Documents for a refund of 13 percent for medical services

If a citizen has received paid treatment services, he is entitled to receive compensation in the form of a personal income tax deduction. How the maximum amount of this compensation is calculated, as well as how you can apply for it, is described in detail in the article.

The right to compensation is granted at the federal level to all categories of citizens. This benefit is called the social tax deduction.

A 13 percent refund can be granted in 3 cases:

1. Purchase of medicines.
2. Paid services.
3. VHI fee – i.e. voluntary insurance.

It can be obtained both for yourself and for close relatives:

• husband or wife;
• children (only in minors);
• parents.

The hospital where the services were received can be any type of medical institution (hospital, polyclinic, sanatorium, etc.), but in any case, it must have a valid license to carry out its activities. At the same time, it is important to understand that the return is not received for all types of services in general, but only for those specified in the Government Decree.

This is about:

• hospital treatment services;
• conducting a medical examination;
• treatment in sanatoriums and medical institutions located in resorts;
• educational services.

Size: 3 rules and calculation example

For the calculation, 3 basic rules should be applied:

1. The basic formula is 13% of the costs, while the maximum tax base is 120,000 rubles. This means that the taxpayer will be able to return no more than 15.6 thousand rubles. It is important to understand that we are talking about all social deductions at once - i.e. the same amount includes tuition, pension contributions (if any were made during the reporting period - during the calendar year).
2. Contributions are also limited to the maximum official income received. Since compensation occurs through a partial or full return of income tax, it is assumed that the payer constantly receives a salary or other income from which he pays personal income tax.
3. Finally, there is a list of services that are categorized as expensive. The restriction on the amount of 120 thousand rubles does not apply to them. Those. compensation can be received in any amount, but not more than the amount of income tax paid for the same period (i.e. for the same calendar year).

These types of medical care include:

It is also important to understand that you can receive the due compensation only next year. For example, a deduction for medical expenses in 2016 can be received in 2017, and for 2017 in 2018. In this case, the applicant may request a refund for the last 3 years, but not more than this period. For example, in 2018 you can only claim compensation for 2015, 2016 and 2017. If the expenses were before 2015, it will no longer be possible to compensate for tax payments.

CALCULATION EXAMPLE

In 2019, a citizen spent 50,000 rubles on the purchase of medicines and another 200,000 rubles on the implantation of a pacemaker. During the same year, he officially earned 480,000 rubles, so in total he paid 13% of this amount to the personal income tax budget, i.e. 62 400 rubles Thus, he can receive a return of 13% from 50,000 rubles - 6500 rubles and 13% from 200,000 rubles - 26,000 rubles. This amount is more than the maximum possible value of 15,600 rubles, however, the implantation of a pacemaker is an expensive type of medical care, therefore, in this case, full compensation is due: 6,500 + 26,000 = 32,500 rubles.

Step by step instructions for registration

The taxpayer should contact the local tax office or any office - a single center for the provision of public services to citizens. You can visit the institutions in person or through your representative, who acts on the basis of a notarized power of attorney.

Step 1. Collecting the necessary documents

It is this stage that is the most important, since the taxpayer needs to justify his right to receive a deduction. To do this, take the originals:

• passports;
• for the reporting period, i.е. calendar year (if a citizen worked in different companies, you will need to take certificates from each of them);
• marriage certificate (if you need to get a deduction for your spouse);
• child (if you need to receive compensation for his treatment);
• applications for compensation indicating the details of the account (this is where the tax service will transfer the funds).

It is also mandatory to submit papers that confirm the fact of receiving medical services and / or purchasing medicines:

Expert opinion

Salomatov Sergey

Real Estate Expert

In some tax offices, employees may require financial documents to be attached. In fact, this is an illegal action, but in practice the inspector may not accept the application for this very reason. Therefore, it is advisable to keep all checks and receipts in order to provide them along with the main package of documents.

If medications were purchased then you should provide:

• original prescription issued by a doctor;
• check or other payment document confirming the fact of purchase.

If the VHI service was paid, they provide:

• payment documents;
• an agreement with the company (a copy is certified by the patient);
• company license (copy if necessary).

Step 2. Filling out 3-NDFL and submitting an application

This stage is quite simple, however, declarations should be filled out with particular care, since even the slightest errors or inaccuracies must be excluded from it.

Together with the package of documents described above, the declaration can be submitted to the inspection in person or by mail (registered mail). The most reliable is the first method.

Step 3. Waiting and receiving

The whole procedure will take from 2 to 4 months, most of this time is spent on checking documents by tax inspectors. The check itself is performed no later than 90 calendar days from the moment the application and the entire set of documents from the taxpayer were accepted.