Costly treatment: list for 3 personal income tax. What is an expensive treatment?

The tax legislation provides that when paying for medicines, you can regain part of the funds by filling out a tax deduction. This opportunity is available for officially employed persons (whose income is paid by personal income tax) who pay for treatment for themselves or their relatives. Read more about how to apply for a deduction for expensive treatment, a list for 3-NDFL of necessary medications and documents, read on.

Procedure

First of all, the taxpayer must submit a personal income tax return by May 1 of the year following the reporting year. The deduction is calculated based on the amount of actual expenses that were spent on the payment of medicines and services provided by domestic medical institutions. Compensation is carried out only on income taxed by personal income tax. If there were none during the reporting period, then compensation is not provided.

Cases

When can I deduct an expensive treatment? The list for 3-PIT situations:

• payment for the treatment of the taxpayer or immediate relatives (spouse, parents, relatives of minor children) provided by medical institutions of the Russian Federation;
• services are included in the list for which a deduction is provided;
• treatment is carried out in an institution (private center, state institution, clinic), which has a license to carry out activities to provide medical services.

A deduction can be made only for drugs prescribed by a doctor, provided that they are included in the approved list of medicines. In the case of voluntary insurance, payment can only be made if the contract provides for payment of only treatment services. If the employer made transfers to the budget, then the deduction will not work, as the contract was not concluded with an individual.

Payout amount

The amount of deduction for expensive and conventional treatment, the list for 3-NDFL will be presented below, calculated for the year and is determined by several factors.

When calculating the payment, the amount that the taxpayer spent on treatment is taken as a basis. The deduction is calculated at a rate of 13% of the indicated amount. The maximum payout limit is limited to the amount actually paid. If a person had several expenses for which a deduction is provided, he himself decides which of them to inform the Federal Tax Service.

The maximum amount of deduction is 120 thousand rubles. The specified restriction applies to all types of payments (pension contributions, training). Costs that exceed the specified limit relate to expenses for expensive treatment. There are no state restrictions on them. The deduction is calculated based on the total amount of expenses spent on medicines.

There is a list of services for which expensive treatment applies. The list for 3-NDFL (dentistry and other areas of medicine are related here) is presented in the PRF Resolution of No. 201.

How to get paid?

This process consists of several stages: collecting and submitting documents to the Federal Tax Service, checking certificates by inspection, receiving funds. How to make a deduction for an expensive treatment? The list for 3-NDFL documents:

1. Declaration of 3-personal income tax for the year of treatment.
2. Certificate from work on accrued and withheld taxes.
3. Marriage certificate, birth certificate.
4. Agreement with a medical institution.
5. Certificate of payment for services.
6. Help indicating the prescribed medications and supplies.
7. Spine of resort voucher.
8. Checks confirming payment issued by the taxpayer.
9. Account data for the transfer of funds.

Sometimes the FTS may also request a license from a healthcare organization. What papers need to be provided if costly treatment was carried out under a social insurance contract? The list for 3-PIT (reimplantation and other areas of medicine are affected):

• insurance policy;
• premium receipt checks;
• the recipe marked "for the Federal Tax Service";
• TIN certificate;
• payment documents.

The timing

You can receive payment for periods when tax has been paid. At the same time, you can submit data and return funds only in the year following the year of payment. That is, if the treatment was in 2014, then the deduction can be obtained in 2015. You can collect certificates for a maximum of 3 years after treatment.

The taxpayer must provide all of these documents to the Federal Tax Service at the place of residence in person or draw up a notarized power of attorney for a relative. If there is no time for going to the tax office, you can send a package of documents with a valuable letter. But if one of the certificates is missing, then the documents will not pass the verification. This process can last three months. The Federal Tax Service shall notify the payer of the revealed violations in writing. After that, he has 5 days to provide the missing documents. The decision on the results of the audit is sent to the taxpayer within 10 days from the date of its completion. Another month is allocated for the transfer of funds to a bank account.

Costly treatment: list for 3-NDFL

The services indicated below can be taken into account when calculating the deduction:

• Diagnostics prevention, rehabilitation and treatment in the provision of emergency medical care, outpatient medical care, including examination.
• Diagnosis, prevention, rehabilitation and treatment in the provision of inpatient medical care.
• The passage of treatment in spa facilities.

Decor

To obtain a deduction, a declaration of payment for services issued by a medical institution on the basis of checks must be attached to the PIT declaration. It indicates the cost of services and a special code: conventional treatment - “1”, expensive - “2”. The amount of deduction depends on the specified code. According to the Classifier of Activities (OK 004-93), medical services include treatment, tests in clinics. That is, documents confirming expensive treatment, the list of which was presented earlier for 3-NDFL, can be obtained not only in the state polyclinic, but also in a private laboratory.

List of treatments

Without limitation, cost-effective treatment costs are reimbursed. The list for 3-NDFL (surgery):

• congenital malformations;
• severe forms of the circulatory system disease, including surgery using apparatuses, a laser, coronary angiography;
• severe forms of diseases of the respiratory system, vision, digestion;
• severe forms of diseases of the nervous system, including microneurosurgical and endovasal interventions;
• organ and tissue transplantation;
• implantation of prostheses, pacemakers, electrodes and metal structures;
• joint surgery;
• plastic surgery.

The list of expensive types of treatment in the areas of therapy:

• chromosomal abnormalities, hereditary diseases;
• malignant neoplasms of the thyroid gland, endocrine glands (including proton therapy);
• acute inflammatory polyneuropathies, complications of myasthenia gravis;
• connective tissue lesions;
• severe forms of diseases of the circulatory system, respiratory system, digestion in children.
• pancreatic disease, bleeding disorders, osteomyelitis;
• a condition caused by complicated pregnancy, childbirth, the postpartum period;
• complicated form of diabetes mellitus, hereditary diseases.
• treatment of burns that affected 30% of the body;
• treatment using peritoneal dialysis;
• infertility treatment with IVF, cultivation, intrauterine administration of an embryo;
• nursing infants weighing up to 1.5 kg.

Drug deduction

A tax payer may receive a deduction for expensive dental treatment. The list for 3-NDFL medicines is presented in Resolution No.201. The document does not list trade names, but international nonproprietary names. That is, the names of the drugs may not visually match. The list also contains commonly used drugs. If the prescribed medicine is not included in the list, then a deduction will not be prescribed.

Compensation can be received for the amount spent on the purchase of medicines for a child, spouse, but not grandparents. To confirm the appointment, you must provide a doctor's prescription, issued on the form f. 107-1 / y It is made in duplicate, signed by a doctor and confirmed by the seal of the health authority. One form is sent to the pharmacy. The second should be marked "for the Federal Tax Service" and the payer's TIN is indicated. It is this form that needs to be transferred to the inspection.