a situation fall on the shoulders of the parents. But the law in its current version does not allow deductions for the treatment of children over 18 years of age. If such a request is made, a refund will be denied. No exceptions are made for a disabled child.
When establishing such a rule, the legislator took into account that currently many students combine study with work. In addition, they can earn additional income. For example, from renting out real estate. That is why such a restriction has been established.
If there is a need to spend money on the treatment of an adult son or daughter, it is recommended to act as follows. If the costs are borne by the parents, and the sick person works, all documents must be issued in the name of the child. It is he who will subsequently be able to claim a deduction. But if you do not receive income, for example, for full-time students, you will not be able to return the money.
Size
When determining the amount that can be returned from the budget, it is necessary to take into account the existing restrictions. Regardless of the money spent on medical services and medications, the maximum amount of such expenses cannot exceed 120,000 rubles over the course of a calendar year. At the same time, this also includes other social deductions provided for studies and pensions.
Accordingly, the amount of compensation will be 15,600 rubles. If expenses exceed the established limit, only the maximum amount of 120,000 rubles is taken into account. Let's look at examples from life.
- The Romanovs paid for their daughter’s treatment, 80,000 rubles. When submitting documents, the husband can apply for a deduction in the amount of 10,400 rubles.
- 80,000 x 13% = 10,400 rubles
- Citizen Lukyanova spent 185,000 rubles on medicines for her daughter. When applying for a deduction, she can only take into account the established limit of 120,000 rubles. Accordingly, the maximum allowable amount of 15,600 rubles will be subject to return.
- 120,000 x 13% = 15,600 rubles
- Over the course of a year, the Luzhins spent 70,000 rubles on their eldest son’s education, and 60,000 rubles on their daughter’s treatment. To obtain a deduction, both these amounts are added together. Thus, given that the expenses exceeded the maximum amount (70,000 + 60,000 = 130,000 rubles), only 15,600 rubles will be returned.
The specified limit of 120,000 rubles does not apply to cases when you need to pay for expensive treatment or medications. In this situation, the deduction can be received without limiting the amount. To do this, the following conditions must be met:
- Treatment must be classified as expensive by law (contained in a list approved by government decree).
- There is no possibility of receiving services or medications for free, which is specified in the contract.
- A certificate of a certain type is issued stating that services or medications are required for treatment, without them it will not be effective.
It should be taken into account that you can only return the amount within the limits of taxes paid for the year. If treatment costs exceed income, compensation is returned in the amount of the transferred personal income tax. Let's look at an example.
Citizen Evtukhov earns 30,000 rubles per month, 360,000 rubles per year. The annual tax is withheld from him in the amount of 46,800 rubles. He needed an expensive operation, for which he spent 450,000 rubles. The deduction for it will be 58,500 rubles. But citizen Evtukhov will be paid compensation only in the amount of personal income tax actually transferred, 46,800 rubles.
List of services and medications
Not all services and medications can be deducted. Returns are allowed only on certain lists. They were approved by decree of the Government of the Russian Federation. Types of treatment include:
- diagnosis and treatment during emergency medical care;
- diagnosis and treatment in the clinic and during day hospital observation;
- medical examination;
- treatment and rehabilitation in a sanatorium;
- health education services.
A personal income tax refund for the treatment of a child without setting a limit is possible if the child receives an expensive type of medical services. If there are severe forms of illness and significant expenses for them, it is allowed to receive a deduction without any restrictions on the amount of expenses. This includes surgery and treatment:
- birth defects;
- prosthetics;
- organ and bone marrow transplantation;
- installation of stimulants;
- plastic surgery;
- genetic diseases;
- treatment of thyroid cancer;
- inherited blood clotting diseases;
- therapy of severe diseases of the eyes, nervous system, connective tissues, organs;
- dialysis;
- nursing a child born weighing less than 1.5 kilograms;
- infertility treatment using artificial insemination (IVF);
- a number of other serious diseases.
It is not difficult to determine whether medical services are expensive, for which deductions can be issued without limiting costs, or not. To do this, you need to study the certificate issued by the medical institution specifically for providing it to the tax authorities. The code will be written in it. If “01” is indicated, then this means the return of money with a maximum limit of 120,000 rubles. “02” is confirmation that expensive medical services were provided.
To receive a deduction, it is necessary that all the services listed above were provided by Russian medical institutions. They can be either public or private, with the appropriate license. It is allowed to receive treatment from individual entrepreneurs.
If a child is taken abroad to improve his health, then a refund of part of the expenses is impossible.
Reimbursement for the purchase of medications is possible only for those medications prescribed by a doctor. This must be confirmed by a corresponding certificate, sealed. In addition, a conclusion is necessary that without prescribing specific drugs, treatment will be ineffective. However, they cannot be provided free of charge by a medical institution; the patient must purchase them independently. The list of medications includes:
- drugs for anesthesia;
- painkillers containing narcotic drugs;
- against gout;
- anti-tuberculosis;
- anti-allergenic;
- for the treatment of Parkinson's disease;
- anticonvulsants;
- antidepressants and for psychodisorders;
- for the treatment of alcohol and drug addiction;
- from sleep disorders;
- for the treatment of infections;
- vaccines and serums;
- for the treatment of tumors;
- hormonal drugs;
- intended to treat blood diseases;
- from cardiovascular diseases;
- for the gastrointestinal tract and kidneys;
- affecting the uterus;
- from eye diseases;
- for the treatment of respiratory organs;
- vitamins.
Each of the above sections includes a wide list of specific drugs. To find out whether you can get reimbursement for a purchased drug, you need to find the right drug in the government regulation.
Receiving a deduction through the Federal Tax Service
To receive a deduction for the treatment of a child, you need to collect a set of documents. It must be submitted to the Federal Tax Service at the address of residence of one of the parents. To process a return, you must adhere to the following algorithm.
- Filling out the declaration.
You need to fill out a declaration in form 3-NDFL. This can be done no earlier than the year following the year in which the expenses were made. For example, in 2018 a report for 2017 is submitted.
- Contact the accounting department at your place of employment for a certificate of withheld taxes. A document is issued in the prescribed form 2-NDFL. It indicates how much a person earned in the previous, old year, and what amount was transferred to the budget as income payments.
- Collecting the following set of papers:
- a child’s birth document (or other proof of relationship when the deduction is issued for the treatment of a spouse or parents);
- an agreement with a medical institution for treatment;
- a certificate from a medical institution indicating the need to purchase expensive drugs for treatment (with code “02”);
- voucher stub for treatment and rehabilitation in a sanatorium;
- checks, receipts for treatment and purchase of medicines.
The agreement and payment documents must be issued in the name of one of the parents, regardless of which of them will qualify for the deduction. It is not allowed to demand a refund of part of the tax paid on papers issued in the name of another person, even if he is a relative of a child or a charitable organization.
A deduction can also be provided for voluntary health insurance. To do this, you need to submit the contract itself, prescriptions for medications and receipts for their purchase.
- Submission of documents.
To submit, you must personally come to the Federal Tax Service at your home address. You must submit a completed and signed declaration, as well as copies of the required documents, and submit their originals for certification by a specialist. In addition, an application for a personal income tax refund is attached, indicating the details for transferring money.
It is allowed to send documents in electronic form. This can be done through the official website of the Federal Tax Service. To do this, the applicant must have a registered personal account and have a digital signature.
After receiving the submitted package, the tax authority carries out an appropriate verification of the documents. The refund will be made within a month after its end to the account specified by the applicant.
You can receive a deduction for the treatment of a child for three years. For example, in 2018 it is possible to issue a tax refund for 2015, 2016 and 2017 inclusive.
Receiving a deduction at your place of work
The law allows you not to wait until the new year to file a deduction. You can do this at your place of work. To do this, you need to perform the following steps step by step.
- Fill out an application for a deduction, attaching supporting documents (agreements, certificates, checks).
- Submit an application and a set of documents to the Federal Tax Service at your residence address or in electronic format through the official tax website.
- After a month, receive a notification confirming your right to deduct.
- Submit the notification to the accounting department at your place of work.
The accounting department will not withhold income payments from the amount specified in the notification until the end of the year. If there is not enough income to deduct during this period, the missing funds must be returned in the new year through the tax office at your residence address. Let's consider an example: citizen Golubeva bought her son medicines worth 70,000 rubles this year. She collected the necessary documents and received a notification from the tax office that she had the right to social benefits. She sent the specified certificate to her place of employment in February 2018.
The accountant calculated that citizen Golubeva has the right to a deduction in the amount of 9,100 rubles. Her salary is 20,000 rubles, monthly tax is 2,600 rubles. Accordingly, from March 2018, personal income tax is not withheld from income until all due compensation is returned.
Citizen Golubeva will receive an amount of 20,000 rubles in March, April and May. For June she will be given 18,700 rubles. From July, the tax will continue to be withheld at the same rate, 13 percent.
Paid dental treatment
Dental costs are generally quite high. The law allows you to return part of the funds spent on dental treatment. In this case, the registration procedure is no different from the general one.
You will need to provide an agreement with the medical institution where the dental services were received and attach receipts. The maximum cost is determined at 120,000 rubles. Reimbursement of dental expenses is possible both through the tax office and at the place of work.
The law allows parents who have incurred expenses for the treatment of their children and the purchase of medicines to return part of the money spent. This is done by receiving a social deduction. Only those who pay a tax of 13 percent to the budget can apply for it.
You can receive a deduction for the previous three years. This is done through the tax office at the residence address of one of the parents. It is also allowed not to withhold personal income tax in the required amount at the place of work.
You can only receive a refund for the costs of treating a minor child. After children turn eighteen years old, parents do not have the right to claim a deduction.
A tax deduction for medical services allows citizens to receive part of the funds withheld in the form of income tax (NDFL) and transferred to the budget. This type of deduction can be received through the Federal Tax Service or directly through the employer. Let's consider what nuances need to be taken into account when applying for a deduction, and what legal restrictions are established for determining the amount of personal income tax refund.
What it is
The system of tax deductions, fixed in the norms of the Tax Code of the Russian Federation, allows citizens to return part of their personal income tax when buying housing, when paying for children’s education, when applying for paid medical care and purchasing medicines. To use each type of deduction, certain conditions must be met:
- the citizen must be officially employed or registered as a self-employed entity (individual entrepreneur, lawyer, notary, etc.);
- provision of a deduction is possible only if income tax was withheld from wages or other income and transferred to the budget at a rate of 13% (if the salary was paid unofficially and personal income tax was not transferred to the budget, there can be no question of providing a deduction);
- To apply for a deduction, expenses must be documented, including those for the provision of medical services (if an agreement with a medical institution is concluded for a future period, and the money is not actually paid, the deduction will be denied).
A deduction for medical services implies a refund to the citizen of part of the income tax paid. The responsibility for calculating the amount of personal income tax and timely transferring it to the budget rests with the management of the enterprise where the citizen is employed. To confirm this fact, a certificate in form 2-NDFL is issued at the place of work, containing a list of income and tax withholdings. This document will be used when applying for deductions to the Federal Tax Service.
For self-employed citizens, the calculation and payment of personal income tax is their personal responsibility. To do this, annually fill out a declaration form in form 3-NDFL, in which the amount of the tax deduction is simultaneously calculated. Such a declaration must be submitted no later than April 30 of the year following the reporting period. If a citizen has not reported his income and has not submitted a personal income tax calculation, he will not be able to claim a tax deduction.
Social tax deductions are provided on an application basis; for this, a citizen must contact the Federal Tax Service or their employer. The basis for calculating and transferring the tax deduction will be the declaration form 3-NDFL and documents confirming the provision of the service and its actual payment.
Let's consider the rules for obtaining a deduction for reimbursement of costs for medical services regulated by tax legislation.
How to get
To receive a personal income tax refund from the budget, a citizen needs to confirm not only the fact of providing a medical service, but also payment for it. To do this, you need to take into account the following nuances:
- the medical institution that provided services must have a special permit - a license (information about the license is indicated in the text of the contract or it is attached as an appendix);
- to confirm the provision of services, a written agreement is concluded with the medical institution, a copy of which must be submitted to the Federal Tax Service;
- the fact of payment is confirmed by a payment order, receipt order, receipt or other similar documents (the amount in the payment order must comply with the terms of the agreement).
The obligation to submit the specified documents to receive the deduction rests with the citizen. In the absence of supporting documents, the Federal Tax Service will refuse to satisfy the application.
Medical services that are eligible for personal income tax reimbursement can be provided not only by state medical institutions, but also by private clinics. The main condition is that this organization must have a valid license to provide specialized medical services. The law also establishes an additional requirement - the medical institution must be located on the territory of the Russian Federation (tax deductions are not provided when paying for services from foreign clinics).
Paid services of medical institutions for which a deduction can be obtained are included in a special list approved by Decree of the Government of the Russian Federation of March 19, 2001 N 201. If the submitted contract specifies a service that is not included in the list, the provision of a tax deduction will be denied.
In addition to reimbursement of expenses for medical services, you can receive a deduction for the purchase of medications. To do this, you need to confirm that the medicine was prescribed by the attending physician, and the drug itself is on a special federal list.
To confirm the costs of purchasing medicines, the following documents may be submitted:
- a certificate from a medical institution about the prescribed treatment;
- a prescription issued on the letterhead of a medical institution and signed by a specialized doctor;
- checks, receipt orders and payment orders confirming actual payment for medicines.
How much personal income tax compensation can a citizen who applies for a deduction expect? Regardless of the nature of the medical service and its cost, the law sets a maximum limit for the return of personal income tax. Reimbursement of costs is possible for the amount of payment for medical services or medications not exceeding 120,000 rubles per year. This rule is implemented as follows:
- if the contract with a medical institution specifies an amount exceeding the legal limit, only 120,000 rubles are taken into account for deduction purposes;
- a citizen will be able to return no more than 13% of the specified limit, i.e. the maximum amount of compensation will be 15,600 rubles (120,000 x 13%);
- the amount of compensation cannot exceed the amount of income tax actually paid by the citizen in a calendar year.
For example, if the tax deduction is calculated for the maximum possible amount of 15,600 rubles, and over the past year only 7,000 rubles were actually transferred to personal income tax, a citizen will be able to claim a refund of only 7,000 rubles.
The specified limit of 120,000 rubles does not apply to cases of provision of expensive and high-tech types of medical services. The list of such types of medical care is also approved at the government level, for which the deduction is calculated based on the full cost of the contract.
Another limitation is the previous application for other social deductions. The maximum allowable amount of 120,000 rubles also applies to deductions for education (own education or payment for a child), or for voluntary contributions to pension insurance. If the deduction amount has already been used in other ways, the personal income tax refund will be denied. If the amount of a possible deduction is not used in full in the current year, its transfer to subsequent periods is not allowed.
You can receive a deduction both for your own treatment and when paying for medical services for your closest relatives - spouse, parents, children under the age of 18. At the same time, the contract with the medical institution must indicate the name of the citizen applying for a tax deduction.
To receive a deduction, you need to collect the following set of documentation:
- completed declaration form in form 3-NDFL;
- certificate in form 2-NDFL (if employed at several enterprises, you must obtain the specified certificate for each place of work);
- application for a deduction;
- the applicant's general passport;
- details of the bank account to which funds from the budget will be transferred (payment is possible only in non-cash form);
- contract for the provision of paid medical services;
- payment documents confirming the fact of payment for services or medicines (receipts, receipt orders, payment orders, etc.);
- marriage certificate (when receiving a deduction for the treatment of a spouse);
- birth certificate (if paid medical services were provided to the child).
All actions to obtain a deduction through the Federal Tax Service can be carried out through a representative. To do this, you need to attach a power of attorney certified by a notary office to the tax authority.
To receive reimbursement of funds spent on treatment, you need to submit a set of documents to the Federal Tax Service at your place of residence. You can submit a declaration and other certificates until April 30 of the year following the reporting period. The documents are verified within two months, after which the citizen is notified of a positive decision. Within a month from the moment the application is satisfied, funds from the budget will be transferred to the bank account.
You can also receive a personal income tax refund this year through your employer. To do this, you must first confirm your right to deduction through the Federal Tax Service. After this, the employer will not withhold income tax from wages on the amount of the deduction provided.
You can fill out the 3-NDFL declaration form with your own hand, using computer technology or electronically through the “Personal Taxpayer Account”.
Documents can be sent in the following ways:
- when contacting the Federal Tax Service in person, including through a representative;
- by mail indicating the description of the attachment;
- through the electronic service of the Federal Tax Service website.
The sending method does not affect the timing of verification of submitted documents.
There are clear restrictions on the age and status of the patient. It is allowed to issue a tax deduction for the treatment of a child:
- native, adopted or ward;
- under 18 years of age.
Both conditions are required. We conclude: if the child is already an adult, it will not be possible to return 13% of the costs of his treatment. The Ministry of Finance justifies this position of the legislator in letters from, from. In them, the department refers to paragraph 1 of Art. 54 of the Family Code of the Russian Federation, which sets the age up to which a person is recognized as a child.
Example 1
The Istomin couple have two sons, 14 and 19 years old. In 2017, the father paid for both of them for a comprehensive examination at the medical center. Spent 16,700 rubles for each. In 2018, a man applied to the tax office for a personal income tax refund. The Federal Tax Service recognized expenses only for the youngest son, since the eldest was already an adult at the time of treatment. The refund amount was 2,171 rubles.
How to get a tax deduction for child treatment
Example 3
Tatyana’s minor daughter is disabled. In 2017, the woman spent 589,400 rubles on her treatment. The hospital issued a certificate with code “2”. This means that all expenses are deductible. In 2017, Tatyana earned 531,300 rubles. Only from this money she has the right to return personal income tax.
As a result, Tatyana did not receive the maximum possible 76,622 rubles. (13% of 589,400), but only 69,069 rubles. (13% of income received). Unused balance is not carried over to other periods. When Tatyana's daughter becomes an adult, the woman will lose the right to apply for a deduction for her treatment.
Tax refund for treatment for stepfather
As follows from the provisions, both natural parents and adoptive parents or guardians have the right to return a tax deduction for the treatment of a child. It follows that a stepmother or stepfather cannot do this.
Example 4
Marina has a son, Artem, from her first marriage, who lives with her and her second husband. The child's stepfather did not adopt the child. Marina is on maternity leave with her youngest daughter and has no income. In 2017, Artem underwent a paid operation. However, neither Marina nor her husband have the right to receive a deduction for expenses incurred for treatment. Marina did not pay personal income tax, and her husband, although he works, is not Artem’s father.
Tax deduction for medicines for a child
In addition to paying for the treatment itself, you can also get a tax refund on expenses incurred for the purchase of medicines. The procedure is the same: either through the tax office or from the employer.
The confirmation is:
- original prescription issued by a doctor with a tax stamp;
- checks for payment of drugs.
Example 5
When Oksana’s daughter got sick, she decided to treat her with an expensive medicine that a friend recommended to her. The product was sold in a pharmacy without a prescription. Oksana decided to reimburse the tax office for the purchase of medicines. The Federal Tax Service denied the deduction because the woman did not have a properly executed prescription from the attending physician.
Results
- A deduction for the treatment of a child is provided strictly until he comes of age.
- Natural parents or official adoptive parents/guardians have the right to receive it. Other persons (stepfather, brothers/sisters, grandfathers, etc.) do not have this opportunity.
Loading...