In accordance with Art. 219 of the Tax Code, taxpayers whose income is withheld can return it, since they have the right to use the deduction for treatment. This means that part of the costs incurred by an individual to pay for treatment in a medical organization or the purchase of expensive drugs can be returned from the state budget.

Tax deduction- this is the part of the income that is not included in the taxable base, that is, personal income tax is not withheld from the part of the earnings. How to get a tax refund medical services?

You can use two options:

1. through INFS at the place of registration. In this case, return income tax for treatment is carried out after it was initially withheld by the employer and transferred to the state budget. Accordingly, it can be used only after the end of the reporting calendar year;
2. through an official employer. With this option, a tax deduction for treatment is provided even before personal income tax is calculated and withheld. In this case, the deduction can be received even before the end of the reporting calendar year.

Important! The return of personal income tax for treatment is possible only if the citizen is a taxpayer, that is, he has an official place of employment, where the tax is withheld from the salary and transferred to the budget. In the absence of an official source of income, it will not be possible to return the tax for treatment.

Who is entitled to a tax deduction for treatment

A tax refund for treatment is possible for citizens of the Russian Federation who have official work on Russian territory. With informal employment, the employer, as a rule, does not withhold or transfer tax, and therefore the Federal Tax Service does not receive money that could be returned.

Social deduction for treatment in 2018 is provided to citizens in the following areas:

• payment for the services of medical organizations, for example, consultations with doctors, medical procedures, testing, etc. Their list is contained in the Decree of the Government of the Russian Federation of March 19, 2001 No. 201;
• payment of the cost, a list of which is also contained in the said Decree No. 201;
• transfer of funds to the voluntary health insurance.

Personal income tax reimbursement for medical services can be used not only for yourself as a taxpayer, but also for your immediate family (parents and children). The main thing is that several conditions must be met:

• the taxpayer must pay all expenses independently;
• the list of medical services for which a tax deduction is provided, as well as medicines, is fixed at the legislative level, and you need to focus on this list;
• medical institutions must be licensed to sell certain types of medical activities;
• medicines must be prescribed by the attending physician;
• all costs must be officially confirmed by expenditure documents.

The taxpayer has the right to use the treatment deduction, the amount of which in some situations is limited to a maximum value.

The amount of the tax deduction for treatment

If you have a question about how to get a tax deduction for treatment, you need to know not only the mechanism for implementing this event, but also the amount of the deduction. For the deduction for treatment in 2018, the limit is as follows:

• the maximum possible deduction for treatment for one calendar year is 120 thousand rubles. regardless of which family member the money was spent on;
• the maximum amount of deduction for the purchase of expensive medicines is not limited by any limit, that is, absolutely all expenses confirmed and in accordance with the law are accepted for reimbursement;
• the maximum allowed deduction for voluntary medical insurance is 120 thousand rubles, but in order to receive it, it is necessary that the contract with the insurance organization be drawn up for a period of at least 5 years.

Important! If there is no limit for the purchase of medicines in terms of the amount of expenses incurred, then for treatment and insurance this amount is 120 thousand. It should be noted that this limit is indicated for the total amount, and not separately for each position.

Example

Employee Sviridov P.V. received in 2015 wages RUB 254,800 and paid 13% of income tax from it - 33,124 rubles. In the same year, he paid for his treatment in the amount of 24,500 rubles. Sviridov P.V. can claim the following deduction amount: 24,500 rubles. * 13% = 3,185 rubles.

In 2016 Sviridov P.V. received a salary of 248,500 rubles. and paid personal income tax - 32,305 rubles. In the same year, he paid 20,700 rubles for his wife's treatment. and voluntarily insured himself for 5 years with the payment of an annual insurance premium of 17,000 rubles. Sviridov P.V. can receive a deduction in the amount of: (20,700 rubles + 17,000 rubles) * 13% = 4,901 rubles.

In 2017 Sviridov P.V. received wages in the amount of - 263 700 rubles. and paid personal income tax - 34,281 rubles. In the same year, he sent his mother to a sanatorium and paid 47,000 rubles for her stay there. In addition, he insured his wife for the same amount as himself - 17,000 rubles. Sviridov P.V. can count on an insurance deduction in the amount of: (47,000 rubles + 17,000 rubles + 17,000 rubles) * 13% = 10,530 rubles.

How to get reimbursed for treatment

How to apply for a tax deduction for medical services? To do this, it is necessary to perform several operations, which depend on who exactly the granted right is exercised through.

If the deduction is received through tax office, then this can be done after the end of the calendar year, when the employer withholds and transfers the calculated tax to the budget. It is first necessary to collect all the documentation related to treatment or insurance, on its basis, form a 3-NDFL declaration and transfer it to the tax authorities at the place of residence. This procedure can be done in several ways, which include the following options:

1. directly bring documents for the return of income tax for medical services to the tax office at the place of registration of the taxpayer;
2. send documentation through electronic resources, for example, to personal account taxpayer or through the public services portal. Electronic Documents will have the same legal force as paper ones, since they are signed with the electronic signature of the taxpayer;
3. send documents using the Russian Post, for which it is best to issue a registered letter with a declared value.

The tax authorities are obliged to consider the received documents within 3 months, and if a positive decision is made, transfer funds to the account of an individual no later than 1 month from the end of the audit.

If you receive a deduction through the employer, then you need to collect all Required documents and transfer them to the accounting department of the organization. With this option, you do not need to wait until the end of the calendar year, but you can use the deduction in the current tax period.

Reimbursement of personal income tax for treatment has certain features, which are in the following nuances:

• term limitation period the deduction is 3 years, that is, it can be obtained only for the previous three periods;
• for past years, the deduction is received only through the Federal Tax Service; for the current year, the deduction can also be used through the employer;
• when forming the declaration, it is necessary to take into account other deductions (including standard, other social and property deductions);
• the social tax deduction for treatment cannot be carried over to other years, since it must be used only in the period in which the cash expenditures are made;
• non-working pensioners are not entitled to use the deduction, since they are not tax payers (the pension is not subject to personal income tax).

Documents for tax refund for treatment

In order to exercise his right, the taxpayer must prepare the following documents for the tax deduction for treatment:

1. a copy of the passport;
2. a copy of the document of kinship;
3. a copy of the TIN;
4. a copy of the treatment agreement;
5. a copy of the licenses;
6. copies of prescriptions issued by the attending physician;
7. certificate of payment for medical services issued by a medical institution;
8. a copy of the insurance contract (or policy);
9. copies of expenditure documents certifying the expenses incurred;

If the declaration is submitted electronically, then the documents must first be scanned (or photographed) and electronic versions also add to the calculation.

Getting paid at work

According to paragraph 2 of Art. 219 of the Tax Code of the Russian Federation, a taxpayer can receive a tax deduction not only through the IFTS, but also. How to get money back for treatment in this way?

To do this, you should collect all the documents, as in the case of the tax office, but one more important document is additionally required to receive - a certificate for a tax deduction from the IFTS. With the help of this document, the right of the taxpayer to the fact that he is really allowed to receive a deduction through the employer is confirmed. We also note that when applying through an employer, it is not necessary to draw up a 3-NDFL declaration, since this calculation is formed only for tax authorities.

The procedure for obtaining a deduction at work is characterized by several points, namely:

• it is provided only for the current year, that is, it is impossible to receive a deduction for previous periods;
• without a certificate from the tax service confirming the right, the accounting department will not provide a deduction;
• the essence of the deduction in this case is presented as income not subject to income tax individuals;
• payroll tax is not withheld until the deduction is granted in full, but the excess amount cannot be carried over to the next year;
• the deduction provided and the notification from the tax office will subsequently be reflected in the 2-NDFL certificate.

conclusions

The right to a deduction for treatment is provided by law (Article 219 of the Tax Code of the Russian Federation), and it can be obtained in two ways:

1. refund for treatment from the tax office through the 3-NDFL declaration (paper or electronic variant). It is provided only after the end of the year in which the expenses were made, but no later than 3 years. Money is transferred based on the calculated amount to the bank account of the taxpayer (no cash is issued);
2. receiving a deduction through the employer. The option can only be used in the current year in which the expenses were incurred. The deduction is presented in the form of a reduction in the taxable base by the amount that was paid for the treatment or purchase of medicines.

Diseases are accompanied not only by physical suffering, but also by material costs.

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And if only a doctor can relieve pain, the state allows to eliminate the financial difficulties associated with the treatment of an individual. It is that part of the income of a working person that was spent on medicines and treatment that is exempt from taxation.

tax deduction for medicines

Norm Art. 219 of the Tax Code of the Russian Federation establishes the right to receive a tax deduction when covering treatment and purchasing pharmacological products. In other words, tax system The Russian Federation makes it possible to return to an employee or other person receiving official income part of the money spent in the process of restoring health.

Concept definition

Generally speaking, a tax deduction can be called a part of profit that is not subject to taxation. Zero rates on taxes and mandatory fees allow the state to fully exercise its functions in the field of social support for citizens.

A tax deduction is also often referred to as a personal income tax refund for treatment.

Each person who has an official income gives the state 13% (in some cases - 30%) of the profit.

This is the personal income tax. But there are incomes, as well as their parts, which are exempt from taxation. Thus, payment of personal income tax for treatment is partially or fully reimbursed by the state itself.

Mandatory conditions

Only a person who officially works and pays income tax can count on a refund of the amounts spent during the treatment process. These two conditions are basic, but not the only ones.

You can use the social deduction for personal income tax during treatment:

• if own treatment or close relatives were carried out;
• services are included in the list of services for which a tax deduction is provided;
• the treatment was carried out by the medical institution, which conducts its activities on the basis of a license.

You can get a tax rebate for buying medicines if:

• medicines prescribed by a doctor were purchased for themselves or relatives for personal money;
• purchased medicines are included in a special list of medicines for which a tax refund is provided.

Considered compensation when paying for voluntary medical insurance can be received:

• if the amounts of insurance premiums were paid in your favor or in favor of close relatives;
• the insurance contract covers only the treatment itself, without the cost of medicines;
• the insurer operates on the basis of a license.

Obviously, the inclusion of services and purchases in special lists for which tax credits apply is of greater importance. The list of medical services that are taken into account in the tax deduction is established in the RF GD No. 201 of 2011.

Partial costs can be refunded if:

• medical and diagnostic services were provided by ambulance specialists;
• diagnostics and prevention were carried out, as well as outpatient treatment; this list also includes a medical examination;
• diagnostic and treatment-and-prophylactic services were provided in stationary conditions;
• diagnostics, prevention, rehabilitation or treatment were carried out in sanatorium-resort conditions;
• provided health education services.

When determining the possibility of a tax deduction for purchased medicines, a similar list is used, which can be found in the RF GD No. 201.

Important Payout Facts

For treatment, pensioners and their close relatives are entitled to a full deduction for the amount of treatment, but not more than 50,000 rubles. The amount of expenses for treatment can include the payment of premiums under the insurance contract and the independent purchase of medicines. The amount of the tax credit for expensive treatment is not limited.

Based on a certain amount of the deduction, a refund of the money spent on treatment in the amount of 13%, which is the personal income tax rate, is carried out. Thus, the pensioner will receive an amount not exceeding 6,500 rubles.

Deductions of this kind are due to all pensioners who were treated and paid for it out of their own pocket. It is possible to restore health even in private clinics; this does not matter in relation to the tax rebate. But with a VHI policy issued on behalf of the employer, tax deductions are not used.

For people of non-retirement age, the following deduction factors apply:

• more money than 13% the patient will not be able to receive from the RFP;
• the maximum deductible amount is 120 thousand rubles, but you can only return 15.600 , which make up 13% of the amount of the tax rebate;
• there is a list medical services, for which the limit in 15 thousand rubles does not apply.

Recovery, which is not subject to the deductible exception, is represented by a separate list of expensive medical services.

Treatment of close relatives

Personal income tax compensation is carried out in cases where a person with official income paid for the treatment directly of his own or close relatives. The circle of close relatives is established by the RF IC.

It includes parents, spouses and children. That is, all persons who have 1 degree of relationship.

You can get a discount on the treatment of relatives if it was carried out by a licensed medical institution based on the list of services for which tax compensation is due. A similar rule applies to reimbursement of the cost of medicines prescribed by a doctor.

Expensive treatments

The following types of treatment are considered expensive:

• surgical treatment of congenital pathologies;
• surgical therapy of complex forms of diseases of the circulatory system;
• surgical treatment of respiratory diseases;
• surgical therapy of complex eye diseases;
• surgical treatment of diseases of the nervous system;
• surgical disposal of painful complications of the digestive system;
• reconstructive joint operations and prosthetics;
• transplantation;
• replantation, implantation;
• plastic and reconstructive operations;
• therapy of hereditary diseases;
• therapy of diseases of the circulatory system;
• therapy of oncological diseases of the thyroid gland;
• therapy of polyneuropathy and complications of mysteania;
• therapy of connective tissue diseases;
• therapy of severe diseases of the circulatory, respiratory and digestive systems in children;
• treatment of diseases of the pancreas;
• combined treatment of malignant tumors;
• treatment of rare forms of anemia and blood clotting problems;
• combined treatment of osteomyelitis;
• treatment of complications that arose during pregnancy, childbirth or in the period that follows them;
• combined treatment of complications in diabetes;
• combination treatment of hereditary diseases;
• combination treatment of severe eye ailments;
• treatment of body burns;
• types of treatment that are associated with hemo- and peritoneal dialysis;
• assistance to premature babies;
• infertility treatment.

All of the above services are always expensive. When tax deducted, their value is taken into account in full.

If the recipient is an IP

Employers who insure their employees in the VHI system enjoy tax benefits. But they are of a different nature. in the first place and therefore entitled to treatment tax deductions. Moreover, individual entrepreneur has the right to reimburse expenses incurred in connection with the illness of relatives.

In this matter, they are no different from other individuals.

Everything is solved quite simply: the right to a tax rebate arises for a sole trader at the moment when a 13% income tax can be collected from his income.

If an individual entrepreneur has money in this amount, then he can count on personal income tax deduction during treatment. In this case, only a part of the payment of income tax for the individual will be returned. For other fees, such discount is considered invalid.

Reimbursement of personal income tax for treatment 2019

Tax recovery for treatment is possible only if its amount does not exceed 120,000 rubles. Such a limit is not used if the treatment carried out in the clinic is of an expensive type.

It is possible to recover money spent on medicines and treatment only for those years when direct payment was made.

You can declare income and receive reimbursement only in the year following the 12-month period after paying for the treatment.

For example, if treatment was paid for in 2019, then the deduction can only be realized in 2019. If compensation was not issued immediately, then this can be done later. The main condition is the following: only 3 past years will be taken into account.

For example, in 2019, only 2019, 13th and 12th years of tax credit can be realized. The process of obtaining a tax rebate consists of collecting and submitting documents to the tax office, checking the documentation by authorized specialists and transferring money.

Calculation of the amount

Example #1. An employee of the Venera company underwent a pancreas operation in 2013. For treatment and medicines in total for 2 years was spent 700.000 rubles.

Surgical treatment of severe stages of diseases of the internal secretion organs is an expensive treatment and is coded according to the certificate "2". It is from the amount of 500,000 rubles that 13% will be deducted. Thus, the patient can count on a refund in the amount 91.000 rubles.

Example #2. The pensioner had to spend in 2013 on drug treatment of coronary heart disease 50.000 rubles, and in 2019 his expenses in this regard amounted to 70.000 rubles. Maximum size the base of the compensation deduction for pensioners is 50.000 rubles.

The used type of treatment does not apply to the complexes that are used in the restoration of the cardiovascular and circulatory system. Therefore, for the past two years, the discount will be calculated based only on the number of 100.000 rubles. The pensioner can expect to receive 13.000 rubles as a tax deduction.

Order, documents

To receive a personal income tax refund during treatment, you must submit the following documents:

• declaration Z personal income tax;
• certificate 2-NDFL (hereinafter referred to as the Certificate);
• expense documents;
• agreement with a medical institution;
• a certificate of reimbursement confirming the money spent.

Refunds are made directly as follows:

• fill tax return;
• submit a request to the accounting department for a certificate of income;
• prepare documents for relatives whose treatment was paid for;
• prepare copies of documents on the costs of treatment.

At the final stage, the completed income declaration submitted along with copies of all required documents.

Timing

All documentation is checked by tax inspectors in a cameral order (inside the premises) for 3 months. Another month is spent on the transfer of compensation amounts.

In total, the deduction will have to wait almost 4 months.

Instructions for filling out the declaration

The declaration is filled in with a ballpoint pen. All fields in which information is not entered are marked with dashes. You can also fill out the declaration via the Internet.

If you receive income subject to personal income tax of 13% and pay for your own treatment or the treatment of your relatives, you have the right to return 13% of the cost of treatment.

You can return the money for the years in which the payment for treatment was made. Refunds are made in the year following the year of payment.

In this case, you can only receive a deduction for the last 3 years. For example, you paid for your treatment in 2014 - 2017 and did not use the social deduction, then in 2018 you will be able to return the money only for 2015, 2016 and 2017.

The deduction is provided for expenses for:

• Own treatment or treatment of immediate relatives (parents, children under 18, spouse) in Russian medical institutions.
• Acquisition of medicines for yourself and your next of kin (parents, children under 18, spouse) prescribed by the attending physician.
• Payment under a voluntary medical insurance contract for yourself or your next of kin (parents, children under 18, spouse).

But this is on condition that the paid medical services and medicines are included in a special list of medical services and medicines for which a deduction is provided.

The medical institution where the treatment took place, and Insurance Company, with which the contract is concluded, have a license to carry out medical and insurance activities, respectively.

The amount of the treatment allowance

For each year, you can return money no more than the amount paid in personal income tax budget 13% from income.

1) You can return 13% of the cost of treatment / medicines, but within the limits of expenses no more

120 000 rub. in year. Thus, the maximum that you can return to yourself is 15,600 rubles. (120,000 rubles * 13%).

This restriction applies not only to the deduction for treatment, but to all social deductions in the aggregate (except for expensive treatment). Therefore, if you want to use the deduction for treatment and at the same time, then you will have to distribute the costs of both within 120,000 rubles.

2) Expensive treatment. In this case, there are no restrictions. You can return 13% of the total cost of expensive services in addition to all other social deductions. And what kind of services you will find in the list of expensive types of treatment.

Also in the certificate of payment for medical services for tax authorities, which is issued by a medical organization, a special code is indicated:

Number 1 - treatment is NOT expensive.

Number 2 - expensive treatment.

How to get

Collecting required package documents. Keep in mind that when submitting copies of documents to the tax office, you must have their originals with you. So, you will need the following:

1. . You can get it at work in the accounting department (if you worked in several places during the year, you need to get a certificate from each employer).
2. Passport of a citizen of the Russian Federation (copy of the main page and registration).
3. with bank account details to which

   Money will be transferred.

4. An agreement with a medical institution indicating the cost of treatment, if the agreement was concluded. A copy certified by the applicant himself is submitted (each page of the copy is signed: “Copy is correct”, signature, transcript, date).

   When applying a deduction for expensive treatment, the cost of it must also be included in the contract with the medical organization.

5. License of a medical institution to carry out medical activities (certified copy). Served only if the contract for treatment does not specify its details.
6. Certificate of payment for medical services issued by a medical organization.

   When undergoing spa treatment - a similar certificate indicating the cost of treatment, excluding accommodation, meals, etc.

7. Copies payment documents confirming payment for treatment (cash receipts, receipts, etc.)

DEDUCTION FOR THE PURCHASE OF MEDICINES - additional documents:

• A prescription in the form No. 107-1 / y with a mark “For the tax authorities of the Russian Federation, TIN of the taxpayer”, issued by the attending physician.
• Copies of payment documents confirming payment for medicines (cash receipts, money orders, receipts, etc.).

DEPOSIT FOR VOLUNTARY HEALTH INSURANCE - additional documents:

• An agreement with an insurance company or an insurance policy. A copy certified by the applicant himself is submitted (each page of the copy is signed: “Copy is correct”, signature, transcript, date).
• License of the insurance company to carry out insurance activities (certified copy). It is served only if its details are not specified in the insurance contract.
• Copies of payment documents confirming the payment of insurance premiums (cash receipts, payment orders, receipts, etc.).

DEDUCTION FOR THE TREATMENT OF THE CLOSEST RELATIVES - additional documents:

• Copy of the child's birth certificate (deduction for children)
• Copy of marriage certificate (spouse deduction)
• Copy of applicant's birth certificate (deduction for parents)

After receiving the documents, the tax authorities will check them (according to the law, no more than 3 months). After the end of the audit, the tax inspectorate must send you a written notification with its results (provision or refusal to provide a deduction) within 10 working days.

In case of a positive decision, within one month you must transfer the funds.

Example of deduction for own treatment

In 2017 Ivanov K.K. paid 50,000 rubles for his treatment.

In 2018 Ivanov K.K. decided to receive a deduction for treatment.

The refund amount will be - 6,500 rubles. (50,000 rubles * 13%).

Since Ivanov K.K. in 2017 he paid personal income tax 78,000 rubles, then he will receive the deduction in full (6,500 rubles).

We remind you that all social deductions in aggregate are limited to expenses of 120,000 rubles.

And if, for example, Ivanov K.K. will pay 140,000 rubles for his treatment, then:

The amount of the deduction will be - 15,600 rubles. (120,000 rubles * 13%).

An example of an expensive

In 2017 Ivanov K.K. paid for a complex operation on the esophagus worth 290,000 rubles.

His income for 2017 is 600,000 rubles. (50,000 rubles * 12 months).

Personal income tax withheld by the employer for the year - 78,000 rubles. (600,000 rubles * 13%)

In 2018 Ivanov K.K. decided to get a deduction for expensive treatment.

The list of expensive medical services includes "Surgical treatment of complicated forms of diseases of the digestive system", therefore Ivanov K.K. will receive a deduction without limiting expenses of 120,000 rubles, thus: the amount of the deduction = 37,700 rubles. (290,000 rubles * 13%)

Since Ivanov K.K. in 2017 he paid personal income tax of 78,000 rubles, then he will receive the deduction in full (37,700 rubles)

Example for dental services

1) The following types of dental treatment: ordinary treatment, installation of braces, dental prosthetics - do NOT belong to expensive treatment, therefore, they are subject to a service cost limit of 120,000 rubles. And the maximum that can be returned is 15,600 rubles. per year (120,000 rubles * 13%).

2 ) An operation to implant dentures, for example, in the amount of 150,000 rubles.

Deduction amount = 19,500 rubles. (150,000 rubles * 13%). This type of honey services refers to expensive treatment, so there is no restriction, a deduction of 13% is calculated from the full cost of the service.

Sections:

In what cases can I get a refund of 13% for treatment?

The tax deduction for treatment belongs to the category of social tax deductions. It is subject to General requirements to the time and procedure for obtaining tax deductions. The maximum tax deduction for treatment does not exceed 120 thousand rubles. per year, however, the cost of expensive treatment can be deducted in full (). You can find out if treatment is expensive from the Decree of the Government of the Russian Federation of March 19, 2001 No. 201 "On approval of lists of medical services and expensive types of treatment in medical institutions Russian Federation, medicines, the amount of payment for which at the expense of own funds of the taxpayer are taken into account when determining the amount of the social tax deduction "(hereinafter - Resolution No. 201). When registering in the certificate of payment for medical services, you should pay attention to the code of the services provided: the value "2" means that the services provided are classified as expensive treatment and deductible they can be presented in full.

It should be borne in mind that social tax deductions are calculated cumulatively (). Therefore, if for reporting year the taxpayer incurred tuition costs in the amount of 100 thousand rubles. and filed a declaration with their acceptance for deduction, then he can use the deduction for treatment only in the amount of 20 thousand rubles, however, the costs of expensive treatment can be deducted in full.

It is important to note that you can receive a deduction for treatment only for those types of medical services and medicines that are contained in special ones.

These include:

• diagnosis and treatment in emergency medical care;
• diagnostics, prevention, treatment and medical rehabilitation in stationary medical institutions (including day care institutions), including medical examination;
• diagnostics, prevention, treatment and medical rehabilitation in the provision of 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-spa institutions. Please note that in this case, only expenses directly for medical services can be deducted ();
• health education services.

There is no tax deduction for any other types of treatment. The same applies to medicines - they must be present in a special, and be purchased exclusively by prescription.

Another limitation is the requirement for a Russian license to provide relevant medical services to the organization or individual entrepreneur who provided such services. Therefore, unlike the deduction for education, it is impossible to receive a deduction for treatment services in foreign clinics (,).

In addition, the patient will not be able to receive a deduction if his treatment was paid for by the employer (even if he provided the target financial assistance for treatment) ( , ). If the taxpayer reimburses the employer for the amount of expenses incurred for his treatment, the deduction may be granted for the tax period in which the expenses incurred by the employer were reimbursed. The fact of reimbursement by the taxpayer Money, listed by the employer at the request of the employee in payment for treatment, is confirmed by a certificate issued by the employer ().

A deduction can also be obtained for the expenses incurred independently for the acquisition of a VHI policy (). In addition, insurance should provide for payment only for medical services ().

Who can get a tax deduction for medical treatment?

The taxpayer is entitled to count on this deduction if he paid:

• own treatment and purchase of medicines or VHI policy;
• treatment of a spouse, parents, children (including adopted children) under the age of 18, as well as wards under the age of 18.

In the latter case, the deduction applies both to the actual medical services provided to relatives and to medicines purchased for them. In addition, the taxpayer can reimburse the costs of purchasing VHI policies for relatives from among the above.

Note that a deduction for expenses for the treatment of spouse's parents cannot be obtained ().

What documents are required for a refund of treatment tax?

The Tax Code of the Russian Federation does not contain a list of such documents, so you can focus on the explanations of the Ministry of Finance of Russia and the Federal Tax Service of Russia. So, according to the Ministry of Finance of Russia, you need to submit:

• declaration 3-NDFL;
• certificate of payment for medical services;
• payment documents (copies thereof) confirming the deposit (transfer) of funds by the taxpayer to the medical organization (cash receipt, receipt for a cash receipt order, bank statement or other payment documents confirming the fact of payment of funds for medical services rendered) or expenses for medicines (, .

At the same time, a taxpayer who has submitted a certificate of payment for medical services to the tax authority without submitting the relevant payment documents is entitled to apply for a social tax deduction provided for (,).

• It is also recommended to submit to the tax office:
• certificate 2-NDFL (issued by the employer);
• contracts for the provision of medical services (if any);
• a copy of the Russian license of a medical institution (when applying for a deduction for treatment costs);
• certificate of payment for medical services (original) - it must be issued medical organization, indicating the type and cost of the services paid by the patient (as well as his full name and TIN) and certifying it with a seal (when applying for a deduction for treatment costs) ();
• a prescription from the attending physician indicating the need to use one or another active ingredient of the drug (when applying for a deduction for the cost of medicines);
• application for a tax deduction for treatment and (or) medicines (upon initial submission of documents);
• application for the refund of overpaid tax;
• birth certificate of the child (when receiving a deduction for the treatment of a child);
• marriage certificate (upon receipt of a deduction for the treatment of a spouse);
• birth certificate of the taxpayer himself, if he paid for the treatment or purchase of medicines to his parents (upon receiving a deduction for the treatment of his parents);
• confirmation of the right to receive a tax deduction from the tax office (in case of receiving a deduction through the employer).

Pay attention to the execution of documents confirming the expenses incurred. They must contain the exact name of the medical institution that matches the one indicated in the license, and the names of the services provided and the purchased medicines must match those provided.

Note that social deductions for medical expenses can be obtained not only from the tax office at the end of the year, but also before the end of tax period with your tax agent ().

Reading time: 3 min

According to the Tax Code of the Russian Federation, citizens have the right to receive paid medical services or purchase medicines. Thus, the state provides support to people who find themselves in a difficult life situation.

general information

You can get a deduction for medical procedures and medicines in accordance with paragraph 3 of Article 219 of the Tax Code of the Russian Federation. Refunds are possible subject to payment of expenses spent on treatment of the following categories of citizens:

• a specific person in need of medical care;
• a relative or a child under the age of 18.

Funds are also reimbursed for the purchase of medicines prescribed by a specialist.

The established list of services and drugs was approved by Decree of the Government of the Russian Federation No. 201 dated March 19, 2001, according to which the procedure for the return of funds to the taxpayer is being carried out. These payments are provided to the person throughout life.

If the treatment was not expensive, the deduction limit will be 120,000 rubles. If the taxpayer's claims are found to be justified, the overpaid taxes (income tax is 13%) will be returned within a month after the submission and verification of the 3-NDFL declaration.

Calculation example:

Mr. Filatov works honestly and earns 30,000 rubles a month. In 2016, the patient paid 46 thousand personal income tax. The person needed urgent dental treatment in a paid clinic. The issue price is 400 thousand rubles for implantation. In 2017, Filatov decided to take advantage of social deductions for treatment. Having collected the papers, Filatov went to the tax office at the place of actual residence.

According to the calculation, the refund is 400,000 x 13% = 52,000 rubles, since the operation is an expensive medical service. Due to the fact that in 2016 Filatov's income tax amounted to only 46 thousand rubles, only this amount will be returned.

The established requirement for a medical institution to receive payments is a license. The applicant is obliged to provide checks and contracts for the provision of medical services or the purchase of medicines.

The amount of the social tax deduction for treatment

The maximum value of the social deduction is 120,000 rubles. This limit includes (in addition to education costs, voluntary insurance life or contributions to the funded part of the pension) the cost of medical services and medicines, with the exception of the cost of expensive treatment.

You can determine what type of treatment you have completed in the certificate of payment for medical services, which is provided to the tax office (Order of the Federal Tax Service of Russia and the Ministry of Health of Russia dated July 25, 2001 No. 269 / BG-3-04 / 256). In the corresponding column, the number 1 - indicates that the treatment was not expensive, the number 2 - expensive. You can get a deduction for expensive materials in the following situations:

• if there is a certificate from a medical institution about medicines prescribed by a doctor during an expensive treatment;
• upon presentation of a payment document confirming the purchase of the necessary medicines;
• when providing a certificate of payment for expensive medical services (if the treatment was carried out free of charge, the amount should be equal to 0).

Who is eligible for a tax deduction for treatment

A citizen with official employment under the Labor Code of the Russian Federation and deducting personal income tax can return part of the funds for treatment.

The law does not provide for deductions for the unemployed, women in maternity leave and full-time students, due to the lack of personal income tax. Close relatives of interested persons who pay personal income tax can draw up paperwork and receive a tax deduction for the treatment of these categories of citizens in the tax service (FTS). If a person continues to pay taxes (work or run a business), then there will be no problems with processing the deduction.

Sole proprietors have the right to rely on tax incentives» only when working on common system taxation. Individual entrepreneurs working on the UNS, UTII or PSN are entitled to receive a tax deduction only if they have other income for which a tax rate of 13% is provided (for example, income from the sale of shares).

Persons who have paid for the treatment of close relatives are entitled to receive deductions: a child, spouse, parents, brother or sister. In this case, certificates confirming the relationship will be required.

How to get reimbursed for treatment

The procedure for reimbursement of overpaid tax through the employer (tax agent):

1. Application for notification from the tax office on the right to social deduction(Letter of the Federal Tax Service of the Russian Federation dated January 16, 2017, No. BS-4–11/500@).
2. Copies of papers that confirm the right to receive a refund.
3. Bring to the tax office full package documentation.
4. A month later, receive a notification from the tax office.
5. Present this paper to the employer.

The second option - at the end of the year in which the expenses were made, collect certificates and contact tax service. After verification, the money will be transferred in one payment to the bank account.

What documents are needed

To apply for a refund of income tax for treatment, you will need to bring the following papers to the tax office:

• copy and original of the passport;
• copy and original TIN;
• an agreement with a medical institution for the provision of paid medical services;
• fill out a 3-personal income tax declaration;
• 2-personal income tax;
• certificate of payment for medical services issued by the institution that provided the services;
• payment certificates (checks) confirming actual expenses;
• certificate of the need for the person paying for the treatment to purchase expensive medicines at his own expense;
• prescription (form number 107-1 / y) with a stamp "For the tax authorities of the Russian Federation, TIN of the payer."

If a close relative was treated, then to confirm the relationship, you will need:

• birth certificate in case of child treatment;
• marriage certificate when treating a husband or wife;
• parents - birth certificate of the submitter (son or daughter).

Based on the submitted list of papers, the inspector, after a thorough check, issues a “verdict”.

Payment papers and an agreement are drawn up for a citizen who claims a deduction, and not for a person who underwent treatment.

Timing

You can start processing and calculating the deduction from the employer immediately after paying and completing the course of treatment, but you can file a tax return only next year. If the return was not issued immediately, the papers remain valid for three years from the date of payment (in 2018 for the period from 2015 to 2017).

No more than three months from the date of filing are given to check the papers in the tax office. Payment to the account is made within 30 days after verification.

About spa treatment

Refunds, provided that the patient is in a sanatorium, are possible only for a part of the cost of the voucher itself. At the same time, it must correspond to the costs of medical services that are included in its cost (Article 219 of the Tax Code of the Russian Federation, paragraph 1, subparagraph 3 and paragraph 2 of the letter of the Ministry of Health of Russia dated February 12, 2002 No. 2510 / 1430-02-32).

To apply for a deduction, you need to make a certificate at the sanatorium about the provision of paid medical services there (the provisions of paragraphs 1 and 8 of the Instruction, which was approved by order of the Ministry of Health of the Russian Federation of July 25, 2001 No. 289, of the Ministry of Taxes of the Russian Federation of July 25, 2001 No. BG-3-04 / 256). The help states:

• Paid medical services provided by the sanatorium to a citizen. This also includes medical services purchased by vacationers, which were not indicated in the voucher.
• The costs of medical services are reflected, which do not include remuneration that the agency receives when selling vouchers (letter of the Ministry of Finance of the Russian Federation dated July 7, 2006 No. 03-05-01-04 / 146).

These rules are valid for vouchers purchased from travel agencies.
Payment is processed only in tax. The legislation does not provide for its receipt from the employer.