What is a deduction for treatment
The deduction for treatment belongs to the so-called social tax deductions. This is a kind of government support measure - a tax preference when spending significant amounts on maintaining the health of a citizen and/or his loved ones.
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What a tax deduction is and how it works in practice, we described in detail here. In the case of deductions for treatment, the mechanism is the same. The only difference is in the maximum deduction amount available for most expenses included in social deductions.
This means that if, in addition to treatment, you spent during the year, for example, on additional voluntary insurance for a future pension (this is also a social benefit), you can still deduct no more than 120 thousand rubles for the year.
However, the fact that the treatment was expensive remains to be confirmed.
Sample 3-NDFL for receiving a deduction for treatment
Download the completed sample document to avoid mistakes when filling out the 3-NDFL declaration.
File size: 148.5 Kb. Downloads: 1001199. Document format: xls
There are several ways to fill out a document to get back 13% of the amount spent. On our website we have already considered all 3 methods:
- Filling out using the taxpayer’s personal account.
- Using Declaration software.
- Filling out the form through the State Services personal account.
Treatment is ordinary or expensive - how to understand
The answer should be found in a special document that you need to take from the medical institution that provided the treatment - a certificate of payment for medical services for submission to the tax office ().
Please note: the certificate was approved by a joint order of the Ministry of Health and the Federal Tax Service. And that's why:
- If the “service code” field contains the value “1”, the medical services provided to you, by a joint decision of the Ministry of Health and the Federal Tax Service, are “ordinary”.
- If the value “2” was prescribed to you in this field at the medical institution, it means that the treatment you received, in the opinion of health officials and the Federal Tax Service, is expensive. And the deduction for it is not limited.
Sum
The difference between the tax actually paid and the same tax with recalculation will be the amount of the refunded tax
The amount of tax deduction depends on several factors. The first of them is the employee’s salary, on which he pays taxes.
Only white, official income is taken into account. The second factor is the amount spent on treatment. Based on this, the amount of the refunded amount is calculated.
There is a limit on the amount of payment. The maximum tax deduction amount is RUB 15,600. per year with a total amount of medical services of 120,000 rubles.
Calculation example:
Let’s say a citizen with a salary of 30,000 rubles/month has had caries treatment at a dentist in the amount of 50,000 rubles.
Accordingly, for the year he will receive a salary of 30,000 * 12 = 360,000 rubles. and will pay taxes 360,000 * 13% = 46,800 rubles . – the tax refund cannot exceed this amount.
The deduction for dental procedures should be 50,000 * 13% = 6,500 rubles, i.e. a citizen can receive the money in full.
If the patient’s salary is less, for example, 5,000 rubles/month , and the amount of treatment is more (100,000 rubles), then the calculation is as follows. The patient's annual income is 60,000 rubles. Taxes paid on it amounted to 7,800 rubles .
The amount of the expected return is 13,000 rubles. But the state cannot return more taxes than paid, so the patient will only receive back 7,800 rubles.
If more than 120,000 rubles were spent on treatment or dental prosthetics, then regardless of the size of the salary, the deduction will be no more than 15,600 rubles.
Are purchased medications included in the deduction?
The deduction for treatment also includes medications purchased as part of this treatment (Article 219 of the Tax Code of the Russian Federation). It is important to remember that:
- Purchased medications must be prescribed by a doctor. To confirm this fact, the recipient of the deduction will need to take 2 copies of the prescription for each drug. One is for the pharmacy, the second is for the tax office.
- All purchases must be paid out of pocket of the person claiming the deduction.
- The facts of purchase and payment must be documented.
How often and for what can I get a refund?
Russian citizens are allowed to apply for social benefits every year. You can receive a refund for the three years preceding the submission of the application, but for each year you must collect your own package of documents according to the dates when the expenses were incurred. Simply put, in 2021 you can file a return to recover funds spent on treatment in 2021, 2015 and 2014. Deductions are always issued based on annual results, and you can only receive reimbursement for expenses incurred in the current year in the next year.
Every year you can use social benefits for treatment
The list of services and goods, the costs of which require social compensation, is listed in detail in the Tax Code of the Russian Federation. In addition to the types of treatment and diagnostics that we talked about above, a refund is due to:
- For dental treatment, implantation, prosthetics and other services provided by dental clinics.
- As compensation for IVF (in vitro fertilization).
- During pregnancy management and paid obstetric care.
- When passing an extended list of paid tests.
The state allows you to return part of the funds for purchased pharmaceutical products and contributions to insurers for VHI. As for the list of medications, you can see them in the government decree of March 19, 2001.
What documents do you need to collect for deductions for medications?
Let’s take a closer look at what a properly executed recipe should look like. The preparation of a copy of a prescription for tax authorities is somewhat different from the preparation of a copy presented at a pharmacy.
The Ministry of Health periodically updates the prescription form, but the form code remains the same - 107-1/u. But the details of the order of the Ministry of Health, indicated on the form under the form code, are changing. There are also some visual differences from previous versions of the form.
In 2021, Order of the Ministry of Health dated January 14, 2019 No. 4n came into force. A correctly prepared tax recipe in 2021 looks like this:
A prescription for the Federal Tax Service can be issued later than a prescription for a pharmacy upon a separate application from the patient. In this case, the doctor must issue a prescription based on the prescription records in the patient's chart. It is allowed to issue Form 107-1/u for the tax authorities within 3 years after the end of the year in which the medications were prescribed.
Letter No. 04-2-02/ [email protected] provides for the only exception when a prescription for deduction for medicines may not be provided: if the taxpayer was in a hospital and paid for the necessary drugs there.
It is enough to have proof of payment for drugs, a hospital discharge certificate and a certificate of medical services. Documentary evidence of the purchase are documents that the seller is obliged to issue to the buyer: cash register receipts (primarily), bank account statements if payment was made by bank transfer (for example, during a hospital stay) and similar documents. Of course, what is indicated in the purchase documents must coincide with what is indicated in the recipes and certificates.
Social tax benefits
Article No. 219 of the Tax Code of the Russian Federation states that all taxpayers can receive social deductions for tax payments. This refers to income taxed at a 13 percent rate. Unlike other types of deductions, social deductions can be obtained exclusively at the tax office at the payer’s place of residence. The main point is filing a personal income tax return for the specific year in which the following expenses were incurred. A person who underwent treatment and purchased medications in 2016 is required to strictly submit a declaration in 2021 if he really wants to return the money.
A person who underwent treatment and purchased medications in 2016 is required to strictly submit a declaration in 2021 if he really wants to return the money
The tax payer must submit documents certifying that the treatment or purchase of drugs was actually carried out on the basis of the doctor’s recommendations, that the services or purchases were paid for by him. It is important that the medical institution has a license, and that all payment documents and contracts are in order. Until 2010, the package of documents included a written application requesting a refund, but now it has been abolished - the deduction will be issued by default. Now let’s take a closer look at the cases in which you can count on social deductions for treatment.
Reference
It will be possible to return part of the expenses in cases where a Russian citizen received paid health-related services or purchased medications. It does not matter in which hospital the person was treated - public or private. The deduction can be issued not only to one’s own person. The state allows you to receive benefits for paid treatment of your spouse, parents or minor children. Social benefits are extended to inpatient treatment, outpatient visits, diagnostic and therapeutic visits, disease prevention, rehabilitation, as well as cash contributions for voluntary health insurance policies.
Important point! If we are talking about expensive vital medical care, the expenses are accepted by the tax authorities without restrictions. In normal situations, the return limit is one hundred twenty thousand rubles.
What is this List?
When they say “according to the list” or “included in the list,” they mean government-approved lists of medical services for which tax deductions are due. There are two such lists:
- List of medical services for which a limited deduction is provided (no more than 120 thousand rubles per year). For these services, the certificate contains the service code 1 ().
- A list of expensive treatments for which the deduction is not limited. In the certificate it can be identified by service code 2 ().
Until June 17, 2019, another list was mandatory for use - a list of medicines for which it was possible to obtain a tax deduction. Law of June 17, 2019 No. 147-FZ in sub. 3 p. 1 art. 219 of the Tax Code of the Russian Federation, amendments have been made to abolish the condition according to which a drug subject to deduction must be on the list approved by the Government.
New rules for deducting drug expenses apply to income received after 01/01/2019. Thus, if you submit a deduction for 2021 and earlier, only those medications that are on the list will still be deducted. The latest edition of the list of medicines (approved by Decree of the Government of the Russian Federation of March 19, 2001 No. 201) is still valid ().
Calculation of tax refund for dental treatment –
Tax refunds for dental treatment cannot be made in an amount greater than the amount of income tax you transferred to the budget. The second point is that you can return only up to 13% of the cost of treatment, prosthetics or implantation, but no more than 15,600 rubles per calendar year.
This is due to the fact that dental services (according to the decision of our government) are not considered expensive types of treatment, and therefore there is a limit on the maximum amount that can be deducted. This amount is 120,000 rubles for 1 calendar year (120,000 rubles * 13% = 15,600 rubles). But there is one more limitation: the amount of 15,600 rubles applies not only to the deduction for dental treatment, but to all social deductions in general.
Thus, the amount of all social deductions (including training, treatment or pension contributions) cannot be calculated from an amount of more than 120,000 rubles. That is, if you have already taken out any social deductions for training or pension contributions (for example, you paid 40,000 rubles for training), then a tax refund for dental treatment can be issued only from the remaining amount - 80,000 rubles (80,000 rubles * 13% = 10,400 rubles).
Example: in 2021 Sidorov A.A. paid 165,000 rubles for dental prosthetics. At the same time, in 2021 he earned 700,000 rubles and, accordingly, paid income tax to the budget in the amount of 91,000 rubles. Due to the fact that treatment, prosthetics and dental implantation are not included in the list of expensive types of treatment, the tax deduction will be calculated in any case only from the amount of 120,000 rubles. Therefore Sidorov A.A. will only be able to recover the following amount: 120,000 rubles * 13% = 15,600 rubles.
Submit documents for tax deduction Sidorov A.A. will be able only in 2021, and at the moment the time limit for filing an application for deduction has been lifted (previously this could only be done in the period from January 1 to April 30). According to clause 2 of Article 88 of the Tax Code, the application is considered within 3 months, after which, within 10 days, the tax office must send you a notification of the grant or refusal of a tax deduction.
If you have chosen the method of receiving money not through your employer, but through the tax office, then a positive decision on the issue of providing a tax deduction - the money is transferred within 1 month to the account you specified in the 3-NDFL declaration (this may be the account number of Sidorov A.A. card ). But there is a second option for how you can get a tax deduction for dental treatment.
There are 2 ways to get a tax deduction:
- through the tax office (in this case, the tax deduction is returned in one full amount by the tax office - to the account number of A.A. Sidorov indicated in the 3-NDFL declaration).
- through the employer (in this case, the tax deduction is not returned directly), and in that case, for some time, income tax in the amount of 13% (personal income tax) will simply not be withheld from your salary.
