How to submit a tax deduction for treatment. Tax deduction for treatment expenses. List of expensive types of treatment for which a tax deduction is provided

In accordance with Art. 219 of the Tax Code of the Russian Federation, a citizen can exercise the right to a tax deduction for medical services or for purchased medicines. That is, it becomes possible to return part of the funds spent on treatment.

A tax deduction is essentially an amount of money that is not subject to income tax. The refund is made from the personal income tax already paid by the taxpayer. Therefore, if you have official employment, everyone has the right to partial compensation of their costs in the amount of up to 13%.

What kind of treatment can I get a deduction for?

In accordance with the Tax Code, there are several types of deductions. Persons who incurred expenses directly related to the purchase of paid medical services and medicines can count on a social deduction.

Medical services mean:

• Diagnostics;
• Appointment with a specialist;
• Expertise;
• Taking tests;
• Treatment in a day hospital;
• Hospitalization;
• Prosthetics and much more.

That is, this list is not limited to certain types of treatment, it includes almost all medical services that a sick person may need. It is worth noting that plastic surgery and IVF are also included in the list.

On a note: Tax deduction is made if the taxpayer independently paid for health insurance. However, if the contribution was made by the employer, then the citizen does not have such a right.

Who is entitled to personal income tax refund?

It is permissible to take advantage of the possibility of personal income tax reimbursement when expenses were incurred for your own treatment or the treatment or recovery of your family members, which include:

• Children under the age of 18 (biological, adopted or taken into custody);
• Spouse;
• Parents.

If a document confirming the relationship is provided, the personal income tax will be recalculated. In this case, the payment document must indicate the details of the person who expects to receive the deduction. But the fact of who exactly the contract for the provision of medical services was drawn up for is not of fundamental importance. Let's assume that an elderly mother is undergoing treatment in a paid clinic that is licensed to provide such services. The son wants to exercise the right to apply for a personal income tax deduction. It is necessary to indicate exactly his details in the payment documents, since otherwise the son will not be able to obtain a certificate for the tax office.

Art. 219 of the Tax Code of the Russian Federation applies only to officially employed persons who pay personal income tax. Individual entrepreneurs operating under a simplified or other form of taxation that does not provide for the payment of income tax do not have such a right. Students, unemployed pensioners, and women on maternity leave also cannot count on the deduction.

Amount of tax deduction for medical services

The amount of personal income tax deduction is calculated for one calendar year. The following must be taken into account:

• The deduction cannot exceed the total amount of income tax paid. Its fixed rate is 13%.
• Persons who have used paid medical services and provided the relevant documents are given the right to deduct up to 13%, but the total amount cannot exceed 15,600 rubles. This is due to the fact that the legislation establishes a maximum settlement amount of 120,000 rubles, and 15,600 is 13% of it. This restriction is imposed on absolutely all social compensation in the form of personal income tax deductions.

Important: if you want to pay for medicines and charity at the same time, more than 15.6 thousand rubles will not be deducted from you.

There is one exception to this rule. The fact is that there are so-called expensive medical services, the list of which is determined by Government Decree No. 21 of March 19, 2001. It is from their full cost that you have the opportunity to receive a deduction in an amount exceeding 15,600 rubles (but not more than the income tax paid).

Example: Let’s assume that A.E. Petrov was provided with a paid medical service for dental prosthetics, which cost him 150,000 rubles. Somewhat later, this citizen needed to undergo an operation, which is considered expensive; he had to pay 250,000 rubles for it. Last year, Petrov earned 700,000 rubles, while paying personal income tax in the amount of 91,000 rubles. Since prosthetics is not an expensive service, the maximum calculated amount will be 120,000. But this limitation will not apply to the deduction in connection with the operation, since the procedure is included in the list of expensive ones. (250,000 + 120,000) * 13% = 48,100 rubles. Since Petrov paid personal income tax to the budget in an amount exceeding 48,100, he has the right to compensation in full, that is, 13% of the estimated amount for the operation and 13% of 120,000 rubles.

A similar algorithm, based on average earnings, is used when calculating other social benefits. Using a similar scheme, it is possible (with some modifications, of course).

How to return income tax for treatment?

In order to return personal income tax in connection with payment for medical services, you need to provide the following documents to the tax office:

• Declaration 3-NDFL ();
• Application for income tax deduction ();
• A certificate from the place of employment, which is filled out according to form 2-NDFL;
• Agreement with a medical institution;
• A receipt or other similar document confirming that you have paid for the services;
• A copy of the medical institution's license.

If you intend to return personal income tax for the purchase of medicines, you will need a payment document and a prescription for the medicine, issued in accordance with the requirements of the law.

The fact of paying for health insurance is also the basis for a deduction. Please prepare the following to confirm:

• Agreement with an organization or policy;
• Payment receipt or other payment document;
• A copy of the license for the right to carry out insurance activities.

On a note: documents can be submitted not only by visiting the tax office in person. An alternative method is the electronic version of the application.

If you cannot appear at the tax authority on your own, and electronic declaration is not to your liking, you can use the appropriate services of a lawyer or notary. Please read in advance.

Terms of personal income tax reimbursement for medical services

Tax deductions are made for the previous calendar year. If you used paid medical services in 2017, then you can return the money only in 2018. The statute of limitations is 3 years. That is, you will no longer be able to take advantage of the social deduction associated with the use of medical services in 2011 in 2018.

Article 229 of the Tax Code of the Russian Federation dictates the requirement that a declaration of form 3-NDFL must be submitted no later than April 30. After this, the tax office checks the documents provided and your data; it has three months to do this. And the return period is 30 days.

You can also do it differently. If you provide your employer with a notice and statement according to which you have the right to a deduction, then the employer, taking this into account, must withhold personal income tax in a reduced amount. There is a positive side to this: the deduction period is postponed from next year to the current year, that is, at the time of submitting documents. However, you will have to contact the tax office twice: first to submit documents, and then to receive a notification.

How to get a deduction for relatives?

As mentioned above, the taxpayer has the right to receive a deduction for the treatment of close relatives, which include parents, minor children and a spouse. For medical services provided to grandparents or, for example, father-in-law, personal income tax is not returned.

If it is necessary to issue a deduction for the treatment of a spouse, then the fact of who the contract and payment documents are drawn up for does not matter, since, in accordance with the Civil Code of the Russian Federation, all property acquired during marriage is jointly acquired property. And the Family Code states: “Income is also jointly acquired property.”

The payment certificate is issued to the person who wishes to exercise the right of deduction. The list of documents provided was listed above, it remains unchanged.

Let's sum it up

Article 219 of the Tax Code of the Russian Federation provides the right to receive a tax deduction in connection with payment for medical services. This opportunity is provided to all citizens who pay personal income tax, the rate of which is 13%. If the total amount of tax paid for the year does not exceed 13% of the cost of the specified service, then compensation is made in the full amount established by law.

In addition to their own costs of treatment, a person can compensate part of the costs associated with the provision of medical services to immediate relatives. In this case, it is enough to simply indicate the details of the payer who wishes to receive a deduction in the certificate of provision of medical services.

Hundreds of thousands of Russians resort to medical services every year, and the help of doctors is not always free. In this regard, the state has provided citizens with the opportunity to return part of these expenses. Since a monthly cash flow in the form of taxes (in particular, income taxes) flows into the state treasury from the salaries of all officially employed citizens, each payer claims a completely legal return of part of these funds.

Consequently, with a competent approach, a citizen of the country who officially works and receives labor money has the right to personal income tax compensation for medical services. Money can be returned not only for treatment, but also for the purchase of pharmaceuticals. This can be done three years prior to the date of filing the return application. However, you can submit a request for tax relief annually. When returning funds spent on one’s own health, a person may be puzzled by some nuances. We will look at how personal income tax is reimbursed for medical services, we will tell you who can claim what amount, and we will also look at which medical services are included in the list of allowed deductions.

The state is interested in making the life of citizens easier and more comfortable. Therefore, the Tax Code of the Russian Federation provides for a number of situations related to spending money, in which, if payers find themselves, they can reimburse part of the funds spent. The Code of Laws identifies six tax deductions that Russians can take advantage of. Four of them concern almost every person, two more are more specific - they deal with schemes related to securities and investment partnerships. Let's talk briefly about the remaining ones.

Professional benefits

They apply to citizens whose professions have some nuances. This includes artists, authors of various works, as well as private practicing citizens: detectives, traditional healers, tutors and the like. It is important that the citizen is a tax resident of the country and not an entrepreneur.

Who is a tax resident of the Russian Federation? This will help you figure it out. In it we will look at what the tax status depends on, documents for confirmation, as well as the regulatory framework for residents and non-residents.

Property benefits

This type of deduction can be received by all employed Russian citizens without exception. You can take advantage of the benefit when purchasing (including) or, or a share in them, a room, or any residential real estate. The maximum amount for compensation spent on improving your housing situation cannot exceed two million rubles.

Standard Benefits

Citizens who can receive this type of deduction are divided into two groups. The first includes those who have one or more children, no matter whether they are natural, adopted or under guardianship. In this case, the tax benefit is provided automatically by the employer. The second group includes people with disabilities or suffering from serious illnesses, including military personnel.

Social benefits

This type includes the return of funds spent on the purchase of medications necessary to maintain health. Also, social benefits allow you to return funds to Russians who have invested money in insurance for themselves or loved ones, or pensions, as well as to citizens who are philanthropists.

The state has provided deductions so that the tax burden of payers is eased and taxable amounts are reduced. To receive benefits, you can choose two ways: return the overpayment, or receive a salary that is temporarily exempt from 13% personal income tax.

Important point! Not the entire amount spent will be returned to the payer’s wallet, but only that which corresponds to the limiting limits of the tax fees paid by him earlier.

Social deduction: health

The Tax Code of the Russian Federation (Article No. 219) specifies that receiving social deductions for tax payments is legal for all payers. Unlike other types of returns, social returns can only be returned in the entire amount, having received it from the tax service at your place of residence. The money can only be returned for three years preceding the date of application. At the same time, the refund amount has limits: the figure should not exceed thirteen percent of the amount spent on the citizen’s health, but not more than one hundred and twenty thousand rubles. In addition, the refund cannot be more than the annual amount of taxes paid by the citizen as personal income tax. Funds that cannot be returned due to restrictions are “burned out,” but if a person undergoes treatment annually or regularly purchases medications, he is not prohibited from filing a return declaration every year.

Important point! Submission of documents for social benefits must be made for a specific annual period of time during which expenses were incurred to maintain health. If a citizen wants to return thirteen percent of the amount spent on medical treatment, he must submit a petition to the inspectorate in the next year following the year of spending. That is, if the treatment was carried out in 2015, the declaration must be submitted in 2016.

Applicants for personal income tax reimbursement for medical services

The process of returning social benefits is inseparable from income tax, or, more precisely, it is a return of this particular type of tax deduction. You need to understand that all tax benefits are intended only to make life easier for tax residents, they are not some kind of bonus. Consequently, social benefits are made at the expense of funds already paid.

As we know, individuals who receive salaries or other income monthly transfer 13% of their wages to the country’s budget - this is called income tax or personal income tax. Many, especially at the beginning of their careers, do not think about this too much, since by law the obligation to withhold and transfer thirteen percent of the salary is assigned to the employer. Salaried employees are not concerned with the deduction of tax amounts and filing returns - all this is the prerogative of the employing company, which acts as a tax agent.

Despite tax payments, only residents of our country have the right to claim a refund of any of the above deductions. Yes, foreigners working in Russia are also burdened with paying personal income tax, but they are not entitled to social or other benefits, since they are considered non-residents. Who then has resident status?

A resident of a country is a person who resides on its territory for at least 183 days over the next twelve consecutive months. Only citizens who are absent from the country for more than a year due to duty do not lose their residency status. This group of specialists, by law, includes representatives of local governments, the military, as well as employees of law enforcement and government agencies. Ordinary citizens, of course, can also travel outside of Russia. To avoid losing residency status, the trip should not last longer than six months, and its purpose may be to obtain education or medical care. For the same period, people going on work trips to extract hydrocarbon resources from fields in the seas can leave without consequences.

Table 1. Requirements for an applicant to receive a deduction

How much will the refund amount be?

Russian legislation sets a limit on funds for compensation - it is one hundred twenty thousand rubles. We must not forget that not all this money is returned to citizens, but only thirteen percent of them. That is, the maximum social benefit for treatment can be equal to 15 600 rubles

One more nuance - you will be able to receive this money only if you have accumulated a similar or greater amount over the year by transferring personal income tax. It is easy to calculate that a citizen with a salary of ten thousand or more rubles can qualify for a full deduction. Since the monthly tax deduction from such wages will be 1,300 rubles, multiplying this amount by twelve months, we will get the required 15,600 rubles.

Important point! Salaried employees who receive “black” wages may lose the opportunity to have the right to a tax deduction. According to the documents, their wages may be much less than the minimum of ten thousand rubles we identified. Thus, the payer could actually receive medical services or purchase goods necessary for treatment, but he would not be able to reimburse the costs to the full extent permitted by the state.

A Russian citizen who received paid medical services or purchased medications can return part of the costs to himself. It does not matter whether the person was treated in a private or public clinic or in which pharmacy he purchased pharmaceutical products. In addition to your own person, a deduction can be issued for your immediate relatives. The law does not prohibit the return of money for medical intervention or medications for a wife or husband, parents and minor children. This includes payments for hospital stays, outpatient visits to the hospital for disease prevention and rehabilitation, diagnostic and treatment services, ambulance calls, and cash contributions for voluntary health insurance policies.

The list of medical work and goods, expenses for which require a social return, is indicated in the Tax Code of the Russian Federation. In addition to the above types of medical care, you can get your money back:

• for dental treatment, implantation, prosthetics and other services provided by dental clinics;
• as compensation for in vitro fertilization;
• during pregnancy and paid obstetric care;
• when submitting an extended list of tests.

Important point! If you want to issue a refund for treatment that was not received by you, payment documents (agreement for the provision of medical services and checks) must still be issued in your name. Even if you paid for your child’s treatment, but the contracts contain his or her details, you have no right to expect reimbursement.

The limit of one hundred twenty thousand rubles does not apply to expensive treatment. The decision on whether medical care is truly expensive is made by the medical institution and issues the patient with the appropriate official paper, which must be submitted to the inspection. The document will contain code “2”, indicating that the treatment is considered expensive. The Government Decree of March 19, 2001 states that the list of types of expensive treatment includes:

1. Treatment of infertility through IVF.
2. Difficult cases with pregnancy and childbirth.
3. Rehabilitation of premature babies weighing less than one and a half kilograms.
4. Treatment for burns affecting more than 30% of the body area.
5. Treatment of malignant tumors, diabetes mellitus, osteomyelitis, problems with hematopoiesis, pancreas, pathologies of the organs of vision, dialysis.
6. Surgery of congenital defects, respiratory and visual organs, digestion, nervous system, microneurosurgery, plastic surgery;
7. Prosthetics, implantation, organ transplantation.
8. Therapy of the thyroid gland, hereditary (chromosomal) diseases, circulatory, digestive and respiratory organs, polyneuropathy and myasthenia.

Despite the fact that expensive treatment is not limited to the amount of one hundred and twenty thousand rubles, the payment will not be made for all the money spent - it is also fixed at thirteen percent of the total amount. The payer who has undergone expensive treatment will also be able to return for it as much money as he transferred for the year in the form of income tax.

Russian citizens can apply for social benefits annually. You can receive a refund up to three years prior to submitting your application to the tax office. If the payer does this, he must prepare his own package of documents for each year, which will list the dates and expenses incurred. Deductions are always issued based on annual results, and you can only receive reimbursement for expenses incurred in the current year in the next year.

The tax payer must provide documents certifying that the treatment or purchase of drugs was actually carried out on the basis of the doctor’s recommendations. We emphasize once again that the main criterion for a deduction is that the services or purchases were paid for by the applicant. A medical institution must have a license to operate; all payment documents and contracts must be checked for errors or incorrect numbers.

Package of official papers

We have already said above that a citizen must visit the inspectorate at his place of registration to report his desire to receive a social benefit. On your first visit, you will need a certain list of documents that should be prepared in advance. The package of such papers includes:

1. Declaration in form 3-NDFL.
2. Certificate in form 2-NDFL (it will be issued at your workplace upon your request).
3. An agreement in the name of the applicant for the provision of paid medical services by the clinic.
4. Payment confirmations or checks indicating payment for medical services or pharmacy products.
5. A copy of the organization's license to provide medical care.

Filling out documents is an important point. To receive a tax deduction, the certificates must be completed correctly, otherwise the tax office will refuse to reimburse you for the money you spent and you will have to bear the costs without government support.

Filling out the declaration

Despite the apparent complexity of filling out the 3-NDFL form, you can cope with this matter in a short time. It is important to remember that this document is the key one when applying for a social deduction. Therefore, any error or inaccuracy may result in refusal of the inspection. If the document is filled out manually, you can only use capital block letters and a fountain pen with blue or black ink. It is forbidden to correct blots by crossing out or using corrective agents. The parts of the declaration that a citizen must fill out are presented in Table 1.

Table 2. Declaration pages that are filled out by the applicant independently

Examples of filling out such a declaration can be easily found in. Just read carefully which fields the specific data corresponds to, and drawing up the document will not take much time and effort. If you are afraid of making a mistake or do not have the time resources to understand the document, you can always turn to specialists who usually work at the tax office for help. For a small monetary fee, they will fill out the declaration with you.

Video - Declaration 3-NDFL. Tax deduction for treatment

Let's sum it up

Reimbursing personal income tax for medical services is a simple process. Citizens should know their own rights, including regarding tax deductions. Everyone is faced with the need to improve their health; everyone’s children or parents can get sick. It’s nice that the money spent can be returned, although it is partial and stupid not to take advantage of the opportunity given by the state. If you carefully study our article, carefully collect the necessary documents and appear at the inspection on time, the chances of receiving a deduction for treatment will be very high. Good luck!

Personal income tax of 13%

For citizens who work, personal income tax is withheld in the amount of 13% of wages. From this amount you can receive a tax refund for treatment.

Income tax refund for treatment has many features, including calculation of the maximum amount, a list of documents, as well as the type of treatment (conventional or expensive therapy) needed by the person.

This category of citizens, such as pensioners, often faces great difficulties when trying to independently obtain a tax deduction for treatment. They are not personal income tax payers, so they cannot claim a refund.

Filling out the 3-NDFL declaration

A pensioner can independently receive a deduction only in two cases:

• if he is retired and at the same time works (and therefore pays taxes);
• if he has any other income, on which he pays 13% tax.

If a citizen simply stays and does not receive any other income, in order to receive a tax refund, he should turn to his children for help.

If the children of a pensioner have an official job and pay 13% tax, then the law allows them to receive a tax deduction not only for their treatment, but also for the treatment of their parents. Moreover, compensation can be received for each individual year of treatment.

To receive a deduction, a pensioner must comply with the following requirements:

• the clinic must have an official permit to operate (we are talking about private medical institutions);
• the services received must be on the list approved by the Government;
• All medications purchased must be purchased as prescribed by a doctor and must also be on the government list.

The procedure for filing a tax refund for your parent is no different from receiving a deduction for your treatment. You will only need to present your birth certificate in order to confirm the relationship.

The main thing is that this is an opportunity to reduce the cost of treatment in paid clinics, since, unfortunately, not all public hospitals can provide the required level of therapy.

How to get a dental benefit

Working citizens receive the opportunity to receive a tax refund for dental treatment. Government Decree No. 201 states that in order to receive a deduction for dental treatment, the following conditions must be met:

• send deductions from earnings to the tax service in the amount of 13%;
• the dental clinic service must be on the list of regulations;
• The citizen paid for the clinic’s services using his own funds.

It is also possible to receive a tax deduction for paying for dental treatment for immediate relatives (spouses, children or parents).

The following citizens cannot receive a tax deduction:

• who do not officially work anywhere;
• pensioners who were not officially employed 3 years before;
• individual entrepreneurs whose registration took place according to a simplified scheme.

The deduction amount for dental treatment remains standard - you can spend a maximum of 120 thousand rubles, for which you will receive a refund of 13% (maximum 15,600 rubles).

Expensive types of dental treatment include implantation. In this case, there will be no restrictions on the amount of the refund, which will allow the taxpayer to receive a 13% deduction on all money spent. At the same time, it is not included in the list of expensive services, so the amount of deduction for it is set at the standard level.

The procedure for registering for all types of treatment (including dental services) is the same. You will need to collect all the necessary documents and then send them to the tax authority at the place of registration.

Refund of income tax from employer

To receive a deduction for treatment, you do not have to wait until the end of the tax period (end of the year). This can be done earlier if you contact your employer.

To do this, you should confirm your right to a tax refund with the tax service and do the following:

• write an application to receive notification that a citizen has the right to a deduction;
• make copies of all necessary documents;
• write an application and send it to the tax office at the place of registration with all attached documents;
• the notification must be prepared within 30 days from the date of submission of documents;
• send notice to the employer.

The notification is the main document confirming the citizen’s right not to withhold personal income tax.

When submitting copies of documents to the tax office, you should also have the originals of these documents with you for verification by a service employee. All payment documents must be drawn up in the name of the person who entered into the contract for treatment, and not the patient himself (if these entities are not the same person). This means that the treatment agreement must be concluded by the taxpayer, even if the patient is not him, but his close relative.

Tax deduction for treatment

Return deadlines

You can receive a tax refund within 4 months from the date of filing your application. After submitting all documents, their inspection begins by the responsible inspector (desk inspection). It lasts at least 3 months. If the audit is successful for the taxpayer, then the refund funds must be transferred to the account specified in the application within 1 month.

The deduction can be made for 1 tax period (1 year). If the treatment lasted more than years, then the refund will be calculated separately for each year. This means that every year of treatment the tax deduction procedure will need to be completed anew.

Filling out the 3-NDFL declaration

The tax deduction declaration is filled out in a special program. It can be downloaded from the Federal Tax Service website. After installing it on your computer, you can start filling out the 3-NDFL form. To do this, you need to have with you all the documents necessary to receive a deduction, so most of the information will need to be taken from them.

Once filled out, you can print it. If a citizen is unsure whether he filled out everything correctly, the file can be saved on a flash drive and then at the tax service, ask the inspector to check the entered data.

Paid healthcare is quite burdensome for the budget of a Russian family, but in some cases it simply cannot be avoided. To improve the treatment conditions for its citizens, the Government provides them with a tax refund for treatment. Thanks to this, working citizens can get back 13% of the money spent on treatment or the purchase of medicines.

The following video is devoted to the topic of social tax deduction for treatment:

Jan 23, 2018 Help manual

You can ask any question below

If a citizen has income that is subject to taxation at a personal income tax rate of 13%, he is entitled to receive social tax benefits. This benefit is regulated by the Tax Code of the Russian Federation in paragraph 1 of Art. 219. Its essence is partial (in some cases, full) reimbursement of expenses incurred by a person for medical care or the purchase of medicines.

Income tax refund for medical services 2018: grounds for applying for compensation

The main conditions for receiving a social deduction are payment of personal income tax to the budget, undergoing treatment in an organization that has the appropriate license, and the availability of a complete set of documentation from the taxpayer. The list of medications and medical services that are subject to tax deductions is given in government decree No. 201 dated March 19, 2001.

An income tax refund for medical services is possible when paying for your own treatment, for services provided to your spouse, parents or minor children. The amount of compensation to the taxpayer cannot be greater than the tax actually paid. In standard situations, it is equal to 13% of the total volume of confirmed expenses (but not more than 15,600 rubles, which is 13% of the legally established limit of 120,000 rubles). An additional limitation is the amount of personal income tax paid for the corresponding period on the applicant’s income.

An exception is made for high-tech medical care, which is classified as expensive services. To obtain it free of charge, the state allocates special quotas. If a person pays for such services on his own, he may qualify for reimbursement of the full amount of money spent. The list of expensive types of treatment is given in the same resolution No. 201.

Income tax refund for medical services: algorithm of actions

You can receive a refund through your employer or tax office. In the first case, the employee can return the tax without waiting for the end of the year in which the payment for medical services was made, for which he needs to submit an application and attachments to it to the employer. In the second situation, a citizen has the opportunity to return tax through the Federal Tax Service for a three-year period after paying for medical services, but not earlier than the end of the year in which the treatment was carried out.

A step-by-step scheme for returning personal income tax amounts if there is a confirmed fact of payment for treatment or medicines:

1. Prepare a complete set of documentation with which you can confirm the applicant’s official employment, the fact that he received income, the employer transferred personal income tax for him (with the ability to identify the exact amounts) and the provision of paid medical services.
2. Fill out a declaration using the unified form 3-NDFL for the corresponding period.
3. Submit all collected documents along with the declaration and application to the Federal Tax Service.

If the compensation is issued to the employer, then it is necessary to submit a notification of the right to receive a social deduction to the tax authority.

Income tax reimbursement for medical services: list of required documents

To process an income tax refund, the taxpayer must submit the following set of documents to the tax office:

• a certificate of income from the employer (it must be drawn up in form 2-NDFL) for the year in which the expenses were incurred;
• payment documentation, which can be used to identify the amounts, period and date of payment, purpose of payment and recipient of funds;
• income statement of the taxpayer 3-NDFL for the corresponding period;
• an agreement with a medical institution for the provision of a specific type of service on a paid basis;
• copies of licenses of a medical organization to confirm its ability to provide certain services;
• a certificate from a medical institution confirming payment made;
• an application with the bank details indicated in it for transferring the personal income tax amount.

If income tax reimbursement for medical services is carried out for relatives of the taxpayer, then the degree of relationship with the recipient of the medical service must additionally be documented. In the case of high-tech assistance, for which the applicant can receive the entire amount of funds spent, an original certificate from a medical institution will be required, which will indicate that the treatment is classified as expensive. This type of service includes treatment procedures for tumors, severe diabetes, organ transplant procedures, limb prosthetics, IVF and other forms of medical care (their list was approved by Decree of the Government of the Russian Federation No. 201 of March 19, 2001).

Documents can be submitted personally to a Federal Tax Service employee when appearing at the inspectorate, send the entire set of forms by mail (with the obligatory attachment of an inventory) or use the electronic service on the Tax Service website or on the State Services portal.

When paying for treatment and purchasing medications, you can get some of the money back. You can take advantage of the social tax deduction for treatment and get part of your expenses back if:

— treatment took place in a licensed medical center of the Russian Federation;

— the services you received are among those for which a deduction is provided (Resolution of the Government of the Russian Federation dated March 19, 2001 No. 201).

You can receive a tax deduction when paying for medicines if:

— you paid for the medications prescribed by the doctor at your own expense;

— paid for medications are included in the list of medications for which a deduction is provided (Resolution of the Government of the Russian Federation dated March 19, 2001 No. 201).

Instructions for obtaining a tax deduction

1. Collect the necessary documents

To receive a tax deduction you will need the following documents:

— 2-NDFL certificate (provided by the employer/accountant. If you worked in several places during the year, then you need to take certificates from each);

— an agreement with a medical institution or a prescription;

— certificate of payment for medical services;

— documents confirming the fact of payment for treatment (checks, bills, etc.).

2. Obtain a tax certificate from the clinic

At the clinic's reception or accounting department, ask for a certificate of payment for medical services to present to the tax authorities. Along with the certificate, you will be given a copy of the license to practice medicine. If the clinic does not have a license or its validity has expired, then it will be impossible to receive a deduction.

3. Fill out the 3-NDFL declaration

Based on the collected documents, it is necessary to prepare a tax return in form 3-NDFL.

4. Submit documents to the tax office

The completed 3-NDFL declaration and a package of documents must be submitted to the tax office. This can be done in several ways: hand it over to the tax inspector personally, send the documents to the inspectorate by mail, or submit them on the website nalog.ru.

5. Wait for the results of the desk audit

After receiving the documents, the tax office will conduct a desk audit. The duration is three months. Based on the results of the audit, the tax office is obliged to send you a written notification with its results within 10 working days.

6. Write an application for a deduction

After the declaration is approved, you need to write an application for a refund. According to the law, one month after submitting the application, the tax office must transfer money to your account. In the application you must indicate your full name, passport details and details of the account to which you want to receive money.

How much can you get back?

Those wishing to receive a tax deduction will not be able to get back more money than they transferred to the income tax budget (about 13% of the official salary).

That is, you can return up to 13% of the cost of paid treatment/medicines, but not more than 15,600 rubles. This is due to the restriction on the maximum deduction amount of 120 thousand rubles. (13% of 120,000 = 15,600 rubles).

Even if you paid more, you will receive a deduction from the maximum amount of 120,000.

Within what period can a tax deduction be issued?

The deduction can be issued within three years from the date of treatment. In 2018, you can receive a deduction for treatment in 2017, 2016 and 2015. The day and month don't matter.