One of the most frequently claimed social benefits is an income tax refund for medical services. Its essence is to reimburse part of the funds spent on medical services and medicines.
However, not all medical procedures and medications are eligible for a refund. To do this, it is necessary to comply with a number of conditions and requirements.
Let's look at what types of treatment can be reimbursed, whether it is possible to get a deduction for relatives, and how the procedure for claiming a “medical” deduction differs from a “housing” deduction.
A “medical” deduction can be claimed for medical services, the purchase of medicines for:
- Myself;
- Spouse or spouses;
- Parents;
- Children (until they reach 18 years of age), including those adopted and taken into guardianship.
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What costs can be reimbursed?
The list of medical services and medications is limited, so you should not hope that the tax office will reimburse the costs of purchasing Corvalol and aspirin during the year. Expenses for:
- Payment for your treatment, as well as treatment of your spouse, children and parents (provision of emergency medical care, treatment in an outpatient clinic and hospital);
- Purchase of tablets and other medications listed in, for yourself and your relatives;
- Payment for treatment in a sanatorium and similar medical institutions;
- Payment of contributions for voluntary health insurance concluded for the treatment of yourself and the above-mentioned relatives.
What conditions must be met?
In order for the tax office to confirm the right to the benefit and return the money, it is necessary to meet a number of conditions, failure to comply with which will result in a refusal to return the funds. These include:
- Generating income, subject to personal income tax at a rate of 13%. If a citizen receives income at a rate of 9% or 35%, he cannot claim a deduction, since the right to it is directly tied to the payment of income tax at a rate of 13%. It will also not be possible to reimburse “medical” expenses for the unemployed (both at the time of payment for medical services and medicines, and at the time of applying for benefits) and entrepreneurs under special tax regimes;
- Location in Russia more than 183 days. If a citizen stays on the territory of the state for less than the specified period, he cannot receive the benefit;
- Payment treatment in Russia. If medications were purchased abroad or medical services were provided outside the territory of the Russian Federation, the state will not refund the costs;
- Inclusion of services provided and medications purchased in . If medical services and medicines are not on this list, the money will also not be returned;
- Whether the medical organization or entrepreneur has the appropriate licenses for carrying out medical activities. Failure to obtain this authorization will also deprive you of your right to a refund;
- Expenses incurred from your pocket, and not at the expense of the employer or the state;
- When purchasing medications, the medical deduction will be confirmed only if it prescribed by a doctor and named in the above list;
- Tax authorities will reimburse expenses only for treatment. All other expenses: travel to and from the sanatorium, accommodation and meals are not included in the deduction and are not reimbursed by the state;
- Cost of treatment must be written on a separate line in the certificate of payment for medical services;
- Expensive Medical procedures and medications must also be listed in the appropriate list. Reimbursement of expenses is possible only if the certificate issued by the medical institution contains code “2”. If the code “1” is entered, the benefit will be denied;
- Payment documents must be issued to the person for whom the contract for the provision of medical services was concluded. Therefore, if the contract was concluded, for example, for the mother, and the treatment was paid for by the daughter, neither the daughter nor the mother will be able to claim a deduction. But in this case there is an exception; it is possible to return the money in a situation where the contract was concluded for one person and paid for by another, if these persons are in an officially concluded marriage, since all property and money, respectively, are their common property.
How much will they return and how many times?
The size of the “therapeutic” social benefit is 120 thousand rubles. for ordinary services and is not limited for expensive ones.
It is worth noting that the amount of deduction (except for expensive treatment) is limited to 120 thousand rubles. for all social payments, including payment of contributions to pensions, insurance, charity, etc.
The peculiarity of the “medical” deduction, like any other social deduction, is that its balance is not carried over to the next year. Therefore, if the income tax paid was not enough to return the entire amount, the remaining balance will be lost.
But there is a little trick! Paperwork and payment can be distributed among relatives. For an example of how this can be done, see.
Social benefits are reusable, unlike property benefits when purchasing real estate, and can be claimed at least every year.
Another feature is the limited period for claiming benefits - three years from the date of payment for treatment or purchase of medicines. Therefore, if, for example, the operation was paid for in 2019, it will be possible to return the money spent until 2022. Subsequently it will be impossible to do this.
Examples of calculating medical deductions
Consider conventional treatment.
Example 1. Tabletkina A.S. a paid operation costing 150 thousand rubles was carried out. According to the certificate of payment for medical services issued by the medical institution, this operation was classified as ordinary medical services. Accordingly, a deduction can be claimed in the amount of no more than 120 thousand rubles. The balance of 30 thousand cannot be carried over to the next year. Tabletkina will receive a maximum of 15,600 rubles.
And now it's expensive.
Example 2. Pilyulkina P.S. paid for the expensive operation, which is confirmed by code “2” in the certificate issued to her. Treatment costs amounted to 500 thousand rubles. She will be able to claim for deduction the entire amount of expenses, in the amount of half a million, and, after checking the documents submitted to the inspection, the state will transfer 65 thousand rubles to her bank account. = 500 thousand rubles. * 13 %
If the deduction is claimed for several types of social deduction.
Example 3. Sirotkin B.M. paid for my training in the amount of 231,545 rubles. and the cost of his mother. Since this medical procedure is classified as expensive by law, Sirotkin will be able to reimburse training costs in the amount of 120 thousand rubles. and the entire cost of the implants installed by the mother. However, if this manipulation had not been classified as expensive, he would have been able to receive a deduction only on one basis: treatment or training. And only from the amount of 120 thousand rubles.
How can you get money back for treatment?
Since 2016, another method has been added to the traditional and only method of returning money through the tax authority for this type of deduction -.
If previously citizens were deprived of this opportunity, now social benefits for treatment can also be received at the place of work.
The main advantage of this method is that there is no need to wait until the end of the calendar year to receive your deduction. But it makes sense to do this if the costs were incurred at the beginning of the calendar year. If the documents are submitted at the end, then you may not have time to receive a full refund, so it will not be possible to return the money for the past months at work.
Algorithm of actions when receiving a medical deduction through the Inspectorate
- First, you need to collect all the necessary documents, fill out a report on Form 3-NDFL and an application for a deduction.
- Submit documents to the Inspectorate at the place of registration.
- After 4 months, receive a decision confirming the right to deduction or denying it.
- If the deduction is denied, you must obtain a desk tax audit report and submit your objections to it. Objections must be sent to the Inspectorate that issued the Act no later than 1 month from the date of receipt of it.
Algorithm of actions for tax refund through an employer
- You also need to collect a package of papers, in addition to the 3-NDFL declaration and the 2-NDFL income certificate.
- The application must be drawn up not to receive a deduction, but to confirm the right to it for the employer.
- Submit the documents to the tax authority and wait until the end of the one month allotted for checking the submitted data.
- Receive a confirmed decision on the right to deduction and submit it to the accounting department at your place of work.
What papers need to be collected to confirm “therapeutic” costs
- Income tax return.
- Certificate of income for the year.
- A copy of the agreement on the provision of medical services (if it was concluded).
- A copy of the medical organization's license.
- Certificate of payment for medical services.
- Form for prescribing medication (if medications were purchased).
- A copy of the VHI agreement (if the costs relate to the payment of VHI contributions).
- A copy of the document confirming the relationship (if the deduction is claimed for relatives).
- A copy of payment documents confirming payment for medicines or medical services.
Methods for submitting documents
All of the above documents can be submitted to the Inspectorate:
- On one's own;
- Through an authorized person (representative), this requires a notarized power of attorney;
- By mail in a valuable letter with a list of the contents;
- Via the Internet via TCS using digital signature;
- Via LCN(). To do this, you need to contact the tax authority to receive a login and password and create an account.
If you need help completing the 3-NDFL declaration, feel free to leave. We work quickly and with pleasure! And to confirm this