Tax credits for treatment or the purchase of medicines belong to the group and are provided only if the individual has prepared and correctly executed all the necessary information. 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 (paragraph three), provides for a reduction in the size of the taxable base for individuals who have paid for medical services or spent on.
Thus, if the taxpayer was forced to invest material resources in treatment, then he has the right to return some of them back to himself.
What needs to be done to return
Please note that not everyone can take advantage of the social tax deduction. The tax inspectorate will accrue monetary compensation only if the following conditions are met:
- Payment of income tax. Material resources that are returned as compensation are written off from the amount given by an individual for income tax to the state treasury. In this regard, in order to receive a deduction, you need to pay 13% of all income for personal income tax. Persons who are not taxpayers are not entitled to a tax credit.
- Proper documentation. Since you can return the travel tax associated with medical expenses not only for yourself, but also for a child, father, mother, brother or sister, then all documents confirming the fact of payment must be drawn up 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 receive 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 apply
It often happens that the package of documents is fully assembled and properly executed, and the taxpayer still does not receive monetary compensation. As a rule, this is due to non-compliance.
Documents must 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 you can use the deduction accrual service only in 2019, and information in all documents must be entered for 2017.
It should be noted that it is possible to receive a tax rebate associated with the payment of treatment only for the last three years. Therefore, if a person was treated in 2014, then he has the last opportunity to receive a deduction in 2017, and in 2019 this right automatically expires.
The documents
In order for the tax service to make a positive decision regarding the accrual of monetary compensation for paying for medical services, and also to spend the minimum amount of time on a desk audit, we strongly recommend that you carefully consider the preparation of documentation. All information entered 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 accruing any type of social deductions. This group includes the following business papers:
- Declaration. Without this document, the taxpayer will not be able to prove that the tax service has no 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, as a rule, the employer, and not the taxpayer himself, pays income tax on wages, a certain form of document was introduced - 2-NDFL, in which all information on 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 completed by the applicant for the reduction of the tax base and must contain all the details of the account to which material 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 the costs of treatment. The applicant for the 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 checks from the pharmacy. It is on the basis of the checks provided 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 the form of 3-NDFL and requires compliance with many nuances. The declaration form consists of many pages, of which only a few are required.
However, before proceeding with filling 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 the form of 2-NDFL.
- A certificate issued by a medical institution, which indicates the payment for treatment.
- Checks, receipts, as well as any other documents of a payment nature.
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 file a tax deduction for the treatment of retired parents.
Why is the last statement so relevant? Because the era of high-quality free medicine is fading away, and the opportunity to receive additional funds is becoming more necessary than ever.
Let's look at how to use the right to a tax deduction in the case when our closest people - parents - are sick.
Why do we take the case of a pensioner? Because it is difficult for this category of citizens to receive 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 a father 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 Andrei receives a white salary and pays taxes.
Of course, there are exceptions when Lev Borisovich can issue a tax deduction himself, and the help of children is not required. This happens in the following cases:
- working pensioner;
- in the presence of any income from which 13% is paid to the state.
One way or another, if pensioner Zvezdochkin paid personal income tax in the current year, he can claim a tax refund for treatment, which he underwent in the same year. The conditions that you will have to face will be standard, as for all taxpayers.
If there were no tax payments or the amount is small, it is more profitable to turn to children for help.
How much can be returned
The state provides the opportunity to issue a deduction not only for the cost of their treatment and medicines, but also for parents, spouse or children under 18 years of age. This is what our Zvezdochkins will use.
After all, the situation is much simpler if a person who has 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.
It is possible for a non-working pensioner to resort to help. But in this article we are considering the possibility of refunding the tax deduction specifically for retired parents.
We need to deal with 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 to the state 20,000 rubles * 13% * 12 months = 31,200 rubles, then no matter how much the father’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 between the costs of medical treatment, education, retirement savings or charity.
So, no matter what the prices are in the clinic, in fact Andrey will receive no more than 120,000 * 13% = 15,600 rubles.
The only exception is when the limit of 120,000 rubles. does not work - usually these are complex operations or serious illnesses. Whether the procedures are expensive or not, you can find out from, which is 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 refund the tax for the treatment of relatives
So, in order to get a deduction after contacting the doctors, you need to know:
- the clinic must have a license to provide services;
- the types of services passed must be included in the list approved by the government;
- if you have to purchase medicines, then the latter must be prescribed by a doctor and also be included in a special list.
Leaving the medical institution, you must not forget the contract for the provision of services and a certificate of payment. All payment documents must be drawn up for the one who will go to the tax office. In our case, this is the son-Andrey, and not the patient-father.
To the final package of documents, you need to add proof of relationship with the patient, for Andrey - a birth certificate.
Return periods
With regard to the timing of the return, the deduction for treatment is issued for the year in which the medical expenses 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 a deduction in 2020.
The “statute of limitations” for a refund of treatment tax is three years. That is, after spending 2017, an appeal to the tax office can take place in 2018, 2019 or 2020. It is impossible to delay it longer, as the tax office will refuse to refund the money.
What else is important
Whether you make a tax deduction for your own treatment or the treatment of your loved ones, the difference in the procedure is small. Most importantly, 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 to come.
If you need personal advice or assistance in filling out a 3-NDFL declaration, feel free to leave. We work quickly and with pleasure! And in confirmation of this
The current fiscal legislation allows the production of certain types of spending to return part of the money spent, as a rule, of social importance. 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 you need to collect.
The deduction is the return of money spent on the treatment of parents of their children, withheld in the form of 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. Thus, the state provides support to its citizens, returning part of the money they previously transferred to the budget. The deduction is provided for expenses that are of great importance to the person and his family. This is not only treatment, but also education, pensions, buying a home.
Each natural person working under an employment or other contract pays a monthly tax from his income to the budget. Its size is 13 percent of the amounts received. This means that if a citizen receives a salary of 20,000 rubles per month, then 2,600 rubles are deducted. Accordingly, for the year, personal income tax will amount to 31,200 rubles. It is a part of this amount received in the budget that can be returned as compensation for the cost of treating a child.
Applicants
The deduction for expenses for medical services and the purchase of drugs for the treatment of children is entitled to be received by their parents. In this case, the child can be both own and adopted, under the age of eighteen years. Not every mom or dad can qualify for a refund. Only those who, upon receiving income, pay personal income tax in the amount of 13 percent are entitled to receive compensation. These are persons working under an employment or contract agreement.
Individual entrepreneurs cannot claim a refund of payment for the treatment of a child, since their taxation is carried out at a different rate. Also, the unemployed who are registered with the Employment Center, students, pensioners and the disabled who receive only social benefits do not have the right to compensation. These categories of citizens from their income do not transfer to the personal income tax budget.
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 sets out the rules for obtaining a deduction. It determines a limited circle of persons whose treatment costs can be partially reimbursed. These include:
- children under eighteen;
- husband or wife in an officially registered marriage;
- parents.
Thus, this does not include adult children who are already eighteen years old. Often, for some time after the onset of 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, the purchase of medicines, the costs in such a situation fall on the shoulders of the parents. But the current version of the law does not allow you to receive a deduction for the treatment of children over 18 years of age. If such a request is made, a refund will be denied. There are no exceptions for a disabled child.
When establishing such a rule, the legislator took into account that at present many students combine study with work. In addition, they can earn additional income. For example, from the rental of real estate. That is why such a restriction is established.
If it becomes necessary to spend on the treatment of an adult son or daughter, it can be recommended to proceed as follows. If the expenses are borne by the parents, while the sick person himself works, all documents must be issued in the name of the child. It is he who will be able to claim the deduction in the future. But if you do not receive income, for example, 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 medicines, the maximum amount of such expenses cannot exceed 120,000 rubles during the calendar year. At the same time, this also includes other social deductions provided for education 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. Consider examples from life.
- The Romanovs paid for their daughter's treatment, 80,000 rubles. When submitting documents, the husband can issue 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 making a deduction, she can take into account only the established limit of 120,000 rubles. Accordingly, the maximum allowable amount of 15,600 rubles will be subject to a refund.
- 120,000 x 13% = 15,600 rubles
- During the year, the Luzhins spent 70,000 rubles on the education of their eldest son, and 60,000 rubles on the treatment of their daughter. To get the deduction, both of 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 where you need to pay for expensive treatment or medicines. In this situation, the deduction can be received without limiting the amount. This requires the following conditions to be met:
- Treatment should be classified by law as expensive (contained in a list approved by a government decree).
- There is no possibility of receiving services or medicines for free, which is stated in the contract.
- A certificate of a certain type is issued stating that services or medicines are required for treatment, without them it will not be effective.
It should be borne in mind that you can return only the amount within the limits of taxes paid for the year. If the cost of treatment exceeds income, the compensation is returned in the amount of the transferred personal income tax. Let's look at an example.
Citizen Evtukhov earns 30,000 rubles a month, 360,000 rubles a year. The annual tax was 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 Yevtukhov will be paid compensation only in the amount of the actually transferred personal income tax, 46,800 rubles.
List of services and medicines
Not all services and medicines can be deducted. Returns are allowed only on certain lists. They are approved by the Decree of the Government of the Russian Federation. The types of treatment include:
- diagnosis and treatment in the implementation of emergency medical care;
- diagnosis and treatment in the polyclinic and during daytime inpatient observation;
- medical expertise;
- treatment and rehabilitation in a sanatorium;
- health education services.
The return of personal income tax for the treatment of a child without setting a limit is possible when he receives an expensive type of medical services. In the presence of severe forms of diseases 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 for:
- congenital defects;
- prosthetics;
- organ and bone marrow transplantation;
- installation of stimulants;
- plastic surgery;
- genetic diseases;
- treatment of cancerous tumors of the thyroid gland;
- blood clotting diseases, inherited;
- 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 by artificial insemination (IVF);
- a number of other serious diseases.
It is not difficult to determine whether medical services are expensive, for which a deduction can be made 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. It will contain a code. If "01" is indicated, then this means the return of money with a maximum limit of 120,000 rubles. "02" is a confirmation that expensive medical services were provided.
To receive a deduction, it is necessary that all the services listed above be provided by Russian medical institutions. They can be both public and private, with the appropriate license. It is allowed to receive treatment from individual entrepreneurs.
If the child was taken abroad for health improvement, then a refund of part of the expenses is not possible.
Reimbursement for the purchase of medicines is possible only in relation to those funds that are prescribed by a doctor. This must be confirmed by an appropriate certificate, sealed. In addition, it must be concluded that without the appointment of specific drugs, treatment will be ineffective. At the same time, they cannot be provided free of charge by a medical institution, they must be purchased by the patient on their own. The list of medicines includes:
- drugs for anesthesia;
- painkillers containing narcotic drugs;
- against gout;
- anti-tuberculosis;
- antiallergic;
- for the treatment of Parkinson's disease;
- anticonvulsants;
- antidepressant and from psychodisorders;
- for the treatment of alcohol and drug addiction;
- from sleep disorders;
- for the treatment of infections;
- vaccines and sera;
- for the treatment of tumors;
- hormonal drugs;
- intended to treat diseases of the blood;
- 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 range of specific drugs. To find out if you can get reimbursed for the purchased medicine, you need to find the right remedy in a government decree.
Getting a deduction through the IFTS
To receive a deduction for the treatment of a child, it is required to collect a set of documents. It must be submitted to the IFTS at the address of residence of one of the parents. To issue a refund, you must adhere to the following algorithm.
- Filling out the declaration.
You need to fill out a declaration in the form of 3-NDFL. This can be done no earlier than the year following the one in which the expenditure was 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, how much was transferred to the budget as income payments.
- Collection of the following set of papers:
- a document confirming the birth of a child (or other documents confirming kinship, 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 the treatment (with code "02");
- spine of a voucher for treatment and rehabilitation in a sanatorium;
- checks, receipts for treatment and purchase of medicines.
The contract and payment documents must be drawn up for one of the parents, regardless of which of them will claim the deduction. It is not allowed to demand the return of part of the tax paid on papers issued in the name of another person, even if he is a relative of the child, or a charitable organization.
Also, a deduction can be provided for voluntary medical insurance. To do this, you need to submit the contract itself, prescriptions for medicines and receipts for their purchase.
- Submission of documents.
To apply, you must personally come to the IFTS at the address of your residence. It is necessary to submit a completed and signed declaration, as well as copies of the required documents, to submit their originals for certification to the specialist. In addition, an application for the return of personal income tax 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 FTS. To do this, the applicant must have a registered personal account and have a digital signature.
After receipt of the submitted set, the tax authority conducts an appropriate verification of documents. The refund will be made within a month after its completion to the account indicated by the applicant.
You can receive a deduction for the treatment of a child for three years. For example, in 2018 it is allowed to issue a tax refund for 2015, 2016 and 2017 inclusive.
Getting paid at work
The law allows you not to wait for the new year to draw up a deduction. You can do this at your place of work. To do this, you need to perform the following steps step by step.
- Draw up an application for a deduction, attaching supporting documents (contracts, certificates, checks).
- Submit an application and a set of documents to the IFTS at the address of your residence or in electronic format through the official website of the tax authority.
- A month later, receive a notification confirming the right to deduct.
- Submit a notice to the accounting department at your place of work.
Until the end of the year, the amount specified in the notification will not withhold income payments. If there is not enough income to deduct during this period, the return of the missing funds must be made in the new year through the tax office at the address of residence. Consider an example: a citizen Golubeva bought medicine for her son for 70,000 rubles this year. She collected the necessary documents and received a notification from the tax office that she was entitled to a social deduction. This certificate was sent by her to the 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, the monthly tax is 2,600 rubles. Accordingly, since March 2018, personal income tax has not been withheld from income until all due compensation is returned.
Citizen Golubeva will receive an amount of 20,000 rubles in her hands in March, April and May. In 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
The cost of dentistry is usually 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 dental services were received, attach checks. The maximum amount of expenses is determined at 120,000 rubles. Reimbursement of expenses for a dentist 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 issue it.
You can get a deduction for the previous three years. This is done through the tax office at the address of residence 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 get a refund only for the costs of treating a minor child. After the children are eighteen years old, parents are not entitled to claim the deduction.
The tax deduction for medical services allows citizens to receive part of the money withheld in the form of income tax (PIT) and transferred to the budget. The specified type of deduction can be obtained through the IFTS or directly through the employer. Consider what nuances need to be taken into account when applying for a deduction, and what legislative restrictions are established to determine 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 the personal income tax when buying a home, when paying for the education of children, when applying for paid medical care and purchasing medicines. To use each type of deduction, certain conditions must be met:
- a citizen must be officially employed, or registered as a self-employed entity (individual entrepreneur, lawyer, notary, etc.);
- a deduction is possible only if income tax at a rate of 13% was withheld from wages or other income and transferred to the budget (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 the deduction, expenses must be documented, including for the provision of medical services (if the contract with the medical institution is concluded for a future period, and the money is not actually paid, the deduction will be denied).
The deduction for medical services implies the return to the citizen of a part of the income tax paid. The responsibility for calculating the amount of personal income tax, and its timely transfer to the budget, is entrusted to the management of the enterprise where the citizen is employed. In confirmation of this fact, a certificate in the form 2-NDFL containing a list of income and tax withholdings is issued at the place of work. This document will be used when applying for a deduction to the IFTS.
For self-employed citizens, the calculation and payment of personal income tax is their personal responsibility. To do this, an annual declaration form is filled out in the form of 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 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 a declarative basis; for this, a citizen must contact the Federal Tax Service or the employer. The basis for the calculation and transfer of the tax deduction will be the declaration form 3-NDFL and documents confirming the provision of the service and its actual payment.
Consider the rules for obtaining a deduction for reimbursement of expenses for medical services, regulated by tax legislation.
How to get a
In order 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:
- a medical institution that provided services must have a special permit document - a license (information about the license is indicated in the text of the contract or it is attached as an application);
- to confirm the fact of the provision of services with a medical institution, a written contract is concluded, a copy of it 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 these documents to receive the deduction is vested in the citizen. In the absence of supporting documents, the IFTS will refuse to satisfy the application.
Medical services that fall under the grounds 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 - a medical institution must be located on the territory of the Russian Federation (tax deductions are not provided when paying for the services of foreign clinics).
Paid services of medical institutions for which you can receive a deduction 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 tax deduction will be denied.
In addition to reimbursement for medical expenses, you can get a deduction for the purchase of medicines. To do this, you need to confirm that the medicine was prescribed by the attending physician, and the drug itself is included in a special federal list.
To confirm the cost of purchasing medicines, the following documents may be submitted:
- a certificate from a medical institution on the prescribed treatment;
- a prescription issued on the letterhead of a medical institution and signed by a specialized doctor;
- checks, receipts and money orders confirming the actual payment for medicines.
What amount of personal income tax refund can a citizen who applied for a deduction count on? Regardless of the nature of the medical service and its cost, the legislation establishes a maximum limit for the return of personal income tax. Reimbursement is possible for the amount of payment for medical services or medicines, not exceeding 120,000 rubles per year. This rule is implemented as follows:
- if the contract with the medical institution specifies an amount exceeding the legal limit, only 120,000 rubles are taken into account for the purposes of the deduction;
- from the specified limit, a citizen will be able to return no more than 13%, i.е. 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 the calendar year.
For example, if the tax deduction is calculated for the maximum possible amount of 15,600 rubles, and only 7,000 rubles of personal income tax was actually transferred over the past year, a citizen will be able to claim a refund of only 7,000 rubles.
The specified restriction of 120,000 rubles does not apply to the 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 tuition (own tuition or payment for a child), or voluntary contributions to pension insurance. If the amount of the deduction has already been used in other areas, the return of personal income tax will be denied. If the amount of the possible deduction is not used in full in the current year, its transfer to the following periods is not allowed.
The deduction can be received both for your own treatment, and when paying for medical services for the next of kin - spouse, parents, children under the age of 18. At the same time, the name of the citizen claiming a tax deduction must be indicated in the contract with the medical institution.
To receive a deduction, you need to collect the following set of documents:
- a completed declaration form in the form 3-NDFL;
- certificate in the form 2-NDFL (when employed at several enterprises, it is necessary to obtain the specified certificate for each place of work);
- deduction application;
- the applicant's general passport;
- details of the bank account to which funds from the budget will be transferred (payment is possible only in a non-cash form);
- contract for the provision of paid medical services;
- payment documents confirming the fact of payment for services or medicines (receipts, credit orders, payment orders, etc.);
- marriage certificate (upon receiving a deduction for the treatment of a spouse);
- birth certificate (if paid medical services were provided to the child).
All actions to receive a deduction through the IFTS can be carried out through a representative. To do this, you need to attach a power of attorney certified by a notary to the tax authority.
To receive a refund of funds spent on treatment, you need to apply with a set of documents to the IFTS at the place of residence. You can submit a declaration and other certificates until April 30 of the year following the reporting period. Verification of documents takes place 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 in the current year through the employer. To do this, you must first confirm the right to deduct through the IFTS. After that, the employer will not withhold income tax from the salary 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 “Taxpayer's Personal Account”.
Documents can be sent in the following ways:
- when applying in person to the IFTS, including through a representative;
- by mail with an indication of the attachment description;
- through the electronic service of the FTS website.
The method of sending does not affect the timing of the verification of the 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 mandatory. 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 substantiates 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 Istomins have two sons, aged 14 and 19. In 2017, my father paid for a comprehensive examination at the medical center for both of them. I spent 16,700 rubles on each. In 2018, the 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 amounted to 2,171 rubles.
How to get a tax deduction for the treatment of a child
Example 3
Tatyana's minor daughter is disabled. In 2017, a woman spent 589,400 rubles on her treatment. The hospital issued a certificate with the code "2". This means that all expenses are deductible. In 2017, Tatyana earned 531,300 rubles. Only with this money she has the right to return personal income tax.
As a result, Tatyana received not 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.
Stepfather's treatment tax refund
As follows from the provisions, both natural parents and adoptive parents or guardians are entitled to return the tax deduction for the treatment of a child. It follows that the 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 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 spouse is entitled to receive a deduction for the costs incurred for treatment. Marina did not pay personal income tax, and her husband, although he works, is not Artyom's own father.
Tax deduction for medicines per child
In addition to paying for the treatment itself, you can also recover the tax from the expenses incurred for the purchase of medicines. Its procedure is the same: either through the tax, or from the employer.
The confirmation is:
- an original prescription issued by a doctor with a tax stamp;
- medicine checks.
Example 5
When Oksana's daughter fell ill, she decided to treat her with expensive medicine, which a friend advised her. The product was sold in a pharmacy without a prescription. Oksana decided to reimburse the expenses for the purchase of medicines at the tax office. The Federal Tax Service refused the deduction, since 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 up to the age of majority.
- Natural parents or legal adoptive parents/guardians are entitled to receive it. Other persons (stepfather, brothers / sisters, grandfathers, etc.) do not have such an opportunity.
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