Reporting / 29.11.2021

Deduction for testing costs. How to get a tax deduction for treatment - we refund money for paid childbirth How to get income tax refund for paid services for the management of pregnancy or childbirth - instructions

How to get money back for paid childbirth, treatment, paid tests, purchase of medicines, etc.

Our state provides for a tax deduction, if you underwent paid treatment in medical institutions or bought medicines, you can return yourself the income tax paid (13%). Unfortunately, this payment has a number of "pitfalls", like all other payments () for women who have given birth.

Let's figure it out so as not to pound the thresholds of the tax authorities. Let's take a situation when you were preparing for pregnancy, giving birth, taking a bunch of paid tests, ultrasound, dental treatment, etc. routine medical services... We will not delve into expensive treatment and other excluding moments of this "freebie"

So, briefly about the rules:

The tax deduction can be refunded for the previous 3 years.
Those. if you paid for the treatment in 2016 (2014 or 2015), then we will apply for the deduction in 2017. Thus, this is the last year for filing documents for deduction for 2014. If you were treated in 2016, then you have time until 2019, but it is better not to delay.
The tax deduction for treatment cannot exceed 120,000 rubles.
Those. the maximum amount for which you can collect documents is limited to 120,000 rubles, you will receive 13% * 120,000 = 15,600 rubles on hand. However, you can apply for this amount every year.
Who Can Get Tax Deduction?
Working taxpayers, and you can get 15 600 rubles or less only if you paid this amount as tax during the year. If for some reason you did not work or you do not have enough deductions, your closest relatives (parents, husband or wife, children) can apply for you.

It is important! The year in which the payment for the treatment took place is taken! And it is in this year that it looks like how much money your employer transferred to the income tax budget (about 13% of the official salary).

4. Can I get a tax deduction if checks are lost?

At the discretion of the tax authority, they may refuse. So I advise you to immediately make copies of receipts (they are erased very quickly and become unusable, now they use such cheap paint)

The documents:

Certificate of income in the form of 2-NDFL from each place of work (original).
Important! A certificate is required for the very year in which the payment for treatment or medicines was made
Agreement with a medical organization (copy).
Certificate of payment for medical services (original).
License from a medical organization (certified copy, i.e. with a blue seal)

Clauses 2, 3 and 4 are requested from a medical institution, usually they themselves know what is required by the tax authorities and it is enough to simply inform you that you need a set of documents to receive a tax deduction.

5. Payment documents (copies).

6. Prescription forms with prescriptions of medicines (copies)

7. Details of the account in Sberbank, where the money will be transferred (copy)

8. If for a child - a birth certificate (copy)

9. If for the spouse - marriage certificate (copy)

10. Copy of passport (main + registration)

11. TIN (copy)

12. Filled in declaration 3-NDFL (original)

To fill out 3-NDFL, it is best to contact a specialist. This service will cost you 500 rubles, but you will be completely sure of the correctness of filling and you will not have to go to the tax office again.

13. Application for money transfer (original)

Advice! If you want to get money for the delivery of paid tests in such laboratories as "Medlab", "Helix", "Citylab" and so on. Keep in mind that for each procedure they issue an agreement along with a check, I strongly recommend that you keep both of them, since if they lose the agreement, they are very reluctant to restore everything, and you will have to spend nerves and time.

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Due to the fact that the system of tax regulation established in Russia presupposes the receipt by citizens of our country of a social tax deduction in the event that he incurred the costs of his treatment, taxpayers have the right to return part of the funds spent for paying for medical services. To this end, taxpayers have the right to submit documents to the inspectorate and receive a tax deduction for paid childbirth and pregnancy.

Tax deduction for paid childbirth and pregnancy management: who can and cannot get a deduction

Art. 219 of the Tax Code of the Russian Federation, it is determined that if the taxpayer has incurred costs associated with obtaining medical services, then the state must reimburse 13% of the costs incurred.

Important! The costs of pregnancy and paid childbirth of a woman also belong to the category of services, a partial cost of which the taxpayer is entitled to reimburse.

Before submitting documents to the inspectorate, it should be determined whether the taxpayer belongs to the category of persons entitled to a deduction. Both a woman and her spouse can receive a social deduction for paid childbirth and pregnancy management, provided that the following criteria are met:

Conditions for granting tax deduction

You can get a tax deduction for paid childbirth and pregnancy management for the following services:

Medical consultation of doctors of all specialties;
All types of body diagnostics (ultrasound, screenings, tests, etc.);
Treatment of a woman during pregnancy is both inpatient and outpatient;
Paid childbirth;
Medicines purchased with a prescription from a supervising physician.

It should be noted that all treatment services should be carried out only by licensed medical institutions of the Russian Federation.

Deduction for expensive treatment during childbirth (caesarean section, difficult labor, etc.)

The procedure for registration of a deduction for paid childbirth

In order to receive a tax deduction for pregnancy and paid childbirth, the recipient must collect the necessary package of documents and submit them to the FTS inspection at the place of their registration.

Important! Despite the fact that inspectors require copies of documents from individuals, the originals should still be taken with them for confirmation.

After submitting the documents, the tax authorities have three months to check the documents for the provision of the deduction. After this period, employees of the Federal Tax Service send a notification with the decision.

Required documents to receive a deduction

A spouse, wishing to receive a deduction for pregnancy management and paid childbirth, must collect and submit the following documents to the inspectorate:

Passport of a citizen of the Russian Federation - the recipient of the tax deduction;
Certificate of income for the past year, issued by the employer;
If the deduction will be issued for the spouse, it is necessary to confirm the marital status with a marriage certificate and the spouse's passport;
Declaration in the form of 3-NDFL;
Agreement with a medical institution and an act on the provision of medical services;
All payment documents confirming the costs incurred by taxpayers for pregnancy and paid childbirth;
Details of the account to which the refund will be made.

Where to apply for a deduction

After filling out the declaration for reimbursement of cash costs and preparation of documents, the taxpayer has the right to contact the FTS inspection at the place of his registration. The law allows the following ways to provide documents to the inspection staff:

p / p	Method of submitting documents for deduction	Advantages	disadvantages
1	Personal visit	This method has established itself as the most reliable, since tax authorities often look at the documents submitted by the taxpayer immediately upon delivery. In this case, if deficiencies are found, the FTS employee will immediately notify the individual about the need to make corrections.	However, not every working citizen can set aside time to go to the inspection.
2	Mail services	It makes sense in this way to provide documents only if the post office is within walking distance, and the tax office is very far away.	A significant disadvantage of such a transfer of the declaration is that if errors are detected, the taxpayer will find out about this after several months. As a result, the process of obtaining a social deduction will take much longer.
3	FTS personal account	A single visit to the Federal Tax Service will allow you to solve many tax problems in the future without leaving your home.	Registration on the site of the inspection requires a visit to the tax office to obtain a login and a temporary password.
4	Portal "Gosuslugi"	You can register on the "Gosuslugi" portal without leaving your chair by logging in with an identity document.	No shortcomings identified
5	Contacting an employer for a tax deduction	The employer can also act as an intermediary between the taxpayer and the inspectorate when submitting documents. The advantage of contacting the accounting department of the company is that the employee does not need to wait until the end of the tax period.	However, in the case when you need to get a deduction not for the past year, but for previous periods, you can only contact the FTS inspection.

Who can get a husband / wife (features)

Important! In accordance with the letter of the Ministry of Finance No.03-04-05/22028 from 05/12/14 the taxpayer has the opportunity to receive a tax deduction for pregnancy and paid childbirth, both in the name of the spouse and in the name of the spouse.

The couple has the right to determine in which situation the maximum deduction will be. The position of the Ministry of Finance also determines that the fact that the contract and the act on the provision of medical services and payment documents are issued to the spouse is absolutely irrelevant. This point of view is confirmed by the Civil Code, which contains information about jointly acquired property in marriage, to which the amount of money deducted for the treatment of a spouse can be attributed.

Deadlines for submitting documents to the inspection

Tax deduction code for paid deliveries

Each taxpayer receiving a deduction for paid childbirth should pay attention to the deduction code, which is indicated in the certificate issued by the medical organization.

If the delivery was normal, the code 01 must be indicated. In the case of a caesarean section or difficult delivery, the deduction code 02 must be indicated.

The amount of social tax deduction

The state provides for the maximum possible amount of social tax deduction in the amount of 13 percent of the amount of 120,000 rubles. Accordingly, the taxpayer has the right to return the funds spent within 15,600 rubles (120,000 rubles * 13%). This requirement does not apply to expensive treatment, which includes a caesarean section. In this case, the costs incurred are reimbursed in full if the costs incurred are documented.

Important! However, if the amount of income tax in the calculation turned out to be less than the possible reimbursement of expenses, the amounts cannot be carried over to the next year.

Is it possible to receive a deduction together with other deductions

The limit of 120,000 rubles is set in aggregate for all categories of social deductions received by employees during one calendar year. Here is an example of calculating a tax deduction when several cases are combined at the same time:

During one calendar year, the taxpayer incurred dental treatment costs in the amount of 30,000 rubles and paid for paid childbirth in the form of a spouse's cesarean section in the amount of 200,000 rubles. The total cost was 230,000 rubles. Of these, 200,000 rubles are classified as expensive treatment, and are reimbursed to an individual in full (excluding the limit of 120,000 rubles). Accordingly, the taxpayer will receive a deduction in the amount of 30,000 * 13% + 200,000 * 13% = 3,900 rubles + 26,000 rubles = 29,300 rubles.

Thus, if the taxpayer's income allows, he can reimburse exactly that amount.

How many times can you use

Terms of refund of funds to the taxpayer

After checking the documents of the taxpayer, the FTS inspectorate sends a notice of the decision to the individual. If it is positive, then within one month the tax authorities must pay the refund amount.

Reasons for refusing to receive a tax deduction

Unfortunately, the submission of all documents does not always guarantee that the taxpayer will receive the tax deduction amount. In some cases, inspectors may refuse to reimburse an individual for the cost of pregnancy and paid childbirth. Among the reasons why tax authorities may refuse to receive funds are the following:

The documents were not submitted to the inspectorate in full;
Their income taxpayer has not been withheld income tax, therefore, tax refunds are not possible;
Reporting and documents were transferred to the wrong inspectorate;
The taxpayer has exhausted the social tax deduction limit;
The verification of the 3-NDFL declaration revealed significant violations.

Most asked questions

Question number 1 Can I get a deduction in my spouse's name?

Answer: In accordance with the provisions of the Civil Code, it is possible to receive a social deduction for pregnancy and paid childbirth both in the name of the spouse and in the name of the spouse.

Question number 2 Does the tax office need originals of documents?

Answer: Tax officials do not require original documents to be submitted. However, it is advisable to have them with you in case you have any questions.

Question number 3 In what time frame will the tax deduction be transferred?

Answer: The law established the possibility of transferring the amounts of social deduction within one month from the date of full verification of the documents submitted by the taxpayer.

Question number 4 What is the maximum amount you can get when you apply for a deduction for paid childbirth?

Answer: If childbirth does not belong to the category of difficult, then the maximum possible amount to be received is 15,600 rubles. If the birth was difficult or a caesarean section was performed, then such births are classified as expensive and are fully refundable (13 percent of the taxpayer's income for the year).

One click call

During pregnancy, women incur significant costs associated with diagnostics, analyzes, purchasing drugs, and so on. A large part of the costs incurred can be reimbursed - which many mothers do not know.

For example, Article 210 of the Tax Code establishes that a taxpayer has the right to receive a social tax deduction for treatment services provided to him or his spouse, parents or children before they reach the age of majority, by medical institutions, as well as within the cost of drugs prescribed a doctor.

Reimbursement amount

The taxpayer will not be reimbursed for all costs of the treatment. So, an employee has the right to reduce his taxable in proportion to the funds spent. In addition, the state reimburses the amount of taxes on personal income withheld in previous tax reporting periods at a rate of 13%.

The tax deduction is provided in the amount of expenses incurred, but not more than 120,000 rubles in the tax period (one year); for expensive types of treatment in Russian clinics, the amount of the tax deduction is taken in the amount of de-facto expenses incurred.

It should also be noted that cash cannot be received, therefore a bank account must be opened.

What are the conditions for obtaining social tax deduction?

Treatment services must be provided exclusively licensed medical institutions of the Russian Federation;

Medicines and medicines are clearly defined by the Decree of the Government of the Russian Federation;

The taxpayer spent his money;

The treatment was prescribed by the attending physician.

The general list of services is approved by the Decree of the Government of the Russian Federation of 19.03.2001 No. 201 "On approval of the lists of medical services and expensive types of treatment in medical institutions of the Russian Federation, medicines, the amounts of payment for which at the expense of the taxpayer's own funds are taken into account when determining the amount of social tax deduction", which can be found freely available on the World Wide Web. This Government Decree also defines a complete list (rather extensive) of medicines, the costs of the purchase of which are subject to reimbursement.

In general, pregnant women are entitled to include in tax deductions expert advice, expenses for examination, including ultrasound.

The tax social deduction is provided by the territorial tax authority at the place of registration of the applicant.

Required documents to receive a deduction for treatment costs:

Application for the provision of a deduction;

Statement of income of the applicant;

A copy of the agreement with the medical institution;

A copy of the license granting the right to provide medical services by the institution;

Proof of costs for physician services;

You should also submit an approved certificate of payment for medical services.

Required documents to receive a deduction in connection with the costs of purchasing medicines:

Statement;

Prescription forms;

Proof of drug costs;

If the medication is paid for by the spouse - a copy of the marriage certificate;

A copy of the child's birth certificate, if medications have been paid for for him;

Certificate of form No. 2-NDFL on the income received and taxes withheld from them.

All necessary prescriptions must be written by the attending physician. It is very important that a specific prescription be written out on a specially approved form marked by the attending physician "For the tax authorities of the Russian Federation".

It should also be noted that the state allows reimbursement of pregnancy costs incurred in private clinics, provided they have a license to do so.

Having a baby is not only pleasant chores, but also significant expenses. Few people know that part of the cost of paid pregnancy and childbirth can be reimbursed. The procedure for the return of funds spent on treatment, the purchase of medicines, assistance during childbirth is regulated by the Tax Code of the Russian Federation and is called a social deduction for treatment costs (hereinafter referred to as HB, benefit, preference).

How do I get a tax deduction? Before describing the procedure and features of obtaining this type of benefit, it should be said right away that with the return of funds specifically for the paid management of pregnancy and childbirth, problems may arise... Not all inspections confirm these types of costs, since these costs are not spelled out directly in the law, and tax authorities do not classify them as medical services. In this connection, if you are denied, you will have to defend your right in a higher tax authority or court.

What expenses can be reimbursed

Paid management of pregnancy and childbirth;
Complications that have arisen during pregnancy and childbirth, as well as in the postpartum period;
Nursing premature babies weighing less than one and a half kilograms;
Infertility treatment with IVF;
VHI insurance premiums.

Who can get HB

The woman who incurred the expenses for the management of pregnancy and childbirth;
Spouse;

Conditions for obtaining benefits

In order to obtain HB, a number of conditions must be met, in particular:

The applicant for the deduction must be a resident of the Russian Federation and have income taxed with personal income tax at a rate of 13%;

It is important that the income was at the time of the expenses, and not the statement of the HB.

Treatment should be carried out in medical institutions of the Russian Federation.

If the pregnancy or childbirth was carried out outside Russia, then the tax deduction cannot be claimed for these expenses.

A medical institution that provides medical services must have a license to carry out medical activities;

Benefit amount

RUB 120,000 - if the services are conventional (not expensive). Such a service, in particular, is the management of pregnancy and childbirth (not complicated).

It should be noted that this amount is common for all types of social HB. That is, if in one year the costs were incurred, for example, on training and childbirth, then the total amount of the tax deduction cannot exceed 120,000 rubles. Which of the costs to take for deduction must be decided on your own.

In the full amount of the costs incurred - if the treatment is considered expensive.

The legislation includes complications during pregnancy and childbirth, treatment of infertility, nursing a premature baby (weighing less than 1.5 kg) to such treatment.

It should be noted that not all medical services provided during pregnancy, childbirth and the postpartum period can be deducted. The list of ordinary and expensive services for which a benefit can be claimed is given in Resolution No. 201 of March 19, 2001.

Example No. 1

Selivanova A.D. in 2015, she entered into an agreement with Medpomosch LLC for paid management of pregnancy and childbirth. The total cost of the contract was 110,000 rubles.

Selivanova's income for 2015 amounted to 558,000 rubles. Personal income tax paid from this amount - 72,540 rubles.

Since Selivanova's expenses have not exceeded the established limit, she will be able to receive HB for all the costs of managing pregnancy and childbirth.

The total amount of IR due to the refund will be RUB 14,300

Example No. 2

Selivanova A.D. in 2015 entered into a contract for paid management of pregnancy and childbirth worth 110,000 rubles. However, in the process of childbirth, complications arose, the mother underwent an urgent operation - a cesarean section, the baby was born prematurely. The total cost of the costs, as a result, amounted to 560,000 rubles. (including emergency surgery, nursing mother and child).

Due to the fact that medical services associated with complications during pregnancy and childbirth, as well as nursing a premature baby, are considered expensive, Selivanova will be able to receive HB at all costs. Thus, the amount of funds received in hand will be RUB 72 800(560,000 x 13%).

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Features of HB

This type of NV has a limited application period - 3 years. If the tax deduction is not claimed within the specified period, the right to it will be forfeited.
NV for treatment can be claimed many times, within established limits;
In order to accept for reimbursement the costs of expensive treatment, it is necessary that the code "2" be indicated in the certificate of payment for medical services. If the code "1" is indicated, HB will be provided in an amount of no more than 120,000 rubles.

The procedure for obtaining HB

Through the IFTS:

Collection of papers (tax declaration 3-NDFL, certificate 2-NDFL, application for NV, agreement with a medical institution, certificate of payment for medical services, receipts for payment, additional agreements to the contract and other documents confirming costs. Marriage certificate);
Sending documents to the tax authority (in person, through a representative, by mail, via the Internet);
Waiting for the end of the office audit of the declaration and documents

If the right to NV is denied, the decision of the tax authority can be challenged by filing a complaint against the actions (inaction) of officials of the Inspectorate to a higher tax authority.

If the decision is positive, the funds will be transferred to the applicant's account NV after approximately one month from the date of the decision on compensation.

At the place of work:

Collection of papers (except for the declaration and certificate 2-NDFL);
Delivery to the tax authority;
Receipt after a month of a document confirming the right to HB;
Delivery of the received confirmation at the place of work.

If you have any questions or need help in preparing documents and filling out tax deduction declarations, then our online lawyer on duty is ready to advise you promptly.

Every mother knows that the birth of a child is not only the joy of the appearance of the long-awaited crumbs, but also very significant expenses, which should, first of all, be paid for pregnancy management and paid childbirth. Not all parents are aware that part of the funds spent on the listed medical services can be legally returned to their wallet - let's figure out how to do it right.

What you need to know about social tax deduction and how to get your money back?

What documents allow you to return the money?

During the preparation for motherhood, the expectant mother should study in more detail the information about her rights, which includes a tax deduction - that is, income tax refund ... In a more understandable language, this deduction implies the return from the state to the taxpayer of part of the funds (13%) that were spent on services available in the list approved by the Government of the Russian Federation (resolution of 03.19.2001 N 201).

Tax deduction can be refunded for payment for the management of pregnancy and childbirth, as well as for any examinations within this framework, analyzes, ultrasound studies etc.

However, you must remember: you will be paid no more than what has been paid as tax in the reporting year.

Example: If you earned 100 thousand in 2009, paid 13% of the tax, that is, 13 thousand, then no more than 13 thousand will be returned to you.

There is also a limit on the total amount spent on treatment and training - it is no more than 13% of 120 thousand rubles at the present time (that is, no more than 15,600 rubles can be returned to you).

But - this does not apply to expensive treatment- for example, in case of a complicated pregnancy, complicated childbirth, cesarean section. For expensive treatment you can return the deduction from the entire amount , and therefore it makes sense to look at the list of expensive medical services eligible for tax payments, for example, on the Internet.

Considering that this list includes most of all treatment and examination options , the expectant mother should not ignore this opportunity. But the right to such benefits will only appear for those mothers who can to document the fact of paid management of pregnancy and paid childbirth .

You are entitled to a deduction for maintaining a pregnancy in a paid clinic, paid childbirth under an agreement with an insurance company, if ...

You are a citizen of the Russian Federation.
We used the services in the clinics of the Russian Federation.
Spent their personal funds when concluding / renewing a DMO contract that provides for insurance payments.
Used expensive medical services during pregnancy and childbirth.
Your annual income is less than 2 million rubles.

On a note - about the restrictions on the refund of the deduction

The deduction cannot be received if ...

Funds went to the service conclusion / renewal of a DMO agreement that does not provide for insurance payments .
Pregnancy management and paid childbirth were carried out outside the Russian Federation .

Part of the funds is returned only in cases where if services for paid management of pregnancy and paid childbirth were provided by a licensed institution... Therefore, do not forget in the process of concluding an agreement with the clinic to make sure that there is a license, as well as its expiration date. The ideal option is to immediately ask the clinic employee for a copy of the license.

How to get income tax refunded for paid services for the management of pregnancy or childbirth - instructions

For your information - part of the amount (for example, for paid childbirth), can be issued to the spouse- if, of course, he worked and paid taxes. To register a part of tax payments to a spouse, you need to take a certificate from a medical institution that provided paid services, where he will be indicated by the payer, and also issue a declaration of income for the period under review for him.

Documents you need:

Statement to get a deduction.
2-NDFL(with your own accountant or with accountants, if you worked in different places during the year) and 3-NDFL(annual declaration).
Official contract with the clinic, whose specialists carried out paid management of pregnancy or paid management of childbirth (copy) + copy of the clinic's license. Memo: they are not entitled to request a copy of the license if the certificate for the tax authorities contains the clinic's license number.
Payment document(original only), a certificate of the costs incurred (issued by the clinic that provided paid services for the management of pregnancy and childbirth).
Copies of documents of next of kin(if you draw up a deduction for them) - birth certificate, marriage certificate, etc. + notarized power of attorney from a relative.

pay attention to the code in the help from the clinic... During normal childbirth, they put code 01, with complicated (in particular, cesarean section) - 02 .

Obtaining a tax deduction for paid maternity services provided to you is a few steps that are not particularly difficult.

Instructions:

Prepare all documents, including the details of the bank account to which the money is to be received.
Certify all copies the necessary documents for the tax authority.
Fill in a tax return(form 3-NDFL) on the basis of their documents.
To write an application tax refund for paid childbirth and paid pregnancy management.
To issue documents to receive a deduction for samples.
Submit all documents to the tax authority at the place of registration. The first option is to hand over the package of documents in person (the most reliable way) or by a notarized power of attorney (if you are drawing up a deduction for a relative). The second option is to send a package of documents by mail to your tax office (with 2 copies of the attachment inventory, with a list of all documents, a valuable letter).
Wait for the result of the check according to your application.
Get money.

What else do you need to remember?

License. An insurance company (clinic, maternity hospital) that provided paid services for the management of pregnancy and childbirth must be licensed.
The amount of the deduction. This is an individual question. It will depend on the amount you spent on paid pregnancy management and paid childbirth in the chosen clinic.
Getting a Deduction - When to Apply? The declaration is submitted in the year that follows the year of direct payment for the service (for example, paid in 2014 - we submit in 2015). A deduction not issued in time can be issued later, but only for the previous 3 years (for example, in 2014, you can return for 2013, 2012 and 2011).
Getting a deduction - how long will you have to wait? Verification of documents is carried out within 2-4 months. Based on the results of the verification, the applicant is sent a notification of its results within 10 days (refusal or provision of a deduction to your account). Remember that you may be summoned to clarify the questions that have arisen (doubts about the authenticity of documents or copies, missing papers, etc.), so prepare the documents carefully (save your time).
If you are not given a certificate at the clinic or maternity hospital that provided paid services for the management of pregnancy and childbirth, contact the head physician, the court or the health department. You can request this document not only immediately after the provision of the service (for example, upon discharge from the maternity hospital), but also at any time within 3 years after the provision of the service (according to your application).

During the medical examination at the polyclinic, I had to incur significant costs for the tests. Is it possible to receive a social deduction for personal income tax for these expenses and, if so, how? Do you need any other documents besides payment documents for this?

Eligibility for deduction

Subparagraph 3 of clause 1 of Art. 219 of the Tax Code of the Russian Federation provides for a social tax deduction for personal income tax in the amount of expenses for medical services provided by medical organizations and individual entrepreneurs engaged in medical activities. It is provided in relation to the medical services specified in the list established by Decree of the Government of the Russian Federation No. 201 dated 19.03.2001 (hereinafter referred to as the List). The List includes services for diagnostics, prevention, treatment and medical rehabilitation in the provision of outpatient medical care to the population (including in day hospitals and general (family) practice), including medical examination.

According to the All-Russian Classifier of Economic Activities, Products and Services OK 004-93, approved by the decree of the State Standard of Russia dated 06.08.93 No. 17, laboratory analysis services refer to outpatient treatment services provided by polyclinics (code 8512000 "Outpatient treatment services provided by polyclinics and private practice "includes code 8512400" Laboratory tests provided in polyclinics "). Thus, since the delivery of tests is part of the medical services specified in the List, in relation to the costs of paying for tests, a social tax deduction for personal income tax, provided for in sub. 3 p. 1 art. 219 of the Tax Code of the Russian Federation. The Ministry of Finance of Russia confirms that if medical services for the delivery of paid tests are included in the List, the taxpayer has the right to receive a social tax deduction in the amount of the costs incurred to pay for the tests (letter dated 04/27/2016 No. 03-04-05 / 24414).

Please note that on the basis of paragraph 3 of Art. 210 and clause 1 of Art. 219 of the Tax Code of the Russian Federation, a deduction is provided only in respect of income taxed with personal income tax at a rate of 13% (this, in particular, salary, remuneration under civil law contracts, income from property lease, etc.). In the absence of such income, the right to deduction does not arise. For example, pensioners whose only income is a pension cannot receive a deduction, since pensions for state pensions and labor pensions assigned in the manner prescribed by the current legislation are not subject to personal income tax (clause 2 of article 217 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia from 07.08.2015 No. 03-04-05 / 45660).

The maximum deduction amount is 120,000 rubles. for a calendar year (clause 2 of article 219 of the Tax Code of the Russian Federation). At the same time, this amount also includes other social tax deductions listed in sub. 2-5 p. 1 of Art. 219 of the Tax Code of the Russian Federation (for training, payment of pension contributions under an agreement (s) of non-state pension provision and (or) voluntary pension insurance, as well as voluntary life insurance, payment of additional insurance contributions for a funded pension). If there is a right to several social tax deductions, the taxpayer independently chooses which types of expenses and in what amounts are taken into account within the maximum amount of the social tax deduction.

Supporting documents

The Tax Code does not say which documents are required to confirm the right to deduction. In a letter dated March 21, 2016 No. 03-04-05 / 15472, the Ministry of Finance of Russia noted that regarding the list of documents confirming the actual costs of medical services provided, one should contact the tax office.

The Federal Tax Service of Russia, by letter dated November 22, 2012 No. ED-4-3 /, sent to the lower tax authorities an exhaustive list of documents attached by taxpayers to personal income tax returns in order to obtain tax deductions. It follows from the letter that in order to provide a social deduction for the cost of paying for medical services, you need a copy of the treatment agreement with attachments and additional agreements to it (if concluded) and a certificate of payment for medical services (original). That is, if the contract was not concluded, one certificate of payment for medical services will be enough to receive a deduction. The Ministry of Finance of Russia confirms that the taxpayer has the right to exercise his right to receive a deduction by submitting a personal income tax declaration and a certificate of payment for medical services to the tax authority (letter of the Ministry of Finance of Russia dated March 12, 2015 No. 03-04-05 / 13176).

The form of a certificate of payment for medical services was approved by order of the Ministry of Health of Russia No. 289, MNS of Russia No. BG-3-04 / 256 dated 25.07.2001. It is filled in by all health care institutions licensed to carry out medical activities, regardless of departmental subordination and form of ownership. The certificate is issued at the request of the person who paid for the medical services, upon presentation of payment documents confirming the payment. Note that the certificate must be issued not only when paying for services at the cash desk of a medical organization, but also when making non-cash payments for medical services through a bank (decision of the Supreme Court of the Russian Federation of 23.05.2012 in case No. AKPI12-487).

Thus, in order to obtain a certificate, you need to contact the clinic where the tests were taken, and present payment documents confirming payment for the services provided for the tests.

How to get a deduction

The deduction can be provided by the tax inspectorate or the employer (clause 2 of article 219 of the Tax Code of the Russian Federation).

To receive a deduction from the tax authorities, you need to submit a personal income tax return to the tax office at the place of residence after the end of the calendar year in which the costs of paying for the tests were incurred. Its form was approved by order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11 / The declaration can be submitted within three years from the year when the right to receive a deduction arose (letter of the Federal Tax Service of Russia for Moscow dated June 26, 2012 No. 20-14 /). In addition to the above documents confirming the right to deduction, the declaration must be accompanied by the details of the bank account to which the tax authorities will return the excessively withheld tax amount. We also recommend that you have copies of your payment documents as some tax offices require you to submit them.

You don't have to wait until the end of the year and get a deduction from your employer. To do this, you need to take a notification from the tax authority at the place of residence confirming the right to social tax deduction. Its form was approved by order of the Federal Tax Service of Russia dated October 27, 2015 No. ММВ-7-11 / To receive a notification, you must submit an application to the tax authorities and attach documents confirming the right to deduct to it. When filling out an application (its form is usually given at the inspectorate), it will need to indicate the name, TIN and KPP of the employer who will provide the deduction. The notification is issued by the tax authorities within 30 days from the date of submission of the application and documents (clause 2 of article 219 of the Tax Code of the Russian Federation).

Then you need to apply for a deduction to the employer and attach the received notification to it. The employer will provide a deduction starting from the month in which the employee applied to him for it (clause 2 of article 219 of the Tax Code of the Russian Federation).

Tax deduction for paid childbirth and pregnancy management: who can and cannot get a deduction

Important! The costs of pregnancy and paid childbirth of a woman also belong to the category of services, a partial cost of which the taxpayer is entitled to reimburse.

Conditions for granting tax deduction

You can get a tax deduction for paid childbirth and pregnancy management for the following services:

Medical consultation of doctors of all specialties;
All types of body diagnostics (ultrasound, screenings, tests, etc.);
Treatment of a woman during pregnancy is both inpatient and outpatient;
Paid childbirth;
Medicines purchased with a prescription from a supervising physician.

It should be noted that all treatment services should be carried out only by licensed medical institutions of the Russian Federation.

Deduction for expensive treatment during childbirth (caesarean section, difficult labor, etc.)

The procedure for registration of a deduction for paid childbirth

Important! Despite the fact that inspectors require copies of documents from individuals, the originals should still be taken with them for confirmation.

Required documents to receive a deduction

A spouse, wishing to receive a deduction for pregnancy management and paid childbirth, must collect and submit the following documents to the inspectorate:

Passport of a citizen of the Russian Federation - the recipient of the tax deduction;
Certificate of income for the past year, issued by the employer;
If the deduction will be issued for the spouse, it is necessary to confirm the marital status with a marriage certificate and the spouse's passport;
Declaration in the form of 3-NDFL;
Agreement with a medical institution and an act on the provision of medical services;
All payment documents confirming the costs incurred by taxpayers for pregnancy and paid childbirth;
Details of the account to which the refund will be made.

Where to apply for a deduction

p / p	Method of submitting documents for deduction	Advantages	disadvantages
1	Personal visit	This method has established itself as the most reliable, since tax authorities often look at the documents submitted by the taxpayer immediately upon delivery. In this case, if deficiencies are found, the FTS employee will immediately notify the individual about the need to make corrections.	However, not every working citizen can set aside time to go to the inspection.
2	Mail services	It makes sense in this way to provide documents only if the post office is within walking distance, and the tax office is very far away.	A significant disadvantage of such a transfer of the declaration is that if errors are detected, the taxpayer will find out about this after several months. As a result, the process of obtaining a social deduction will take much longer.
3	FTS personal account	A single visit to the Federal Tax Service will allow you to solve many tax problems in the future without leaving your home.	Registration on the site of the inspection requires a visit to the tax office to obtain a login and a temporary password.
4	Portal "Gosuslugi"	You can register on the "Gosuslugi" portal without leaving your chair by logging in with an identity document.	No shortcomings identified
5	Contacting an employer for a tax deduction	The employer can also act as an intermediary between the taxpayer and the inspectorate when submitting documents. The advantage of contacting the accounting department of the company is that the employee does not need to wait until the end of the tax period.	However, in the case when you need to get a deduction not for the past year, but for previous periods, you can only contact the FTS inspection.

Who can get a husband / wife (features)

Important! In accordance with the letter of the Ministry of Finance No.03-04-05/22028 from 05/12/14 the taxpayer has the opportunity to receive a tax deduction for pregnancy and paid childbirth, both in the name of the spouse and in the name of the spouse.

Deadlines for submitting documents to the inspection

Tax deduction code for paid deliveries

Each taxpayer receiving a deduction for paid childbirth should pay attention to the deduction code, which is indicated in the certificate issued by the medical organization.

If the delivery was normal, the code 01 must be indicated. In the case of a caesarean section or difficult delivery, the deduction code 02 must be indicated.

The amount of social tax deduction

Important! However, if the amount of income tax in the calculation turned out to be less than the possible reimbursement of expenses, the amounts cannot be carried over to the next year.

Is it possible to receive a deduction together with other deductions

Thus, if the taxpayer's income allows, he can reimburse exactly that amount.

How many times can you use

Terms of refund of funds to the taxpayer

Reasons for refusing to receive a tax deduction

The documents were not submitted to the inspectorate in full;
Their income taxpayer has not been withheld income tax, therefore, tax refunds are not possible;
Reporting and documents were transferred to the wrong inspectorate;
The taxpayer has exhausted the social tax deduction limit;
The verification of the 3-NDFL declaration revealed significant violations.

Most asked questions

Question number 1 Can I get a deduction in my spouse's name?

Question number 2 Does the tax office need originals of documents?

Answer: Tax officials do not require original documents to be submitted. However, it is advisable to have them with you in case you have any questions.

Question number 3 In what time frame will the tax deduction be transferred?

Answer: The law established the possibility of transferring the amounts of social deduction within one month from the date of full verification of the documents submitted by the taxpayer.

Question number 4 What is the maximum amount you can get when you apply for a deduction for paid childbirth?

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/ Refunds for paid pregnancy management

In the modern world, paid services for preparing for childbirth and childbirth itself can hit the wallet of even a wealthy family. And not all parents know that some of the money for paid services that you are most likely to use can be returned legally. We decided to talk about how to keep your family budget safe and sound.

In this article, you will learn about the tax deduction for paid management of pregnancy and childbirth.

What can be returned?

The money that we will return is called income tax and is 13% of the money you earn and spend on various services during the year. Their list is enshrined in a special document from the Government of the Russian Federation.

Returning to our topic, you can return income tax for almost all paid services related to pregnancy: ultrasound, paid examinations of a gynecologist, comprehensive management of pregnancy, paid childbirth, tests and other procedures.

"For medical services: tax legislation provides that every citizen has the right to receive tax deductions if he carries out labor activities and pays taxes and fees provided by law to the budget."

But things are not as rosy as you might think. The state is ready to return to a happy family only the amount that was paid as tax in the reporting tax period (that is, for 1 year). For example, out of 50,000 rubles earned in a year, no more than 13% will return to your wallet, that is, no more than 6,500 rubles.

Find the best private clinic and specialists
for monitoring pregnancy in Krasnoyarsk!

But that's not all. There is a limit on the total amount of payments - no more than 13% of the earned 120,000 rubles, that is, the maximum amount to be returned will be 15,600 rubles. This is the ceiling you can't jump above.

The established framework, which we talk about above, does not apply to expensive treatment. If during your pregnancy or childbirth such services took place (for example, IVF payment), then the deduction will be considered in a different way: you can return the deduction from the entire amount of treatment (that is, more than 15,600 rubles indicated above). However, you cannot withdraw more money than you paid taxes (more precisely, the amount of personal income tax, otherwise - personal income tax).

And the last thing we would like to remind the decent taxpayers who are going to return the money. You can refund the tax for the last three years (so do not forget to save contracts for the provision of services and checks), and not only the mother of the child, but also the father, if you are officially married, can deal with this procedure. Why is it important? It's very simple - whoever pays more taxes gets a large refund. And don't forget about that.

Who is eligible for the tax deduction?

It is necessary to tell a little about the criteria - about who exactly has the right to a refund of the amount paid for the management of pregnancy and other services. So:

You must be a citizen of the Russian Federation and have an income from which you pay personal income tax
Use the services of licensed Russian medical institutions
Spend your personal funds to pay for services for which a refund is provided
Your annual income is less than 2 million rubles

If pregnancy and childbirth did not take place on the territory of our country or you used the services of a medical center without a license, then you will not be able to return part of the money spent. These are the rules. By the way, it is better to familiarize yourself with the license, the expiration date of the latter is better immediately - ask for a copy from the employees of the medical institution.

“In particular, sub. 3 p. 1 art. 219 of the Tax Code of the Russian Federation provides that the taxpayer has the right to receive a tax deduction in the amount paid by the taxpayer during the tax period for medical services provided to the taxpayer, his spouse, parents, children under the age of 18, wards under the age of 18 years in accordance with the List of medical services established by the Decree of the Government of the Russian Federation.
Based on this, a person has the right to receive a deduction for another, if he did not receive the medical service, but paid for it at his own expense. "
Sergey Gutnik, independent legal expert

Refund process

First of all, immediately think about who will receive the pregnancy tax deduction (you or your spouse): you will need to register services for this person in medical institutions. By the way, this person will also submit a declaration of income with all the notes.

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

Declaration in the form 3-NDFL
Original and copy of the contract for the provision of medical services
A copy of the contract for the provision of medical services
Copy of the license of the medical institution
Copies of payment documents confirming the deposit of funds
Certificate from the place of work in the form of 2-NDFL

So, there are a few steps left to receive funds. Note that you can apply for the next year after receiving the services.

That is, if you gave birth to a child in 2017 and in the same year underwent all the necessary examinations, took tests and generally had a pregnancy, then you must submit documents in 2018. And remember the rule that the declaration may contain paid services for the previous three years. Our instruction.

What expenses can be reimbursed

Paid management of pregnancy and childbirth;
Complications that have arisen during pregnancy and childbirth, as well as in the postpartum period;
Nursing premature babies weighing less than one and a half kilograms;
Infertility treatment with IVF;
VHI insurance premiums.

Who can get HB

The woman who incurred the expenses for the management of pregnancy and childbirth;
Spouse;

Conditions for obtaining benefits

In order to obtain HB, a number of conditions must be met, in particular:

The applicant for the deduction must be a resident of the Russian Federation and have income taxed with personal income tax at a rate of 13%;

It is important that the income was at the time of the expenses, and not the statement of the HB.

Treatment should be carried out in medical institutions of the Russian Federation.

If the pregnancy or childbirth was carried out outside Russia, then the tax deduction cannot be claimed for these expenses.

A medical institution that provides medical services must have a license to carry out medical activities;

Benefit amount

RUB 120,000 - if the services are conventional (not expensive). Such a service, in particular, is the management of pregnancy and childbirth (not complicated).

In the full amount of the costs incurred - if the treatment is considered expensive.

The legislation includes complications during pregnancy and childbirth, treatment of infertility, nursing a premature baby (weighing less than 1.5 kg) to such treatment.

Example No. 1

Selivanova A.D. in 2015, she entered into an agreement with Medpomosch LLC for paid management of pregnancy and childbirth. The total cost of the contract was 110,000 rubles.

Selivanova's income for 2015 amounted to 558,000 rubles. Personal income tax paid from this amount - 72,540 rubles.

Since Selivanova's expenses have not exceeded the established limit, she will be able to receive HB for all the costs of managing pregnancy and childbirth.

The total amount of IR due to the refund will be RUB 14,300

Example No. 2

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Features of HB

This type of NV has a limited application period - 3 years. If the tax deduction is not claimed within the specified period, the right to it will be forfeited.
NV for treatment can be claimed many times, within established limits;
In order to accept for reimbursement the costs of expensive treatment, it is necessary that the code "2" be indicated in the certificate of payment for medical services. If the code "1" is indicated, HB will be provided in an amount of no more than 120,000 rubles.

The procedure for obtaining HB

Through the IFTS:

Collection of papers (tax declaration 3-NDFL, certificate 2-NDFL, application for NV, agreement with a medical institution, certificate of payment for medical services, receipts for payment, additional agreements to the contract and other documents confirming costs. Marriage certificate);
Sending documents to the tax authority (in person, through a representative, by mail, via the Internet);
Waiting for the end of the office audit of the declaration and documents

If the right to NV is denied, the decision of the tax authority can be challenged by filing a complaint against the actions (inaction) of officials of the Inspectorate to a higher tax authority.

If the decision is positive, the funds will be transferred to the applicant's account NV after approximately one month from the date of the decision on compensation.

At the place of work:

Collection of papers (except for the declaration and certificate 2-NDFL);
Delivery to the tax authority;
Receipt after a month of a document confirming the right to HB;
Delivery of the received confirmation at the place of work.

If you have any questions or need help in preparing documents and filling out tax deduction declarations, then our online lawyer on duty is ready to advise you promptly.

Reimbursement amount

It should also be noted that cash cannot be received, therefore a bank account must be opened.

What are the conditions for obtaining social tax deduction?

Treatment services must be provided exclusively licensed medical institutions of the Russian Federation;

Medicines and medicines are clearly defined by the Decree of the Government of the Russian Federation;

The taxpayer spent his money;

The treatment was prescribed by the attending physician.

In general, pregnant women are entitled to include in tax deductions expert advice, expenses for examination, including ultrasound.

The tax social deduction is provided by the territorial tax authority at the place of registration of the applicant.

Required documents to receive a deduction for treatment costs:

Application for the provision of a deduction;

Statement of income of the applicant;

A copy of the agreement with the medical institution;

A copy of the license granting the right to provide medical services by the institution;

Proof of costs for physician services;

You should also submit an approved certificate of payment for medical services.

Required documents to receive a deduction in connection with the costs of purchasing medicines:

Statement;

Prescription forms;

Proof of drug costs;

If the medication is paid for by the spouse - a copy of the marriage certificate;

A copy of the child's birth certificate, if medications have been paid for for him;

Certificate of form No. 2-NDFL on the income received and taxes withheld from them.

It should also be noted that the state allows reimbursement of pregnancy costs incurred in private clinics, provided they have a license to do so.

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 their financial condition, the state has established the possibility of receiving 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. 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:

a citizen receiving treatment must have official employment, that is, 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 drugs out of his own pocket, if someone else paid for it, you will be denied a deduction without fail.

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

Let's give an example. Pavel's mother, a retired woman, fell ill with no 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 an application to the Russian tax service and soon received some monetary compensation for the costs. Since payments were made to him, directly from his bank card account, he has every right to receive a refund. If my mother had written the application, then 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! The Tax Service of the 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 your application for gastritis treatment will be accepted 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 have a medical education and cannot officially act as his own specialist who monitors his 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 they do not have 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 the tax on reimbursement of expenses for receiving 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.

The 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 have the right to receive compensation in the amount of 13% of the costs. These services include in vitro fertilization, in other words, the artificial fertilization of a woman's egg cell to create an embryo. The price of such a procedure in different regions varies, 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 the pocket are also on the desired list. 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 140,000 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.

You can learn more about the dental tax deduction from. Let's talk about the features of obtaining this deduction and the necessary 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.

If you spent money on treatment:
1. own;
2. mom or dad;
3. husband or wife;
4. children under the age of majority.
Services were provided by a licensed medical institution operating in the Russian Federation.
All the 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.
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.
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.
Medicines, like procedures, are mandatory prescribed by the attending physician who has a certain classification.
Medicines must also be included in a specialized list, determined at the state level, issued in a 2001 decree.

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.

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

Deduction Guide

The process of obtaining monetary compensation from the state takes a lot of citizens' time. 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 of funds to the 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 the tax office, that is, a lump sum. However, now it is possible to receive funds through the employing organization, by suspending deductions to the state treasury of the 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 a large salary, then he will feel a significant increase in it, which means that for a certain time the well-being of his family will increase significantly;
you do not have to wait until 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 you to get a large amount at once, not fragmented 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 save for it for the next year.

However, if the amount for the treatment is returned is small, it is possible to receive it at the workplace, since some compensation payments for the treatment 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 you with step-by-step instructions on how to go through it, which will be useful in the future for those who have embarked on the path of receiving 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 in order to receive a tax deduction?

Document	Where to get it and how to fill it out
	A certificate marked 2-NDFL is the first number on our list. It contains information confirming that the citizen is a bona fide taxpayer, that is: is an officially employed employee; receives income and makes monthly deductions of personal income tax to the state treasury. Since the information contained in the certificate refers to the citizen's place of work, he must receive the document in the accounting department of the employing organization. To issue it, you must write an appropriate application. Such a certificate is issued for a specific tax period.
	An official contract on paper concluded with a medical organization providing services to the taxpayer. It is filled in before the start of the procedures and is kept until their end. Do not throw it away later if you want to receive a deduction on time, since you are legally entitled to receive a copy of it from a medical institution, however, the procedure is often delayed for a long time.
	A copy of the license of the medical institution in which the taxpayer was treated is another required element. Without his submission to the tax service, you will inevitably be denied monetary compensation, since funds can only be returned for assistance from an accredited organization and nothing else.
	A certificate or other payment document confirming that payment was made for the services rendered to the patient. Issued, as a rule, at the cash desks of medical organizations.
	Referral from the attending physician for: passing specific procedures; purchase of medicines. In addition, it is better to stock up on a separate paper in the form of a medical certificate from a doctor, confirming the need for medical assistance in the format of specific medical procedures and the use of drugs.
	Checks and other billing documents that prove the purchase of a doctor's recommended drug.
	If the funds were paid as payment for medical assistance to relatives, that is, a spouse, minor offspring or parents, it is necessary to present documents confirming the real existence of family ties, that is: photocopies of the passport; birth certificates; marriage certificates.
	It is also necessary to provide the details of the taxpayer's bank account or plastic card account, to which the tax service is obliged to transfer the relying money.
	You must declare the costs incurred in connection with receiving treatment using a form labeled 3-NDFL. We will talk about what it is in the next step of the instruction.
	Application for a partial income tax refund. It is not compiled independently, but is downloaded from the official electronic resource of the Federal Tax Service or from the link below. Then the empty graphs are filled in intuitively.

Note! If within 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. There is 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 specialized software for taxpayers, which can be 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 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 deems deliberately 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 in 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 receipt 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 waste a large amount of 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 sending 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 did not arrive. 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. All papers included in the shipment are indicated within this inventory. will tell you how to correctly make an inventory of documents for the tax office.

The advantages of the desired method include a significant saving of time, which a modern person already has little, however, if the employees of the Federal Tax Service discover that some of the necessary documents are missing in the shipment or one of them has been made a mistake, 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, within 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 the 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 every year with new names, 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.

The compulsory medical insurance policy allows citizens of the Russian Federation to take tests free of charge. Forcing a Russian to pay for tests often has no legal basis. Excessive spending can be avoided, or at least try to get money back for paid tests.

Standards for providing free assistance to the population in Russia:

1) Post-e of the Government of the Russian Federation dated December 19, 2016 No. 1403
2) Federal Law No. 326-ФЗ dated November 29, 2010. "On compulsory medical insurance in the Russian Federation"

The list of diseases subject to free treatment is briefly indicated in clause 6 of article 35 of the Federal Law No. 326, and in more detail is expanded in the List of Section 4 of Post-I No. 1403.

A citizen of the Russian Federation is not obliged to pay for tests prescribed for:

1) treatment of pathologies (in the List)
2) diagnostics of these pathologies
3) diagnostics of concomitant diseases
4) prevention of suspected pathology and related diseases

For example, a doctor suspects a patient has some kind of illness, usually accompanied by another pathology. If research to identify the "main" disease is free, then tests for concomitant pathology must also be paid for by your insurer.
Medical standards of the treatment process can be viewed on the website of the Ministry of Health of the Russian Federation.

The main types of free analyzes:

1) Blood test for syphilis, markers, HIV, and other infections
Analysis of blood and plasma for the content of basic. elements
2) Tests of blood and lymph (biochemistry)
3) Analysis for hormones
4) Biopsy
5) Examination of tissues and organs (MRI, CT)
6) X-ray. research
7) ultrasound. research
8) scrapings, smears

You should pay for tests only if you suspect exotic autoimmune or genetic pathologies, which occur in only 0.01% of cases. Also, the policy will not cover the cost of research for aesthetic medicine.

How do I know if a scheduled test is free?

To determine the legality of referring a specialist to a paid study, you should find out whether this analysis is included in the list of services of the basic insurance program. This list of services can be supplemented by:

A) Employee health programs from the employer
b) Regional programs

1) Check in the List of Post-I No. 1403 for the presence of pathology.
2) If the disease is not there, then you need to familiarize yourself with the list of services of the insurance company or the patient's employer.
3) Find out the list of free tests for the diagnosis of this disease on the website of the Ministry of Health.
4) A regional list of free procedures for the population in Moscow is available on the website of the Moscow Department of Health: mosgorzdrav.ru/ru-RU/health/default/card/83.html
5) You can read about insurance services from the employer in the appendix to the employment agreement.
6) If the disease is present in at least one of the above programs, and the tests prescribed by the doctor are included in the standard of treatment of the Ministry of Health of the Russian Federation, then the patient is not obliged to pay for the analysis.

How to get a referral for free analysis?

1) If a doctor of a state polyclinic refuses to issue a referral for a free analysis, you need to write a complaint to the name of the head physician.
2) If the complaint had no effect, then the patient should contact his insurance company.
3) If you still could not get a referral for a free analysis, send a claim to the Moscow City Compulsory Health Insurance Fund, which controls the activities of private insurers.

The operations they perform

Materials, technologies, standards What does the renovation include?

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