Documents for obtaining a tax deduction for treatment. Medical tax refund. Income tax refund for medical treatment. Who can get a tax deduction for medical treatment

01/11/2019 , Sasha Bukashka

Treatment can be expensive, but the state is ready to make the price of treatment a little lower. To do this, you need to be a personal income tax payer and issue a deduction. This article will show you how to do it right.

Some of the money spent on medical services or the purchase of medicines can be returned back in the form of a tax deduction. It is reported that any citizen who pays personal income tax in the amount of 13% can receive a deduction.

Tax deduction. What is it and how to get it?

A tax deduction is a refund of part of the money spent, for example, on medical services, from previously paid personal income tax. To file a refund claim, you must:

• if paid services for yourself or your next of kin (children, parents, husband/wife) are provided in a Russian clinic with a license, are included in the list determined by government decree No. 201.
• if paid medicines for yourself or close relatives prescribed by your doctor are included in. By the way, they are also included.

How much money can be returned?

Several rules affect the final amount of money returned:

• it is impossible to return more money than transferred to the personal income tax budget in the reporting year;
• you can return up to 13% of the maximum allowed deduction of 120,000 rubles, even if you spent more on medical services or the purchase of medicines. As a result, no more than 15,600 rubles will be returned from personal income tax;
• the ceiling of 15,600 rubles is removed for cases of expensive treatment.

What does expensive treatment in 3-personal income tax mean?

Types of medical services that are included in a special list make up a list of expensive treatment. These include surgeries, organ transplants, IVF procedures - 27 types of treatment in total.

For example, an expensive treatment from dental services includes an operation to implant dentures (letter dated 07.11.2006 No. 26949 / MZ-14 of the Ministry of Health and Social Development of the Russian Federation). If you paid for this operation, you will be able to return 13% of the total amount spent on dental treatment through the 3-NDFL declaration.

Documents for registration of 3-personal income tax for treatment

First of all, collect the following documents for registration of the deduction:

• passport;
• for the year in which medical services were paid for (issued in the accounting department at the place of work);
• an application for a tax refund indicating the bank account details;
• a completed declaration in the form 3-NDFL (note that it does not differ from the 2018 sample);
• a copy of the license of a medical institution and an agreement on the provision of paid services;
• a certificate of payment for medical services for inspection, which indicates the amount of expenses and the type of treatment, as well as whether it is expensive or not (issued by a medical institution);
• checks, receipts and / or payment orders confirming payment for medical services, as well as payment documents for the purchase of medicines as prescribed by a doctor;
• prescriptions issued by doctors, in the form No. 107-1 / y with a stamp "For the tax authorities of the Russian Federation, taxpayer TIN";
• a certificate from a medical institution on the need for the applicant to buy expensive drugs and consumables (for expensive treatment);
• documents confirming kinship (for cases of payment for the treatment of a relative):
  • birth certificate of the child;
  • Marriage certificate;
  • the birth certificate of the applicant, if the treatment of one of the parents was paid.

The 2019 treatment tax deduction declaration (sample) will be presented in full detail below.

Important: if you pay for medical services provided to a close relative, then your full name, not the patient's, must be indicated in the contract with the medical institution and the certificate of payment for services.

Instructions for filling out 3-NDFL for issuing a deduction for treatment

You need to use the declaration form 3-NDFL, approved by order of the Federal Tax Service of Russia dated October 25, 2017 No. ММВ-7-11 / [email protected] The updated declaration form has been valid since 2018 for declaring income received in 2017, including for the purpose of receiving a deduction for treatment. In the declaration, fill out the title page, and then Sheets A and E1, then go to sections 2 and 1. Consider how to issue.

So, this is how the Declaration (reference) 3-personal income tax new form 2019 (sample form) for treatment looks like. And you can download the file to fill in at the bottom under the article.

Title page

Sheet A "Income from sources in the Russian Federation"

Sheet A should reflect the sources of income, as well as previously paid. Salary information is contained in the 2-NDFL certificate for the reporting year, which should be taken at work in advance.

• "010" - tax rate - 13%.
• "020" - code of the type of income. If wages are declared, put "06". The rest of the income options and their codes are discussed in the article "".
• "030" - "050" - indicate the TIN, KPP and OKTMO of the employer.
• "060" - the name of the company in which the applicant works, and if the salary is paid by the entrepreneur, then his full name must be indicated.
• In paragraphs "070" and "080" write down the entire salary received for the reporting period, indicated in the 2-NDFL certificate.
• In line "080" - the personal income tax paid from the salary is entered, which is also reflected in the certificate 2-personal income tax.
• In line "090" - personal income tax is paid, which is due for payment from the salary, which is also reflected in the 2-personal income tax certificate.
• In the "100" field, indicate the personal income tax paid by the employer to the budget (from the 2-personal income tax certificate).

At the end of the sheet, do not forget to sign and date.

Sheet E1 "Calculation of standard and social tax deductions"

In all subparagraphs of paragraph 1, put down zeros, since they include tax deductions that do not relate to the cost of treatment. In subparagraph 1.3 - dashes.

In section 2, fill in subparagraph 2.3, if you have received expensive treatment, indicate the full amount of expenses. Duplicate this figure in subparagraph 2.4.

To return money for inexpensive treatment, fill out paragraphs 3.2 and 3.5, where you indicate the amount spent on medical services and the purchase of medicines.

If you have already used the treatment deduction in the reporting year, indicate this in clause 3.5.1.

In paragraph 3.6, summarize the figures from subparagraph 2.4 and 3.5. From the result, the figure from 3.5.1 should be subtracted if there were deductions in the same year. Enter the resulting value also in paragraph 4.

Section 2 "Calculation of the tax base and the amount of tax on income taxable at the rate of 001 percent"

• The title of the section contains the first filling point (“001”) - indicate the rate of 13%.
• In line "002" - select the type of income. In this case - 3 (other).
• In line "010" the amount from item "070" of Sheet A is written. We also indicate it in line "030".
• Field "040" indicates the amount of social and standard tax deductions - we take from paragraph 4 and 3.5.1 of Sheet E1.
• In line "060" indicate the tax base for calculating personal income tax, which is obtained by subtracting the amount of deduction ("040") from the total income ("030").
• "070" - the total amount of tax to be paid to the budget. It is calculated by multiplying the tax base ("060") by the rate ("001"). The amount of personal income tax is always rounded to the nearest whole number.
• Field "080" reflects the amount of tax withheld at the source of income payment. Add up the values ​​indicated in the lines "100" Sheet A.
• In paragraph "140" the amount that you must return from the budget is calculated. To calculate it, you need to find out the difference between the lines "080" and "070".

In unused fields we put dashes.

Section 1 "Information on the amounts of tax payable (surcharge) to the budget / refundable from the budget"

Section 1 is completed after Section 2 is completed on the basis of the calculations that are given in it.

• In paragraph "010" put 2 - return from the budget.
• Line "020" indicates the code of the budget classification of tax revenues (BCC), according to which the refund must be made. In this case, enter 18210102010011000110. For other situations, the BCC can be determined using the service on the website of the Federal Tax Service.
• The OKTMO code (“030”) can be found at the tax office, or on the website of the Federal Tax Service. OKTMO code can contain up to 11 characters. If your code contains fewer digits, then you need to put dashes in the remaining cells.
• In the line "040" we put dashes, since the personal income tax has already been transferred to the state by the employer.
• In paragraph "050" write down the amount that was calculated in paragraph "140" of Section 2.

So, we examined in detail the completion of the 3-NDFL declaration for treatment (a fresh example of 2019). There are only a few questions left.

Where and when to submit documents?

Submit a declaration with supporting documents to the tax office at the place of registration.

You can apply for 3-personal income tax for treatment on any day of the current year, there is no deadline for submitting documents. It is possible to issue a declaration for the return of part of the money spent on treatment within three years from the date of payment for medical services.

When will the tax credit be paid?

After checking the declaration and the documents attached to it, which will take from two to four months, the money will be transferred to your bank account.

If medical services were paid for in the current year, then you can apply for a tax deduction, which will be. Within 30 days after the submission of documents to the tax office, a notification will be issued, which must be given to the accounting department at the place of work. After that, a part of the personal income tax withheld from your salary will be issued to you every month until the end of the year.

Every citizen of the Russian Federation who works officially and pays income tax in the amount of 13% has the right to return part of the funds spent on treatment. How to properly refund the tax for treatment, what documents will be needed for this, let's take a closer look.

General requirements

A tax deduction of 13% of the income tax paid is due to each working citizen who has paid from his own funds:

• own treatment;
• treatment or rehabilitation of children under the age of eighteen;
• treatment or rehabilitation of a spouse or parents;
• self-purchased medicines that were prescribed by the attending physician for all of the above categories;
• insurance premiums under voluntary medical insurance policies - both your own and your family members.

Attention! It is not possible to refund the tax for treatment to pensioners who receive only a pension and do not have other income from which personal income tax is paid at a rate of 13%. However, their children can receive compensation if it is confirmed that it was they who paid for the treatment. Also, those citizens who work unofficially or are individual entrepreneurs, but pay taxes under a different system, are not entitled to a personal income tax refund. That is, if you do not pay personal income tax in the amount of 13%, then you will not see a tax deduction.

The refund of the tax for treatment is carried out on the basis of Decree No. 201 of the Government of the Russian Federation of March 19, 2001, as well as paragraph 3 of Article 219 of the Tax Code of the Russian Federation.

Now let's look at each of these points in more detail.

Payment for treatment services

To be guaranteed a tax refund for the treatment of parents, children or yourself, you need to make sure that the following conditions are met:

• rendered medical services correspond to the list contained in Decree of the Government of the Russian Federation No. 201;
• treatment was carried out in a medical institution that has a state license to provide medical services;
• payment for treatment and prescribed procedures was made at the expense of the taxpayer, and there is documentary evidence of this.

Buying medicines

In order for the tax refund for treatment to include the purchase of necessary medicines, several conditions must also be met:

• all medicines were prescribed by the attending physician and were used only for the treatment of the taxpayer himself or his next of kin;
• purchased drugs are included in the list of medications provided for by Decree No. 201;
• payment was made for the personal funds of the taxpayer and this can be documented.

Payment for the VHI policy

Also, a refund of the tax for treatment is provided in cases where the insurance medical policy (voluntary) was paid at the expense of the taxpayer's personal funds. In this case, a number of conditions must also be met:

• the insurance company that has entered into a VHI agreement with you has a license in the relevant direction;
• only medical services are recorded in the insurance contract;
• the insurance policy is voluntary and premiums have already been paid.

Dental treatment

Another important question that worries a considerable number of taxpayers is whether a tax refund is possible for dental treatment. Of course, yes, such a right is enshrined in paragraph 1 of Article 219 of the Tax Code of the Russian Federation. Moreover, you can return to yourself a part of the paid personal income tax not only for the treatment of your own teeth, but also for the healthy smile of your next of kin. The difference is only in the amount: for yourself you can get up to 100 thousand rubles, and for your relatives - only 50 thousand.

The condition for receiving a personal income tax refund in this case is treatment only in a licensed clinic.

And one more important condition: you can receive a tax refund only for dental treatment, but not for aesthetic services. For example, whitening or expensive metal-ceramic implants will not pay you, but the installation of a filling or flux treatment will do.

The procedure for filing a tax deduction

So, how is the return of income tax for treatment, rehabilitation or the purchase of medicines:

1. First of all, you need to contact the accounting department at the place of work and get a certificate - form 2-NDFL, which lists the amounts of accrued and withheld tax deductions for the corresponding period.
2. Fill out (on your own) a tax return - form 3-NDFL - for one tax period. Please note: if the treatment process has dragged on for a long time (for example, the treatment began in November 2013, and it ended in February 2014), then you must submit two declarations - for 2013 and 2014. respectively.
3. The next step will be to collect a complete package of necessary documents, after which you need to visit the tax authority at the place of your registration and write an application for income tax refund, indicating payment details, where the funds will then be transferred to you.
4. If for some reason you cannot visit the tax office in person, send a package of documents in a valuable letter with an open list of attachments. Estimate the cost of each document in symbolic 1 p. and the cost of sending the whole letter won't be too much. Please note that when sending documents by valuable letter, the envelope does not need to be sealed, because the employee of the post office is obliged to check the compliance of the documents with the attachment inventory, after which the envelope will be sealed.

Documentation

So, if you are applying for a tax refund for treatment, you will need the following documents:

• 3-NDFL declaration for each individual tax period;
• certificate 2-NDFL from each place of work, if you have several of them;
• original and certified photocopy of the passport of a citizen of the Russian Federation;
• TIN certificate (original and copy);
• an agreement with a medical institution (indicating a license) for the provision of treatment and rehabilitation services;
• certificate of payment for medical services rendered in a special form approved by the Order of the Ministry of Health and the Ministry of Taxes of the Russian Federation No. 289 / BG-3-04 / 256 dated 07/25/2001;
• prescriptions from the attending physician, issued in the form 107-U;
• checks and receipts confirming payment for medical services;
• checks for payment and corresponding receipts, sales receipts of pharmacy points confirming the purchase of medicines prescribed in the form 107-U.

If you have paid for the treatment of spouses, parents or children under the age of majority, then you must additionally prepare documents confirming the very fact and degree of relationship - a marriage certificate, the birth of a child, your own metric.

Please note that all checks, contracts and receipts for the provision of services must be issued not to the person who received the treatment, but to the person who paid for it, that is, to the taxpayer himself (relevant when paying for the treatment of relatives).

Amount of compensation

The tax refund for expensive treatment is calculated for the past calendar year and has some limitations.

1. The amount of reimbursement cannot exceed 13% of the total amount spent on treatment, insurance or the purchase of medicines.
2. The maximum amount of payment cannot exceed 15 thousand 600 rubles, which is 13% of 120 thousand rubles. - the maximum amount established by Decree of the Government of the Russian Federation No. 201.
3. The previous limitation does not apply to cases where the treatment was found to be expensive - such services are reimbursed in full.
4. The amount of income tax to be refunded cannot exceed the actual amount of personal income tax paid in aggregate over the past year.
5. If the amount of tax that is refundable is more than the total personal income tax paid for the year, then the balance cannot be carried over to the next year.
6. All documents are submitted to the tax service in the first quarter of the year following the reporting one.

Features of obtaining a deduction for expensive treatment

The next issue worth dwelling on is the return of income tax for treatment if it is recognized as expensive. In this case, you can make a tax deduction while simultaneously meeting the following conditions:

• the taxpayer has received a certificate from a medical institution, which clearly states that treatment was impossible without the purchase of expensive medicines (consumables);
• a certificate of payment for medical services provided to the tax service is indicated by the code "2";
• there is confirmation that the medical institution does not have the above medicines (expensive), but their purchase at the expense of the patient or the person paying for the treatment is provided for by the contract;
• medicines and consumables used during the treatment of a patient are included in the List of medicines (services) reimbursement for which is provided for by law;
• treatment costs (purchase of drugs and consumables) were paid directly by the taxpayer, and the treatment was carried out in a medical institution licensed by the Russian Federation to provide such services.

It is worth remembering that the social tax deduction for personal income tax for expensive treatment has no restrictions. The money spent on this type of service can be returned in full.

Timing

Now let's talk about how long the treatment tax refund lasts. The terms for such compensation are strictly prescribed in the legislation, and, I must say, this process is quite lengthy.

The total time allotted for this procedure may be 4 months from the date of application. Of these, three whole months are allotted for conducting a non-exit (office) audit, after which a decision will be made to refund you part of the income tax paid in the previous year. During this period, it may be necessary to repeatedly visit the tax office to clarify any data or clarifications that require your direct presence.

If the decision is positive, then the tax service is given another month to actually transfer the refundable funds to your current account.

Remember, if the tax service has exceeded the deadlines established by law (clause 10, article 78 of the Tax Code of the Russian Federation), then for each day of delay in returning part of the personal income tax, you are entitled to compensation in the amount of the refinancing rate of the Central Bank of Russia.

All individuals who receive income pay personal income tax on them. Part of the tax paid can be returned thanks to special tax deductions. If you paid for medical services provided to you or your relatives, you can reduce the amount of income tax due to the social deduction for treatment (clause 3, clause 1, article 219 of the Tax Code).

The deduction is provided on the basis of a declaration in the form 3-NDFL. How to fill out a return for treatment, what other documents you need to provide for this, we will consider further.

Deduction for treatment and its amount

It is possible to receive a deduction and return part of the money spent on treatment if you from your own funds:

• paid for medical treatment services,
• Paid for medicines and medicines prescribed by a doctor,
• They paid insurance premiums under voluntary medical insurance contracts.

The following conditions apply:

• Payment for treatment, medications and insurance is taken into account not only for yourself, but also for your family members: children under 18 years old, spouses, parents.
• The medical services provided to you and the purchased medicines must be included in the special Lists of medical services and medicines for which a tax deduction can be applied (Decree of the Government of the Russian Federation of March 19, 2001 No. 201), and a hospital, clinic or other medical institution must have a valid license for medical activities.
• The VHI contract, under which contributions were paid, cannot include other services, except for payment for treatment, and the insurance company that concluded the contract must have an appropriate license.
• The deduction will be denied if the employer or other person paid for all or part of the medical services for you. Including payment at the expense of material assistance for treatment provided by the employer to the employee will not be accepted (clause 3, clause 1, article 219 of the Tax Code of the Russian Federation). Payment can only be made by the taxpayer in full.

What the amount of the deduction will be depends on how much money you actually spent on treatment. But even here there are limits.

The maximum social deduction can be no more than 120,000 rubles, and this amount includes not only treatment, but in general all social deductions. That is, if during the year you paid, for example, for the education of a child, made additional contributions to a pension and paid for medical services and medicines, then all these expenses collectively entitle you to a deduction of no more than 120,000 rubles. Accordingly, from this amount you will be able to recover 15,600 rubles of tax (120,000 rubles x 13%).

There is an exception to this rule, but only for expensive treatment: by paying for medical services included in the special List defined by Decree No. 201, you can return 13% of the tax on the full cost of such treatment, but of course, within the limits of the personal income tax previously paid from your income.

Please note that you can only refund the tax for those periods when the treatment was actually paid. It is also possible to declare a deduction several years after payment, but a refund is possible only for the last 3 years. For example, the treatment took place in 2013, and the deduction was declared only in 2016. In this case, you can return the tax paid in 2015, 2014 and 2013.

Medical billing documents

At the end of the calendar year in which the treatment was paid for, provide the IFTS with:

• tax return 3-NDFL,
• income statement 2-NDFL from each employer who withheld personal income tax from your salary,
• application for the return of personal income tax in the prescribed form.

Depending on the type of medical expenses, you must also attach the following documents confirming them:

To pay for medical services rendered:

• Certificate of payment for services (form approved by order of the Ministry of Health of Russia No. 289, Ministry of Taxes of Russia dated July 25, 2001 No. BG-3-04 / 256) from the medical organization in which the treatment took place,
• A copy of the contract for the provision of medical services. If the contract does not specify the full details of the license of the medical institution, then attach a copy of the license.

For medical bills:

• A prescription from the attending physician with a stamp "For the tax authorities of the Russian Federation, TIN of the taxpayer",
• Copies of documents that confirm the purchase of medicines (cash receipts, payment orders, etc.).

When making a deduction for VMI:

• A copy of the insurance policy or contract,
• A copy of the license of the insurer, if the contract does not specify its full details.

When a tax deduction is issued for medical expenses for family members and relatives, you need copies of documents confirming your relationship - birth certificates, marriage certificates, etc.

The entire package of documents is sent to the tax office at the place of residence. For declarations submitted only for the purpose of tax refund, there are no restrictions on the submission deadline - you can submit 3-NDFL during the entire year following the reporting one. If you declare your income at the same time as the deduction, then the declaration must be submitted by April 30 of the next year. The tax refund procedure can take you up to four months: a desk audit lasts 3 months and another month is allotted for the refund of the tax overpayment (clause 2, article 88; clause 6, article 78 of the Tax Code of the Russian Federation).

Having learned about the possibility of a tax refund for treatment, we begin to collect information about this way to save on paid medical services. And questions are often asked about the tax deduction for treatment: for how many years you can get it, what is the statute of limitations for a tax refund. Let's find out for what period you can get a tax deduction for treatment, how many times you can get and how often you can return 13% of the cost of medical services.

The tax deduction for treatment is social (as is the deduction for,) the provision of social deductions is regulated by Art. 219 of the Tax Code of the Russian Federation. You can get a deduction for yourself.

When can I get a tax deduction for treatment?

The refund of the tax for treatment is carried out upon submission of a tax return of 3 personal income tax to the IFTS for (the year in which the payment for the treatment took place). It is possible to provide a tax deduction for treatment before the end of the reporting period through.

To answer the question “for what period can I get a tax deduction for treatment”, you need to know that the deduction for treatment reduces the taxpayer’s taxable income and, consequently, the amount of personal income tax paid (or paid) to the budget, in tax period. The tax period for personal income tax is a calendar year. Those. The treatment deduction can only be attributed to the year in which the treatment was paid.

So, you have decided to receive a tax deduction for and paid last year. But you have medical expenses paid for in previous years.

For how many years can I get a tax deduction for treatment?

According to paragraph 7 of Art. 78 of the Tax Code of the Russian Federation, an application for a credit or refund of the amount of overpaid tax may be filed within three years from the date of payment of the specified amount, i.e. You can return the tax for treatment within 3 years after payment of the costs of medical services. For example, in 2019, you can submit declarations for 2018, 2017, 2016. And, if for some reason you could not start processing the tax refund for treatment immediately after the end of the year when medical services were paid, then you can do this within the next 3 years. For example, you can file a declaration of 3 personal income tax for treatment paid in 2018 and write an application for a refund of the amount of overpaid tax until 2021 inclusive - in 2022 it will be too late.

! ! ! In order to avoid missing the statute of limitations for receiving a tax deduction for treatment, we recommend submitting an application for a refund of the amount of overpaid tax at the same time as the 3-NDFL declaration (without waiting for the end). This does not contradict the current legislation (see letter of the Federal Tax Service of Russia dated October 26, 2012 No. ED-4-3 / [email protected]) and is especially relevant in the case of a deduction on the verge of missing the statute of limitations.

For what years can I receive a tax deduction for treatment in 2019?

In 2019, you can file declarations (and other documents) and receive a tax deduction for treatment (which is three years old) paid in 2018, 2017, 2016.

Tax deduction for treatment: for what period can I get through the employer

As mentioned above, when receiving a deduction for treatment through the employer, documents for a refund of 13% of the cost of medical services are submitted in the same year that the treatment was paid. For previous years, it will not be possible to return the tax for medical services through the employer. We will answer the question "for what period can 13 percent for treatment be returned when making a deduction through the employer." In this case, you can return the money for treatment paid from the beginning of the current year before submitting documents to the tax office.

How many 3-personal income tax returns do I need to file for treatment paid for 3 years?

Recall that for each year in which payment for medical services took place, you need to submit a separate declaration of 3 personal income tax and a separate package required to receive a tax deduction for treatment. For how many years you will return, so many tax returns will have to be submitted to the tax office. Because the statute of limitations for the tax deduction for treatment is 3 years, then the maximum number of declarations that you can submit to the IFTS at a time is 3 pieces.

Tax deduction for treatment: how many times can I get?

The number of tax deductions for treatment is not limited by law. Those. the answer to the questions “how many times can I get a tax refund for treatment” and “how often can I get a tax deduction” depends only on you. You can return the tax for treatment as many times as you like - for each year you can submit a declaration of 3 personal income tax and return 13 percent of the cost of medical services (if 3 years have not passed, the statute of limitations has not expired). In this case, the conditions for tax refund must be met.

It should be borne in mind that the question “for how many years you can get a deduction for treatment” does not apply to the case of excess treatment costs (for example) over income for the year or excess costs by the limit of 120,000 rubles. For the possibility of deducting treatment costs for the next year, see this.

For how many years can I file a return for a tax deduction for treatment?

Declaration of 3 personal income tax is submitted for each year separately, but, as mentioned above, a tax refund for treatment can be made within 3 years after payment for medical services.

From our article, you learned the answer to one of the questions on the tax deduction for treatment “how many years can I get?”. Despite the fact that the state has set the so-called statute of limitations for the tax deduction for treatment for 3 years, you should not delay the return of the tax.

Ralenko Anton Andreevich.

What is a tax deduction for medical treatment?

According to the legislation of the Russian Federation (Article 219 of the Tax Code of the Russian Federation), when paying for treatment or medicines You can count on a tax deduction or, to put it simply, get back part of the money spent on treatment.

A tax deduction is the portion of income that is not taxed. Therefore, you can recover the tax paid on the costs incurred for treatment. That is, if you officially work(and therefore pay income tax) and paid for their own treatment or treatment of their relatives, then you can get back part of the money in the amount of up to 13% of the cost of treatment.

In what cases can I receive a tax deduction for medical treatment?

You can take advantage of the social tax deduction for treatment and recover part of the costs in the following cases:

1. when paying for medical services, If:
2. You can get a tax deduction when paying for medicines, If:
   • You paid at your own expense for medicines for yourself or your next of kin (spouse, parents, children under 18) prescribed by your doctor;
   • paid medicines are included in a special list of medicines for which a deduction is provided (this list of medicines is defined in Decree of the Government of the Russian Federation of March 19, 2001 N 201);
3. You can get a tax deduction when paying for voluntary health insurance, If:
   • You have paid insurance premiums under a voluntary medical insurance contract or insurance of next of kin (spouse, parents, children under 18);
   • the insurance contract provides only for payment for treatment services;
   • the insurance organization with which the voluntary insurance contract has been concluded has a license to conduct the relevant type of activity;

The amount of the tax deduction for treatment

The amount of the tax deduction for treatment is calculated for the calendar year and is determined by the following factors:

Example: In 2018 Ivanov A.A. underwent a course of dental treatment worth 140 thousand rubles. and a paid operation related to expensive treatment, worth 200 thousand rubles. At the same time, in 2018 he earned 500 thousand rubles and paid income tax of 62 thousand rubles. Since dental treatment is not an expensive treatment, the maximum tax deduction for it is 120 thousand rubles. (which is less than 140 thousand rubles). Since the operation of Ivanov A.A. refers to expensive types of treatment, then there are no restrictions on the tax deduction for it. Total in 2019 for 2018 Ivanov A.A. will be able to return (120 thousand rubles + 200 thousand rubles) * 13% = 41,600 rubles. So Ivanov A.A. paid taxes more than 41,600 rubles, he will be able to return the entire amount.

The process of getting a medical bill

The process of obtaining a deduction can be simplified by using our service. He will help you complete the 3-NDFL declaration and other documents for deduction in 15-20 minutes, and will also give detailed instructions on how to submit documents to the tax authorities. If you have any questions when working with the service, professional lawyers will be happy to advise you.

Documents required to apply for a tax deduction for medical treatment

To apply for a tax deduction, you will first need:

• declaration 3-NDFL;
• agreement with a medical institution;
• certificate of payment for medical services;
• documents confirming your expenses;
• documents confirming the paid income tax (certificate 2-NDFL).

When and for what period can I get a tax deduction?

You can only get reimbursed for treatment/medication for the years you paid directly. At the same time, you can file a declaration and return the money only in a year, following the year of payment. That is, if you paid for treatment in 2018, then you can return the money only in 2019.

If you didn't pay immediately, then You can do it later, but not more than the last three years. For example, in 2019 you can apply for a tax deduction only for 2016, 2017 and 2018.

The entire withdrawal process usually takes two to four months(Most of the time is spent checking your documents by the tax office).

List of medical services for which a tax deduction is provided

According to Decree of the Government of the Russian Federation No. 201 dated March 19, 2001, the following medical services can be taken into account in the tax deduction:

1. Diagnostic and treatment services in the provision of emergency medical care to the population.
2. Services for diagnostics, prevention, treatment and medical rehabilitation in the provision of outpatient medical care to the population (including in day hospitals and by general (family) practitioners), including medical examination.
3. Services for diagnostics, prevention, treatment and medical rehabilitation in the provision of inpatient medical care to the population (including day hospitals), including medical examination.
4. Services for diagnostics, prevention, treatment and medical rehabilitation in the provision of medical care to the population in sanatorium-and-spa institutions.
5. Public health education services.

List of Expensive Treatments That Have a Tax Deduction

According to Decree of the Government of the Russian Federation No. 201 dated March 19, 2001, the following medical services are expensive and are taken into account in the tax deduction in full (without a limit of 120 thousand rubles):

1. Surgical treatment of congenital anomalies (malformations).
2. Surgical treatment of severe forms of diseases of the circulatory system, including operations using heart-lung machines, laser technologies and coronary angiography.
3. Surgical treatment of severe forms of respiratory diseases.
4. Surgical treatment of severe forms of diseases and combined pathology of the eye and its adnexa, including the use of endolaser technologies.
5. Surgical treatment of severe forms of diseases of the nervous system, including microneurosurgical and endovasal interventions.
6. Surgical treatment of complicated forms of diseases of the digestive system.
7. Endoprosthetics and reconstructive and restorative operations on the joints.
8. Transplantation of organs (a complex of organs), tissues and bone marrow.
9. Replantation, implantation of prostheses, metal structures, pacemakers and electrodes.
10. Reconstructive, plastic and reconstructive-plastic operations.
11. Therapeutic treatment of chromosomal disorders and hereditary diseases.
12. Therapeutic treatment of malignant neoplasms of the thyroid gland and other endocrine glands, including the use of proton therapy.
13. Therapeutic treatment of acute inflammatory polyneuropathies and complications of myasthenia gravis.
14. Therapeutic treatment of systemic connective tissue lesions.
15. Therapeutic treatment of severe forms of diseases of the circulatory, respiratory and digestive organs in children.
16. Combined treatment of diseases of the pancreas.
17. Combined treatment of malignant neoplasms.
18. Combined treatment of hereditary bleeding disorders and aplastic anemia.
19. Combined treatment of osteomyelitis.
20. Combined treatment of conditions associated with complicated pregnancy, childbirth and the postpartum period.
21. Combined treatment of complicated forms of diabetes mellitus.
22. Combined treatment of hereditary diseases.
23. Combined treatment of severe forms of diseases and combined pathology of the eye and its adnexa.
24. Comprehensive treatment of burns with an area of ​​damage to the body surface of 30 percent or more.
25. Types of treatment associated with the use of hemo- and peritoneal dialysis.
26. Nursing premature babies weighing up to 1.5 kg.
27. Treatment of infertility by in vitro fertilization, cultivation and intrauterine introduction of the embryo.