A person who has spent money on medical services for himself and loved ones has the right to apply for a refund of income tax for dental treatment or other medical procedures within the limits established by law.

If during the year the consumer had income subject to personal income tax, then he can reimburse 13% of the costs incurred.

Art. 219 of the Tax Code includes part of the income spent by the personal income tax payer on treatment in the list of social deductions, along with expenses for charity and.

When determining the amount of the deduction, the costs of treatment of the person himself, his parents, spouse and children under eighteen years of age are taken into account.

The fundamental conditions for a personal income tax refund for treatment are that an organization or individual entrepreneur has a license to provide medical services, documentary evidence of the taxpayer’s expenses and receipt of income taxed at a 13% rate.

Individual entrepreneurs who have chosen the simplified system and therefore do not pay personal income tax cannot reduce their income from business activities by the amount of social deductions.

It will not be possible to reimburse 13% of the funds spent on treatment if a person is unofficially employed: since they do not pay personal income tax, there is, accordingly, nothing to return. No tax - no refund.

The Tax Code emphasizes that the deduction is provided only in the amount of expenses incurred by a person at his own expense. Accordingly, an individual will not be able to return the money for a voluntary health insurance policy paid for by the employer.

What services are eligible for a tax deduction?

In the text of Art. 219 of the Tax Code emphasizes that amounts spent on the following purposes can be returned:

• receiving medical care;
• purchase of medicines;
• contributions for voluntary insurance.

The list of medical services, medications and expensive treatment, the costs of which can be deducted, is indicated by Government Resolution No. 201.

Service services - for example, staying in a paid ward - are not subject to the laws governing the right to a social deduction. If a certificate from a medical institution is issued for the total amount, including both treatment and additional services, then a refund will be received from all the money paid to the clinic.

The search for a medicine prescribed by a doctor should not be done by the trade name of the drug, but by the active substance, which is always indicated in the instructions. For example, sodium heparin, included in the list of drugs, is the basis of heparin, lyoton and thromblesses.

Enoxparin sodium is sold under the names hemapaxane, clexane and enixum. Accordingly, having purchased these medications as prescribed by a doctor, a person can qualify for a deduction in the amount of the costs for them.

Personal income tax reimbursement for treatment

Reimbursement of costs for medical services is carried out through the tax authorities in the year following the year of actual payment for treatment or medicines.

You can return the money separately for each year or in total for no more than three previous years.

The choice of one method or another falls on the shoulders of the payer.

The tax refund algorithm for treatment in 2016 is as follows:

• preparation of documents;
• submission of the package to the MIFTS;
• waiting for the results of the desk audit;
• receiving the money.

Lost your receipt for a product but want to return it? Is the seller obliged to accept goods without a receipt, read.

Required documents

The right to a personal income tax refund for treatment is granted at the initiative of the taxpayer.

To use it, you must first prepare documents for the return of income tax for treatment according to the list defined by tax legislation.

1. Certificate from a medical institution in the form approved by the Ministry of Health and the Federal Tax Service (original).
2. A license confirming the right of a legal entity or individual entrepreneur to provide medical services.
3. Agreement for the provision of medical services (copy).
4. Fiscal receipts or PKO (copies).
5. Recipes for the tax office according to form No. 107-1/u.
6. A document confirming family or marriage relations (copy).
7. Declaration 3-NDFL for income tax refund for treatment.
8. Application for a refund indicating the details for the transfer of overpaid funds.

Since the income of spouses of the Civil Code of the Russian Federation and the Investigative Committee of the Russian Federation relates to their common property, one of them can claim a deduction for the treatment of the other, regardless of whose name the certificate is issued. This position is also applied by the tax authorities; it is reflected in the Letter of the Federal Tax Service No. BS-4-11/17171@ dated 10/01/2015. Of course, this remark applies only to official, that is, registered with the registry office, marriage relationships.

If the certificate contains the details of the medical organization’s license, then it is not necessary to provide a copy of this paper.

A contract for medical services is provided upon its conclusion. Accordingly, clause 3 is not always present in the tax package.

Documents confirming payment become necessary when receiving a deduction for medications. Cash register receipts fade quickly, so it is advisable to make copies of them soon after purchase.

Prescriptions for tax authorities are prepared by a doctor at the request of the client. It is necessary to check that the date on the prescription form is not later than the date indicated on the receipt.

A copy of the certificate - about marriage or about the birth of a child - must be attached if a person claims a deduction for the treatment of the other half, parents or children.

An income certificate is ordered at work.

To obtain the maximum possible deduction amount, it is allowed to use 2-NDFL from several employers.

The person applying for a tax refund fills out 3-NDFL independently based on information from other documents. You can also turn to the help of citizens or organizations offering services to fill out the document for a small fee. The approved declaration form for each year is published on the official website of the Federal Tax Service.

Documents according to the above list are provided to the tax service at the place of registration of a person as a taxpayer as follows:

• personally;
• by mail;
• through the personal account of the tax payer.

The package can be sent by mail, indicating the value of the item and accompanying it with an inventory and notification of delivery.

The verification period is three months and is calculated from the date of sending the documents (clause 4 of article 80 of the Tax Code of the Russian Federation).

It is now convenient to send 3-NDFL with accompanying documents from your personal account, having previously generated an electronic signature there.

This type of interaction with the tax authorities is the most preferable way to apply for a tax refund for treatment.

The person who paid for medical services is strongly advised to keep receipts. Careful handling of documents is the key to obtaining a certificate in a short time.

Otherwise, you will have to contact the clinic administrator with a request to restore payment documents, and this involves additional time and nerves.

How to calculate tax deduction

Calculation of the amount of tax deduction and determination of the refund amount is carried out in form 3-NDFL.

It is possible to fill out both paper and electronic declaration forms.

Example 1. Let a person spend 150,000 rubles on medical services under code 1 (simple treatment) in 2015.

At the same time, according to the 2-NDFL certificate, his taxable income for the same year amounted to 360,000 rubles, and the amount of income tax paid was 46,800 rubles.

Guided by current legislation, he can reduce the taxable personal income tax base by the amount of the established limit - by 120,000 rubles. The amount to be refunded will be 120,000*13%/100%=15,600 rubles. He can submit documents for reimbursement of funds until December 31, 2018 inclusive.

Example 2. Let a person spend 130,000 rubles on medical services under code 1 (regular treatment) in 2015, and 200,000 rubles under code 2 (expensive treatment). At the same time, according to the 2-NDFL certificate, his taxable income for the same year amounted to 840,000 rubles, and the amount of income tax paid was 109,200 rubles.

According to the current code, he can reduce the personal income tax base by the amount of the established limit for conventional treatment and by the full cost of expensive treatment: 120,000 rubles + 200,000 rubles = 320,000 rubles. The amount to be refunded will be 320,000*13%/100%=41,600 rubles, which is less than the income tax withheld for this year.

If you paid for treatment, you can return part of the money spent by applying for a social tax deduction. Refunds can be made in different ways; depending on this, the list of required documents changes. Next, we will tell you what documents for a tax deduction for treatment must be submitted to the Federal Tax Service, when and how to submit them.

In case of filing a 3-NDFL declaration for several years, a separate 3-NDFL declaration and a separate package of documents for a tax deduction for treatment are submitted for each year.

What documents are needed to receive a tax deduction for treatment through an employer?

The procedure for providing a deduction from the employer differs from the procedure for returning money for medical services through the Federal Tax Service (more on this in).

First you need to confirm your right to deduct (receive a notification). To do this, the following documents are submitted to the Federal Tax Service in the current year (in the year of payment for treatment) to obtain a tax deduction for treatment:

• application for confirmation of the right to receive a tax deduction for treatment,
• certificate of payment for medical services (original),
• agreement with a medical institution (copy),
• medical institution license (copy),
• checks, other payment documents (copy),
• prescriptions for medicines (original),
• document confirming relationship and/or marriage in case of receiving a deduction for a relative (copy of marriage certificate, birth certificate).

• written statement to the employer,
• notification confirming the right to receive a deduction for treatment.

For what kind of treatment can I submit documents and receive a deduction?

Tax refund is possible for:

• (including for installation

According to Russian legislation, every citizen of the Russian Federation who has paid the costs of treatment or the purchase of medicines at their own expense has the right to receive a social tax deduction. You can return 13% of the amount spent on medical services, while the maximum payment cannot exceed 120 thousand rubles. To receive this benefit, you first need to find out what documents are needed to return 13 percent on medical services. The answer to this question can be found on this page.

Below we will talk directly about the documents required to obtain a tax deduction for the costs of treatment or the purchase of medicines. If you are interested in the conditions under which this benefit is provided, then read the separate review. We will not just provide a complete list of documents that will be required to return 13% from medical services. You can also find out where to get these documents here. In addition, we will separately tell you how to fill out 3-NDFL for a tax deduction for treatment. Without filling out this declaration, it is impossible to receive payment.

• Important

• When submitting copies of documents confirming the right to a tax deduction to the tax office, you must have their originals with you for verification by a Federal Tax Service inspector.

List of documents for a 13% refund from medical services

Obtaining a tax deduction for expenses for treatment or medicine is only possible if you are officially employed and pay the state 13% of your income. Also, to receive a tax deduction for treatment, other conditions must be met. The most important condition is that medications or other medical consumables involved in treatment were purchased during expensive treatment from the list of services that are subject to tax deductions. For example, this could be dental prosthetics. You can learn more about the conditions for providing a deduction in a separate article; here we will tell you what documents are needed to return 13 percent from medical services.

To receive a deduction for treatment, you will need the following documents:

• Application for personal income tax refund (a sample is available on the Federal Tax Service website);
• Copies of all pages of the passport of a citizen of the Russian Federation;
• Copy of TIN;
• Agreement with a medical institution for the provision of paid medical services;
• Certificate of payment for medical services;
• Payment document confirming the actual costs of treatment;
• A copy of the license of the medical institution for the right to provide medical procedures;
• Certificate in form 2-NDFL;
• Completed 3-NDFL declaration.

If you want to receive a tax deduction for medical services provided to your close relative, you will additionally have to provide documents confirming your degree of relationship. In the case of children, this will be the birth certificate. If a spouse received treatment, a marriage certificate will be required. If you need to return 13% for medical services provided to one of your parents, then also include your birth certificate.

Separately, it should be said about the tax return and certificate 2-NDFL. First, get a certificate of income from your employer. It is also possible in electronic form. Then, based on this document, the 3-NDFL declaration is filled out. You can download a sample declaration on the Internet. When all the documents are ready, go with them to the tax authority at your place of residence. A Federal Tax Service employee will check the documents and if everything is in order, after some time you will receive 13% of the amount spent on medical services.

Tax deduction for treatment when applying to an employer

In addition to the option described above, when you receive a tax deduction in one payment in the amount of taxes paid for the year, there is another way to receive a social deduction. You can receive a deduction from your employer and no income taxes will be withheld from your salary. The advantage of this method is that you can receive a tax deduction when contacting your employer before the end of the tax period, which is impossible when applying to the Federal Tax Service.

To receive a deduction through your employer, follow these steps:

1. Write a free-form application to receive a notification from the Federal Tax Service about the right to a tax deduction (you can download a sample on the Internet);
2. Prepare a package of necessary documents (the list is given above);
3. Submit a package of documents and an application for notification to the Federal Tax Service;
4. After a month, contact the tax office to receive notification of your right to a social tax deduction;
5. Provide the notice you receive to your employer.

Now you will receive a salary without personal income tax withholding until 13 percent of medical services are returned. If taxes do not cover the amount spent on treatment during the year, the procedure will have to be repeated.

Refund of personal income tax for medical services (including dental treatment)

Individuals can return tax for medical services in the following cases:

• when paying for your own treatment (including dental treatment);
• when paying for treatment for a spouse, parents and children under the age of 18 (including adopted children and wards under the age of 18);
• when paying for medications prescribed by a doctor, for yourself or for a spouse, for parents or children under the age of 18 (including adopted children and wards under the age of 18);
• when paying insurance premiums under a voluntary health insurance agreement, which was concluded for the purpose of treatment of oneself or the treatment of a spouse, parents or children under the age of 18 (including adopted children and wards under the age of 18).

determination of the appropriate code for medical services provided is within the competence of the medical institution that issued the certificate.

An important condition for receiving a tax deduction for treatment is that an individual has income, which is taxed at a rate of 13%. Such income includes, for example, wages.

In any case, regardless of the type of treatment (expensive or not), a refund of income tax for medical services is possible in an amount no more than the personal income tax paid for the corresponding year of expenses.

In order to find out the amount of income received (wages) and the amount of tax paid by the employer, it is necessary to request a certificate from work (from the accounting department) in form 2-NDFL.

Example 1: In 2016, Ivanov A.A. spent 250,000 rubles on the operation. According to a certificate received from a medical institution, these expenses are expensive, therefore, the entire amount can be deducted. Thus, Ivanov A.A. claims a refund from the tax office - 32,500 rubles (13% of 250,000 rubles). The income of A.A. Ivanov, as follows from certificate 2-NDFL for 2016, amounted to 180,000 rubles, the amount of tax paid was 23,400 rubles. In this case, despite the fact that Ivanov claims to return 32,500 rubles, he will only be able to receive 23,400 rubles. In this case, the shortfall in the amount of 32,500 - 23,400 = 9,100 is burned out and is not carried forward to 2017. Therefore, it is important, if you have several jobs or change employers during the year, to use all 2-NDFL certificates to apply the maximum possible deduction.

To receive a tax deduction, a medical institution must also have a license to provide medical services.

Not all types of medical services or medications can be deducted (letter of the Ministry of Finance of Russia dated July 4, 2018 N 03-04-05/46178).

There are 3 lists approved by Decree of the Government of the Russian Federation of March 19, 2001 N 201, for the services and medicines of which a deduction can be obtained:

A social tax deduction for personal income tax can be provided in the amount of expenses actually incurred by the taxpayer for a medicinal product that is not directly included in the List, but which contains a medicinal product named in the List as an active substance.

the issue of classifying those or other types of treatment services provided to the taxpayer or members of his family as specific types of treatment included or not included in the List is decided by the medical institution or individual entrepreneur who provided such services to these persons.

ATTENTION: from 2019, a deduction can be received when purchasing any medicine according to a doctor’s prescription.

Also note:

• When purchasing a voucher to a sanatorium, a deduction is possible not from the full cost of the voucher, but only in part of the cost of the voucher for treatment (medical services).
  This cost must be indicated on the certificate of payment for medical services.
  (Letter of the Ministry of Finance of Russia dated December 25, 2018 N 03-04-05/94619)
• When purchasing medications, deductions are possible for medications that were prescribed directly by the attending physician - that is, there must be a prescription.
• Deductions are also possible for medicines that are not included in the list, but contain medicines included in the list.

To receive a tax deduction, you must fill out a tax return in form 3-NDFL with all supporting documents attached and submit it to the tax office.

Deductions for dental treatment;

Deductions for child treatment, etc.

Documents for tax refund for treatment

1. Help 2-NDFL
2. Passport
3. Copies of payment documents confirming treatment expenses (checks, receipts, etc., issued to you)
4. A copy of the agreement for the provision of medical services (if such an agreement was concluded)
5. A copy of the medical institution’s license confirming the right to provide medical services
6. Original certificate of payment for medical services
7. When paying for parents: a copy of a document confirming the relationship; when paying for children: a copy of the birth certificate; when paying for a spouse: a copy of the marriage certificate; when paying for a ward: a copy of the document confirming guardianship or trusteeship
8. When paying for medicines: the original prescription form with the stamp “For the tax authorities of the Russian Federation, payer’s tax identification number”
9. When paying premiums under voluntary medical insurance agreements: a copy of the insurance agreement or insurance policy; a copy of the insurance company's license; copies of documents confirming kinship, guardianship, guardianship, marriage when paying not for yourself

The list of additional documents can also be clarified at the tax office at your place of residence.

You must also take the original documents with you to the tax office. Tax return 3-NDFL and Tax Refund Application must be prepared in two copies. The tax inspector will return one copy to you with a note on acceptance of the documents.

If you are officially employed, you have the right to a refund from the tax office of up to 13% of expenses for training, treatment or the purchase of residential real estate!

Fill out the 3rd personal income tax declaration right now:

Calculate online the amount of compensation that you can receive from the tax office while officially working, for expenses on training, treatment or buying an apartment!

Find out how much you can get back from the tax office:

Tax deduction for treatment: what is it, who is it provided for, how to get it? At the end of the article there are answers to popular questions.

If you have ever been sick, then you know that getting treatment today is not a cheap pleasure. Even medicines for the common cold often cost a pretty penny, let alone the costs of treating serious illnesses. However, there is still a way to save money and get back some of the money spent. This is a tax deduction for treatment.

What is a tax deduction

Every officially employed Russian pays the state income tax in the amount of thirteen percent of his salary. For this, the state in some cases provides tax benefits to taxpayers. This is done to reduce the financial burden on citizens who bear the costs of socially significant needs: treatment, education, improvement of living conditions.

If you pay for treatment for yourself or a loved one, you are also entitled to a tax deduction. This means that you will be able to return thirteen percent of the cost of treatment - of course, provided that personal income tax is withheld from your salary every month.

A tax deduction is an amount of income that is not subject to personal income tax. If the right to a deduction arises, you can return previously paid taxes in a certain amount or stop paying personal income tax for some time.

A tax deduction for treatment is not provided to pensioners, women on maternity leave and other categories of citizens whose income is not taxed.

In what cases is a deduction provided?

The right to apply for a tax deduction arises when paying for the following expenses:

• own treatment and treatment of immediate relatives (spouse, parents, children under 18 years of age);
• purchasing prescription medications and purchasing a voluntary health insurance policy for yourself or the relatives listed above.

There are no tax benefits for treatment expenses for other relatives. The wife will not be able to receive a tax deduction for the treatment of her husband's parents, and vice versa. If you want to compensate for the costs of treating your parents, the spouse who is directly related to them must pay medical expenses and submit documents for deductions.

You can receive a deduction provided that a number of conditions are met:

1. The taxpayer paid for medical services and medications from his own funds.
2. The institution providing medical services is located in Russia and has the appropriate license.
3. Paid services are included in the list of medical services for which a deduction is provided (defined by Decree of the Government of the Russian Federation of March 19, 2001 N 201).
4. Paid medications are included in the list of medications for which deductions are provided (defined by Decree of the Government of the Russian Federation of March 19, 2001 N 201). (downloads: 22)

How much money can you get back?

The amount of compensation depends on what kind of treatment you paid for: standard or expensive. In the first case, it will be possible to return only thirteen percent of 120,000 rubles, in the second, a deduction can be issued from the full amount of expenses.

TO standard treatment The following types of medical services include:

• diagnostics and treatment in emergency medical care;
• diagnosis, prevention, treatment and medical rehabilitation in inpatient medical institutions (including day care), including medical examination;
• diagnostics, prevention, treatment and medical rehabilitation when providing outpatient medical care to the population (including in day hospitals and by general (family) practitioners), including medical examination;
• diagnostics, prevention, treatment and medical rehabilitation in sanatorium and resort institutions. Please note that in this case, only expenses directly for medical services can be deducted;
• health education services.

TO expensive medical services include surgical operations, therapeutic and combined treatment of serious diseases, plastic surgery, IVF (a complete list of expensive types of treatment: (downloads: 26)).

Important! As part of the deduction, only the money that was actually paid as personal income tax is returned. If the amount of personal income tax withheld for the year is less than the due payment, only the taxes actually paid can be returned.

Example 1. During the year, you spent 130,000 rubles on dental prosthetics at the dentist. and 150,000 rub. paid for an operation that was an expensive service. With a salary of 80,000 rubles. per month, annual deductions for personal income tax amounted to 124,800 rubles. Dental services are standard treatment, so you can get back 13% not from the entire cost, but from 120,000 rubles. For expensive treatment there are no restrictions on the amount of deduction, so compensation will be calculated from the full amount of expenses.

(120 000 + 150 000)*13% = 35 100.

This amount is less than the taxes you paid during the year, so you will be able to get it back in full.

Example 2. Expensive treatment cost 300,000 rubles. The amount of deduction for this treatment is not limited; compensation can be issued from the full cost of expenses (13% of 300,000 = 39,000 rubles). At the same time, your salary is 20,000 rubles, and for the year you paid 31,200 rubles. Personal income tax. The amount of taxes actually paid is less than 13% of the cost of treatment, so you can only get back 31,200 rubles.

You can find out what type of treatment the paid medical services belong to by using the service code:

• code “1” – standard treatment;
• code “2” - expensive.

How to get a deduction

There are two ways to apply for a tax deduction for treatment:

1. Through the tax office. In this case, the application for deduction is submitted after the end of the calendar year in which the treatment was paid. Compensation is paid immediately for the entire tax period.
2. At the employer's. You can submit a request for a deduction immediately upon payment for treatment, without waiting for the end of the year. After the tax office confirms your right to deduction, your employer will stop deducting personal income tax from your salary for a certain period.

Let's consider both methods in detail.

Registration of deductions through the Federal Tax Service

Step 1. Collection of documents.

Before you contact the tax office to receive a deduction, you need to collect a set of documents: (downloads: 223)

Important! Payment documents must indicate the exact name of the medical institution, which coincides with that indicated in the license, and the names of medical services and medications must coincide with those provided for by Resolution No. 201. (downloads: 40)

Step 2. Submission of documents to the Federal Tax Service.

You can submit documents to the tax office in different ways:

1. In person or through an authorized representative (a notarized power of attorney is required) at the Federal Tax Service office at the place of registration.
2. By registered mail via Russian Post or courier service.
3. Through the “Personal Account” on the website of the Federal Tax Service www.nalog.ru. You can obtain access to your “Personal Account” by directly contacting any branch of the Federal Tax Service.
4. Through the State Services portal. To apply for a tax deduction for treatment through State Services, you will need to obtain an electronic signature in advance. For an individual, a non-qualified electronic signature is sufficient, an application for which can be submitted through a personal account on the State Services. The signature is free and valid for a year.
5. Through MFC. The service is free.

Step 3. Receive money.

Verification of documents may take up to 3 months. After a positive decision is made, the money will be transferred to the bank account specified in the application. If you submitted documents online, you will need to additionally write a statement in your “Personal Account” indicating the account number. This will need to be done after the tax office confirms your right to receive a deduction. The application status is reflected in your “Personal Account”.

Receiving a deduction from the employer

Step 1. Receive a tax notice.

To do this, you will need to submit to the tax office almost the same set of documents as in the first case, with the exception of the tax return and income certificate. Instead of applying for a deduction, you will need to write an application for issuing a tax notice and attach a certificate with the employer’s details.

Step 2. Transfer of documents to the employer.

You will need to submit an application for a deduction along with your tax notice.

Step 3. Receiving a deduction.

After receiving a tax notice, the employer will stop deducting personal income tax from your salary until the amount of compensation is exhausted.

Both methods of receiving a deduction have their pros and cons. When you apply for compensation through the Federal Tax Service, you will be able to return the full amount due to you, in addition, you will not need to additionally contact your employer. But in the second case, you don’t have to wait until the end of the year and start receiving deductions immediately after paying for the treatment.

FAQ

Is it possible to get a tax deduction for the treatment of a child over 18 years old if he is a full-time student and does not work?

• No, a tax deduction for the treatment of a child is provided only for a child under 18 years of age, even if he is a full-time student.

Is it possible to get a tax deduction for dental treatment?

• Yes, dental treatment is a medical service for which a tax deduction is provided. However, dental services can be standard and expensive. Thus, filling and prosthetics of teeth are standard treatment, and installation of implants is expensive.

Within what period can I submit documents for a tax deduction?

• The deduction is provided if the documents were submitted no later than 3 years after payment for treatment.

Is it possible to simultaneously claim the right to deduct for treatment and?

• Yes, this is possible, but the total amount of social deduction should not exceed 120,000 rubles. for all types of expenses. In the case of a deduction for expensive treatment, there are no restrictions on the amount of deduction.

How many times can I apply for a deduction for treatment?

• The right to a social deduction can be claimed an unlimited number of times, and in one tax period you can return an amount not exceeding the established limit.

Can the unused balance of the deduction be carried forward to the next year?

• No, unlike, the unspent balance of social deductions is not carried over to the next tax period.

Can a woman on maternity leave apply for a tax deduction for the treatment of a child?

• Deductions are provided only for taxes actually paid. If you are on maternity leave and do not pay personal income tax, compensation is not provided. However, if the treatment was paid for in the year when you were still working and paying taxes, you will be able to file a deduction for that period.

How much compensation can you expect when paying for the treatment of two children?

• Limit of 120,000 rubles. is established not for each child, but for each taxpayer. If during the year you paid more than the specified amount for the treatment of your children, you can divide the costs between both spouses in any proportion.