Tax deduction for patients of the Hemotest laboratory

What documents are needed to receive an income tax refund for treatment?

Declaration 3-NDFL, application for deduction, certificate of income 2-NDFL, passport - with this set of documents any person who decides to exercise his right to receive a refund of personal income tax from the amounts spent on treatment will need to start processing the deduction.
IMPORTANT! The possibility of a tax deduction for treatment expenses is provided for in subparagraph. 3 p. 1 art. 219 of the Tax Code of the Russian Federation.

To ensure that collecting documents for a tax deduction for treatment does not turn into a waste of time, you first need to check whether all legally established conditions and restrictions associated with the use of a social deduction are met, clarifying the following points:

• The person who paid the medical expenses and received the medical service is the same person or the indicated persons are close relatives.

IMPORTANT! Close relatives are considered to be parents, spouses and children under the age of 18 (including adopted children and wards). See also “You can receive social benefits if the person ordering the treatment is your spouse.”

• The person who paid the medical expenses and the deductible claimant are the same person.

IMPORTANT! If the treatment was paid for by the company, the tax authorities will refuse the deduction.

• The taxpayer claiming the deduction has income taxed at a rate of 13% and paid personal income tax to the budget.

IMPORTANT! Pensioners or individual entrepreneurs using the simplified tax system and UTII will be able to claim a deduction only if they have income taxed at a rate of 13%.

If the above conditions are met, you can safely begin collecting the following documents to deduct personal income tax for treatment (this will be discussed below).

You can familiarize yourself with the procedure for filling out the 3-NDFL declaration in the article “Sample of filling out the 3-NDFL tax return” .

Help for the Federal Tax Service

Information on the procedure for providing certificates of payment for medical services for submission to the tax authorities of the Russian Federation

In accordance with subparagraph 3 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation, a taxpayer has the right to receive a social tax deduction in the amount paid by him in the tax period for medical services provided by medical organizations to him, his spouse, parents, children (including including adopted children) under the age of 18, wards under the age of 18 (in accordance with the list of medical services approved by the Government of the Russian Federation), taking into account the limit on the amount established by paragraph 2 of Article 219 of the Tax Code of the Russian Federation.

All personal income tax payers who receive income taxed at a rate of 13% have the right to apply the social tax deduction provided for in subparagraph 3 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation.

A certificate of payment for medical services for submission to the tax authorities of the Russian Federation is issued at the request of the taxpayer who paid for medical services and is issued free of charge. The certificate is issued in accordance with Order of the Ministry of Health of the Russian Federation N 289, Ministry of Taxes of the Russian Federation N BG-3-04/256 dated July 25, 2001.

To obtain a certificate, you must provide documents confirming the expenses incurred (cash receipts, bank statements, receipts, strict reporting forms), and provide the taxpayer’s full name and taxpayer’s tax identification number (if available). The period for preparing the certificate is up to 25 working days.

If medical services were paid for by the taxpayer for a spouse, parents or children, it is necessary to additionally provide information about the full name of the person to whom the medical services were provided and the degree of relationship with the taxpayer. The information in the certificate is indicated according to the taxpayer. A copy of a document confirming the degree of relationship (for example, a birth certificate, marriage certificate) is submitted to the tax authority; the tax authority has the right to request the original document.

For the procedure for obtaining a certificate, please check with the administrators of the Medical Offices and by calling the reference and information service 8 (495) 363-0-363 (for calls from Moscow), 8 (800) 200-363-0 (for calls from the regions, calls within Russia are free ).

Attention!

Dear patients! A certificate of the established form is issued only if there are documents confirming the expenses incurred. Please note that lost or faded cash receipts cannot be restored.

Expensive treatment: when is a personal income tax return declaration issued?

In some cases, there is a need for expensive treatment, and here you need to have a good idea of ​​what documents are needed for 3-NDFL. The fact is that a tax deduction is allowed in such circumstances, and in an almost unlimited amount, but subject to certain conditions:

• firstly, the type of treatment must be included in the list approved by Decree of the Government of the Russian Federation dated March 19, 2001 No. 201 ();

• secondly, you should start filling out a return of income tax for treatment only after receiving a specific certificate issued by a medical institution (approved by order of the Ministry of Health of the Russian Federation No. 289).

When receiving a certificate, you should pay attention to the service code. For expensive treatment, the corresponding field should contain the number 2. When one appears there, the deduction will be limited to the usual limits of 120,000 rubles.

Certificate from a medical institution

When submitting documents to the tax office for a personal income tax refund for treatment, special attention should be paid to the certificate issued by the medical institution.

This paper will be needed if medical expenses have been paid.

IMPORTANT! The form of the certificate of payment for medical services was approved by order of the Ministry of Health and the Ministry of Taxes of Russia dated July 25, 2001 No. 289/BG-3-04/256.

At the same time, other documents confirming the fact of payment (receipts, checks, bills, etc.) are not needed, since this certificate is issued only if the services have already been paid for. This position is shared by both officials of the Ministry of Finance and tax authorities (letters of the Ministry of Finance of Russia dated March 29, 2018 No. 03-04-05/20083, dated April 17, 2012 No. 03-04-08/7-76, Federal Tax Service of Russia dated March 7, 2013 No. ED- 3-3/ [email protected] ).

See the material “Certificate or checks for treatment? The Ministry of Finance says - a certificate.”

Such a certificate can also be obtained after undergoing sanatorium-resort treatment. At the same time, it will not indicate the cost of the voucher, but only the price of treatment (less expenses for food, accommodation, etc.) and the amount of additionally paid medical services.

If you have the above certificate and the type of service provided is included in the list, to receive a deduction you will need 2 more documents from the medical institution that provided the service: a contract and a license. If the medical institution does not have a license to carry out medical activities or the treatment was carried out not by a Russian, but by a foreign clinic, the deduction will be denied.

Tax officials must provide a certified copy of the agreement with the medical institution. Particular attention should be paid to the terms of this document if expensive treatment was carried out, and you purchased materials or medical equipment at your own expense that were not available in this clinic. This will allow you to receive a full deduction.

The license is presented in the form of a certified copy. It is not necessary to attach a license separately if its details are specified in the contract.

Help for tax deduction

CERTIFICATES FOR THE TAX OFFICE Due to the unfavorable epidemiological situation, personal reception regarding the issuance of certificates for the tax office has been suspended. Call +78314218234 to clarify the necessary information. Work schedule of the profile specialist: Monday-Thursday: 08.00-16.00, Friday: 08.00-15.00. Lunch break: 12.00-12.30. Patients from the region and other regions Residents of the Nizhny Novgorod region and other regions can issue a certificate remotely; to do this, you need to send a scan of payment documents to the following email addresses. In the body of the letter, indicate: - order form number - contract number - Taxpayer Identification Number - telephone number — postal address (with zip code)

The patient will receive the certificate and license by mail to the specified address.

The procedure for obtaining a tax deduction: Step 1: obtain a certificate from the accounting department (form 2-NDFL) at your place of work about the amount of accrued and withheld taxes for the corresponding year.

Step 2: fill out a tax return (form 3-NDFL) at the end of the year in which payment for treatment was made and (or) medicines were purchased. Hint: you can fill out the 3-NDFL declaration using a program that can be downloaded at: www.nalog.ru, section “Electronic services”: software for individuals.

Step 3 (when applying for a deduction for the treatment of family members): prepare copies of the following documents confirming your relationship with the person for whom the treatment was paid for or medications were purchased: - birth certificate of the child (children) (when paying for treatment or purchasing medications for aged children up to 18 years old); — marriage certificate (when paying for treatment or purchasing medicines for a spouse); — taxpayer’s birth certificate (when paying for treatment or purchasing medications for a parent/parents). Hint: when submitting copies of documents confirming the right to deduction to the tax authority, it is recommended to have the originals with you for verification by the tax inspector. Step 4: prepare a set of documents To receive a tax deduction for treatment: - an agreement with a medical institution for the provision of medical services; — certificate of payment for medical services issued by the medical institution that provided the service; - a certificate from a medical institution, which states that in order to carry out treatment, the patient (the person paying for the treatment) must purchase at his own expense expensive medications provided for in the contract for the provision of medical services (if the deduction is made for the costs of treatment using expensive consumables ); — the stub of a sanatorium-resort voucher, if the taxpayer underwent rehabilitation in a sanatorium-resort institution; — payment documents confirming expenses for treatment and/or purchase of medicines (cash register receipts, cash receipt orders, payment orders, etc.).

To receive a tax deduction for the purchase of medicines, you need: - the original prescription form with the prescription of medicines in the prescribed form with an o; — copies of payment documents confirming the fact of payment for prescribed medicines.

Step 5: submit a completed tax return to the tax authority at your place of residence (at any time during the year), attach copies of documents confirming actual expenses and the right to receive a social tax deduction for expenses on treatment and the purchase of medicines.

Helpful information:

1. A tax deduction for expenses for treatment and/or purchase of medicines is provided when paying at your own expense for: - your treatment; — treatment of spouse, parents, children (under 18 years of age); - medicines prescribed by the attending physician: for yourself, your spouse, parents, children (under the age of 18); — insurance premiums to insurance organizations under voluntary personal insurance contracts for yourself, your spouse, parents, children (under the age of 18).

2. Maximum tax deduction: 120,000 rubles per year, exception: payment for expensive medical services. Hint: to determine whether medical services are expensive, you need to carefully read the “code” line in the document “Certificate of payment for medical services for submission to the tax authorities.” Code "2" indicates that the treatment is expensive.

3. Payment documents must be issued to the person with whom the treatment agreement was concluded, and not to the person for whom the treatment was paid.

4. A deduction for the payment of expensive medical consumables can be obtained if the following conditions are simultaneously met: - Medical materials were purchased during expensive treatment from the list of medical services for which a deduction is provided. — The medical institution does not have the specified medications (consumables) and their purchase is provided for in the treatment agreement at the expense of the patient (or the person paying for the treatment). — The taxpayer received a certificate from a medical institution indicating that expensive consumables were necessary for expensive treatment. — The taxpayer received from a medical institution a “Certificate of payment for medical services for submission to the tax authorities” with code “2”.

5. When receiving a deduction for treatment under a voluntary medical insurance agreement, copies of: - A voluntary medical insurance agreement or a voluntary medical insurance policy are required. — Cash receipts or receipts for insurance premiums (contributions).

6. Time limit for checking a tax return: three months from the date of submission to the tax authority.

7. Deadline for refunding overpaid tax: one month from the date the tax authority receives the application for refund, but not earlier than the end of the desk tax audit.

8. You can submit a declaration within three years from the date of payment for medical services or purchase of medicines.

Important: 1. A tax deduction can only be obtained when paying for the services of medical institutions and/or individual entrepreneurs licensed to carry out medical activities.

Regulatory framework: Tax Code of the Russian Federation: pp. 3 p. 1 art. 219. Decree of the Government of the Russian Federation No. 201 of March 19, 2001 Order of the Ministry of Health of Russia of December 20, 2012 No. 1175n: form No. 107-1/u “Prescription form”, rules for filling out. Order of the Federal Tax Service of Russia and the Ministry of Health of Russia dated July 25, 2001 No. 289/BG-3-04/256: form “Certificate of payment for medical services for submission to the tax authorities”, procedure for its issuance.

Hint: more information about tax deductions can be found on the website of the Federal Tax Service: www.nalog.ru in the “Individuals” section.

Recipe (form 107/1-у)

This small piece of paper will be required by the deductible applicant if the money was spent on medications that were prescribed by a doctor. The prescription is issued by the attending physician simultaneously with a similar form for the pharmacy. If form 107/1-у is missing, it can be obtained later from a medical institution based on the entries in the medical record.

The prescription must be stamped: “For the tax authorities of the Russian Federation, Taxpayer INN.” The stamp is also required after the cancellation of the medicinal list (see letter of the Ministry of Health dated December 30, 2019 No. 25-1/3144694-13771).

You can claim a deduction for the amount of paid medications for periods starting from 2019 for any medications prescribed by a doctor. But deductions for past periods can only be obtained if the purchased medications are included in the list approved by Resolution No. 201.

Tax officials must provide the original prescription and certified copies of payment documents. In this case, their presence is mandatory.

Documents required when applying for a deduction for the purchase of medicines

To receive a personal income tax refund for medications purchased with personal funds, the following documents are required, in addition to the basic ones:

1. Prescription for medicines . It must comply with form N 107-1/u and have the stamp “For the tax authorities of the Russian Federation, taxpayer’s INN.” A prescription is issued by the attending physician, as well as a form for purchasing the drug at a pharmacy, while the latter is not suitable for receiving a deduction. Note: You can receive a prescription of form N 107-1/u later based on the entry on the prescription of the drug in the patient’s medical record.
2. Payment documents . The Federal Tax Service submits copies of cash receipts and payment receipts, which must be certified.

Attention! A tax deduction is provided only for the purchase of medicines included in the list by Decree No. 201 of March 19, 2001.

Insurance policy

A deduction can also be obtained in cases where no medical procedures were performed, no medications were purchased, and the money was spent on paying for a voluntary health insurance policy. In this case, the deductible applicant will need a certified copy of the insurance policy or agreement with the insurance company.

A deduction will be possible only if the insurance contract provides for payment for treatment services, and the insurance organization has a license to carry out this type of activity.

A certified copy of the license is submitted to the inspection. Or a link to its details should be given in the contract.

The above documents must be accompanied by certified copies of payment documents indicating that the funds were spent on paying insurance premiums.

Birth certificate and other documents

A birth certificate will need to be submitted in the package of documents for deduction in 2 cases:

• if the deduction applicant wants to return the money spent on the treatment of children, the child’s birth certificate will be required;
• if the applicant’s parents were treated and the applicant paid for their treatment, the applicant’s birth certificate must be attached.

If the deduction is issued for the treatment expenses of the applicant's spouse, you will have to provide a marriage certificate.

All of the above evidence is needed to confirm the degree of relationship between the person who spent the money and the recipient of the medical service. They are transferred to the tax authorities in the form of certified copies.

IMPORTANT! Copies of documents for filing a tax deduction can be certified in 2 ways: notarized or independently by the deduction applicant (on each page of all documents you must write: “Copy is correct,” sign, decipher the signature and date it).

For information on income not taken into account when calculating personal income tax, read the article “Income not subject to personal income tax taxation (2019 - 2020).”

Having collected all the necessary documents, you can begin to prepare the 3-NDFL declaration. Our article will help you with this.

Results

It is not difficult to collect documents for income tax refund for treatment. You need to write an application, obtain 2-NDFL certificates, make a copy of your passport, take a certificate of payment for medical services or a prescription form (in case of purchasing medicines), attach copies of the contract, license for medical activities and payment documents, and also fill out a 3-NDFL declaration .

The specified list will have to be supplemented with documents confirming the degree of relationship (birth or marriage certificates) if the applicant of the deduction paid for the treatment of his close relatives.

A deduction can also be claimed for the costs of paying voluntary insurance premiums. In this case, you will additionally need a certified copy of the agreement with the insurance company or an insurance policy, as well as a copy of the license to carry out insurance activities and payment documents.

Sources:

• Tax Code of the Russian Federation
• Decree of the Government of the Russian Federation of March 19, 2001 No. 201
• Order of the Ministry of Health and the Ministry of Taxes of Russia dated July 25, 2001 No. 289/BG-3-04/256

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Basic information

Before we begin discussing the process of drawing up a document of this kind, we suggest you understand what legal force it is endowed with and what it is intended for. A certificate of payment for medical services is a certain type of document indicating the expenses of an individual that are associated with medical purposes.

Why do you need a certificate?

This business paper, which is documentary evidence of the costs that went towards paying for medical services, is necessary to apply for a tax discount that falls under the category of social deductions. That is, any taxpayer applying for an income tax refund, which is provided in connection with spending money on treatment, is required to provide written evidence to the tax office that the payment was actually made. It is for these purposes that there is such a type of document as a certificate.

It should be noted that the certificate required for the return of personal income tax is issued not only in case of payment for medical procedures, but also when purchasing expensive medicines.

To whom can it be issued?

In accordance with tax legislation, social deductions are provided not only to persons who spent money on their own treatment, but also to taxpayers who paid money for the medical services of their loved ones. In this regard, by law, a certificate may be required by the following circle of persons who have officially paid the appropriate payment for medical care:

1. Father or mother of the patient. The certificate, which is included in the documentation package required for the deduction, is issued to the parents of children whose health requires improvement.
2. The patient's wife or husband. Since the husband and wife are related by a certain form of kinship and are officially considered close relatives, they can receive monetary compensation for expenses for each other’s treatment and require a certificate indicating that they were incurred.
3. Minors who paid for the treatment of the patient. Both relatives and children who were adopted, as well as minor children who are in the care of the patient, have the right to receive a certificate of payment for medical services.

IMPORTANT! A complete list of situations in which a request for a certificate would be appropriate can be read in article number 219 of the Tax Code.

Who has the right to issue a document

The current legislation states that certificates confirming the fact of payment for treatment are recognized as legitimate and have legal force only if issued by the following institutions:

• State hospitals. All medical organizations that belong to the state can issue documents indicating the purchase of medicines or the implementation of payments aimed at improving health.
• Private clinics. All private entrepreneurs who have opened medical clinics and received a license to work in this field of activity also have the right to issue payment certificates intended for consideration by tax inspectors.