Any citizen of the Russian Federation who regularly contributes income tax to the budget of the country has the right to count on the state taking care of it in a difficult situation. One of the manifestations of such concern is the receipt of partial compensation for the funds spent on treatment, one's own or family members, as well as the purchase of medicines. The amount of such compensation directly depends on the amount of personal income tax paid to the state. So what is a tax deduction, and what kind of documents for a social deduction for treatment will have to be prepared?
Terminology
A tax deduction is a certain part of the income of each citizen that is not subject to taxation. The right to receive such a “discount” is regulated by the Tax Code of the Russian Federation, article No. 219, which says: any officially employed citizen can return a certain amount spent on treatment, provided that he regularly paid personal income tax. It is worth noting that you can get such a benefit any number of times, the main thing is that its total amount should not exceed 13% of the total deduction made during the year.
Who is entitled to a treatment tax refund?
Before talking about what documents for a social deduction for treatment will need to be prepared, let's see who exactly can receive such a benefit and who is not entitled to it. Deductions cannot be provided to those who do not pay personal income tax, these include:
- unemployed citizens, even when they receive social benefits;
- individual entrepreneurs operating under the special tax regime and not receiving income that are taxed at a rate of 13%.
Citizens who are officially employed and who have paid independently (not at the expense of the employer) medications, services, or insurance premium under a voluntary health insurance contract can expect to receive a personal income tax deduction. You can use this right not only for yourself, but also get a social deduction for the treatment of your spouse, minor child or elderly parents. You can also compensate for voluntary medical insurance for your family members or the purchase of necessary medications prescribed by your doctor.
Attention! The social deduction for the treatment of a child over 18 is not provided by law, even if the son or daughter are full-time students and are dependent on their parents.
There are several conditions for applying for such a tax benefit , and we will dwell on them in more detail.
First condition
Unfortunately, not all types of treatment can be compensated, for this there is a certain list of medical services enshrined in Decree No. 201 of the Government of Russia of 03.19.2001. These include:
- prevention, rehabilitation, diagnosis and treatment in outpatient clinics, clinics and hospitals;
- conducting various medical examinations;
- diagnosis / treatment in case of emergency medical care;
- rehabilitation, prevention and treatment in a sanatorium (only that part of the permit that relates to medical services can be compensated);
- health education services.
Expenses for types of treatment and prophylaxis not listed in the list of the above resolution cannot be deductible. There are also some incidents: for example, the costs of acquiring restorative remedies for postoperative patients are not included in this list, but the costs of rhinoplasty or breast augmentation can be easily compensated.
Second condition
What else do you need to know in order to properly apply for a social deduction for treatment? Documents will be accepted from you only if the treatment was carried out by the appropriate subject. This means that a medical organization or individual entrepreneur that provides services to you must have a valid (not expired) license to conduct medical activities in the Russian Federation. If there is no such document or treatment took place abroad, it will not work to receive a personal income tax deduction.
And the third condition
There is also one more rule: all expenses for treatment should be paid by the taxpayer at his own expense. If the employer financed the treatment or medical insurance or the funds of any charitable foundation were attracted, then such amounts cannot be used for deduction. The same applies to cases where the employer, although he does not pay for the treatment of an employee, but provides him with financial assistance intended for these needs, that is, it sets the condition that the money can only be spent on treatment.
In addition to the therapy itself, the costs of medicines can also be compensated, the list of them is also determined by the Decree, however, the prescription of medicines must be confirmed by a doctor’s prescription.
But the inclusion in the cost of the cost of medical devices is quite controversial. If you are not sure whether this or that expense can be deducted, then, in order to avoid misunderstandings, it is best to seek clarification from the Russian Ministry of Health. You can do this on his official website in the “Public Reception” section - you must be answered within 30 days from the date of registration.
Documents when applying for benefits
To receive compensation, the costs will have to be confirmed officially. You will need the following documents for a social deduction for treatment:
- passport of a citizen of the Russian Federation;
- tax form 3-NDFL - declaration;
- certificate in the form 2-NDFL - to receive at the place of work;
- application for personal income tax reimbursement, in which the details of the account for crediting funds are indicated;
- copy of the license of a medical institution for the right to engage in medical activities in the territory of the Russian Federation;
- copy of the contract for the provision of medical services (if one was concluded);
- a certificate of full payment for the medical services provided, indicating the type and cost of treatment, certified by the seal of the medical institution;
- checks, receipts, bank statements confirming the expenditure of funds (indicating the service and the name of the medical institution);
- prescription form with a list of prescribed drugs (of those that are included in the relevant regulation);
- spine of a sanatorium voucher supplemented by a certificate of the direct cost of treatment (excluding food and accommodation).
If you are going to apply for a social deduction for the treatment of a child, spouse or parents, the list will have to be expanded slightly.
Other documents
In addition to the above, you will also have to provide papers confirming the fact of kinship. If you are making a deduction for the treatment of a child, the documents must be supplemented with the birth certificate of the son / daughter, and in order to receive compensation for the spouse, a marriage certificate should be added. You can also return a tax deduction for children under guardianship, for this you need to provide documents confirming the fact of the appointment of guardianship. If you are going to receive a social deduction for the treatment of your parents, then you need to add a copy of your birth certificate to the main list of documents.
When contacting the tax office, it is very important to have not only copies, but also originals of all documents - this will greatly facilitate the process of registration.
If the treatment turned out to be expensive
Making a tax refund, it is worth distinguishing between a social deduction for treatment and expensive treatment - these are not at all the same thing. Due to the fact that each of us has our own concept of expensive and cheap, Decree No. 201 of the Government of the Russian Federation approved a special list of types of treatment that are expensive. There are twenty-seven such items. However, in addition to the treatment itself, it is often necessary to purchase special equipment and expensive materials. Such expenses can also be attributed to a tax deduction, but certain conditions must be met:
- materials and equipment were purchased for the treatment of the disease included in the list of resolution No.201;
- the medical facility was not able to purchase the specified materials or equipment on its own;
- there is a certificate from a medical institution that without the use of this equipment / drugs, the implementation of expensive treatment would be impossible;
- the organization that conducted the therapy issued a certificate to the citizen about the provision of medical services (paid) under the code "2": this is how expensive treatment is indicated in the Federal Tax Service.
Social tax deduction for dental treatment
According to the list of medical services, it is also possible to solve the problem with teeth and save on taxes. However, it is worth noting that resorting to the services of aesthetic medicine in this case will not work. That is, if you decide to simply whiten your teeth, make silver, get expensive implants or use any other procedure aimed at improving the appearance of your teeth, then you won’t get a social deduction for dental treatment. But if you had to treat flux, caries and other dental "joys", then please. A tax refund can also be obtained for prosthetics - this type of service is on the list.
Documents for social deduction for dental treatment are no different from the above, the same rules and laws apply. One of the main ones - a dental clinic / private doctor must be licensed.
How much will
You need to understand that although the tax deduction compensates for part of the amount spent on treatment, it still does not always cover it completely. This is especially true for expensive treatment. It all depends on what kind of income you had for the last reporting period, and what amount amounted to personal income tax.
In general, a tax deduction is accrued in an amount equal to 13% of the cost of treatment, but cannot exceed 120 thousand rubles a year, and if expensive treatment is necessary, the amount is unlimited (except for the actual amount of tax paid by you in the past period). Let's look at some examples.
Example 1:
Last year, citizen H. earned 35 thousand rubles / month. His annual income was:
35,000 x 12 months = 420 thousand p.
The amount of personal income tax paid last year was:
420 thousand x 13% = 54,600 p.
Also over the past year, he paid for the treatment of his daughter in a private clinic in the amount of 70,000 p. According to the law, he is entitled to rely on a tax refund in the amount of:
70,000 x 13% = 9,100 p.
Since this amount does not exceed 54,600 p. Paid by citizen X last year, the deduction will be returned to him in full.
Example 2:
Citizen U. earned 300,000 rubles in 2014, from which personal income tax was paid in the amount of:
300,000 x 13% = 39,000 p.
In the same 2014, she underwent surgery worth 105,000 rubles, and also required the purchase of medicines in the amount of 35,000 rubles. The total amount spent on treatment was:
105 000 + 35 000 = 140 000 p.
The tax on this amount is: 140 thousand x 13% = 18,200 p. But since a tax deduction cannot be made from an amount greater than 120,000 rubles, the maximum tax refund that Mr. U can receive is 120,000 x 13% = 15,600 rubles.
Example 3:
Citizen S. earned 380,000 rubles in 2013, from which tax was paid:
380,000 x 13% = 49,400 p.
Then she underwent expensive treatment using special equipment. The cost of treatment was 510,000 rubles. It is easy to calculate that the amount of excess tax paid was:
510,000 x 13% = 66,300 p.
But since the amount of tax paid in 2013 amounted to 49,400 rubles, then the return on personal income tax can be made only for such an amount. If her income in 2013 amounted to 10 thousand rubles more, then she could make a tax deduction for the entire amount spent on treatment:
520,000 x 13% = 67,600 p. (which is more than 66 300 rubles of tax deduction).
The timing
There is no definite deadline for submitting documents for calculating the tax deduction; this can be done at any convenient time. There is only one rule in this matter: you can return the tax for 3 years. This means that if a citizen acquired the right to social deduction, for example, in 2014, then personal income tax can be returned in 2015-2017. But in 2018, the deadline for tax refunds will already be missed. Of course, you should not wait for the whole three years, because with each subsequent day to collect the necessary documents will be increasingly difficult.