Often in the life of citizens there are moments when it is necessary to pay for expensive or long-term treatment. They can arise due to environmental factors, accidents, accidents and in many situations of a different kind. Unfortunately, paid medicine in Russia is represented by truly "evil" prices. Paying 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 obtaining the so-called social tax deduction. In this case, it comes to the citizen after paying for the treatment in the form of partial compensation for the cost of previously performed medical procedures and purchased drugs. Of course, the amounts are small, but tangible. With their help, one way or another, it is possible to improve the standard of living of a citizen. In this article, we will consider how to issue a refund of 13 percent for medical services.

A deduction is understood as a part of the funds received by an individual, which is not subject to taxation. So, you have the right to a partial return of the funds paid to the state treasury, previously paid on them. To do this, it is necessary that the situation correspond to the following aspects:

• a citizen receiving treatment must have official employment, that is, receive a “white” salary, from which tax agents who are employers make monthly deductions to the country's budget, since it is considered the main income of an individual;
• a person undergoing treatment is obliged to make payments for medical procedures and medicines out of his own pocket, if someone else paid for him, you will be denied a deduction without fail.

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

Let's take an example. Pavel's retired mother fell ill, having 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 medicines and procedures. Summing up the funds spent indicated in the payment papers, Pavel filled out the relevant documents, wrote an application to the tax service of Russia and soon received some monetary compensation for the costs. Since payments were made to him, directly from the account bank card, he is fully entitled to a refund. If the mother had written the application, then the tax service would have explained to her that, since she is not a payer, a refund is impossible for her.

Pay attention to the most important nuance! tax service Russian Federation does not accept unfounded statements regarding the passage of treatment, as well as the need for medical intervention. Diagnosis, as well as referrals for medications and treatment in medical institution must be issued directly by the attending physician, who is a specialist in the field. Simply put, it is unlikely that you will accept an application for the treatment of gastritis if the referral for the procedures was written by an ophthalmologist or orthopedist.

The purchase of medicines 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 well-being objectively, such costs are not subject to reimbursement by state compensation.

The amount of the tax deduction

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

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

This deduction is especially useful for low-income families, but at the same time without benefits, who 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 of 13% of the cost of medical procedures performed for a citizen, as well as medicines used by him, is supposed to be returned, however, she also has a more specific limitation. The upper limit of the amount available to the taxpayer for the social deduction for treatment is 120 thousand Russian rubles. However, you must understand that you can not get the funds you are looking for, but only 13% of them, that is, 15 thousand 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 return of tax to compensate for the costs of obtaining medical care, but also for other types of social deduction, which include:

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

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

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

You can get acquainted with other elements of the list of expensive medical procedures by reading.

Some procedures that do not significantly hit the pocket are also on the desired list. Even if it seems that the treatment you are receiving does not apply to him, it is still worth checking the document, as medical services are becoming more expensive every year, and the list, accordingly, is getting wider.

Let's take an example. Varvara Nikolaevna suffered from toothaches and decided in 2016 to turn to dentistry in order to receive qualified medical care. As a result, she was forced to undergo a course of treatment that cost her 140,000 Russian rubles. Since the toothaches and their causes were in a neglected state, 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 names related to expensive treatment.

In the year of applying to dentistry, Varvara Nikolaevna received an income in the amount of half a million Russian rubles, respectively, from these funds her tax agent (employer organization) made contributions 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 her that Varvara Nikolaevna will be returned 13%, that is, 15 thousand 600 rubles, the remaining 20 thousand difference between the amount due 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 return of 13% from its full value.

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

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

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

When to Get a Medical Reimbursement Tax Refund

The return of a part of the tax deductions paid earlier to the country's budget, when receiving treatment, is possible in the following cases.

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

It is possible to receive a tax refund if voluntary health insurance has been paid. In this case, the following circumstances must comply with the legislative norms.

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

Deduction guide

The process of obtaining monetary compensation from the state takes a lot of time from citizens. This is because it is necessary not only to collect and draw up the necessary package of documents, but also to wait until the branch of the Federal tax service, where they were handed over, will carry out all the necessary checks and issue a positive decision on the transfer Money taxpayer.

We would like to remind you that with the onset of 2016, new legislative norms came into force that affected the method of receiving funds from the state for the return of social tax. So, before they came into force, funds could only be received through the tax office, that is, in a lump sum payment. However, now it is possible to receive funds through the employing organization, by suspending the deductions to the state treasury of the tax on the income of an individual. In other words, until the full amount of the funds due to you is paid, they stop deducting 13% monthly from your salary and transfer it to the state treasury.

The new method has the following advantages:

• if a citizen has a large salary, 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 for the end of the tax period to apply to the tax office with completed documents for a deduction, as in the first case.

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

However, if the amount for treatment is returned small, you can get it at the workplace, as some compensation payments for 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 step by step instructions on its passage, which will later be useful to those who have embarked on the path of obtaining funds on their own, without having any idea of ​​the upcoming difficulties.

Video - Refund of 13% income tax on medical treatment

We prepare and execute documents

First of all, a citizen applying for a deduction must prepare and collect documentation containing the information necessary to carry out the process.

Table 1. What documents do you need to prepare in order to receive tax deduction?

Document	Where to get and how to fill
	A certificate marked 2-NDFL is the first number on our list. It contains information confirming that a citizen is a conscientious taxpayer, that is: is an officially employed employee; receives income and makes monthly tax deductions from it on the income of an individual to the state treasury. Since the information contained in the certificate relates to the place of work of the citizen, he must receive the document in the accounting department of the employing organization. For its issuance, 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 before the start of the procedures and kept until they are completed. Do not throw it away after if you want to receive the deduction on time, since you are legally entitled to receive a copy of it in a medical institution, however, the procedure is often delayed for a long time.
	A copy of the license of the medical institution where the taxpayer was treated is another mandatory element. Without submitting it 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 certifying that the payment for the services rendered to the patient was made. It is issued, as a rule, at the cash desks of medical organizations.
	Referral from the attending physician, written to: passing specific procedures; purchase of medicines. In addition, it is better to stock up on a separate paper in the form of a medical report from a doctor confirming the need for medical care in the format of specific medical procedures and the use of medicines.
	Checks and other payment documents confirming the purchase of medicines recommended by the doctor.
	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.
	You must also provide bank account or account details plastic card the taxpayer to whom the tax service is obliged to transfer the due funds.
	It is necessary to declare expenses 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 partial refund income tax. It is not compiled independently, but downloaded from the official electronic resource of the Federal Tax Service or from the link below. Then the empty columns are intuitively filled.

Note! If you have changed several jobs in 12 months of the calendar year, you will have to provide a certificate from both organizations. Most often, 2-personal income tax 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-personal income tax certificate, you will find in.

Since in most cases it is required to provide copies, and not originals of the required documents, it is necessary to independently certify each photocopy. It is not difficult to do this. No need to go to a notary office and pay extra money, just endorse each page with a personal signature, decipher it and write the phrase “correct copy” next to it. Be sure to include the current date at the end.

Note! It is not necessary to certify every document, but every page.

Declaration for a refund of 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. You have all the necessary information in your hands in the documents accompanying it, you only need to correctly enter it in the appropriate columns.

This unified declaration form is used individuals to receive funds for the deduction of any direction. 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 resulting electronic assistant not only independently generates a declaration in the final form, but also reduces the time spent on filling out. During its use, columns will appear in front of you, which will need to be filled out. Look for information to fill in the previously prepared documents 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 rules of registration. The form must be printed exactly so that the form is not broken, on the sheet:

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

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

We send the collected papers for verification

Now that all the documents confirming the right to receive a deduction have been collected and, based on the information contained in them, the 3-NDFL tax return has been drawn up, 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 refers because of the address of his official residence. 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 option, as it seems to them the most reliable. Indeed, personal presence greatly facilitates the procedure psychologically, since the taxpayer can personally observe the acceptance of documents for processing, as well as ask questions of interest to the tax service specialists involved in his case.

A significant disadvantage of the method is the need to waste a large amount of time, very often taken to the detriment of work or personal life. Think about it, you have to drive to the tax office, get a coupon, stand in line and only then get an appointment with a specialist, then come back. However, in a sense, these time costs are justified, since the specialist will immediately review the documentation proposed for verification and point you to errors that need to be corrected.

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

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

The advantages of the desired method include significant time savings, which a modern person does not have much of, however, if the employees of the Federal Tax Service find that some of the necessary documents are missing in the shipment or an error was made in one of them, you will only know about this upon completion of a desk audit . That is in eight to twelve weeks.

We are waiting for 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 desk 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 notice in writing, inside which the final results will actually be indicated. If you receive a refusal, its reasons, without fail, will be indicated inside the letter received from the tax.

Note! If during the course of the audit the specialists have 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 refund is possible only for those annual periods in which payment for medical procedures and medicines was made.

Receiving the full amount in a lump sum payment is possible only after the end of the current tax period, that is, next year. If the timely registration of the deduction did not occur, 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 on deductions are made for the past three years before the current one. tax period of the year.

Summing up

The return 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 free of charge, requires serious investments. The quality, timeliness and general level of medical services provided depend on the money paid. By creating a special list of procedures that are considered expensive, you can get tangible compensation for expenses and maintain the well-being of the family at the proper level.

Do not forget to regularly check the list, as it is supplemented annually with new items, because the 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 a refund. Simply put, a citizen will not be able to get a deduction for the purchase of cold medicines.

Be attentive to filling out and processing documents, follow the procedure for obtaining a deduction gradually, and soon you will receive the money that is due to you by law.

20.01.17 1 136 974 70

Instructions for those who were treated in a paid clinic

I hate being treated in public clinics.

It’s easier for me to pay than to stand in lines to a tired doctor grandmother. Therefore, for any disease, I go to a paid clinic.

In 2015, I spent 18,800 R on diagnostics, consultations and procedures. In 2016, I filed a tax deduction for treatment and returned 2500 R. I'll tell you how to do the same.

What will you learn

We regularly tell you how to get the maximum payments and benefits

Ekaterina Kondratieva

received a tax deduction for medical treatment

What is a tax deduction for medical treatment

A tax deduction is money that the state returns to you from the personal income tax you paid if you do something useful for the state. There are tax deductions for the purchase of an apartment and education. Today we will talk about the deduction for paid medical services.

Under medical services, the tax code includes a doctor's appointment, diagnostics, medical examination, testing, hospitalization, day hospital treatment, dentistry, and prosthetics. The list includes everything that a sick person usually encounters.

Operations, including plastic, IVF, treatment of serious diseases, are classified as expensive treatment. They get a different deduction for them, but more on that next time.

The deduction can also be received for voluntary medical insurance if you paid for the policy yourself. If it was paid by the employer, then the deduction will not be made.

The amount of the deduction depends on the cost of treatment: the more you spent, the more you will be refunded. But the maximum cost of treatment, which is taken into account when calculating the deduction for treatment, is 120,000 R. This is a general limit for almost all social deductions, in particular for the cost of treatment and education (see paragraph 2 of article 219 of the Tax Code of the Russian Federation). Even if you paid a million at the hospital, you will receive a deduction as if you paid 120 thousand.

Who can get a deduction

If you receive a salary or have income on which you pay personal income tax, you can receive a deduction. Non-working pensioners, students and women in maternity leave they do not have such income, they do not pay personal income tax, therefore they do not specifically claim this deduction.

You will also receive a refund if you paid for the treatment of your parents, spouse, children under 18 years of age. To do this, you need a document confirming kinship: a marriage certificate or a birth certificate. You will not be given a deduction for paying for the treatment of your mother-in-law or father-in-law.

For whom the contract for treatment is drawn up - it does not matter. But the payment document must be issued to the one who will receive the deduction.

For example, an elderly father is hospitalized and the daughter wants to make a deduction for his treatment. The contract can be drawn up either for the father or for the daughter, but payment documents - only for the daughter. If payment documents are issued to the father, the clinic will not give the daughter a tax certificate. It is best if both the contract and the payment papers contain the data of the person who will draw up the deduction. In our example, daughters.

How much money will be returned

The amount of the deduction depends on your salary and the cost of treatment. In any case, the tax authorities will not return more money than the personal income tax paid for the year. Calculate the amount of your deduction on the calculator.

How to get reimbursed for treatment

To receive money, you first need to collect evidence that you were treated and paid: contracts, checks and certificates from the clinic. Then fill out the 3-NDFL declaration on the tax website and send it along with the scanned documents for verification.

After the declaration is approved, it is necessary to write an application for a refund. According to the law, one month after filing the application, the tax must transfer money to your account.

You can do everything gradually. I was in no hurry and prepared the documents for about three months.

Collect checks and contracts for treatment

At the cash desk or reception of the clinic, you will be given an agreement and a receipt. Save these documents: only they confirm the fact of payment for the treatment. Attach the check to the contract with a paper clip or stapler. Then you are tormented to look for which contract which check.

Get help from the clinic

Go to the registry or accounting department and ask for a tax certificate. Present your passport, TIN, agreement with the clinic, all checks.

Some clinics do not require receipts. They take information about the services provided from their database. But not everyone does this. I lost several checks, and the girl at the reception did not include them in the amount of the certificate.

If you are making a deduction for the treatment of relatives, bring your marriage certificate or birth certificate along with the documents and ask for a certificate to be issued in your name.

In the clinic that I visited, a certificate is made in a maximum of 5-7 days. I came at a deserted time, so I got a certificate in half an hour.

If you doubt that the certificate is issued correctly, check whether it complies with the instructions of the Ministry of Health. Usually this problem does not occur. If the clinic has a license, it is obliged to issue a correctly executed certificate.

Together with the certificate, you will be given a copy of the license to carry out medical activities. If the clinic does not have a license or its validity has expired, the tax office will not return anything to you. A copy of the license remains with you, it does not need to be sent to the tax office.

Prepare documents for declaration

Scan a certificate from the clinic and an agreement to send them to the tax office remotely. If you receive a deduction for the treatment of parents, spouse, children under 18, then make a scan of your marriage certificate or birth certificate.

The tax website accepts .txt, .doc, .docx files,
.pdf, .gif, .bmp, .jpg, .jpeg, .png,
.tif, .tiff, .zip, .7z, .rar, .arj, .xls, .xlsx

Get a 2-NDFL certificate from the accounting department at work. The data from this certificate will be needed to fill out the declaration. It doesn't need to be scanned.

Submit documents to the tax office

Documents can be submitted in three ways:

1. in person at the nearest tax office;
2. by registered mail;
3. on the site nalog.ru.

The first two methods did not suit me: I did not want to stand in lines. I spent the evening and filed documents on the site.

How to apply for a deduction on the tax website

The general logic is as follows: get an unqualified electronic signature, indicate income and upload proof of medical expenses. So that you do not get confused, we have prepared instructions.

1. Get an electronic signature. This is a simplified electronic signature - it can only sign documents on the tax website. We go to Personal Area taxpayer, then to the profile and select the "Get ES" tab. You will be asked to enter a password to access the electronic signature certificate - the main thing is to remember it. We send a request. We are waiting for the tax office to generate an electronic signature. If you did the EP earlier, skip this step.

2. Go to the section "Life situations" → select "Submit a 3-personal income tax declaration" → "Fill out online".

3. First select the year for which you are filing a declaration.

4. Add a source of income: indicate the employer, code and amount of income. Here you will need help 2-NDFL. The first paragraph of the certificate contains information about the employer (TIN, KPP and OKTMO). If the employer has already submitted annual reports, income data can be downloaded from the data that he submitted to the tax office. To do this, tick the employer and click the "Fill from the certificate" button. If your employer has not yet submitted reports, you will have to fill out the section manually based on your 2-NDFL certificate.

5. We choose the deduction we want to receive. The deduction for treatment is in the group "Social tax deductions". We enter the amount that we spent in the window "Amount of expenses for treatment, with the exception of expensive."

6. Add scanned certificates and contracts.

Apply for a refund

Even if your declaration is approved, the money will not be returned without an application. The application can be filled out immediately after sending the declaration or later - some time after sending the 3-NDFL declaration, information about the amount of tax overpayment will appear in the "My taxes" section of your personal account. In the same line there will be a special button - "Dispose".

See details in your personal account on the bank's website. In Tinkoff Bank, go to your personal account on the "About account" tab:

After you send the application, the money will be credited to your account within a month. You will receive a message from the bank about this.

Remember

1. The tax deduction will be returned if you paid for your own treatment or the treatment of your parents, spouse, child under 18 years old.
2. You can apply for a deduction within three years after the year in which you paid for the treatment.
3. Keep your receipts and contracts to receive the deduction. Ask the clinic for a tax certificate, and at work - a 2-personal income tax certificate.
4. Scan the documents and submit an application on the tax website. After you send the application, the money will be credited to your account within a month.

People who have to pay large sums for medical services are entitled to a tax deduction for tests, drugs and some other activities.

The rule for obtaining a tax deduction for treatment, payment for tests and the purchase of expensive drugs is prescribed in Russian tax legislation, namely in 219 Art. It is worth noting that the Law refers to the possibility of receiving a refund not only for oneself, but also for relatives who are paid for by the taxpayer. The procedure for obtaining a tax deduction for medical services is quite simple, but can take several months. However, the return for medical services can be quite large, unlike other types.

Tax deduction for receiving medical services

The tax refund is a measure of social support for Russian citizens who have an official job and receive wages. As you know, 13% of taxes go to the state treasury from each earnings. This is how much the taxpayer can return if he paid for expensive treatment, diagnostic procedures or bought medicines during the year.

A tax deduction is a state support for citizens who have to bear a lot of expenses. It is not only about medical services, but also about education and charity. In addition, certain categories of citizens who are socially unprotected can also use the return.

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Return Policy

Many Russian citizens who have to spend a lot of money on treatment are wondering how to apply for a tax deduction for medical services. There is nothing difficult in this, since it is enough just to collect a certain package of documents and submit it for consideration to tax officials. After that, there will be several months of waiting, and then the refund will be transferred to the applicant's personal account.

The list of medical services for a tax deduction includes not only medical, but also expensive diagnostic procedures. A Russian citizen can be refunded part of the money that was spent on treatment services personally for him or his close relatives - this includes children who have not reached the age of majority, spouses and parents. Moreover, the purchase of medicines can also be a reason for issuing a refund. At the same time, it does not matter to whom the medicines were intended, that is, the applicant himself, his children or parents.

Separately, it is worth highlighting insurance. It is also included in the list of medical services from which you can get a refund. If a voluntary insurance contribution has been made for the taxpayer himself, or if a spouse, children or parents are insured, you can count on the return of some part of the contribution.

You can use the possibility of issuing a refund only when all conditions are met. This applies primarily to licensing. medical organization. If the receipt of medical and diagnostic services was carried out in an institution with an expired or invalid license, then it will not be possible to issue a deduction.

For receipt tax refund only that Russian citizen who has an official job and income can apply, that is, taxes in the amount of 13% are transferred to the state treasury.

In addition, the applicant must have all documents for the tax deduction for medical services, which will be proof of expenses associated with treatment or tests. With the purchase of medicines, everything is somewhat simpler, but even here you will need proof that the expensive funds were intended for the applicant or his close relative.

A complete list of medical services from which you can receive a refund is prescribed in government decree No. 201. This includes 27 items, among which a large part is occupied by surgical interventions. You can apply for a tax deduction for an operation if the heart, blood vessels, eyes and joints are affected. The list includes surgical intervention, which is aimed at getting rid of the pathologies of the respiratory and digestive organs. In addition, the list includes a range of therapeutic, holistic and diagnostic medical procedures. You can get a deduction for paying for services for nursing premature babies, when using IVF for the treatment of infertility.

It is worth noting that the tax deduction for paying for medical services will not be provided to those who do not pay taxes. This should include the unemployed, including those who receive benefits, individual businessmen conducting their activities without paying personal income tax.

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The amount of the tax deduction

If we are talking about receiving medical services, then you need to clarify which category they belong to. For example, when making a refund for the purchase of expensive drugs or for paying for tests, certain restrictions will apply. As in most cases with tax deductions, the maximum for calculating the deduction will be 120 thousand. If the reason for processing the documents is the cost of treatment, then there are no restrictions on payments.

It is worth considering that if the return falls into the category where certain annual limits apply, then all social payments will be taken into account, that is, not only for medical services, but also for education, pension contributions, and so on. The total amount for one person should not exceed more than 120 thousand. 13% is deducted from this money, which will be returned to the taxpayer.

Moreover, it is necessary to take into account the acceptable time limits. You can submit a package of papers to receive a tax deduction from paid medical services no later than 3 years after payment.

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Required documents

First of all, you need to fill out an application for a tax deduction. It must be accompanied by a declaration 3-NDFL and a certificate of employment in the form 2-NDFL. This is very important point, as it makes it possible to calculate the amount of taxes paid in order to determine the basis for the refund. Form 2-NDFL is submitted for the past year.

Next, you need to collect a number of documents that are issued directly at the medical institution. This includes an agreement with the hospital for the provision of paid services and all additions, if any. It is mandatory to provide a certificate for a tax deduction for medical services, which is issued by the institution itself.

Among the documents must be payment documents that are issued exclusively in the name of the applicant. If a person underwent diagnostics or treatment in a sanatorium-resort organization, a certificate is required stating that this was prescribed by a doctor. When buying expensive medicines, prescriptions and payment receipts must be included. It is worth noting that you can get a deduction only for those purchased medicines that were prescribed by a specialist, that is, they were vital.

In the event that the documents will be drawn up not for the taxpayer himself, but for his relatives, it is necessary to provide a certificate confirming the relationship. It can be a marriage certificate or a birth certificate.

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

Right of deduction

Subparagraph 3 of paragraph 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 of March 19, 2001 No. 201 (hereinafter referred to as the List). The List includes services for diagnosis, prevention, treatment and medical rehabilitation in the provision of outpatient medical care to the population (including in day hospitals and by general (family) practitioners), including medical examination.

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 08/06/93 No. 17, laboratory analysis services refer to outpatient treatment services provided by polyclinics (code 8512000 “Outpatient treatment services provided by polyclinics and private medical practice" includes the code 8512400 "Laboratory tests provided in polyclinics"). Thus, since the delivery of tests is included in 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 subpara. 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 is entitled to receive a social tax deduction in the amount of expenses incurred by him 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 paragraph 1 of Art. 219 of the Tax Code of the Russian Federation, the deduction is provided only for income subject to personal income tax at a rate of 13% (this, in particular, wages, remuneration under civil law contracts, income from renting property, 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 state pensions and labor pensions assigned in the manner prescribed by current legislation are not subject to personal income tax (clause 2, article 217 of the Tax Code of the Russian Federation, letter from the Ministry of Finance of Russia dated 07.08.2015 No. 03-04-05/45660).

The maximum amount of the deduction is 120,000 rubles. for a calendar year (clause 2, article 219 of the Tax Code of the Russian Federation). At the same time, this amount includes other social tax deductions listed in subpara. 2-5 p. 1 art. 219 of the Tax Code of the Russian Federation (for education, payment of pension contributions under the contract (contracts) of non-state pension provision and (or) voluntary pension insurance, as well as voluntary life insurance, payment of additional insurance contributions to the 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 a deduction. In a letter dated March 21, 2016 No. 03-04-05 / 15472, the Ministry of Finance of Russia noted that on the issue of a list of documents confirming the actual costs of medical services provided, one should contact the tax office.

Federal Tax Service of Russia letter dated November 22, 2012 No. ED-4-3/ [email protected] sent to the lower tax authorities exhaustive lists of documents attached by taxpayers to personal income tax returns in order to receive tax deductions. It follows from the letter that in order to provide a social deduction for the costs of paying for medical services, a copy of the treatment agreement with annexes and additional agreements to it (if concluded) and a certificate of payment for medical services (original) are needed. That is, if the contract was not concluded, one certificate of payment for medical services will be sufficient to receive the 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 return and a certificate of payment for medical services to the tax authority (letter of the Ministry of Finance of Russia dated 12.03.2015 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, the Ministry of Taxes of Russia No. BG-3-04 / 256 dated 07/25/2001. It is filled in by all healthcare 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 is subject to issue not only when paying for services at the cash desk of a medical organization, but also for non-cash payment for medical services through a bank (decision of the Supreme Court of the Russian Federation dated May 23, 2012 in case No. AKPI12-487).

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

How to get a deduction

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

In order to receive a deduction from the tax authorities, after the end of the calendar year in which the costs of paying for the analyzes were made, you must submit a personal income tax return to the tax office at the place of residence. Its form was approved by order of the Federal Tax Service of Russia dated December 24, 2014 No. MMV-7-11 / [email protected] 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 / [email protected]). 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 excess tax withheld. We also recommend that you have copies of payment documents, as some tax inspections require their submission.

You can not wait until the end of the year and get a deduction from the employer. To do this, you need to take tax authority at the place of residence, a notification of confirmation of the right to a social tax deduction. Its form was approved by the order of the Federal Tax Service of Russia dated October 27, 2015 No. MMV-7-11 / [email protected] 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 inspection), 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, 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 notice to it. The employer will provide a deduction starting from the month in which the employee applied to him for its receipt (clause 2, article 219 of the Tax Code of the Russian Federation).

Almost everyone receives paid medical services. Surely you had to treat your teeth at your own expense, or maybe you took your child to be tested in a private laboratory or paid your mother for an examination? Dental prosthetics, paid surgery, contracted childbirth - such expenses can be very significant for the wallet. Not everyone knows that 13% of the amount spent on treatment can be returned. And those who know often think that it is too complicated and without the skills of an accountant it is not worth even trying.
This year I returned 25 thousand rubles from the budget. Agree, not extra money. And I want to tell you how it was. Perhaps this information will be useful to someone.
I’ll make a reservation right away that I will not consider all possible situations for obtaining tax deductions, I will only describe my experience. If you have questions about who is entitled to a tax deduction, in what amount and under what conditions, I recommend that you contact the source directly - tax code, part 2, chapter 23 "Personal Income Tax", (about the tax refund on the costs of treatment and education) and (about the tax refund when buying real estate).

But first, some theory:
A tax deduction is the amount on which you have the right not to pay tax. That is, which can be deducted from your income before tax is charged. In my case, this is the cost of treatment.
There are 2 types of treatment: conventional (code 01) and expensive (code 02).
The cost of services does not play any role here, only what is indicated in this list is called expensive treatment, for example, organ transplantation.
For expensive treatment, there are no limits on the amount of the deduction. For everything else - no more than 120 thousand per year. That is, if you have received treatment for 150 thousand a year (and this treatment is not included in the list of expensive ones), then you will be given a deduction of only 120 thousand.
Example. I earned 1000 some conditional rubles in a year. For a whole year, my employer withheld from my salary and transferred to personal income tax budget at a rate of 13%, which for the year amounted to 130 rubles. But I was treated and spent 100 rubles on it in a year. And, accordingly, I have the right to receive a social deduction in the amount of these 100 rubles, that is, not to pay personal income tax on them. I recalculate the tax, taking into account the deduction: (1000 - 100) x 13% = 117 rubles. - this is what my personal income tax should be. And it was paid 130, which means 13 rubles. This is an overpayment and can be returned.

That is, you are entitled to a refund of 13% of the medical expenses incurred during the year (but not more than the tax paid on your salary for the year).
You can apply for a personal income tax refund at the end of the calendar year. You can claim a deduction for no more than 3 previous years, i.e. in 2015 - for 2014, 2013, 2012.

Well, now about practice. What you need to do to return personal income tax:

1. Keep receipts and contract for treatment.


2. Request a certificate of payment for honey from a medical institution. services in a certain form and a copy of the license (if its number is not indicated on the Certificate), as well as prescriptions for certain drugs.


3. Take a certificate at work in the form of 2-NDFL.


4. Fill out the 3-NDFL declaration and write two applications: for the provision of a deduction and for a refund.


5. Submit documents to the tax office.

And now about each item in more detail.

1. Checks and contracts

It is best to demand your copy of the contract immediately upon its conclusion and check that your data is correctly indicated there, the signature of the responsible person of the clinic and the seal are there. But if they didn’t give it to you right away, don’t worry, ask for a contract to be issued to you retroactively.

For convenience, I immediately stick checks on a sheet of paper - it will be more convenient to make copies from them and they will definitely not be lost. By the way, keep in mind that upon contact with air and light, checks tend to fade to complete illegibility. Therefore, it is better to store them in a file, in a pile of papers.

2. Certificate of payment for medical services and prescriptions for medicines

A certificate can be ordered immediately after payment, if you know that the service was one-time and you will not go to this clinic again this year. If during the year you visit this honey. institution, then it makes no sense to ask for a certificate every time - wait until the end of the year and request immediately for the entire total amount. Some clinics do not even issue certificates until the end of the year (so as not to do extra work).

The certificate has an approved form, in all honey. institutions will understand you if you say "I need a tax certificate." To get it, as a rule, you need to provide an agreement, checks, a copy of the TIN certificate and passport, and sometimes you are asked to write an application. It looks something like this:

Do not forget that you are entitled to a deduction from expenses not only for your own treatment, but also for the treatment of your spouse, children under 18, parents. Please take this into account when ordering. If a relative was treated, and you want to issue a certificate for yourself (or vice versa), indicate this in the application. In this case, it is usually required to present another document confirming kinship (birth certificate, marriage certificate). In the certificate, you will be listed as a payer, and your relative as a patient.
When can it be beneficial to make a deduction for a relative? With children, I think everything is clear - they themselves have no income, and they cannot file a declaration, so the deduction for their treatment is drawn up by the parents. Conversely, adult children can claim their parents' medical treatment deduction when the parents are already retired and have no taxable income. And a deduction can be issued for the husband if, for example, the wife does not work, or if her income does not allow declaring a deduction for the full amount of expenses. Or, like mine: just for convenience, so as not to submit 2 separate declarations for yourself and your husband, but to include everything in one. And there are cases when, on the contrary, all expenses for the treatment of one of the spouses must be divided into 2 declarations, because. each of the spouses separately cannot claim the full amount of the deduction due to small amounts paid personal income tax from their salaries.

The procedure for obtaining a certificate in each office is different: somewhere they will fill it out right in front of you, somewhere they will agree to accept copies of documents by e-mail and will tell you when to drive up for a certificate. Particularly capricious institutions require that you first bring them all the papers in the original, and then two weeks later come back to receive a certificate.

In the certificate at the top, among the details of the clinic, the license number is usually indicated. In this case, you do not need to take a copy of the license. If not specified, be sure to ask for a copy of the license.

In addition to the cost of services, you can also receive a deduction for the purchase of medicines, but not any, but only those listed in the list. Of course, it would hardly occur to anyone to bother with getting a deduction for chlorhexidine worth 20 rubles, even though it is on the list. But if you have had to buy really expensive drugs, you can check if the drug is on the list (see the active ingredient, not the brand name) and ask your doctor for a prescription for it. Not the prescription that is needed to buy medicine at the pharmacy, but the prescription for the tax. Here's what it looks like:

The tax office will need to submit the original prescription and a copy of the receipt for the purchase of this medicine. If the name of the drug is named on the cash receipt, then this will be enough. If the check contains only the amount without indicating the name of the purchase, then at the pharmacy you need to take another sales receipt (the name will be written there).
If the doctor did not indicate the active substance in the prescription, and the trade name of the drug sounds different, then you can also attach an annotation to the drug so that the tax inspector can compare the active substance indicated there with the List.

3. Help 2-NDFL

Everything is simple here - ask the employer's accounting department to issue you 2-personal income tax certificates for the years for which you want to return the tax. You are eligible for a refund for the last 3 years. Complete past years. In 2014, I returned for 2011, 2012, 2013. If you work for several employers, you can ask for 2-personal income tax from each.

On the first tab "Setting conditions", only the number of the inspection can cause questions. These are 4 digits, which, as a rule, coincide with the first 4 digits of your TIN, but only if you have not changed your place of residence since you received it. You can check the inspection number. Skip the first line by clicking "next", and then fill in your registration address (in this case, St. Petersburg is a region, not a city).

2) On the tab "Information about the declarant" fill in your personal data. On the second page of this section (we switch the pages with the buttons with the image of a box and a house on the panel at the top), the OKTMO code can cause difficulty. We saw it in the same place as the IFTS code (see the previous picture).

3) On the next tab, fill in information about income according to the 2-NDFL certificate that you were given at work: enter information about the employer, monthly income, tax amount. We take all the information from 2-NDFL (we are looking for employer details in section 1, codes and amounts of income - in section 3, total amounts of income and tax - in section 5).
If you work for several employers, you can take a 2-personal income tax certificate from each of them, the program allows you to enter several employers and the income received from each of them. In my case, there is only one employer.

4) Finally, on the "Deductions" tab, we fill in the most important thing for which we started all this - the amount of the deduction for which we are claiming.
Above 4 icons: standard, social, property deductions and losses from previous years.

The “Standard” section must be filled in by those who have these deductions indicated in section 4 of the 2-NDFL certificate (these are deductions for children, for disability and others that the employer provides upon your application).
I have, as you can see from the help, standard deductions no, I only fill out the "Social" section.
The social deduction for treatment is the cost of paid treatment in the amount of all certificates from honey. institutions I have received, and the cost of medicines I have purchased for which I have a prescription. Adding up all these figures for 2013, I received 106,776 rubles. - I indicate this amount in the declaration.
All my references from honey. institutions have the type of treatment code "01", that is, it does not apply to expensive types. If I had certificates with the code "02", then I would indicate these amounts in the declaration line not "Treatment", but "Expensive treatment".

We save the entered information and press the "View" button on the top panel - a printable form will open. Let's check what happened. Did the tax refund on page 4 match your expectations? Then we print out the declaration in 2 copies and sign it.
Once again about how to manually determine the amount of tax to be refunded:
(The tax base (clause 5.2 of certificate 2-NDFL)- Social deduction for treatment) x 13% - Tax paid (clause 5.5 of certificate 2-NDFL).
The resulting negative number is the amount of your overpaid tax that you are asking for a refund.
In my case, the calculation was:
My income for the year the tax base) = 182458,93
Social deduction = 106776
Tax paid for the year 23720
(182458.93 - 106776) x 0.13 - 23720 = -13881
If your calculation coincided with what you received in the declaration, then you filled it out correctly.

Now you need to compose social security application. It is written in free form. For the convenience of verification, and, as it were, as an inventory, I listed in it all my certificates and the amounts of payments for them. My statement looked like this:

Download form.
A separate application is required for each calendar year.

But refund application you can write one for the whole amount. Remember that this statement is not an annex to the declaration, because at the time of its filing, no overpayment is due to you yet. Sometimes inspections even refuse to accept a return application before the declaration has been verified. If not immediately accepted, you can send it by mail with a valuable letter with notification.
Sample application:

We print statements, of course, also in 2 copies.

5. Submission of documents to the tax office

It remains to collect all the documents together and take them to the tax office. You can see the address and working hours of your inspection (you already know the code of your IFTS).
Since I got a lot of papers, I collected everything in 3 years in 3 folders. I remind you that for each calendar year there should be a separate declaration, an application for a deduction and a selection of supporting documents for them.
Do not forget to count the number of attachment sheets to the declaration and indicate their number in the appropriate box on the cover of the declaration.

You need to submit to the inspection:
- declaration 3-NDFL,
- an application for a deduction,
- certificate 2-NDFL (or several certificates 2-NDFL, if income is received from several employers),
- for each "episode" supporting documents: certificate of payment for medical services (original), copies of the contract with medical institution, cash receipts and license (if its number is not indicated in the certificate),
- original prescriptions for drugs (if any) and copies of receipts for their purchase,
- a copy of the document confirming the relationship, if the deduction is claimed not only for your treatment, but also for a relative (in my case, a copy of the marriage certificate).
I also made a copy of the TIN certificate just in case, but this does not seem to be required.
A separate application for a refund is submitted.

Don't forget to take your passport with you.
Now, probably, all tax authorities are equipped with an electronic queue. Therefore, upon entering the inspection, go straight to the machine, take a ticket and wait for your number to light up on the scoreboard.
The inspector will accept your documents, your copies of declarations and statements will be returned to you, stamping them with the date of receipt. From this date, the countdown for verification will begin. The inspectorate has 3 months to check the declaration with all attachments and make a decision on granting a deduction. Then another month to make the transfer of funds according to your application. That is, the money will go to your card at the latest in 4 months. If the inspectors find any discrepancies, consider that you did not provide all the documents, or want some clarification from you, they will call you and ask you to bring the missing papers. Therefore, it is better to immediately try to do so that there are no questions. They didn't call me.
I filed a declaration on 07/28/14. The desk audit ended on 09/23/14. The money was credited to the card on 06.10.14.- My diagnoses will be indicated in the documents, I don’t want tax officials to read my medical history.

No diagnoses are listed anywhere. Of course, if the clinic writes the name of the service on the cash receipts, then the inspector will see that you have done an ultrasound of the mammary glands or passed tests for gonorrhea. So what? The result is still unknown

3) - It is necessary to submit a declaration before April 30 of the next year, otherwise they will not be accepted later and the money will not be returned.

No, not necessarily. April 30 is the deadline for submitting a declaration for those who have such an obligation ( individual entrepreneurs, for example). And receiving a deduction is a right, not an obligation, and this right can be exercised within three years. I submitted documents on 07/28/14 for 2013, 2012 and 2011 and there were no problems.

4) - If I do not work, how can I get a deduction?
- Alas, if you do not work and, accordingly, do not pay personal income tax, then you have nothing to return. But you can apply for a social deduction for your treatment for a working relative (spouse / spouse or adult child).

It turned out a lot of text, I tried to describe each step in as much detail as possible. I hope this didn't make the process too complicated. If the state owes you money, I recommend taking it.