Many people know that you can make a tax refund on purchased or built housing. However, few people know that the tax can be returned for medical services. For most taxpayers, this may not make sense, because the average healthy person doesn’t buy a lot of drugs. But for some people who have undergone expensive treatment or bought expensive medications, the amount of return will be very substantial.
Treatment Income Tax Refund
Every citizen can return the money for medical services and drugs, and not only for his treatment, but also for the treatment of minor children or parents. You can also apply for income tax refund for the treatment of the spouse. A tax deduction is possible in the following situations:
- if you were treated in clinics of the Russian Federation;
- if you purchased drugs prescribed by your doctor (prescribing is a prerequisite);
- if you spent money on the conclusion of a DMO agreement or its extension, which provides for insurance payments;
- if you have undergone expensive treatment.
In some cases, the taxpayer may be refused payment. Refund of income tax for treatment is not possible in the following situations:
- if you paid for the treatment of close relatives, except for parents and children under the age of 18;
- if you spent money on the conclusion of a DMO agreement or its extension, which does not provide for insurance payments;
- if the treatment took place abroad.
Important information: in order to receive a deduction, it is necessary that the clinic in which you were treated or the insurance company have licenses.
The amount of the deduction
The deduction amount is calculated individually. It depends on the amount of your income tax and the money spent on treatment. Moreover, the maximum payout is 120 thousand rubles.
You also need to consider that this money is the total maximum amount for all social deductions. That is, if you spent money on treatment and at the same time paid for training, then you can apply for a tax refund for both. But the total amount will still be no more than 120 thousand rubles.
However, there is one exception. If you paid for services from a special list approved by the Government of the Russian Federation, their cost will be returned to you in full.
List of documents
To make a tax refund for treatment, you will need the following documents:
- annual declaration (form 3-NDFL);
- application for a deduction;
- income statement (form 2-NDFL);
- contract with the clinic (copy);
- certificate of payment (original);
- a prescription form certified by a special seal “For tax authorities of the Russian Federation” (original);
- receipts for the payment of medicines (copies).
In addition, if you are filing an income tax refund for the treatment of a close relative, you will need copies of documents confirming the degree of relationship.
To return money for treatment, you must submit all of the listed documents and certificates to the tax at the place of residence.
Important information: the tax deduction for the purchased housing can be issued only once, and a refund for treatment can be received annually. Documents are submitted to the tax service for the past year, and then money is credited to your account within three to four months.