How to apply for a tax deduction for medical services

2024 Author: James Gerald | [email protected]. Last modified: 2023-12-17 14:00

Russian legislation stipulates that part of the taxes paid by citizens can be returned in certain cases. Including for the cost of treatment. We present step-by-step instructions on how to apply for a tax deduction for medical services.

What is a deduction and the conditions for obtaining it

This is a refund of part of the previously paid funds. The amount by which the income is reduced. A citizen who has paid for the treatment has the right to receive a tax deduction:

• his own;
• minor children;
• spouse / spouse;
• parents;
• who has paid for the insurance contract for his own or for the treatment of a close relative.

Conditions for obtaining a deduction:

1. "White" wages. The tax can be refunded if the employer withheld income tax from the employee's salary and transferred to the budget.
2. Treatment license. A clinic that provides paid services must be licensed.
3. Prescription form. Medicines can be refunded if they were purchased with a prescription from a doctor. The prescription must be on a special form, certified by the clinic's seal.
4. The medical facility must be located in Russia.

A citizen applying for state support must be officially employed and have the status of a resident of the Russian Federation.

Tax deduction amount

The amount of the deduction is calculated after a year and cannot exceed the personal income tax withheld from wages. The maximum tax refundable is RUB 15,600, which is 13% of the maximum amount of all social deductions (RUB 120,000).

For expensive treatment (there is a special list of services), the tax is refunded from the entire amount of treatment, but within the 13% withheld and transferred to the budget.

Example:

1. The amount of expenses from Ivanov I. I. in 2020 it was: for dental treatment - 150,000 rubles; for a paid operation - 250,000 rubles.
2. Salary per year - 650,000 rubles.
3. Withheld and transferred to the personal income tax budget - 84,599 rubles.
4. The maximum amount of expenses to be deducted: for dental treatment - 120,000 rubles; for the operation - 250,000 rubles.
5. Income tax refundable: (120,000 + 250,000) x 13% = 48,100 rubles.

Ivanov I. I. will receive the entire amount - 48,100 rubles, since 84,599 rubles were deducted from him for the year.

What you need to get a deduction

To receive social support, you need to prepare documents and send them to the tax office. The basic package of documents includes:

• passport;
• 2-NDFL certificate from the employer;
• tax return 3-NDFL (filled in by the recipient of the payment);
• an application for the return of personal income tax, which must indicate the account number for crediting funds.

In addition to the specified list of documents, others will also be required, depending on the situation:

1. To receive a deduction for your treatment:

• medical institution license (certified copy);
• agreement with a medical institution (certified copy);
• a certificate of payment for the treatment of the clinic that provided medical services.

2. For medicines:

• a prescription certified by the seal of a medical institution;
• a cashier's check or other document confirming the purchase of medicinal products.

3. Certified copies of the following must be submitted for medical insurance for treatment:

• insurance payment documents;
• contracts with the insurer;
• insurance company licenses.

4. For the treatment of the child, it is necessary to present a birth certificate (copy).

5. For the provision of medical services and the purchase of medical products, parents need a birth certificate of the recipient of the deduction (copy).

6. For carrying out medical procedures, the spouse should present a marriage certificate (copy).

Term for receiving a deduction

The limitation period is 3 years. That is, in 2021, you can get a deduction for 2018, 2019, 2020. However, the amount of the deduction and personal income tax to be refunded are determined for each year separately.

Receiving a deduction through the tax office

Step-by-step instructions on how to apply for a tax deduction for medical services through the tax office:

1. At the end of the tax period (year), fill out a 3-NDFL declaration.
2. Draw up a statement.
3. Prepare the necessary documents.
4. Send the collected package of documents to the Inspectorate of the Federal Tax Service at the place of residence.

You can submit documents during a personal visit to the tax office, by mail or online.

The tax authority, after checking the submitted documents (term - 90 days), will send the applicant a message about its decision. If it is positive, then the return of personal income tax will be made to the account indicated by the citizen in the application.

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Receiving a deduction through an employer

Tax refunds can be made through the employer without waiting for the end of the calendar year. To do this, a citizen should contact the tax service at the place of registration with the above documents and an application confirming his right to deduction.

You can apply either by visiting the tax authority in person, or by mail, electronic means of communication.

The taxpayer's right to deduction is confirmed by an appropriate notification (must be received within a month). It must be handed over to the accounting department, write an application. There will be a tax deduction from the day you contact the employer. Excessively deducted personal income tax from the employee must be transferred by the employer to his account within 3 months from the date of acceptance of the application.

Outcomes

1. A tax deduction is income that is exempt from taxation.
2. A citizen claiming a tax deduction must be officially employed and have the status of a resident of the Russian Federation.
3. The period for refunding income tax is three years after the year in which the right to deduction arises.
4. The medical institution must be located in the Russian Federation.
5. For registration, you must save all documents confirming the payment for the treatment.
6. The deduction can be drawn up both at the place of work and at the Federal Tax Service Inspectorate.