Income tax refund for treatment terms. Medical Income Tax Refund

Often times in the life of citizens arise when it is necessary to pay for expensive or long-term treatment. They can arise due to environmental factors, accidents, accidents and in many other situations. Unfortunately, paid medicine in Russia is represented by truly "evil" prices. Payment for procedures and medicines empties the pockets of citizens and forces them to significantly cut costs in all other aspects of life. To help citizens and improve them financial condition, the state has established the possibility of obtaining the so-called social tax deduction... In this case, he comes to the citizen after payment for treatment in the form of partial compensation for the cost of previously performed medical procedures and purchased drugs. Of course, the sums are small, but tangible. With their help, one way or another, you can improve the standard of living of a citizen. In this article, we will look at how to issue a 13 percent refund for medical services.

A deduction means a part of funds received by an individual that is not subject to taxation. tax levies... So, you have the right to a partial return of funds paid to the state treasury that were previously paid on them. For this, it is necessary that the situation corresponds to the following aspects:

• the citizen receiving treatment must have official employment, that is, to receive a “white” salary, with which tax agents, who are employers, make monthly contributions to the country's budget, since it is considered the main income of an individual;
• the person undergoing treatment is obliged to make payments for medical procedures and medications out of his own pocket, if someone else paid for it, you will receive a deduction in mandatory denied.

Relatives can also pay for treatment and receive funds for it, while you remain a legal applicant for state compensation.

Let's give an example. Pavel's mother, a retired woman, fell ill, who does not have the funds to purchase expensive drugs and undergo various medical procedures at the city hospital. Since Pavel possessed these funds, he, without hesitation, paid for all the necessary items for his mother.

After undergoing treatment, my mother kept receipts for medications and procedures. Having summed up the funds spent indicated in the payment papers, Pavel filled out the relevant documents, wrote a statement to tax office Russia and soon received some monetary compensation for the costs. Since payments were made to them, directly from the account bank card, he has full right to receive a refund. If my mother had written the application, the tax service would have explained to her that, since she is not a payer, she cannot get a refund.

Pay attention to the most important nuance! Tax office Russian Federation does not accept unsubstantiated statements regarding treatment, as well as the need for medical intervention. The diagnosis, as well as referrals for taking medications and receiving treatment in a medical institution, must be issued directly by the attending physician who is a specialist in the field. Simply put, it is unlikely that you will receive an application for the treatment of gastritis if the referral for the procedure was written by an ophthalmologist or orthopedist.

The purchase of drugs that are not listed in the list recommended by the attending physician is considered as a personal initiative of the patient or his relative. Since the patient does not possess medical education and cannot officially act as his own specialist who monitors the state of health objectively, such costs are not subject to reimbursement by state compensation.

Tax deduction amount

Since the return of any funds to the taxpayer is made from the personal income tax paid by him earlier to the state treasury, equal to 13% of the funds received by the taxpayer, the refund of compensation is possible only at the desired rate of 13%. It turns out that a citizen can return 13% of the amount of expenses confirmed by payment documents.

If the treatment was expensive, this value is quite tangible, so do not rush to dismiss the "kopecks". Yes, it is almost impossible to get an acceptable amount from our state, however, it is necessary to somehow compensate for the costs, because most ordinary people have every penny on their account.

This deduction will be especially useful for low-income families, but at the same time without benefits, which are forced to save. Even a small amount for them can change the current situation for the better.

As we have already said, an amount equal to 13% of the cost of medical procedures carried out for a citizen, as well as the drugs he uses, is subject to refund, however, it also has a more specific limitation. The upper limit of the amount available to the taxpayer on the social deduction for treatment is 120 thousand Russian rubles... However, you should understand that you can get not the funds you are looking for, but only 13% of them, that is, 15,600 rubles (120,000 * 13% = 15,600).

We would like to draw the attention of taxpayers to the fact that this monetary limit is relevant not only for the refund of tax on compensation of expenses for obtaining medical care, but also for other types of social deduction, which include:

• making pension contributions;
• depositing funds as a contribution for voluntary insurance;
• expenses for charitable activities.

In total, deductions for each of these areas, received simultaneously, that is, in one tax period, cannot exceed the required amount, that is, the maximum amount in all areas per year is 15,600 Russian rubles to a citizen.

However, there is a list of medical services defined as expensive. They are not subject to the above limitation. For the full price of the services you are looking for, you are entitled to receive compensation in the amount of 13% of the costs. These services include in vitro fertilization, in other words, artificial fertilization of a woman's egg cell to create an embryo. The price of such a procedure varies in different regions, but on average, according to statistics, it is from 20 thousand rubles to 270 thousand, if the fertilization procedure itself is accompanied by some additional services.

You can familiarize yourself with other elements of the list of expensive medical procedures by reading.

Some procedures that do not perceptibly hit your pocket are also on the list you are looking for. Even if it seems that the treatment you are receiving does not apply to it, it is still worth checking the document, since medical services are becoming more expensive every year, and the list, accordingly, is wider.

Let's give an example. Varvara Nikolaevna suffered from toothaches and decided to go to dentistry in 2016 to receive qualified medical care. As a result, she was forced to undergo a course of treatment, which cost her 140 thousand Russian rubles. Since the toothaches and their causes were neglected, she was additionally forced to pay 200 thousand rubles for the surgical intervention necessary for the partial restoration of the cured teeth. The operation is officially one of the items on the list, determined by the government, containing items related to expensive treatment.

In the year she applied to dentistry, Varvara Nikolaevna received an income of half a million Russian rubles, respectively, from these funds her tax agent (employing organization) made deductions to the state treasury in the amount of 62 thousand Russian rubles.

The cost of dental treatment, unfortunately, is not among the items on the list of expensive medical procedures. Since the maximum amount available for coverage in this case is 120 thousand rubles, it is from it that Varvara Nikolaevna will be returned 13%, that is, 15 thousand 600 rubles, the remaining 20 thousand of the difference between the due amount and the amount of costs, unfortunately, simply burn out.

As for the operation, it is still an expensive medical procedure and is included in the government list, therefore, Varvara Nikolaevna can receive a 13% refund of its full size.

Let's calculate the entire amount: (120,000 + 200,000) * 13% = 41 thousand 600 Russian rubles.

As we remember, for the current tax period, Varvara Nikolaevna transferred 62 thousand rubles to the state treasury from the labor income received at the workplace. This amount exceeds the calculated amount of the tax deduction, therefore, all the above funds are subject to payment to Varvara Nikolaevna in full.

Learn more about the tax deduction for dental services you will learn from. Let's talk about the features of obtaining this deduction and required documents.

When eligible to receive a tax refund for reimbursement of medical expenses

A refund of part of the tax deductions paid earlier to the country's budget when receiving treatment is possible in the following cases.

1. If you spent money on treatment:
   1. own;
   2. mom or dad;
   3. husband or wife;
   4. children under the age of majority.
2. Services were provided by a licensed medical institution operating in the Russian Federation.
3. All procedures for which hard earned money had to be paid are included in the list determined by the government of the country, published in 2001.
4. The services were not received free of charge, but were paid for. Those procedures that were covered by compulsory health insurance cannot be reimbursed, since no money was paid for them.
5. The purchase of medicines should also be carried out only for self-administration or for use by one of the closest family members, that is, minor offspring, parents or spouse.
6. Medicines, like procedures, are mandatory prescribed by the attending physician who has a certain classification.
7. Medicines must also be included in a specialized list defined for state level, issued by the order of 2001.

It is possible to get a tax refund if you have paid for voluntary health insurance. In this case, the following circumstances must comply with legal regulations.

1. You have paid the premiums for insurance, concluded through the execution of a paper contract, on the completion of health insurance voluntary orientation, the same applies to the immediate circle of the family.
2. The insurance contract provided for payment for medical services related exclusively to treatment.
3. The company carrying out insurance activities, had a license to carry out activities in the relevant direction, and entered into an agreement with the taxpayer.

Deduction Guide

Receiving process monetary compensation from the state takes a lot of time from citizens. This is because it is necessary not only to collect and draw up the necessary package of documents, but also to wait until the department of the Federal Tax Service, where they are submitted, carries out all the necessary checks and issues a positive decision on the transfer Money taxpayer.

We would like to remind you that with the onset of 2016, new legislative norms began to operate that affected the method of obtaining funds from the state for the return of social tax. So, before their entry into force, funds could be obtained only through tax office, that is, a lump sum. However, now there is an opportunity to receive funds through the employing organization, by suspending deductions to the state treasury of personal income tax. In other words, until the full amount of the funds due to you is paid, they stop deducting 13% from your salary every month and transfer it to the state treasury.

The new method has the following advantages:

• if a citizen has big salary, then he will feel a significant increase in her, which means that for a certain time the well-being of his family will increase significantly;
• you do not have to wait for the end of the tax period to apply to the tax office with completed documents for a deduction, as in the first case.

Despite the obvious advantages of the new method, we believe that the old, proven method is the most acceptable, since it allows one to obtain large sum immediately, not crushed into pieces. Imagine that you can wait until the end of the year and get paid all at once, and then go out and buy, for example, a TV, or you will save for it for the next year.

However, if the amount for the treatment is returned is small, you can get it at the workplace, as some compensation payments for treatment, they are returned to the employee with the first receipt of wages.

The procedure for obtaining a deduction through the tax office seems to us the most difficult, which is why we present to you step by step instructions on its passage, which in the future will be useful to those who have embarked on the path of obtaining funds on their own, without any provision about the upcoming difficulties.

Video - Refund 13% of income tax on treatment

We carry out the preparation and execution of documents

First of all, a citizen applying for a deduction must start preparing and collecting documentation containing the information necessary for the implementation of the process.

Table 1. What documents need to be prepared to receive a tax deduction?

Note! If during 12 months of a calendar year you have changed several jobs, you will have to provide a certificate from both organizations. Most often, 2-NDFL is issued at the old workplace upon dismissal, so you just need to find it among the documents. The second paper will be issued by the new employer. How to fill out a 2-NDFL certificate can be found in.

Since in most cases it is required to provide copies, and not originals of the sought documents, it is necessary to independently certify each photocopy. This is not difficult to do. No need to go to a notary office and pay extra money, just sign each page with your personal signature, decipher it and write next to it the phrase "copy is correct". Be sure to include an up-to-date date at the end.

Note! Not every document needs to be certified, but every page.

Declaration for refund 13 percent for treatment

Filling out the 3-NDFL declaration form is one of the most difficult stages for a beginner, although in fact, the procedure for entering information into it is quite simple. All the necessary information is in your hands in the accompanying documents, you just need to correctly enter it in the appropriate columns.

This unified declaration form is used by individuals to receive deduction funds for any purpose. In view of this circumstance, the Federal Tax Service has prepared a specialized software downloaded from the official website of the service. The received electronic assistant not only independently forms the declaration in the final form, but also reduces the time spent on filling it out. While using it, you will see columns that need to be filled out. Look for information to fill out in the documents prepared earlier, presented in the list of the first step.

Filling out the form yourself is not much more difficult than using the program

In addition, it is necessary to comply with the design standards. The form must be printed exactly so that the shape is not disturbed, on the sheet:

• A4 format;
• white;
• special paper for printing.

Try not to make mistakes when entering information in the declaration, since even the slightest inattention threatens you with correcting the form, as well as increasing the time for receiving funds. In especially neglected cases, taxpayers receive fines for information that the tax inspectorate considers knowingly false.

We transfer the collected papers for verification

Now that all documents confirming the right to receive a deduction have been collected and a 3-NDFL tax declaration has been drawn up on the basis of the information contained in them, you can proceed to the easiest step of the process: transferring a package of papers for verification to the Federal Tax Service, or rather its local branch, to which The taxpayer is treated in view of the address of his official registration. This can be done in several ways, each of which is good in its own way.

Option 1. Personal appearance at the tax office. Many taxpayers practice this particular option, as it seems to them the most reliable. Indeed, personal presence greatly facilitates the procedure psychologically, since the taxpayer can personally observe the acceptance of documents for processing, as well as ask questions of interest to the specialists of the tax service dealing with his case.

A significant disadvantage of the method is the need to lose a large number time, very often taken at the expense of work or personal life. Think, you have to go to the tax office, get a coupon, stand in line and only then get an appointment with a specialist, then go back. However, in a sense, these time expenditures are justified, since the specialist will immediately review the documentation proposed for verification and point you to errors that require correction.

Option 2. The transfer of documents is carried out by mail. This method is relevant in the case when the dispatch is made in the format of a valuable letter, to which an inventory is attached containing information on the attachments inside it. In addition, it is imperative to order notifications of receipt of the parcel, since due to the human factor, specialists may lose documents and claim in the future that they have not been received. Having a notification on hand, you can prove your own innocence without any problems.

Copies of the postal inventory also need to be made in the amount of two items, for the same purpose - in order to have proof on hand. Within this inventory, all papers included in the shipment are indicated. will tell you how to correctly make an inventory of documents for the tax office.

The advantages of the sought method include a significant saving of time, which a modern person already has little, however, if the employees of the Federal Tax Service find that some necessary documents or in one of them a mistake was made, you will find out about this only upon completion of the office audit. That is, in eight to twelve weeks.

We are awaiting the verdict of the tax service

As soon as the department of the tax service accepts for processing your application for receiving funds, along with the prepared documents, its specialists will begin to carry out the in-house audit procedure. According to the letter of the law, at the end of the process, within a ten-day period, you will be sent a so-called notification in writing, inside which the final results will be indicated. If you receive a refusal, its reasons, without fail, will be indicated inside the letter received from the tax letter.

Note! If in the course of the inspection the specialists have any questions requiring clarification, your immediate presence will be required to clarify the circumstances. However, more often than not, this does not happen.

Important nuances

We would like to draw your attention to several important points... Income tax refunds are only possible for those annual periods in which payments for medical procedures and drugs were made.

Receiving the full amount in a lump sum is possible only after the end of the current tax period, that is, next year. If the timely registration of the deduction has not occurred, the procedure can be carried out later, however, no later than the course of the next two years, since, according to the letter of the law, payments for deductions are made for the three years that have passed before the current tax period.

Let's summarize

Refund of 13% of the amount of treatment received is a serious help for citizens of the Russian Federation, since domestic medicine, despite its nominal gratuitousness, requires an investment of serious funds. The money paid depends on the quality, timeliness and general level of medical services provided. Thanks to the creation of a special list of procedures that are considered expensive, you can get tangible compensation for costs and maintain the well-being of the family at the proper level.

Do not forget to regularly check the list, as it is updated with new names every year, because prices for medical services are growing. It is important to remember that funds spent on treatment on the recommendation of a doctor are subject to refund. Simply put, a citizen will not be able to get a deduction for the purchase of cold medications.

Be careful about filling out and processing documents, follow the procedure for obtaining a deduction gradually, and soon you will receive the money you are entitled to by law.

Working citizens receiving wages with which 13% of personal income tax is withheld, are entitled to a refund of income tax for dental treatment.

But this procedure has its own characteristics. And in this article we will analyze:

• who can and who cannot receive a tax deduction;
• what is the maximum amount you can return;
• what is included in conventional and expensive treatment;
• what documents need to be collected for the income tax refund;
• what further actions need to be taken to get back some of the money spent.

The main stages of registration of a deduction for dental treatment

At the first stage, it is necessary to collect documents, a detailed list can be found in this article.

In the next step collected documents provided to the tax authorities. You can do this in person, or send documents by mail. If the documents are sent through an official representative, which is also legal, then he must have a notarized power of attorney.

Deadlines for submission of documents for deduction by a taxpayer

It is very important not to miss the deadlines for the delivery of documents. To receive a social deduction, a citizen has the right to submit documents within 3 years.

For example, if the service was received in 2018, then documents can be submitted in 2019, 2020 and 2021. Those who did not have time - they were late ... Later it will not be possible to return the money.

The deadlines for submitting documents during the year are not limited: you can submit a 3-NDFL declaration both at the beginning of the year and at the end. Accordingly, the earlier the taxpayer submits the declaration, the sooner he will receive compensation.

Terms of consideration of an application for a deduction

The declaration is submitted to the Inspectorate at the end of the year in which the treatment took place. The citizen's application is considered by the tax authorities within three months. During this period office check... And according to its results, either a positive or a negative decision is made.

If the decision is positive, the funds are transferred to the citizen to the specified bank account within 1 month. With a negative decision tax authorities, a citizen has the right to file a complaint with a higher tax authority or court.

But if a taxpayer wants to receive a tax deduction for dental treatment through his employer, then he can do it in the same year in which these services were received. But a trip to the tax office will not work, but after a month there is an opportunity to receive a benefit and stop paying personal income tax for a certain period.

If you need help in filling out the 3-NDFL declaration, feel free to leave. We work quickly and with pleasure! And in confirmation of this

One of the most frequently reported social deductions is the income tax refund for medical services. Its essence is to reimburse part of the funds spent on medical services and medicines.

However, not all medical procedures and medicines can be refunded. This requires compliance with a number of conditions and requirements.

Let us consider what types of treatment can be used to reimburse expenses, whether it is possible to get a deduction for relatives and how the procedure for applying for a “medical” deduction differs from a “apartment” deduction.

A "medical" deduction can be claimed for medical services, purchase of medicines for:

• Myself;
• Spouse or spouse;
• Parents;
• Children (until they reach the age of 18), including those adopted and taken into care.

You can watch the video or continue reading:

What costs can be reimbursed

The list of medical services and drugs is limited, so there is no reason to hope that the tax authorities will reimburse the costs of buying corvalol and aspirin within a year. Expenditures are subject to reimbursement:

• Payment for your treatment, as well as the treatment of your spouse, children and parents (provision of emergency medical aid, treatment in an outpatient clinic and hospital);
• Purchase of pills and other medicines listed in, for yourself and your relatives;
• Payment for treatment in a sanatorium and similar medical institutions;
• Payment of contributions for voluntary medical insurance, concluded for the treatment of oneself and the above-mentioned relatives.

What conditions need to be met

In order for the tax authority to confirm the right to the benefit and return the money, it is necessary to meet a number of conditions, failure to comply with which will entail a refusal to return the funds. These include:

• Earning income subject to personal income tax at a rate of 13%. If a citizen receives income at a rate of 9% or 35%, he cannot declare a deduction, since the right to it is directly tied to the payment of income tax at a rate of 13%. Also, it will not be possible to reimburse the "medical" costs to the unemployed (both at the time of payment for medical services and drugs, and at the time of the application of benefits) and entrepreneurs of special tax regimes;
• Being in Russia more than 183 days. If a citizen stays in the territory of the state for less than the specified period, he cannot receive a benefit;
• Payment treatment in Russia... If medicines are purchased abroad or medical services are provided outside the territory of the Russian Federation, the state will not refund the costs for them;
• Inclusion of services provided and purchased medicines c. If there are no medical services and medicines in this list, the money will not be returned either;
• The presence of a medical organization or entrepreneur of the appropriate licenses to carry out medical activities. Failure to obtain this permission will also void your right to a refund;
• Expenses incurred out of pocket, and not at the expense of the employer or the state;
• When buying drugs, the treatment deduction will only be confirmed if it is discharged by a doctor and named in the above list;
• According to the tax authorities, they will only reimburse the expenses for treatment. All other expenses: travel to the sanatorium and back, accommodation and meals are not included in the deduction and are not reimbursed by the state;
• Treatment cost should be spelled out in a separate line in the certificate of payment for medical services;
• Expensive medical manipulations and medicines should also be listed in the appropriate list. Reimbursement of costs is possible only if the certificate issued by the medical institution contains the code “2”. If the code "1" is put down, the benefit will be denied;
• Payment documents must be issued exactly to the person for whom the contract for the provision of medical services has been concluded. Therefore, if the contract is concluded, for example, for the mother, and the treatment is paid for by the daughter, neither the daughter nor the mother will be able to claim the deduction. But in this case there is an exception, it is possible to return the money in a situation when the contract is concluded for one person, but paid for by another, if these persons are officially married, since all property and money, respectively, are their common property.

And how many will be returned and how many times

The size of the "medical" social deduction is equal to 120 thousand rubles. for regular services and not limited for expensive ones.

It should be noted that the amount of the deduction (except for expensive treatment) is limited to 120 thousand rubles. for all social deductions, including payment of pension contributions, insurance, charity, etc.

The peculiarity of the “curative” deduction, like any other social deduction, is that its remainder is not carried over to the next year. Therefore, if the income tax paid was not enough to return the entire amount, the balance on it will burn out.

But there is a little trick! Paperwork and payment can be distributed to relatives. For an example of how this can be done, see.

The social benefit is reusable, in contrast to the property benefit when buying real estate, and can be applied for at least every year.

Another feature is the limited application period for the benefit - three years from the date of payment for treatment or purchase of drugs. Therefore, if, for example, the operation was paid in 2019, it will be possible to return the money spent until 2022. Subsequently, it will be impossible to do this.

Examples of calculating the treatment deduction

Consider conventional treatment.

Example 1... A.S. Tabletkina Was held paid operation worth 150 thousand rubles. According to a certificate of payment for medical services issued by the medical institution, this operation was classified as ordinary medical services. Accordingly, the deduction can be claimed in the amount of no more than 120 thousand rubles. The remainder of 30 thousand cannot be carried over to the next year. In the hands of Tabletkina, he will receive a maximum of 15 600 rubles.

And now the costly one.

Example 2... Pilyulkina P.S. paid for an expensive operation, which is confirmed by the code "2" in the certificate issued to her. Treatment costs amounted to 500 thousand rubles. She will be able to deduct the entire amount of costs in the amount of half a million and, after checking the documents submitted to the inspection, the state will transfer 65 thousand rubles to her bank account. = 500 thousand rubles. * 13 %

If the deduction is claimed for several types of social deduction.

Example 3... Sirotkin B.M. paid for his education in the amount of 231,545 rubles. and the value of his mother. Since this medical manipulation is classified as expensive by law, Sirotkin will be able to reimburse training costs in the amount of 120 thousand rubles. and the entire cost of the implants installed by the mother. However, if this manipulation was not considered expensive, he could receive a deduction only on one basis: treatment or training. And only from the amount of 120 thousand rubles.

What are the ways to get money back for treatment

Since 2016, one more method has been added to the traditional and only method of refunding money through the tax authority for this type of deduction -.

If earlier citizens were deprived of such an opportunity, now the social allowance for treatment can also be obtained at the place of work.

The main advantage of this method is that there is no need to wait until the end of the calendar year to receive your deduction. But it makes sense to do this if the costs were posted at the beginning of the calendar year. If the documents are submitted at the end, then you may not have time to receive the full refund, so it will not be possible to return the money for the past months at work.

Algorithm of actions when receiving a medical deduction through the Inspectorate

• At the beginning you need to collect everything Required documents, fill out reports on the 3-NDFL form and an application for a deduction.
• Submit the documents to the Inspectorate at the place of registration.
• After 4 months, receive a decision to confirm the right to deduct or to refuse it.
• If the deduction is denied, it is necessary to obtain an act of a cameral tax audit and submit your objections to it. Objections must be sent to the Inspectorate that issued the Act no later than 1 month from the date of receipt of it.

Algorithm of actions for a tax refund through an employer

• You also need to collect a package of papers, in addition to the 3-NDFL declaration and a certificate of 2-NDFL income.
• The application must be drawn up not to receive a deduction, but to confirm the right to it, for the employer.
• Submit the documents to the tax authority and wait for the end of one month allotted for verification of the submitted data.
• Obtain a confirmed decision on the right to deduction and submit it to the accounting department at the place of work.

What papers need to be collected to confirm the "treatment" costs

• Income tax declaration.
• Certificate of income for the year.
• A copy of the contract for the provision of medical services (if it was concluded).
• A copy of the license of the medical organization.
• Certificate of payment for medical services.
• Form for the prescription of a medicine (if medicines were purchased).
• A copy of the VHI contract (if the expenses relate to the payment of VHI contributions).
• A copy of the relationship document (if the deduction is claimed for relatives).
• A copy of payment documents confirming payment for drugs or medical services.

Methods for submitting documents

All of the above documents can be submitted to the Inspectorate:

• On one's own;
• Through an authorized person (representative), this requires a notarized power of attorney;
• By mail with a valuable letter with a list of attachments;
• Via the Internet via TCS using EDS;
• Through LCN (). To do this, you need to contact the tax authority to obtain a login and password and create an account.

If you need help in filling out the 3-NDFL declaration, feel free to leave. We work quickly and with pleasure! And in confirmation of this

For purchased or built housing. However, few people know that the tax can be refunded for medical services as well. For most taxpayers, this may not make sense, since the average healthy person doesn't buy that much medicine. But for some people who have undergone expensive treatment or bought expensive medications, the return will be quite substantial.

Income tax refund for treatment

Every citizen can return money for medical services and drugs, and not only for their own treatment, but also for the treatment of minor children or parents. You can also apply for a tax for the treatment of a spouse. Tax deduction is possible in the following situations:

If you were treated in clinics of the Russian Federation;

If you have purchased medications prescribed by a doctor (prescription is a prerequisite);

If you spent money on concluding a DMO contract or its renewal, which provides for insurance payments;

If you have undergone expensive treatment.

In some cases, the taxpayer may be refused payment. Income tax refunds for treatment are not possible in the following situations:

If you paid for the treatment of close relatives, except for parents and children under the age of 18;

If you spent money on concluding a DMO contract or its renewal, which does not provide for insurance payments;

If the treatment took place abroad.

Important information: in order to receive a deduction, it is necessary that the clinic in which you received treatment, or Insurance Company were licensed.

The amount of the deduction

The deduction amount is calculated individually. It depends on the amount of your income tax and the money spent on treatment. Wherein maximum payout is equal to 120 thousand rubles.

You also need to consider that this money is common maximum amount for all social deductions... That is, if you spent money on treatment and paid for tuition at the same time, then you can apply for a tax refund for both. But total amount all the same, there will be no more than 120 thousand rubles.

However, there is one exception. If you paid for services from a special list approved by the Government of the Russian Federation, their cost will be returned to you in full.

List of documents

To do this you need the following documents:

Annual declaration (form 3-NDFL);

Deduction application;

Certificate of income (form 2-NDFL);

Clinic agreement (copy);

Payment certificate (original);

Prescription form, certified by a special seal "For the tax authorities of the Russian Federation" (original);

Checks for payment of medicines (copies).

In addition, if you are applying for an income tax refund for treatment close relative, you will need copies of documents confirming

To refund money for treatment, you must submit all the listed documents and certificates to the tax office at the place of residence.

Important information: The tax deduction for purchased housing can be issued only once, and the refund for treatment can be received annually. The documents are submitted to the tax office for the past year, and then within three to four months the money is credited to your account.

After learning about the possibility of a tax refund for treatment, we begin to collect information about this way to save on paid medical services. And often questions are asked about the tax deduction for treatment: for how many years you can get it, what is the limitation period for tax refund. We will find out for what period you can get a tax deduction for treatment, how many times you can get it and how often you can get 13% of the cost of medical services refunded.

The tax deduction for treatment is social (as well as the deduction for), the provision of social deductions is regulated by Art. 219 Tax Code RF. You can get a deduction for yourself,.

When can I get my treatment tax deduction?

Tax refund for treatment is carried out upon submission of a tax return of 3 personal income tax to the IFTS for (the year in which the payment for treatment took place). It is possible to provide a tax deduction for treatment before the end of the reporting period through.

To answer the question "for what period can you receive a tax deduction for treatment", you need to know that the deduction for treatment reduces the taxable income of the taxpayer and, therefore, personal income tax paid (or paid) to the budget, in tax period... Tax period for income tax individuals a calendar year is recognized. Those. the treatment deduction can only be attributed to the year in which the payment for the treatment took place.

So, you've decided to get a tax deduction for and paid last year. But you have medical expenses that were paid for in previous years.

For how many years can you receive a tax deduction for treatment?

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, i.e. You can return the tax for treatment within 3 years after the payment of medical expenses. For example, in 2019 you can submit declarations for 2018, 2017, 2016. And, if for some reason you could not start processing the tax refund for treatment immediately after the end of the year when medical services were paid, then this can be done within the next 3 years. For example, you can submit a 3 personal income tax return for treatment paid in 2018 and write an application for a refund of the amount of overpaid tax until 2021 inclusive - in 2022 it will be too late to do this.

! ! ! In order to avoid missing the statute of limitations for obtaining a tax deduction for treatment, we recommend submitting an application for the return of the amount of overpaid tax simultaneously with the 3-NDFL declaration (without waiting for the end). This does not contradict the current legislation (see the letter of the Federal Tax Service of Russia dated October 26, 2012 No. ED-4-3 / [email protected]) and is especially important in the case of a deduction on the verge of missing the limitation period.

For what years can you receive a tax deduction for treatment in 2019?

In 2019, you can file returns (and other documents) and receive a tax deduction for treatment (which is three years old) paid in 2018, 2017, 2016.

Tax deduction for treatment: for how long can you get through the employer

As mentioned above, when receiving a deduction for treatment through an employer, documents for refunding 13% of the cost of medical services are submitted in the same year when the payment for the treatment took place. Per previous years It will not be possible to refund medical tax through the employer. We will answer the question "for what period can 13 percent be returned for treatment when making a deduction through the employer." In this case, you can return the money for the treatment paid for from the beginning. current year before submitting documents to the tax office.

How many 3-NDFL declarations must be submitted for treatment paid for in 3 years?

Recall that for each year in which the payment for medical services took place, you must submit a separate declaration of 3 personal income tax and a separate package required to receive a tax deduction for treatment. For how many years you will return, as many tax returns will have to file with the tax office. Because the limitation period for the tax deduction for treatment is 3 years, then the maximum number of declarations that you can submit to the IFTS at one time is 3 pieces.

Treatment Tax Deduction: How Many Times Can I Get?

The number of tax deductions for treatment is not limited by law. Those. The answer to the questions “how many times can the tax for treatment be refunded” and “how often can you receive a tax deduction” depends only on you. The tax refund for treatment can be made as many times as you like - for each year you can submit a declaration of 3 personal income tax and return 13 percent of the cost of medical services (if 3 years have not passed, the statute of limitations has not expired). In this case, the conditions for the tax refund must be met.

It should be borne in mind that the question “for how many years you can get a deduction for treatment” does not apply to the case of excess of the cost of treatment (for example) over the income for the year or the excess of costs by the limit of 120,000 rubles. For the possibility of attributing treatment costs to the next year, see this.

How many years is it possible to file a tax deduction for treatment?

A declaration of 3 personal income tax is submitted for each year separately, but, as mentioned above, a tax refund for treatment can be made within 3 years after payment for medical services.

From our article you have learned the answer to one of the questions on the tax deduction for treatment "for how many years can you get it?" Despite the fact that the state has set the so-called limitation period for the tax deduction for treatment of 3 years, it is not worth delaying the tax refund.

Ralenko Anton Andreevich.