Specified social tax deduction represents the possibility of returning part of the funds spent on treatment and the purchase of medicines.

The conditions for receiving this type of deduction are the presence of the status of a resident of the Russian Federation and income taxed at a rate of 13%.

What expenses can be reimbursed?

1. Tax deductions can be obtained for expenses on:
   • own treatment or treatment of relatives (spouse, parents, children under 18 years of age) in medical institutions in Russia;
   • purchasing medications for oneself or relatives prescribed by the attending physician and purchased at the expense of own funds;
   • payment for voluntary medical insurance (under an agreement with an insurance organization) for yourself or your relatives.

Features of the deduction application

1. Limit size deduction for treatment (both for yourself and close relatives) - 120,000 rub. You can return up to 13% of expenses incurred, but no more 15,600 rubles(excluding the amount of deduction for expensive treatment);

The amount is 120,000 rubles. is common to all social expenses (except for expensive treatment and education of children and siblings). What expenses should be included in the tax deduction? the taxpayer decides;

Note: deduction limit of 120,000 rubles. for an expensive medical treatment and medications are not covered.

When paying for expensive medical services you can return up to 13% of their full price (in addition to all the others social deductions), but for this they must be included in a special list of expensive medical services approved by the Government of the Russian Federation.

Note: the final decision to recognize certain services as expensive is at the discretion of the Ministry of Health and social development. In this regard, if the service provided is not included in the list, you must contact the Ministry of Health and Social Development for clarification regarding the possibility of classifying it as expensive.

Paid medical services and medications must be included in a special list of medical services and medications approved by the Government of the Russian Federation.

Note: a deduction can also be obtained for a medicine that is not included in the specified list, but contains a substance specified in this list).

2. Deduction provided only on condition that a medical institution or insurance organization It has license, for the implementation of medical (insurance) activities in Russia.

The deduction can be obtained only if in the year in which the treatment was paid for (medicines were purchased), there was income subject to personal income tax at a rate of 13%;

Note: It should be noted that there are no clear instructions on the prohibition of receiving a deduction if there was no income at the time of payment for treatment (purchase of medicines).

3. The balance of the tax deduction is not carried forward to subsequent periods. That is, if it was not possible to receive the entire deduction in one year, it will not be possible to transfer it to the next year;
4. Deduction for treatment - reusable. You can apply for it every year within the established limit (without a limit if the treatment is expensive);
5. The agreement and payment documents must be drawn up by the deduction applicant. This restriction does not apply to spouses. When one spouse claims a deduction for the other, it does not matter who all the documents were issued for and who paid for the treatment;
6. The deduction for treatment has a statute of limitations - no more than three years from the date of expenses. Thus, in 2017, you can return the costs of treatment paid for in 2016, 2015, 2014;
7. In order to receive a deduction specifically for expensive treatment, the certificate of payment for medical services must indicate the code "02"

Examples of calculating tax deductions for treatment expenses

Example 1. Deduction for own treatment

Conditions for receiving a deduction

In 2016, Petrov I.A. paid for his treatment in a paid medical institution 60,000 rub.

480,000 rub.

62,400 rub.(RUB 480,000 x 13%).

Tax deduction calculation

Treatment expenses in 2016 amounted to 60,000 rubles. Therefore, the amount due for refund will be equal to: 7,800 rub.(RUB 60,000 x 13%).

Since for 2016 Petrov I.A. paid income tax in the amount of more than 7,800 rubles, and treatment expenses do not exceed the limit of 120,000 rubles, he will be able to receive a tax deduction in full - 7,800 rub.

Example 2. Deduction for own treatment costing more than 120,000 rubles.

Conditions for receiving a deduction

In 2016, Petrov I.A. paid for his treatment at a medical institution 90,000 rub., and also purchased, as prescribed by the doctor, medications necessary for treatment, in the amount of 40,000 rub.

Income received and personal income tax paid

Income for 2016 of engineer I.A. Petrov made up 480,000 rub.(RUB 40,000 (salary) x 12 months).

The amount of personal income tax (personal income tax) withheld by the employer for the year was 62,400 rub.(RUB 480,000 x 13%).

Tax deduction calculation

IN total expenses for the treatment of Petrov I.A. in 2016 amounted to 130,000 rub., but since there is a deduction limit for social expenses - 120,000 rubles, therefore, the amount due for refund will be equal to: 15,600 rub.(RUB 120,000 x 13%).

Since in 2016 Petrov I.A. paid income tax in the amount of more than 15,600 rubles, he will be able to receive a tax deduction in full - 15,600 rub.

Example 3. Deduction for the treatment of a child

Conditions for receiving a deduction

In 2016, Petrov I.A. paid for the treatment of his 15-year-old daughter in a paid medical institution, 70,000 rub.

Income received and personal income tax paid

Income for 2016 of engineer I.A. Petrov made up 480,000 rub.(RUB 40,000 (salary) x 12 months).

The amount of personal income tax (personal income tax) withheld by the employer for the year was 62,400 rub.(RUB 480,000 x 13%).

Tax deduction calculation

Since the daughter's age under 18 years old, Petrov I.A. has the right to take advantage of a tax deduction for the costs of her treatment. The amount due for refund will be equal to: 9,100 rub.(RUB 70,000 x 13%).

Since for 2016 Petrov I.A. paid income tax in the amount of more than 9,100 rubles, he will be able to receive a tax deduction in full - 9,100 rub.

Example 4. Deduction for expensive treatment

Conditions for receiving a deduction

In 2016, Petrov I.A. paid for an expensive lung operation costing 500,000 rub.

Income received and personal income tax paid

Income for 2016 of engineer I.A. Petrov made up 480,000 rub.(RUB 40,000 (salary) x 12 months).

The amount of personal income tax (personal income tax) withheld by the employer for the year was 62,400 rub.(RUB 480,000 x 13%).

Tax deduction calculation

Since surgical treatment of severe forms of respiratory diseases is included in the list of expensive medical services for which a tax deduction is provided in full(without a limit of 120,000 rubles) the amount due for return will be equal to: 65,000 rub.(RUB 500,000 x 13%).

However, for 2016 Petrov I.A. paid personal income tax in the amount of less than 65,000 rubles, so he can only return - 62,400 rub.(amount paid per year income tax).

Example 5. Deduction for treatment along with other social deductions

Conditions for receiving a deduction

In 2016, Petrov I.A. paid for the medicines necessary for the treatment of his wife in the amount of 60,000 rub., as well as your tuition at the institute in the amount of 80,000 rub.

Income received and personal income tax paid

Income for 2016 of engineer I.A. Petrov made up 480,000 rub.(RUB 40,000 (salary) x 12 months).

The amount of personal income tax (personal income tax) withheld by the employer for the year was 62,400 rub.(RUB 480,000 x 13%).

Tax deduction calculation

Expenses of Petrov I.A. for 2016 amounted to 140,000 rub.(60,000 rubles (for medicines) + 80,000 rubles (for training)), but since the amount of social deductions for the year cannot exceed 120,000 rubles, he will only be able to return: 15,600 rub.(RUB 120,000 x 13%).

Since for 2016 Petrov I.A. paid personal income tax in the amount of more than 15,600 rubles, he will be able to receive the amount due for refund in full - 15,600 rub.

Ways to receive a tax deduction

Through the Federal Tax Service

The procedure for obtaining a tax deduction for treatment expenses through the tax service occurs in 3 stages:

To receive a tax deduction for treatment expenses, the following documents are required:

Main documents:

1. Declaration in form 3-NDFL. Please note that the declaration form must be current for the year for which the deduction is claimed. That is, if a deduction is claimed for 2013, the declaration must be current for 2013.

Help 2-NDFL. It can be obtained from the accounting department at your place of work (if you worked in several places during the year, you must take a certificate from each of them).

Note: certificate 2-NDFL is not included in the list mandatory documents required to be submitted when claiming a deduction.

Additional documents for deduction for medical services:

Agreement with a medical institution, which states the cost of treatment. A copy of the agreement, certified personally by the applicant, is submitted to the tax service (each page of the copy must be signed).

The contract must indicate license details for carrying out medical activities. If they are absent, you must additionally provide copy of the license.

Note: if you want to receive a deduction for expensive treatment, then the costs incurred for it must also be specified in the contract with the medical institution.

Certificate of payment for medical services issued by the medical institution that provided the service.

When undergoing treatment at a sanatorium-resort institution, it is also necessary to obtain a medical certificate. It should reflect the cost of treatment minus food, accommodation, etc.

1. Copies of payment documents confirming the fact of payment for treatment (receipts, money orders etc.).

Additional documents for deduction for the purchase of medicines:

1. Recipe, prescribed by the attending physician for the purchase of medicines, drawn up in form No. 107-1/u, and containing a special seal intended for the tax authorities.
2. Copies of payment documents, confirming the fact of payment for medicines (receipts, cash receipts, payment orders, etc.).

Additional documents for deduction for health insurance:

1. A copy of the agreement with the insurance organization or policy. The contract must indicate license details for carrying out insurance activities. If they are absent, it is additionally necessary provide a copy of the license.
2. Copies of payment documents, confirming the fact of payment of insurance premiums (receipts, payment orders, etc.).

Additional documents for deduction for relatives:

1. A copy of the child’s birth certificate (in case of deduction for children).
2. Copy of marriage certificate (in case of deduction for the spouse).
3. A copy of the applicant's birth certificate (in case of deduction for parents).

note When submitting copies of documents to the tax service, it is recommended to have their originals with you.

The second stage is the transfer of collected documents to the tax authority

You can transfer the collected documents in the following ways:

1. Personally by contacting the territorial tax authority at your place of residence. With this method, the tax inspector will personally check all the documents and, if necessary, immediately tell you which documents are missing or which need to be corrected.
2. Through a representative by notarized power of attorney (some tax services accept documents by handwritten power of attorney).

By mail- a valuable letter with a description of the attachment. To do this, you need to enclose the documents in an envelope (do not seal the envelope) and make 2 copies of the postal inventory listing all enclosed documents.

This method does not require a visit to the tax office, but if mistakes were made or the package of documents was not collected in full, you will find out about it only after 2-3 months (after checking the documents).

3. By using personal account taxpayer (LKN), located on the website of the Federal Tax Service of the Russian Federation. In order to gain access to the LKN, you must contact any tax authority to create an account and receive a login and password to enter it. To do this, you need to take your TIN and passport with you. There is no fee for connecting LKN.

Note: the 3-NDFL declaration and the set of documents necessary to obtain a tax deduction can be submitted to the tax service throughout the year.

The third stage is checking documents and obtaining a tax deduction

Examination tax return and the documents attached to it are carried out in within 3 months from the date of their submission to the tax authority.

Within 10 days after the end of the audit, the tax service must send a written notification to the taxpayer with the results of the audit (grant or refusal to provide a tax deduction).

After receiving the notification, you must come to the tax authority and submit an application for a personal income tax refund indicating the bank details by which the money transfer will be made.

Funds must be transferred to within 1 month from the date of filing an application for a personal income tax refund, but not earlier than the end of the document verification (desk audit).

For what period can I get a tax deduction?

You can receive a tax deduction only for those years in which payment for treatment was directly made.

In this case, you can submit a declaration and return the money only next year, for the year in which treatment expenses were incurred. For example, if you paid for treatment in 2015, then you can return the money only in 2016.

The 3-NDFL declaration and the documents necessary to obtain a tax deduction can be submitted to the Federal Tax Service throughout the year.

How to get a social deduction through an employer

Since 2016 You can get a tax deduction for treatment from your employer. In this case, income tax at a rate of 13% will no longer be withheld from wages.

The main feature of this method is that to receive a deduction you do not need to wait until the end of the year (as is the case with the tax office); you can apply for a deduction immediately after paying for treatment.

The procedure for obtaining a deduction through an employer occurs in 3 stages:

The first stage is collecting the necessary documents

The list of documents for obtaining a deduction through an employer coincides with the documents that are required to obtain a deduction through the tax service (see above).

But there are the following differences:

1. There is no need to fill out a tax return in Form 3-NDFL.
2. You do not need a certificate in form 2-NDFL.
3. The application for a tax deduction must be completed using a different form.

The second stage is the transfer of collected documents to the tax authority

After all the documents have been collected, they must be submitted to the tax service at your place of residence. The methods for transferring documents are the same as in the case of receiving a deduction through the tax service (see above).

After 30 days (allotted for document verification), the tax service should receive notification, confirming the right to receive a deduction from the employer.

The third stage – obtaining a tax deduction

After receiving a notification from the tax service, you must write an application for the deduction and, together with the notification, submit it to the accounting department at your place of work.

Starting from the date of notification to the accounting department, income tax will no longer be withheld from wages, as a result of which it will become 13% more than usual. This will continue until the deduction is completely exhausted or until the calendar year ends.

Note: if during the year the employer provided the employee with a deduction not full size(for example, for those months while he was filling out documents to receive a deduction), then the unused balance can be obtained at the end of the year by contacting the tax service (see above for the procedure for obtaining a deduction through the tax office).

Every officially working citizen of the Russian Federation has the right to receive from the state a partial refund of funds spent on treatment, medical rehabilitation and the purchase of medicines. What are the current conditions for receiving compensation, the procedure and Required documents. We draw attention to the specifics of obtaining a deduction when paying for dental treatment, purchasing sanatorium vouchers and other non-standard situations.

Who is entitled to compensation for treatment?

To receive partial compensation from the state for funds spent on treatment, you must be:

• a citizen of the Russian Federation (and have resident status, that is, stay in Russia for more than 183 days a year);
• officially employed (based on an employment agreement or contract) or have income on which income tax is paid (for example, renting out an apartment, the payment for which is taxable);
• personal income tax payer at a rate of 13% ( monthly deductions carried out by the employer).

There is a clear list of medical services, having paid for which, you can count on reimbursement. Here are the main ones:

• ambulance services (call, emergency assistance, diagnostics);
• medical care in outpatient clinics and hospitals (prevention, diagnostics, research and examination);
• medical care received from family practice doctors;
• health improvement at sanatorium-resort facilities (including preventive procedures, testing, etc.);
• services medical organizations on health education (for example, lectures for expectant mothers).

There is also a list of medications for which tax will be deducted. It is reflected in Government Decree No. 201 dated March 19, 2001

How to get a deduction for treatment: conditions, calculations, examples

You can claim tax compensation not only for paying for your own treatment, but also for medical expenses for your family members, namely:

• medical expenses for parents;
• payment for treatment of children under 18 years of age;
• medical care provided to the spouse.

You can receive a deduction both for medical services and for purchased medications, and even for medical equipment necessary for treatment (if this is specified in the contract with a health care institution). The cost of a voluntary health insurance policy is also subject to compensation, as well as insurance premiums within the framework of the agreement.

The amount of compensation within the limits of expenses is 120,000 rubles. That is, you can return 15,600 rubles from the budget. both for medicines and for medical services or for both at the same time. Depending on what deductible options there are, the limit amount will not change (will not increase).

The exception is expensive treatment. The compensation limit is limited to the amount of previously paid tax. That is, it is impossible to receive more than what was paid into the budget.

General procedure

So, the services provided by the medical institution have been paid for. How can you get a tax deduction for treatment? The terms of compensation for you are as follows:

• The deduction is limited to expenses in the amount of 120,000 rubles. In recalculation of the amount of refundable tax - no more than 15,600 rubles. (that is, 13% of 120,000 rubles).
• For a year, you can receive a refund of no more than the amount that was paid in the form of personal income tax. If the amount of tax is less than the amount of expenses, then the balance of compensation is not carried over to the next year, but is burned (unlike property deduction for the purchase of an apartment/house).
• If you paid for services last year (or two or three years earlier), but did not file a tax return, then you have the opportunity to reimburse expenses this year. It should be remembered that the money can only be returned for the last three years (not earlier). But provided that for these past periods there were deductions for personal income tax.
• The hospital (clinic, outpatient clinic, center) that provided you medical care, has a license for this type services.
• Services (medicines) correspond to the list recorded in the Decree of the Government of the Russian Federation ().
• If another social deduction has been issued this year (for example, for training), then both deductions can be obtained from an amount of no more than 15,600 rubles. That is, the refund amount limit does not add up.
• Only persons paying personal income tax at a rate of 13% can apply for a refund.

Example 1

During the period from 2014 to 2018 Usachev S.D. paid for his own health. From 2014 to 2016, Usachev was officially employed at JSC Magnat. In 2017, Usachev quit his job, and in 2018 he was employed again.

We will consider the personal income tax payments that Magnat transferred for Usachev, as well as Usachev’s expenses incurred, in the form of a table:

In 2019, Usachev decided to apply for compensation. He can only receive a refund for the years 2016, 2017 and 2018:

• In 2016, Usachev spent 21,810 rubles, therefore, the return amount is 2,835 rubles. (21.810 * 13%). Since "Magnat" transferred personal income tax to larger size(33,700 rubles), then Usachev will receive the full compensation for 2016 (2,835).
• In 2017, Usachev was not officially employed, personal income tax was not transferred from his salary, so he has no right to compensation.
• Usachev’s expenses in 2018 amounted to 3,650 rubles. Having filed a deduction, he will receive 475 rubles. (3.650 * 13%).

In total, Usachev will be able to reimburse 3,310 rubles. (2.835 + 475).

Example 2

Specialist of the settlement department of Globus JSC Fedorov S.P. in November 2018 he was fired from his job. From February to April 2018, Fedorov underwent examination at the Standard Plus clinic. Globus paid personal income tax on Fedorov’s salary in the amount of 13,420 rubles. Fedorov paid 104,620 rubles to Standard Plus.

Fedorov will receive compensation from the state of no more than 13,420 (personal income tax amount), despite the fact that, according to the calculation, Fedorov is entitled to 13,601 rubles. (104.602 * 13%).

Reimbursement for the cost of medicines

Having purchased medications at a pharmacy, you also have the right to partially return their cost. The criteria for receiving a deduction are applied in general procedure. But only if these medications are prescribed by a doctor (a prescription is required for confirmation). Upon agreement tax refund The tax officer checks the name of the medicine for compliance with the government list.

Example 3

According to doctor’s prescriptions, during 2018 Krasnov K.L. bought medicines for 124.630. Officially working Krasnov paid personal income tax of 41,830 rubles in 2018.

When submitting documents, Krasnov indicated 16,202 rubles. (124.630 * 13%). Despite the fact that personal income tax was paid on Krasnov’s salary more than the specified amount (41,830), he received compensation in the amount of 15,600 (120,000 * 13%). This is due to the fact that the amount of refund is limited by law.

Tax deduction for dental treatment

Having paid for dental services, it is also possible to reimburse their cost (in whole or in part). You can get a tax deduction for dental prosthetics, installation of braces, and other related services of an orthodontist. The conditions for receiving a refund are similar to the general procedure:

• the amount of deduction is limited to 120,000 rubles. (to be returned - 15.600);
• compensation is due only to officially employed persons, or who remit personal income tax at a rate of 13% on other income;
• a license from a medical institution is required;
• to be refunded - no more than the personal income tax paid for the year (lost amounts are burned and are not carried over to subsequent years).

Example 4

Kurochkin G.L. in 2017, he transferred 36,920 rubles to the dental clinic “Ulybka”. for installing a braces system. Kurochkin's employer in 2017 transferred to personal income tax budget- 4.650, in 2018 - 21.630. In 2017, Kurochkin is entitled to compensation of 4,650 (not more than personal income tax paid). Although in 2018 personal income tax was paid from Kurochkin’s salary - 21.630, he will not receive a refund for this year due to the cancellation of the balance.

Expensive treatment

In some cases, compensation may exceed 15,600 rubles. The legislation does not limit the amount of expenses to 120 thousand rubles. in cases where you were forced to undergo expensive treatment for which funds were spent.

In order to check whether the treatment is expensive, you need to familiarize yourself with Government Decree No. 201 of March 19, 2001. According to the list, you can qualify for an unlimited personal income tax refund if you paid for:

• various operations performed for congenital defects, severe diseases of the nervous system, visual organs, breathing, digestion, etc.;
• organ transplantation;
• therapy of malignant tumors of the endocrine system;
• implantation of prostheses and pacemakers.

Example 5

In 2018, Savelyev will pay the Zdorovye medical center the amount of 124,550 rubles, including:

• for diagnostics (ultrasound of internal organs) - 1,650 rubles;
• for examination in a day hospital - 12,600 rubles;
• for surgery for congenital heart disease - 101,900 rubles;
• for postoperative observation - 8,400 rubles.

In 2018, Savelyev’s employer paid personal income tax in the amount of 41,320 rubles. What amount of compensation can Saveliev claim in this case?

The total amount of funds spent (124,550) exceeds the tax base at a rate of 0% (120,000), but Savelyev will receive a refund in full (124,550 * 13% = 16,192), because Heart surgery is expensive. The rest of the cost of the assistance provided (diagnosis, hospital, postoperative support) does not exceed the permissible level of 120,000 rubles. (1.650 + 12.600 + 8.400 = 22.650). The personal income tax paid by Savelyev (41,320) is greater than the refund amount (16,192), and therefore he has the right to a refund of the entire amount (16,192).

If we pay for relatives

It is allowed to reimburse expenses for the treatment of a child (children), spouse or parents. In this case, you can get money back for paying for the services of a medical institution, as well as for the purchase of medicines. Receiving a deduction for relatives is issued on the condition that:

You handle the return processing , as a taxpayer. In this case, either you or a relative can enter into an agreement with the hospital, for whom you receive a cash deduction. And receipts for payment for services, medicines, etc. must be paid by the taxpayer himself, and not his relative.

Regarding refunds when paying for children . Their age should not exceed 18 years, since children older than this age can be officially employed, and therefore independently apply for a deduction.

Refund amount . The limit is limited to an amount of no more than 15,600 rubles. cumulatively. That is, if you simultaneously receive a deduction for several relatives (for example, for a spouse and two children), then the limit is not multiplied by the number of relatives involved. On the contrary, the limit will be distributed to everyone. It is important not to confuse the situation with reimbursement of educational expenses for children, where the limit is limited to 50 thousand rubles. for one child.

This does not apply to expensive treatment (the refund amount is limited to the amount of personal income tax previously paid to the budget).

Receiving mechanism . Personal income tax can be returned either independently or through your employer.

About the rest . If the amount of expenses is declared, but not fully selected, then the resulting balance is burned (without transfer to previous or subsequent years).

From the budget or at the place of work

Treatment expenses can be reimbursed in two ways:

• on one's own. Next year, after the year in which there were expenses, contact the tax office with a package of documents. Based on the previously paid personal income tax, the opportunity to cover expenses will be formed. Let’s say the treatment took place in 2018, then the services were paid for, and in the same year personal income tax was paid on earnings. In 2019, the patient can apply to the inspectorate with an application, 3-NDFL declaration and other documents for reimbursement of 2018 expenses.
• through the employer. The employee takes (upon application) confirmation of the deduction from the Federal Tax Service (a decision is issued). Together with the application, such a decision is submitted to the employer. From the month of filing this application, the employer will not withhold tax from your salary. Thus, the salary will be received in a larger amount due to non-collection of taxes

Medical services for working and non-working pensioners

The need for treatment arises more often among pensioners. Therefore, the issue of obtaining compensation in this case is extremely relevant.

Unfortunately, the state does not provide preferential terms To receive a deduction for pensioners, the general procedure applies.

In other words, a pensioner who does not work and does not pay personal income tax cannot claim a refund. If after retirement you continue to work officially or have income (at a rate of 13% personal income tax), then the right to receive compensation remains with you.

Instructions for receiving income tax refund

Registration procedure tax refund has no time restrictions, that is, you can submit documents at any time after the end of the reporting year. We will understand each stage of the registration procedure.

Stage 1. Collecting documents

The stage of collecting documents is fundamental and the success of the entire procedure as a whole largely depends on it. To apply for a deduction for treatment in 2019, you need to prepare:

Basic package of documents

• A copy of your ID (passport);
• Declaration in form 3-NDFL (features of filling out - see below);
• Certificate 2-NDFL. Filled out by the employer in the approved form and contains information about the amount of personal income tax transferred for the period. If during the year you worked part-time or got another job, take care to provide several certificates;
• An application for such a deduction and an application requesting that the tax refund be transferred to your bank account (full Bank details). The application form for a social tax deduction for treatment is not fixed by law, so the document can be drawn up in free form (on our website). Despite this, when applying for a deduction, we advise you to contact the Federal Tax Service at your place of residence in advance to obtain an up-to-date form.

Above is basic list documents to receive any deduction. Taking into account the specifics of the treatment services (medicines) received, you will need to provide documentary evidence of the expenses incurred.

Hospital, private clinic services

If you received outpatient or inpatient services at a clinic, medical center etc., then you will also need the following documents for a tax deduction for treatment:

• Agreement with the hospital indicating full amount expenses incurred(original and copy). The cost of expensive treatment (including the purchase of equipment necessary for the hospital) should also be specified in the contract;
• Medical facility license(copy) confirming the latter’s right to provide services;
• Certificate from a medical institution confirming the cost of medical services. Filled out by the hospital (medical center) in the approved form (Order of the Ministry of Health dated July 25, 2001 No. 289/BG-3-04/256). It is important to require a certificate in form, and not free content. This document, in addition to the cost of services, contains other important information(Name of the taxpayer, his Taxpayer Identification Number, outpatient/inpatient card number, date of payment). The certificate also reflects data that a deduction is applicable to the services provided. That is, either the treatment is considered expensive or not (code 2 - for expensive, code 1 - for other things). This certificate is confirmation of payment.
• In addition to the certificate, payment receipts (copies thereof) confirming the payment/transfer of money for treatment (purchase of medicines) are provided.

As for the certificate, it is also necessary when sanatorium treatment. When making a refund, the cost of the trip (meals, accommodation) will not be compensated. Only the price of diagnostics, therapy, examinations, and prevention that you underwent at the resort boarding house is subject to reimbursement.

When purchasing medications

If you purchased medicines, what documents will you need besides the basic package? You need to take care of:

• Availability of the original recipe. Drawed up according to form 107-1/у and issued by the attending physician. The document must contain a stamp for the tax authorities of the Russian Federation. To receive compensation, drugs prescribed by a doctor must comply with the list approved by law;
• Confirmation of payment for medications(copies of payment orders, receipts for cash receipts, etc.).

Health insurance

A tax deduction for treatment can also be obtained by concluding a voluntary health insurance agreement. To do this, do not forget to provide:

• the agreement itself (copy);
• insurer license (copy);
• payment documents (copy) for payment of insurance premium.

It is important that the deduction is not affected by the fact insured event(that is, whether there was treatment and, in connection with this, the purchase of drugs or not).

For treatment expenses for relatives

When paying for relatives (spouse, father, mother, children), it is mandatory to have proof of relationship:

• Marriage certificate (if we are paying for a husband/wife);
• Birth certificate (child's - if we are paying for the child, yours - if payment was made for the parents).

Practice does not prohibit submitting a document confirming payments made not by the taxpayer himself, but by relatives for whom the deduction is received. But at the same time it is necessary to provide additional documents, which in one way or another will confirm the actual payment to you (power of attorney for the right to deposit money, transfer to a relative’s account of an amount prescribed for medical services/medicines, etc.).

Therefore, to overcome these difficulties better payment produce it yourself for a relative, that is, issue receipts in the name of the taxpayer.

In order to avoid delays and delays and quickly issue a deduction for treatment, we recommend that you take care in advance of the completeness and correctness of all documents.

Stage 2. Fill out the declaration

An important stage in processing compensation is the procedure for filling out the 3-NDFL declaration. The text of the document contains basic information about you as a taxpayer (full name, tax identification number, etc.), the amount of expenses incurred, calculation and amount of compensation.

There are 3 options for receiving and filling out a tax return form to apply for a deduction for treatment:

• Receiving a form from the Federal Tax Service and filling it out there according to the sample;
• Download the form on the tax website and fill it out at home (3NDFL Declaration for 2019);
• Receiving a completed completed declaration (services are provided by specialized organizations, as a rule, located close to the Federal Tax Service), the cost of the service is from 500 to 2000 rubles, depending on the type of deduction and the number of documents.

The tax service website provides taxpayers with the opportunity to fill out the form using a program in electronic form, print in 2 copies. This way, you will always be sure that you are using an up-to-date form. You can understand all the intricacies of filling out the declaration.

Stage 3. Submit documents to the Federal Tax Service

All collected and completed papers must be submitted to the tax office at your place of residence. This can be done in a way convenient for you, namely:

• Go to the Federal Tax Service in person. This method has a significant advantage over others, as it allows you to immediately learn about the results of the initial check and eliminate possible errors on the spot;
• Send the package of documents by mail. Using postal service, do not forget to make a list of attachments to the letter and issue a notification of receipt. Having received the envelope, the tax officer will check the presence of documents and certify the fact of receipt with a signature;
• Transfer the package through a representative who acts on your behalf by proxy.

Stage 4. Getting results

After you have submitted the papers to the tax office, the service is given 90 days to check and process them. After the deadline, you will receive a letter with the results. If you are denied compensation, then it would be advisable for you to go to the tax office to find out the reasons for the refusal. If the answer is positive, contact the Federal Tax Service with a request to transfer compensation to the specified details. Expect your personal income tax refund to your bank account no later than 30 days from the date of acceptance of your application.

If you had to turn to the services of paid medicine to pay for the treatment of children, then you need to know that it is possible to return part of the money by filing an income tax refund. From our article you will learn how to get a tax deduction for the treatment of a child. We will tell you what the conditions for a tax refund are (age of the child (under 18 years old, over 18 years old)), what documents are needed, for whom to draw up an agreement, how to fill out the 3rd personal income tax return, what are the features of the deduction for dental treatment for a child and how to return the money (13 percent ) for the treatment of a child at the full cost of medical services.

How much can I get back for my child’s treatment?

The answer to the question “is there a deduction for the treatment of children?” gives Article 219 of the Tax Code of the Russian Federation. - this is a reduction in the tax base (income), in connection with this personal income tax (13 percent of the base) is reduced. And the difference between the tax transferred to the budget and the personal income tax calculated in this way is returned to the taxpayer. If you decide to receive a social deduction for the treatment of a child (social deductions also include), then you need to know that for the treatment of a child will be 13 percent of the cost of medical services and medications. Those. How much money you can get back can be easily calculated. But there are some limitations, which we will dwell on in more detail. The amount of deduction for the child’s treatment depends on the following factors:

• The amount of your income. The personal income tax refund for the treatment of a child cannot exceed the personal income tax transferred to the budget, i.e. You will not be able to get back more tax than was withheld from your income. But at the same time, it is possible to return 13 percent for the child’s treatment in full - more about this in. You should also know that the balance of the deduction for treatment is for the next year.
• Whether medical services are expensive or not. If the treatment is expensive (carried out according to), then the personal income tax refund for the child’s treatment will be 13% of the total cost of medical services. In another case (expenses for), you can return 13% of the treatment amount, but not more than 15,600 rubles. (13 percent of 120,000 rubles). For medical services that are not related to expensive treatment, the tax deduction limit is set at 120,000 rubles. It should be noted that in order to classify medical services as expensive, it is not important, but whether the treatment is included in the one approved by the state.
• In addition to the tax deduction for the treatment of the child, are you going to receive a deduction for your treatment and/or treatment: as well as a deduction for education. As stated above, the amount of deduction may be limited. And, if you plan to return income tax for the treatment of several family members, it may not be possible to return 13 percent for the treatment of a child from the entire cost.

What is needed to deduct for the treatment of a child?

The conditions for personal income tax reimbursement for the treatment of a child are as follows:

• The medical institution is licensed to medical activities issued in accordance with the laws of the Russian Federation (impossible);
• The statute of limitations for obtaining a tax deduction has not passed (more on this below);
• In the year when the child’s treatment was paid for, one or both parents (if each parent receives a deduction) had an official one, from which personal income tax was transferred to the budget;
• The child is not older than 18 years;
• IN tax office all necessary are provided;
• The child may be natural, adopted, or under guardianship. The deduction can be received by one of the parents or both. Grandmothers, grandfathers, aunts, uncles and other relatives cannot receive a deduction for the treatment of a child (see below for the possibility of returning 13 percent for the treatment of a wife’s child by a stepfather).

Statute of limitations for deducting a child’s treatment

Let's determine for what period you can receive a tax deduction for the treatment of a child, i.e. What is the statute of limitations for deductions? It is 3 years, i.e. The period for which you can apply for a tax refund for the treatment of a child is the last 3 years (a separate package of documents is submitted for each year). At the same time, you can receive a deduction for treatment paid for this year over the next 3 years. More about this in .

According to paragraph 7 of Art. 78 of the Tax Code of the Russian Federation, an application for offset or refund of the amount of overpaid tax can be submitted within three years from the date of payment of the specified amount. If a deduction is filed on the verge of missing the statute of limitations, an application for a refund of the amount of overpaid tax must be submitted simultaneously with the declaration and other documents, without waiting for the end of the desk audit.

How to get a tax deduction for the treatment of a child?

Let's talk about how to apply for a tax deduction for the treatment of a child. There are several options:

• Through the tax office. Documents can be submitted to the Federal Tax Service in person or through a representative (by power of attorney). You also have the right to use electronic service tax
• . You will also have to contact the Federal Tax Service, but in this case there is no need to fill out the 3rd personal income tax declaration. This method also has its disadvantages.

Let’s assume you chose the “through the tax” option to reimburse your personal income tax for the treatment of your child. The documents must be submitted to the Federal Tax Service at a certain time, after which the process will begin, which will take several months. If there are no questions, the money will be transferred to the account specified in the refund application.

Is it possible to get a tax deduction for the treatment of a child over 18 years of age?

Often parents, when paying for medical services for their son or daughter, ask about the tax deduction for the treatment of the child, “up to what age can it be issued?” In accordance with the law (clause 3, clause 1, article 219 of the Tax Code of the Russian Federation), only a tax deduction is possible for the treatment of a child under 18 years of age, i.e. It is only possible to obtain a tax refund for medical services for minor children. And even if the child studies and does not work, is a full-time student, an income tax refund for the treatment of a child of a student over 18 years of age is impossible (unlike standard deduction for children, where compensation is made for a child under 24 years of age if he is a student, cadet, or full-time student).

Because parents cannot receive a tax deduction for the treatment of a child over 18 years of age (see also Letter of the Ministry of Finance of the Russian Federation dated June 10, 2011 N 03-04-05/7-423, Letter of the Ministry of Finance of the Russian Federation dated October 19, 2017 No. 03-04-05/ 68273), this can be done by adult children themselves. To do this, as Ministry of Finance employees advise, you need to get a job or rent out your property, thereby receiving income taxed at a rate of 13 percent (Letter of the Ministry of Finance of the Russian Federation dated October 1, 2014 N 03-04-05/49120).

It should be noted that the right of a father or mother to receive a deduction for the treatment of a child is limited to the moment the son or daughter reaches the age of 18 (Letter of the Ministry of Finance of the Russian Federation dated October 21, 2011 N 03-04-05/5-767), i.e. talking about the possibility of obtaining a tax deduction for the treatment of a child “up to 18 years of age inclusive” is fundamentally incorrect.

The law provides for the possibility of obtaining a tax return who has not reached 24 years of age.

Is it possible to get a tax deduction for treating a child on maternity leave?

If a woman who is in , wants to apply for an income tax refund for the treatment of a child, then, because She does not have income from which 13 percent is withheld in the form of tax, and she herself will not be able to receive a deduction for treatment. Here it should be clarified that if the cost of paying for the child’s medical services occurred in the year when the woman worked and received the salary on which the tax was transferred, then it will be possible to return the money for the child’s treatment.

If mothers maternity leave It is impossible to make a deduction, then the child’s father can collect documents for a tax refund for the child’s treatment and apply for the deduction for himself (if he is officially employed).

Documents for tax deduction for child treatment

A prerequisite for a social tax deduction is the provision of correctly completed documents according to the list to the Federal Tax Service. Let’s determine what documents are needed to receive a tax refund for a child’s treatment:

1. income certificate 2 personal income tax (we receive at work);
2. tax (we fill it out ourselves);
3. (issued by a medical institution);
4. agreement with a medical institution (copy);
5. receipts (copy) to confirm expenses for treatment of children;
6. medical institution(copy, issued by a medical institution);
7. for medications (for a child);
8. birth certificate of a son or daughter (copy);
9. marriage certificate (if the child’s treatment was paid for by the spouse);
10. application for a refund of overpaid tax (indicating account details for transferring money);
11. just in case, take a copy of your passport (for the taxpayer), TIN.

The tax office may also request original documents; bring them along with copies.

Deduction for the treatment of a child: for whom should the contract be drawn up?

The contract for the treatment of a child indicates the surname of the patient, as well as the surname of one of the child’s parents paying for this treatment. It does not matter which parent will file the tax refund. To the question “how to get a tax deduction for the treatment of a child if the contract was for the mother, and the father paid”, one can answer that either of the parents, as well as both of them, has the right to return the personal income tax. This is due to the fact that property acquired by spouses during marriage is theirs. joint property. That is why you have the right to make a personal income tax refund for the treatment of a child if the contract is signed in the name of a spouse (Letter of the Ministry of Finance of the Russian Federation dated March 21, 2011 N 03-04-05/7-163). This becomes relevant when, for example, a contract for the treatment of a child is issued to a wife who is on maternity leave. In this case, the husband, the father of the child, can handle the tax refund. It should be noted that the marriage must be officially registered.

Certificate of payment for medical services for the child

Can a stepfather receive a tax deduction for the treatment of his wife's child?

A tax deduction can be obtained for the treatment of children under 18 years of age (including adopted children), as well as wards under 18 years of age. If the stepfather did not adopt the child, then he is not entitled to a deduction for the treatment of his wife’s child.

How to get a deduction for the treatment of a child if the receipts have not been saved

Example. The woman spent 160,000 rubles on dental treatment and tests for her son and daughter. Because the treatment is not expensive, then you can return the tax only from 120,000 rubles. To receive a full tax deduction for the treatment of your son and daughter, you can attribute the amount (more than 120,000 rubles) to your husband.

Declaration 3 personal income tax for the treatment of a child

To receive a tax deduction for treatment, you must fill out the 3-NDFL declaration form, valid in the year in which you received income and paid for treatment.

To fill out the 3rd personal income tax return, you will need the documents that you collected to refund the tax for the child’s treatment, in particular, a certificate of payment for medical services.

The deduction for treatment of children under 18 years of age (expenses) must be shown on the sheet Appendix 5 “Calculation of standard and social tax deductions, as well as investment tax deductions established by Article 219.1 of the Tax Code Russian Federation" in different fields depending on the service code specified in the certificate of payment for medical services:

• Expenses for line 3.2 “Amount paid for medical services (excluding expenses for expensive types of treatment) and medications for medical use" The amounts for checks for medicines for children are also reflected here.
• Expenses in line 2.3 “Amount of expenses for expensive types of treatment.”

An example (sample of filling out) of personal income tax declaration 3 for the treatment of a child is located.

Tax deduction for child dental treatment

Often parents have to pay for dental services for their children, which are quite expensive in private clinics. This can be orthodontic treatment (installation of braces, trainers, mouthguards), therapeutic dentistry (installation of fillings, fluoridation, silvering, etc.), removal of a baby tooth, etc. You have the right to receive a tax refund for your child - return 13 percent of the cost of dental treatment. How to get a tax deduction for dental treatment for a child, what documents are needed - more on this above (you need to collect the same documents as for any other treatment).

If you paid for the installation of braces for your child, then you should register tax child due to the high cost of this dental service (the price can vary from several tens of thousands of rubles to several hundred thousand). You can read about whether this treatment is included in the list of expensive dental treatments.

For what treatment of a child can I receive a personal income tax deduction?

Parents can return money for their child’s treatment by filing a deduction for medical services, including for:

• dental treatment (installation of braces, filling, treatment of caries, fluoridation, appointment with a pediatric dentist, etc.),
• purchase of products prescribed by the pediatrician,
• purchase of vaccines (paid vaccination),
• appointment with doctors (pediatrician, specialist doctor, etc.),
• examination (ultrasound, MRI, x-ray, etc.),
• surgical operations,
• (treatment in a sanatorium),
• payment for a contract for medical care for a child (for example, a contract for medical management child up to one year old)
• acquisition VHI policy to kid,
• other treatment.

It is not customary to save money on children's health, so parents often pay for expensive medical services for their children. But filing a tax deduction for the treatment of a child will help you get back some of the money spent. From our article you learned what is needed for a tax refund, what age - up to what age can you get a deduction, what documents are needed, how to fill out the 3rd personal income tax return, and also how to make a full tax refund for the treatment of a child.

Ralenko Anton Andreevich.

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Russian legislation provides for certain benefits aimed at supporting families with children. One of them is a tax deduction, namely the return of part of the material costs for providing medical care for their own children by parents working (employees) employment contract.

Possibility to use this option preferential benefits directly depends on type of paid medical procedure and the age of the child himself, who must not exceed 18 years of age.

The concept of a tax deduction for the treatment of a child and its amount

The Tax Code of the Russian Federation implies a refund procedure Money, spent on medications and medical procedures.

A tax deduction is part of income that is not subject to taxation. Every parent in our country provided that he works or serves under an official employment contract, can return the money spent on the treatment of his own child in the amount of income tax on this amount. In 2018, this tax levy is 13%.

Maximum possible amount, spent on the treatment of the child, 13% of which can be returned, is 120,000 rubles. From this it turns out that maximum size The income tax refund will be 15,600 rubles.

What medical services and medications are included in the list of benefits?

Government Decree No. 201 of March 19, 2001 contains a list of basic and additional medical services that are eligible for a preferential deduction for the treatment of a child.

The document contains the following list of additional conditions for a refund, namely:

• The contract of the insured child must necessarily contain the names of treatment procedures, Additional services are allocated as a separate article and are not taken into account in the overall calculation;
• A medical institution providing medical services must have a license to carry out this type of activity;
• The agreement must contain reliable information about the taxpayer (an agreement concluded on behalf of charitable foundations is not subject to calculation);

The receipt for payment for medical services must contain data identical to reliable information about the taxpayer.

Medications

Government Decree No. 201 also regulates the list of drugs and medicines, the purchase of which is included in the list of costs for the treatment of a child that are subject to refund.

The practice of refunding material costs shows that it is better to obtain in advance a list of medications used in the treatment of a child. All medical procedures must also be confirmed by the attending doctor (prescriptions written by a specialist, certified by the seal of the medical institution, will be required).

Registration of deduction, list of documents

Unlike, which is issued by the employer and accrued every month, the deduction for training must be submitted to the Federal Tax Service at the place of residence (or stay). Until the application is submitted, there will be no refund. To receive a personal income tax refund for the treatment of a child, you must prepare the following package of documents:

• Receipts confirming the purchase of drugs and medicines;
• Prescriptions written by the attending physician and certified by the seal of the medical institution (form No. 107-1u);
• Insurance contract and its photocopy, confirmed by the signature of the applying citizen;
• Photocopies medical policy and the insurer's license (a copy of the license is not required if medical services were provided by a registered legal entity);
• Contract for the provision of services concluded by the two parties (written confirmation from the Ministry of Health, if required);
• Child's birth certificate (custody documentation if necessary);
• Receipts for payment of medical services.

The child's parent, who is a taxpayer, will have to convince tax authorities V intended use money spent on the treatment of your child.

How to use the deduction and for what period of time it is available

The entire procedure for returning funds for the treatment of a child under 18 years of age consists of the following stages:

1. Collection and submission required package documentation to the tax authorities at the place of residence (certificate of income form 2-NDFL, agreement on the provision of medical services, payment receipts, current account);
2. Based collected documents it is necessary to fill out an application in form 3-NDFL for further submission to the tax authorities (the declaration can be filled out directly at the tax office itself, or you can do it yourself, for example, using online calculator on the Internet);
3. Carrying out verification activities on documents at the tax office (desk audit);
4. Transfer of funds to a current account provided by the taxpayer.

Reimbursement for the costs of treating a child is available for the period of time during which payment was made. Preparation and submission of an income tax return, as well as refunds, are available from the beginning of the year following the year in which the treatment was carried out.

You can take advantage of the tax deduction for a period equal to the previous 3 calendar years. The period of time from submitting the required package of documents to the tax office to payment of funds is 2-4 months.

Reimbursement of costs for dental services

Medical procedures involving a child’s teeth and oral cavity are included in the list of medical procedures for which a tax deduction is possible. You will be able to receive compensation only if the services were provided in a licensed institution, and all prescriptions and payment receipts have been preserved.

The list of dental services includes:

• Preventive measures with the oral cavity;
• Removal of teeth and installation of dentures;
• Installation of orthodontic devices and braces.

Example of tax deduction calculation

In June 2018, citizen A. S. Smirnov took his 9-year-old son to a paid clinic in order to carry out a number of medical procedures worth 35,000 rubles.

This citizen has an official place of work and is registered under an employment contract. Its monthly average wage is about 60,000 rubles, and the amount of income tax paid for 2018 was 92,000 rubles.

Based on the fact that his son is under 18 years of age, A. S. Smirnov has the right to take advantage of a tax deduction for payment for medical procedures. The calculation will look like this:

35000 x 13% / 100 = 4550 (rubles)

The resulting amount much less than the amount of income tax paid, so it must be returned to 100% size.

The article discussed the main list of issues related to the tax deduction for the treatment of a child under 18 years of age. This benefit is valid for citizens of the Russian Federation who have children and work (employees) under an official employment contract. Treatment costs include not only payment for medical procedures, but also certain types of drugs and medicines, as well as payment for voluntary health insurance services. The entire tax refund procedure is regulated Tax Code Russian Federation, namely Article 219 of the Tax Code.

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 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

1. A deduction for the treatment of a child is provided strictly until he comes of age.
2. 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.