In Russia, many citizens can receive tax deductions. For treatment, for example. This is a fairly common phenomenon, but not everyone knows about it. In addition, not everyone understands how to act in a particular case. Next, we will consider all the features of a refund for medical services. What do you have to remember about them? How to use the service? Who has the right to it? To understand all this and not only is not difficult. The main thing is to follow the simplest instructions. They are listed below.
Definition
What is the treatment tax deduction?
This is the name of the process of returning part of the money for paid medical services to the account of personal income tax paid. Accordingly, if a citizen does not pay income tax on individuals, he is not entitled to claim funds for treatment.
A deduction for treatment is a social type of service. It relies on any paid medical care. Money can be returned for yourself or for close relatives. For example, for children or spouses.
Who is eligible
How to get a tax deduction for treatment? It should be mentioned here that not everyone has the right to it.
It is permitted to recover part of the expenses incurred for medical services if:
- a person is a citizen of the Russian Federation;
- the applicant transfers to the treasury of the state of personal income tax 13% (no more, no less);
- the recipient has a fixed income taxable on income taxes;
- the citizen has come of age (or emancipated).
In reality, everything is much simpler than it seems. And if you competently approach the solution of the task, there will be no trouble along the way. Preparation for the return begins in advance, namely at the time of payment of certain services.
What money is returned for
Tax deduction for treatment in what area of medical services can I get? It is worth focusing on some of the conditions prescribed by law.
For example, a refund is due for medical services:
- rendered in Russia (to the applicant and his close relatives);
- which are included in the corresponding list (about him later);
- the medical institution in which the services were provided has a license to operate.
In addition, you can return funds for medicines, dental treatment and medical insurance for VHI. The principle of action in all cases is extremely simple. You will have to familiarize yourself with it further.
Dimensions
But first, find out exactly how much is allowed to return for medical care. The maximum tax deduction for treatment in Russia is 120,000 rubles. This is the total amount that each applicant can count on throughout his life.
More than 13% of expenses cannot be returned per year. Moreover, the maximum return for 12 months is 15 600 rubles. The rule applies to all social deductions. For example, for training.
When it comes to expensive treatment, the tax deduction has no restrictions of 15,600 rubles. Under such circumstances, a citizen can return 13% of the costs incurred.
The basic rule that everyone should remember: you can’t demand more money than in a given year in the form of personal income tax was paid by the applicant.
When the right arises
The tax deduction for treatment also has an “action” period. However, like any return in Russia.
The applicant has the right to reimbursement from the moment he pays for medical services or medicines. But requesting is permitted only for the next calendar year. That is, in 2015, a person will receive funds for medical care for 2014 and so on. You can claim money no later than 3 years after the expenses incurred.
Moreover, a citizen has the right to apply for a deduction immediately for 36 months. This is very convenient, especially if the potential recipient often uses paid medicine.
Where to go for help
The amount of tax deduction for treatment we have already studied. And where are the relevant applications sent? And how can you recover some of the costs incurred?
At the moment, returns are made through:
- intermediary firms (for a fee);
- Federal Tax Service;
- MFC.
Where exactly to go? Everyone gives an answer to this question on their own. Most often, citizens apply for tax deductions for treatment (and not only) directly to the tax. This is due to the fact that in this case, the process of reviewing the request will be slightly accelerated.
Application Methods
The tax deduction for dental treatment and other medical services is proposed to be requested in different ways. But the algorithm of actions in all cases will be approximately the same. Only the waiting period for a response from the tax service changes.
At the moment, an application for a tax deduction (for treatment, training, etc.) is proposed to be submitted:
- personally;
- by mail
- through the Internet.
The latter option is almost never used in practice. If you act through postal services, you will have to certify some documents and wait a long time for an answer. That is why it is best to submit refund requests in person. It is not as difficult as it seems.
Brief instruction
Making a tax deduction for treatment is a very simple process. Problems with the implementation of the task can arise only during the preparation of the relevant documentation. But more on that later.
If you briefly imagine the algorithm of actions preceding the receipt of money for paid medical care, then the instruction will look like this:
- Pay for medical services or medicines.
- Collect a specific package of papers. It will vary depending on the situation.
- Contact the registration authority with a deduction request.
- Wait for an answer from the Federal Tax Service.
- Receive cash in the prescribed amount.
That's all. Nothing more is needed. The tax deduction for dental treatment or other medical services is issued very quickly and without much difficulty.
Main papers
Now a few words about what information can be useful to citizens for the implementation of the task.
As already mentioned, the package of securities varies depending on the situation. Therefore, we consider all possible layouts. There is a general list of documents that is required for processing returns.
These include:
- identification;
- income statements;
- declaration in the form of 3-personal income tax;
- a completed application for a refund;
- checks and receipts confirming the fact of payment for medical services or medicines.
But this is only the beginning. It is not too difficult to request a tax deduction for treatment if you correctly form a package of documentation for the implementation of the task. What else is useful in this or that case?
For medical services
For example, consider the case of a refund for your own treatment. These are medical services.
Under such circumstances, it is worth knowing in advance which documents are needed. The tax deduction for treatment requires (in addition to the previously listed papers):
- license of a doctor and medical institution;
- contract for the provision of paid services.
All documentation is provided not only in the originals, but also in copies. There is no need to certify them additionally.
For medication
As already mentioned, in Russia a refund is allowed for the cost of medicines. For this medication should be on a special list. It is determined by the government of the Russian Federation.
In any case, in order to claim money for the expenses incurred, a citizen will need:
- medical certificate (preferably with a diagnosis);
- contract with a medical organization;
- licenses (doctors and medical facilities);
- prescription from a doctor.
The listed components must be attached to the main package of securities. Otherwise, the deduction will not be provided.
For loved ones
It will be necessary to act somewhat differently if the citizen paid for other people's medical services or medicines. The thing is that such a step is accompanied by even more paperwork.
The applicant will be additionally required certificates confirming kinship with the recipient of medical care. For example:
- Marriage certificate;
- certificates of adoption / guardianship / guardianship;
- birth certificates.
These are the most common options. In reality, everything is not as difficult as it seems. But for someone else’s treatment, it will not be possible to return the funds. This is not prescribed by law.
Terms of consideration
How long to wait for the FTS verdict? The answer to this question worries many citizens. Especially those who need a refund for medical care.
The thing is that preparing documents for submitting an application is a quick and not the most difficult process. But it will take a long time to wait for an answer from the Federal Tax Service. In general, processing any type of tax deduction is a long process. Receiving a service takes an average of 4-6 months.
Of these, the bulk of the time is spent on checking the attached package of documents. After 1.5-2 months, if you are lucky, a person will receive a response from the Federal Tax Service with a decision on the provision of a refund. The rest of the time takes direct transaction through the bank.
Accordingly, instantly and as soon as possible to recover money for treatment or training will not work. Will have to wait. There are no ways to expedite the operation. The only thing a citizen can do is to carefully consider the preparation of a package of papers for the application.
Bounce
Can a tax deduction for treatment be refused? Yes, but only in certain circumstances. They just do not refuse to return funds from the Federal Tax Service. This is a direct violation of applicable laws.
After the documents with the application for the tax deduction for treatment are considered, the Federal Tax Service will make one or another decision. They may refuse if:
- the applicant brought an incomplete package of papers;
- the documentation used is invalid or is fake;
- a citizen does not list personal income tax in established amounts;
- the recipient has already exhausted the statutory limits on returns;
- medical care / medicines are not included in special lists;
- the applicant did not independently pay for the treatment;
- a person is trying to return money for medical services and medicines of third parties (not relatives).
Just as it has already been said, they cannot refuse. It is illegal.
If a citizen is denied a deduction, within 30 days he can rectify the situation and again claim for a refund without re-submitting a request. The difference is that in this case the countdown of the time for consideration of the application will start from the very beginning.
About statement
Some people have questions regarding the content of the application for a refund to the personal income tax account. What is indicated in the relevant application?
At the moment, the document indicates:
- name of the registering authority;
- information about the applicant;
- services and medicines for which money is returned;
- data on who received medical care with a degree of kinship;
- refund amount (preferred);
- bank account or card details to which money is transferred;
- list of documents attached to the paper.
As practice shows, filling out the application in the established form does not cause any difficulties. The application is written by hand during an appeal to the Federal Tax Service or printed out in advance on a computer.
Summary
We figured out how to get a tax deduction for treatment. After the described actions, a person will be able to claim reimbursement of a part of the expenses incurred.
In Russia, more recently, you can ask for social deductions from the employer. Then the citizen's income will be exempt from personal income tax in the amount of the prescribed return. But this is not the most common scenario.
However, if the applicant decides to act through the employer, he will require similar packages of securities. Only a petition is filed with the authorities. It is considered much faster.
List of expensive medical services
Special attention is paid to the tax deduction for expensive treatment. These include the following services:
Surgical treatment of congenital malformations.
Surgical treatment of severe forms of circulatory system diseases, including operations using cardiopulmonary bypass, laser technology and coronary angiography.
Surgical treatment of severe respiratory diseases.
Surgical treatment of severe forms of diseases and combined pathology of the eye and its adnexa, including using endolaser technologies.
Surgical treatment of severe forms of diseases of the nervous system, including microneurosurgical and endovasal interventions.
Surgical treatment of complicated forms of digestive diseases.
Endoprosthetics and reconstructive surgery on the joints.
Transplantation of organs (organ complex), tissues and bone marrow.
Replantation, implantation of prostheses, metal structures, pacemakers and electrodes.
Reconstructive, plastic and reconstructive plastic surgery.
Therapeutic treatment of chromosomal disorders and hereditary diseases.
Therapeutic treatment of malignant neoplasms of the thyroid gland and other endocrine glands, including using proton therapy.
Therapeutic treatment of acute inflammatory polyneuropathies and complications of myasthenia gravis.
Therapeutic treatment of systemic lesions of connective tissue.
Therapeutic treatment of severe forms of circulatory, respiratory and digestive diseases in children.
Combined treatment of pancreatic diseases.
Combined treatment of malignant neoplasms.
Combined treatment of hereditary bleeding disorders and aplastic anemia.
Combined treatment of osteomyelitis.
Combined treatment of conditions associated with the complicated course of pregnancy, childbirth and the postpartum period.
Combined treatment of complicated forms of diabetes.
Combined treatment of hereditary diseases.
Combined treatment of severe forms of diseases and combined pathology of the eye and its adnexa.
Comprehensive treatment of burns with an area of damage to the body surface of 30 percent or more.
Types of treatment associated with the use of hemo- and peritoneal dialysis.
Nursing premature infants weighing up to 1.5 kg.
Treatment of infertility by in vitro fertilization, cultivation and intrauterine administration of the embryo. (Clause 27 was introduced by Decree of the Government of the Russian Federation of June 26, 2007 No. 411).
For all this, by law, you can get a return of 13% without restrictions. There is only one rule - you can’t demand more money from the Federal Tax Service than a citizen transferred in the form of taxes.