Some categories of people are entitled to a tax deduction. Medical services, as well as medicines paid for with personal funds, may be partially compensated. But what exactly is the deduction for? In what size? And how to arrange it? Answers to all these questions and not only will be presented below. In reality, everything is simpler than it seems.
Why put
What kind of medical services does a tax deduction rely on? The thing is that money is returned to Russia for almost all paid treatment, as well as for rehabilitation and the purchase of medicines.
At the moment, you can claim a tax deduction for medical services of the following types:
- diagnostics and treatment with emergency medical care;
- diagnostics, treatment, rehabilitation, prophylaxis in outpatient medicine and in hospitals;
- spa treatment services;
- health education.
In addition, money will also be reimbursed for medicines purchased with prescriptions. Next, we will try to consider the tax deduction for medical services in more detail.
Who can be treated
The tax deduction for paid medical services can be made without any difficulties. The main thing is to know how to act in a particular case. The specific course of action is proposed below.
It is worth paying attention to the fact that reimbursement of funds is allowed for:
- your treatment;
- medical services provided to the spouse;
- treatment of relatives or adopted children;
- paid treatment for parents.
The main thing is that the potential recipient of funds initially paid out of pocket. You cannot claim reimbursement for expenses that another person paid. This is simply illegal.
Definition and characterization
What is a tax deduction for medical services? So it is customary to call the reimbursement of part of the costs of medical care, as well as for rehabilitation and medicines.
In this case, the funds are reimbursed against the income taxes paid by the citizen. In some situations, the tax deduction is the process of exempting a person from paying income tax for one or another amount.
Basic conditions
The list of medical services for tax deduction has already been considered. Note that you can recover funds for any paid medical manipulations. Only among them stand out the usual treatment and expensive. At this point, you need to pay special attention.
Not everyone can request a tax type deduction. To date, for this, a person should:
- have citizenship of the Russian Federation;
- be officially employed person;
- pay income tax in the amount of 13 percent of earnings;
- pay for this or that service for your own money.
That's all. Unemployed and retired people have difficulty requesting a tax deduction. Only far from always can they use the corresponding right.
For unemployed and senior citizens
If an elderly person has reached retirement age, but he continues to work, he will have to receive a tax deduction for medical services on a common basis. Otherwise, serious problems cannot be ruled out.
The thing is that unemployed and pensioners have the right to the so-called transfer of personal income tax. Under such circumstances, taxes for the last 36 months will be taken into account when calculating the deduction.
Need a tax deduction for treatment? What does it mean? Finally, the right to reimburse medical expenses for a person is abolished 3 years after completion of labor activity. By remembering this information, a person will be able to avoid unnecessary problems.
Return Size
The size of the tax deduction for medical services is also of interest to many. It is possible to recover far from the entire amount of expenses incurred. Only part of the spending is compensated by the state.
A total of 120,000 rubles can be claimed for ordinary medical services. This limit is provided for life. Moreover, 120 thousand is a limitation for all social tax deductions, one of which is the studied return.
For a year, you cannot return more than 15,600 rubles for all social returns. Moreover, a deduction is not allowed for an amount that exceeds the paid income taxes to the state treasury for a given period of time.
The percentage of tax deduction for medical services is 13 percent of the costs incurred by a person. It is possible to return the money paid for expensive medical care in this amount, without a limit of 120 thousand rubles.
SP and refund
Various categories of citizens may require a tax deduction for treatment. The main thing is to adhere to a certain algorithm of actions, as well as to prepare in advance a certain package of papers for the implementation of the task. We will deal with all this later.
First, consider the most popular issues related to tax refunds. For example, can entrepreneurs ask for money for medical services?
Yes, but only in certain circumstances. In real life, getting a tax deduction is harder than it sounds. This is due to the fact that the bulk of entrepreneurs work under special taxation regimes. This leads to the fact that the right to tax deduction for medical care can only IP on OSNO. The rest is not granted this right.
Where to go for funds
How to get a tax deduction for medical services? To answer this question is not so difficult. The main thing is to properly prepare for the corresponding operation. It is accompanied by considerable paperwork, and also takes a lot of time and effort.
You can apply for a tax deduction at:
- Federal Tax Service of the Russian Federation;
- Multifunctional Center;
- Single Window Service
- an organization like My Documents.
The main thing is to contact the authorized body at the place of registration or temporary residence of the potential applicant. Otherwise, the studied service may be denied.
Important: for some time now, a tax deduction can be claimed from the employer for medical services. This is not the most popular option.
Ways to contact the authorities
Almost everyone will be able to request a tax deduction for treatment in Russia, but only with proper preparation. Citizens have some difficulties in the implementation of the task.
You can apply for a deduction:
- independently;
- through a representative;
- through postal services.
The latter option is not in great demand. Nevertheless, it will also have to be considered. Sometimes it is he who allows you to draw up a tax deduction.
Recency
Another important point is the limitation of appeals to authorized bodies with a request for a tax type deduction. The thing is that after a certain period of time from the date of payment for medical services, the right to reimbursement of money is lost.
Only 3 years are allotted to file a petition with the Federal Tax Service or the employer. For this period, you can claim cash in the form of personal income deductions. It is very convenient, especially if you need to refund money for educational services at the university.
A tax deduction for paid medical services in Russia can be requested in person. This is the easiest, though not too fast, option. It is in greatest demand.
To apply for a tax refund for medical care or the purchase of medicines, you need:
- Generate a specific set of documents for further maintenance. About it in more detail below.
- Fill out a tax deduction application.
- Submit a request to the authorized body.
- Get a response from the Federal Tax Service regarding refunds.
- Wait until the money is credited to the bank account indicated in the application.
It sounds as if there is nothing embarrassing in the procedure. But in practice, unfortunately, this is not entirely true. The main problems arise at the stage of preparing documents for tax deduction.
Through a representative
As already mentioned, a person can arrange for the return of personal income tax through his representative. To do this, it is enough to follow the previously indicated instructions.
The difference will only be in the package of documents presented by the applicant. It will have to be supplemented with a representative’s passport and a notarized power of attorney. Otherwise, there should not be any problems.
By mail
The last option is to submit documents for deduction (not necessarily for treatment) through postal services. This option, as was emphasized earlier, is not in special demand. It takes a lot of time, effort, and also money.
To use it, you need:
- Prepare a specific package of papers, which will be described below.
- Make copies of the relevant documents, and then certify them with a notary.
- Send an application for a tax deduction by registered letter to the authorized body.
All that remains now is to wait. Have to be patient. After a while, the citizen will receive a response from the Federal Tax Service regarding the solution of the issue of providing money for medical care.
Application Processing Dates
We have already reviewed the list of medical services for tax deduction. And how many will consider the relevant application?
At present, the tax authorities decide to grant a deduction or to refuse it within 1.5-2 months. And the same amount of time is spent on conducting a banking operation in the case of a positive response.
If you apply for income tax refund through the employer, the result will be in a month. Only with this option, the citizen will not be given money in his hands. And they won’t be transferred to a bank account. Instead, a citizen’s salary will be exempt from personal income tax for a certain amount.
The main package of papers
What documents for a tax deduction for medical services need to be prepared for a citizen? The answer to this question generally depends on the situation.
Without fail, a person will have to take with him to the authorized bodies:
- statement;
- passport;
- income statements;
- receipts and receipts of expenses;
- contract for the provision of medical services;
- medical facility license;
- a doctor’s license, if an appropriate document is required for his activity;
- tax return for a given period.
These are mandatory components that will have to be faced under any circumstances. Further, it all depends on the specific case.
For the treatment of a spouse
As already mentioned, a tax deduction is drawn up for medical services when providing assistance not only to the applicant, but also to his family members.
Suppose a person has decided to reimburse the costs of medical care for the spouse. In such circumstances, he needs to supplement the previously specified list:
- marriage certificate;
- certificates of payment of medical care from their own funds.
This will be enough. In reality, everything is simpler than it seems. And to apply to the authorized bodies for reimbursement of expenses for medical services is not difficult.
For children
The last life situation is a deduction for the treatment of a child. In this case, the following statements will be required:
- birth certificate;
- adoption documents;
- child's passport (if any);
- marriage certificate (if any).
All listed papers are recommended to be brought to the authorized bodies in combination "original + copy". Then no extra questions from the tax authorities will arise.
For medications
Special attention should be paid not to treatment, but to the purchase of medicines. They are also subject to a tax refund.
As soon as the certificate for the tax deduction for medical services is received, and the other extracts listed above are prepared, it is worth taking the Federal Tax Service or the employer:
- prescription for a medicine;
- the opinion of the attending physician;
- receipts and receipts for the payment of medicines.
You cannot do without all this. If you need to reimburse the costs of spa treatment, you need to worry about the presence of a citizen referral to the appropriate institution.
Now it’s clear how a tax deduction is drawn up for medical services. The tips suggested in the article will help to achieve the desired goal in the shortest possible time.