Tax deduction for medicines: how to get a social tax refund

One of the types of social tax deductions is the return of personal income tax for treatment. The procedure is subject to standard requirements regarding the period, conditions and procedure for receipt. There are restrictions on tax deductions for treatment - the maximum amount is 120,000 rubles. during the reporting period. However, there are exceptions to this rule, reflected in Article 219 of the Tax Code of Russia.

Article 219 of the Tax Code of the Russian Federation “Social tax deductions”

Explanation of the term “tax deduction”

A deduction is a type of income that is not subject to mandatory collection. If there is official employment and taxes are paid by the employer, citizens have the right to expect a 13% refund for the treatment received. In addition, a person has similar powers when paying for medical services for a relative.

Article 219 of the Tax Code of Russia indicates that when deducting funds for services or medicines received, citizens of the Russian Federation have the right to receive part of the money spent.

Social tax deductions under Article 219 of the Tax Code of the Russian Federation

Special deduction

When filling out 3-NDFL, which relates to expensive treatment, it is of great importance. The fact is that on the basis of one of the paragraphs sub. 3 p. 1 art. 219 of the Tax Code of the Russian Federation, the amount of deduction for such medical services is not limited by law.

Thus, the patient has the right to declare the amount of expensive treatment in 3-NDFL that he spent on relevant medical procedures.

An important point: you can claim a deduction in 3-NDFL for expensive treatment when undergoing it not only in specialized organizations, but also from entrepreneurs who officially conduct medical practice.

Also see “Social deductions for personal income tax in 2021: what you can count on.”

Grounds for application

An application for a tax refund for treatment (sample) is sent to the Federal Tax Service, provided that the citizen spent money in the current year:

receiving medical services, including to close relatives - wife/husband, parents, minor children;
paid for medications intended for recovery, rehabilitation or maintenance of health for oneself or close relatives;
made insurance contributions for individuals on a voluntary basis, including in relation to members of his family.

The procedure and rules for obtaining a social tax deduction for treatment are reflected in Article 219, paragraph 3 of the Tax Code of the Russian Federation.

Note: the list of medical services and medications to be provided to NVs are defined in PP No. 201 of March 19, 2001.

Decree of the Government of the Russian Federation of March 19, 2001 N 201 “On approval of Lists of medical services and expensive types of treatment in medical institutions of the Russian Federation, medicines, the amounts of payment for which at the expense of the taxpayer’s own funds are taken into account when determining the amount of social tax deduction”

Nuances of social tax deductions

The process of obtaining a deduction for treatment

The process of obtaining a deduction for treatment consists of collecting and submitting documents to the tax office, checking the documents by the tax office and transferring money. You can learn more about the process of obtaining a tax deduction, indicating the deadlines, here: The process of obtaining a tax deduction for treatment.

The process of obtaining a deduction can be simplified by using our service. We will fill out the 3-NDFL declaration for you, tell you what other documents you will need for the deduction, and also give detailed instructions on submitting documents to the tax authorities. Or we will send your documents ourselves, without your participation. If you have any questions while working with the service, tax experts will be happy to advise you.

Categories of persons to receive

All citizens can take advantage of an income tax refund for treatment in 2021, provided they are officially employed and have expenses for the following items:

payment for your own therapy and purchase of medications, as well as an insurance policy (VHI);
provision of expenses for the health of family members, including adopted minor children.

The second point also applies to the rule for receiving medical services and spending on medicines. In addition, it is allowed to receive 13% per year if the applicant has taken out a voluntary insurance policy for relatives.

An exception to the rule is that a wife does not have the right to file 3-NDFL for her husband’s father and mother.

Size

The Tax Code of Russia has established a maximum limit for the amount of tax deduction (NDFL) for treatment - 120,000 rubles. The amount of compensation is summed up with other items of the citizen’s expenses:

to the services of medical institutions;
procurement of medicines;
NV for education;
transfers to the funded part of pension contributions;
VHI, including non-state.

Read also: Abolition of transport tax in 2021

There are no other restrictions or limits regarding the size of the IC, since an amount of 13% of the deductions is transferred to the recipient’s account. The main condition is compliance with the expense item, i.e. medicines or services.

Tax deductions for treatment - the list is presented in the form of codes by which the application is verified by the Federal Tax Service. Thus, the recipient can independently determine whether the expenses relate to ordinary procedures (code 1) or expensive ones (code 2).

What other expenses are deductible?

The purchase of medicines is not the only item of treatment costs for which the personal income tax paid can be reimbursed. At the same time, 13% can also be returned with:

Various medical services related to:

Taking tests;
Conducting an examination;
Visits to doctors;
Medical examinations.

It is worth noting that the previously introduced list for such types of services remains unchanged. The only exception is medicines.

Read: Employer's actions with electronic sick leave.

Receipt procedure

To apply for a tax refund (13 percent) for treatment or purchase of medicines, a citizen needs:

Fill out Form 3-NDFL for treatment at the end of the reporting period. In the declaration, indicate the payment method and/or list of drug groups.
Request from the accounting department at the employment address a certificate of the transferred amounts subject to mandatory withholding (form 2-NDFL).
Make copies of documents indicating family ties with the citizen for whom the applicant made payments.
Prepare documents proving the authority to issue a social NV for expenses (therapy or surgical intervention, health improvement in a sanatorium, receipts for payment for medicines).
Send the prepared declaration to the Federal Tax Service at your residence address, attach copies of payment receipts and other documents indicating expenses incurred.

How to get a deduction

Documents for filing a declaration for NV

To receive a refund of the mandatory contribution, you must submit documents for tax deductions for treatment under the VHI agreement (copies):

contract for concluding health insurance or VHI policy;
sales receipts;
other documents certifying a citizen’s healthcare expenses.

To obtain an IR for expenses for medicines, the applicant submits the following papers:

A prescription (in the original) from the attending doctor, drawn up on a special form. The document must have a stamp “For the Federal Tax Service” indicating the citizen’s TIN.

Sample recipe for tax authorities
Copies of payment statements indicating the amount paid and the medication prescribed.

Note: when paying excess funds for a tax liability, a citizen has the right to apply for a refund within 30 calendar days. The Federal Tax Service Inspectorate considers the application from the moment the application is registered, but not before the completion of the desk audit of the organization - article paragraph 6 of the Tax Code of Russia.

Article 78 of the Tax Code of the Russian Federation “Credit or refund of amounts of overpaid taxes, fees, insurance contributions, penalties, fines”

Copies of payment documents

If you encounter difficulties with preparing documents, filling out a declaration and submitting them to the Federal Tax Service, you can contact the department’s lawyers or consulates. Filing a tax refund for dental treatment, surgery, etc. often requires outside assistance in preparing the application. Specialists from organizations provide support in resolving the issue.

Payment documents, copies of which must be attached to the declaration, include:

prescription form in form No. 107-1/u, issued by a doctor;
if a refund is required for a health insurance policy, then a copy of the document signed by the applicant is attached;
a copy of the insurance company's license to operate;
if the expenses relate to services provided for a relative - birth papers or other documents confirming blood ties;
for NV for parents - their own birth certificate.

Sample certificate of payment for treatment

Please note: payment slips must be issued to the citizen with whom the contract for the provision of medical services was concluded, and not to the person paying for the procedures.

Period for which you can receive a tax deduction

You can only return funds spent on therapy, surgery or the purchase of medications for the time when the actual payment was made. The declaration is submitted in the reporting period following the year of payment. For example, if medicines were purchased in 1919, then the money will be refunded in 2021.

Deadline for filing a declaration

A declaration is submitted for a refund of 13 percent for treatment within 12 months at any time. The last day for sending reporting documents is 30.04. The time is set for those individuals who, in the previous reporting period:

received income from the sale of real estate - sale, rent;
conducted business activities according to the OSNO form.

Instructions for filling out 3-NDFL for therapy, surgery and the purchase of medicines

To return NV for money spent on restoring health, as well as purchasing medications, including for your family members, you must fill out a declaration. When entering information, errors are often made, which leads to refusal to accept documents by the Federal Tax Service employees. In this case you can:

Take advantage of the advice of specialists on filling out reporting papers. As a rule, such organizations are located next to the Federal Tax Service. The cost of services is about 800 rubles, depending on the region of the Russian Federation.
Download (free) instructions for filling out 3-NDFL with a clear example.

Please note: when submitting to the Federal Tax Service copies of papers substantiating a citizen’s right to NV, you must have the original documents with you.

List of medicines to apply for deduction

Anesthetics and muscle relaxants

Anesthesia:

Halothane (solution for inhalation anesthesia in vials)
Hexobarbital (powder for injection)
Dinitrogen oxide (gas in cylinders)
Ketamine (injection solution)
Sodium oxybate (injection solution)
Sodium thiopental (lyophilized powder for injection)
Diethyl ether (liquid in bottles)

Local anesthetics:

Bupivacaine (injection)
Lidocaine (aerosol, solution for injection, gel, solution in capsules, eye drops)

Muscle relaxants:

Atracurium besilate (injection solution)
Botulinum toxin, albumin (lyophilized powder for injection)
Vecuronium bromide (powder for injection)
Pipecuronium bromide (powder for injection)
Suxamethonium bromide (powder)

Analgesics, non-steroidal

Narcotic analgesics:

Morphine (injection solution, tablets)
Morphine + narcotine + papaverine + codeine + thebaine (injection solution)
Pentazocine (injection solution, tablets)
Piritramide (injection solution)
Trimeperidine hydrochloride (injection solution, tablets)
Fentanyl (injection solution)

Non-narcotic analgesics and non-steroidal anti-inflammatory drugs:

Acetylsalicylic acid (tablets)
Diclofenac sodium (tablets, dragees, injection solution, suppositories, gel, eye drops)
Ibuprofen (capsules, tablets, syrup, cream)
Ketoprofen (tablets, capsules, suppositories, gel, powder for solution)
Lornoxicam (tablets, lyophilized powder for injection solution)
Meloxicam (tablets, suppositories)
Nalbuphine (solution for injection)
Tramadol (injection solution, capsules, tablets, oral drops, suppositories)
Allopurinol (tablets) as a treatment for gout.

Other means:

Colchicine (tablets, dragees)
Penicillamine (tablets, capsules, dragees)

Medicines used to treat allergic reactions

Antihistamines:

Quifenadine (tablets)
Ketotifen (tablets, capsules, syrup)
Chloropyramine (tablets, solution for injection)

Drugs affecting the central nervous system

Anticonvulsants:

Valproic acid (tablets, capsules, syrup, dragees, suspension, drops)
Carbamazepine (tablets)
Clonazepam (tablets, drops, injection solution)
Lamotrigine (tablets)
Phenytoin (tablets)
Phenobarbital (tablets, oral solution)
Ethosuximide (capsules)

Drugs for the treatment of parkinsonism:

Amantadine (tablets, solution for injection)
Biperiden (tablets, solution for injection)
Levodopa + benserazide (capsules)
Levodopa + carbidopa (tablets)
Trihexyphenidyl (tablets)

Sedatives and anxiolytics, drugs for the treatment of psychotic disorders:

Haloperidol (tablets, solution for injection)
Diazepam (tablets, injection solution, suppositories)
Zuclopenthixol (tablets, solution for injection)
Clozapine (tablets, injection solution)
Levomepromazine (tablets, solution for injection)
Lorazepam (tablets)
Medazepam (tablets, granules, capsules)
Nitrazepam (tablets)
Periciazine (drops, capsules)
Perphenazine (tablets)
Pipothiazine (solution for injection, drops)
Sulpiride (tablets, injection solution, capsules, oral solution)
Thioproperazine (tablets, solution for injection)
Thioridazine (tablets, dragees)
Trifluoperazine (tablets, solution for injection)
Phenazepam (tablets, solution for injection)
Fluspirilene (solution for injection)
Fluphenazine (solution for injection)
Chlorpromazine (tablets, injection solution, dragees)
Chlorprothixene (tablets)

Interesting information: Tax deduction for dental treatment: who is eligible, how to apply

Antidepressants and mood stabilizers:

Amitriptyline (tablets, injection solution, dragees)
Imipramine (tablets, dragees, solution for injection)
Clomipramine (tablets, dragees, solution for injection)
Lithium carbonate (tablets, capsules)
Maprotiline (tablets, dragees, solution for injection)
Mianserin (tablets)
Moclobemide (tablets)
Sertraline (tablets)
Tianeptine (tablets)
Fluoxetine (tablets, capsules)
Citalopram (tablets)

Medicines for the treatment of sleep disorders: Zolpidem in tablet form.

Medicines for the treatment of multiple sclerosis:

Glatiramer acetate (lyophilized powder for injection)
Interferon beta (lyophilized powder for injection)

Means for the treatment of alcoholism and drug addiction:

Naloxone (injection solution)
Naltrexone (tablets, capsules)

Anticholinesterase drugs:

Distigmine bromide (tablets, solution for injection)
Neostigmine methyl sulfate (tablets, solution for injection)
Pyridostigmine bromide (tablets, dragees, solution for injection)

Other drugs affecting the central nervous system:

Vinpocetine (tablets, solution for injection)
Hexobendine + etamivan + etophylline (tablets, solution for injection)
Nimodipine (tablets, solution for infusion)

Means for the prevention and treatment of infections

Antibacterial:

Azithromycin (tablets, powder, syrup)
Amikacin (powder for injection, solution for injection)
Amoxicillin + clavulanic acid (solution for injection)
Ampicillin (tablets, capsules, powder for injection)
Benzathine benzylpenicillin (powder for injection)
Benzylpenicillin (powder for injection)
Vancomycin (powder for injection)
Gentamicin (ointment, cream, injection solution, eye drops)
Josamycin (tablets, suspension)
Doxycycline (tablets, capsules, powder for injection)
Imipenem (powder for injection)
Carbenicillin (powder for injection)
Clarithromycin (tablets)
Co-trimoxazole (tablets, suspension, solution for injection)
Lincomycin (capsules, ointment, solution for injection)
Meropenem (powder for injection)
Mesalazine (suspension)
Mupirocide (ointment)
Norfloxacin (tablets, eye drops)
Pefloxacin (tablets, solution for injection)
Spiramycin (tablets, granules for suspension)
Sulfacetamide (eye drops)
Chloramphenicol (tablets, capsules, powder for injection, eye drops)
Cefaclor (capsules, granules, syrup, suspension)
Cefaperazone (powder for injection)
Cefipime (powder for injection)
Cefotaxime (powder for injection)
Ceftazidime (powder for injection)
Ceftriaxone (powder for injection)
Cefuroxime (powder for injection)
Ciprofloxacin (tablets, injection solution, eye drops)
Erythromycin (tablets, ointment, syrup, ampoules)

Anti-tuberculosis drugs:

Isoniazid (tablets, solution for injection)
Lomefloxacin (tablets)
Pyrazinamide (tablets)
Prothionamide (tablets)
Rifabutin (capsules)
Rifampin (capsules, powder for injection)
Streptomycin (powder for injection)
Ethambutol (tablets, dragees)
Ethionamide (dragée)

Antiviral agents:

Acyclovir (tablets, ointment, cream, powder for injection)
Ganciclovir (capsules, powder for injection)
Didanosine (tablets, powder for oral solution)
Zidovudine (capsules, syrup, solution for injection)
Indinavir (capsules)
Ifavirenz (capsules)
Lamivudine (tablets, solution for internal use)
Nevirapine (tablets, suspension)
Stavudine (capsules, powder for oral solution)

Antifungal agents:

Amphotericin B (ointment, powder for injection)
Amphotericin B + methylglucamine (tablets)
Griseofulvin (tablets, liniment, suspension)
Itraconazole (capsules)
Clotrimazole (vaginal tablets, cream, aerosol, solution)
Terbinafine (tablets, cream)
Fluconazole (capsules, solution for injection)

Antiprotozoal and antimalarial drugs:

Hydroxychloroquine (tablets)
Metronidazole (tablets, injection solution, suppositories)
Chloroquine (tablets, injection solution)
Bifidumbacterin in the form of tablets and powders for the preparation of suspension.

Vaccines and serums:

Immunobiological preparations (for the diagnosis and prevention of infectious diseases in accordance with the epidemiological situation in the constituent entities of the Russian Federation)
AIDS diagnostic system test

Antineoplastic, immunosuppressive and related drugs

Cytostatic agents:

Azathioprine (tablets)
Aranose (powder for injection)
Asparaginase (powder for injection)
Bleomycin (powder for injection)
Busulfan (tablets)
Vinblastine (lyophilized powder for injection)
Vincristine (lyophilized powder for injection, solution for injection)
Vinorelbine (solution for injection)
Gemcitabine (lyophilized powder for injection)
Hydroxyurea (capsules)
Dacarbazine (powder for injection)
Dactinomycin (powder for injection, solution for injection)
Daunorubicin (powder for injection)
Doxorubicin (powder for injection)
Docetaxel (concentrate for injection solution)
Idarubicin (capsules, lyophilized powder for injection)
Irinotecan (solution for infusion)
Ifosfamide (powder for injection)
Calcium folinate (solution for injection)
Carboplatin (powder for injection, solution for injection)
Carmustine (lyophilized powder)
Clodronic acid (capsules, concentrate for the preparation of infusion solution)
Melphalan (tablets, powder for injection)
Mercaptopurine (tablets)
Methotrexate (tablets, powder for injection, solution for injection)
Mitoxantrone (solution for injection, concentrate for infusion)
Mitomycin (powder for injection)
Oxaliplatin (powder for the preparation of infusion solution)
Paclitaxel (solution for injection, concentrate for infusion)
Procarbazine (capsules)
Prospidia chloride (lyophilized powder, ointment)
Thioguanine (tablets)
Thiotepa (lyophilized powder for injection)
Tretinoin (capsules)
Fludarabine (powder for injection)
Fluorouracil (solution for injection, concentrate for infusion)
Chlorambucil (tablets)
Cyclophosphamide (tablets, dragees, solution for injection)
Cisplatin (lyophilized powder for injection, solution for injection)
Cytarabine (powder for injection, solution for injection)
Epirubicin (lyophilized powder for injection)
Etoposide (solution for injection)

Hormones and antihormones:

Aminoglutethimide (tablets)
Anastrozole (tablets)
Ganirelix (solution for injection)
Goserelin (depot capsules)
Medroxyprogesterone (tablets, granules, injection suspensions)
Tamoxifen (tablets)
Triptorelin (injection solution, lyophilized powder for injection solution)
Flutamide (tablets)
Cetrorelix (lyophilized powder for injection solution)

Drugs for the treatment of osteoporosis

Stimulators of osteoformation:

Alendronic acid (tablets)
Alfacalcidol (capsules)
Calcitonin (powder for injection)
Calcium carbonate + ergocalciferol (tablets)

Drugs affecting blood

Antianemic drugs:

Iron hydroxide sucrose complex (solution for injection)
Ferrous sulfate (tablets, dragees)
Iron sulfate + ascorbic acid (tablets)
Folic acid (tablets)
Cyanocobalamin (injection solution)
Epoetin beta (solution for injection)

Drugs affecting the blood coagulation system:

Alpostadil (powder for solution for injection)
Alteplase (lyophilized powder for injection)
Heparin sodium (solution for injection)
Nadroparin calcium (syringes with solution for injection)
Pentoxifylline (tablets, solution for injection)
Protamine sulfate (solution for injection)
Streptokinase (powder for injection)
Ticlopidine (tablets)
Phenindione (tablets)
Enoxaparin sodium (syringes with solution for injection)

Solutions and plasma substitutes:

Amino acids for parenteral nutrition (parenteral nutrition solution)
Hemin (concentrate for the preparation of infusion solution)
Dextrose (solution for injection, solution for infusion)
Pentastarch (solution for infusion)

Plasma preparations:

Albumin (solution for infusion)
Coagulation Factor VIII (powder for injection)
Clotting factor IX (powder for injection)

Lipid-lowering drugs:

Simvastatin (tablets)
Phospholipids + pyridoxine + nicotinic acid + adenosine monophosphate (solution for injection)

Drugs affecting the cardiovascular system

Antianginal agents:

Isosorbide dinitrate (tablets, capsules, injection solution, aerosol)
Isosorbide mononitrate (tablets, capsules)
Nitroglycerin (tablets, capsules, patch, solution for injection)

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Antiarrhythmic drugs:

Allapinin (tablets, solution for injection)
Amiodarone (tablets, solution for injection)
Atenolol (tablets)
Metoprolol (tablets)
Procainamide (tablets, solution for injection)
Propafenone (tablets)
Quinidine (tablets)
Ethacizin (tablets)

Antihypertensive drugs:

Azamethonium bromide (injection solution)
Amlodipine (tablets)
Betaxolol (tablets, eye drops)
Verapamil (tablets, capsules, dragees, solution for injection)
Doxazosin (tablets)
Methyldopa (tablets)
Nifedipine (tablets, capsules)
Propranolol (tablets, solution for injection)
Fosinopril (tablets)

Medicines for the treatment of heart failure:

Valsartan (tablets)
Digoxin (tablets, drops, solution for injection)
Irbesartan (tablets)
Captopril (tablets)
Quinapril (tablets)
Perindopril (tablets)
Enalapril (tablets, solution for injection)

Vasopressors:

Dobutamine (lyophilized powder for injection, concentrate for infusion)
Dopamine (solution for injection, concentrate for infusion)
Phenylephrine (injection solution, eye drops)
Ephedrine (injection solution)

Diagnostic tools

X-ray contrast agents:

Sodium amidotrizoate (solution for injection)
Barium sulfate + sodium citrate + sorbitol + antifomsilan + nipagin (powder)
Gadodiamide (injection solution)
Gadopentetic acid (injection solution)
Galactose (granules for injection solution)
Iohexol (solution for injection)
Iopromide (injection solution)

Fluorescent agents: Sodium fluorescein in the form of a solution for injection.

Radioisotope agents:

Albumin microspheres, 99mTs (reagent for preparation, lyophilized powder for solution preparation)
Bromezide, 99Tc (reagent for preparation, lyophilized powder for solution preparation)
Pentatekh, 99mTs (reagent for preparation, lyophilized powder for solution preparation)
Pirfotech, 99mTs (reagent for preparation, lyophilized powder for preparing solution)
Strontium 89 chloride isotonic solution (solution for injection)
Technefit, 99Ts (reagent for preparation, lyophilized powder for preparing solution)
Technefor, 99mTs (reagent for preparation, lyophilized powder for solution preparation)

Antiseptics and disinfectants

Antiseptics: Iodine (alcohol solution)

Disinfectants:

Hydrogen peroxide (solution)
Chlorhexidine (solution)
Ethanol (solution)

Drugs for the treatment of diseases of the gastrointestinal tract

Antacids and other antiulcer drugs:

Omeprazole (capsules)
Pirenzepine (tablets, solution for injection)
Famotidine (tablets, solution for injection)

Antispasmodics:

Atropine (eye drops, solution for injection)
Drotaverine (tablets, solution for injection)
Platyfillin (solution for injection)

Pancreatic enzymes: Pancreatin in the form of tablets, capsules or dragees.

Medicines for the treatment of liver failure:

Artichoke leaf extract (tablets, syrup, injection solution)
Lactulose (syrup)

Antienzymes: Aprotinin in the form of lyophilized powder and solution for injection.

Hormones and agents affecting the endocrine system

Non-sex hormones, synthetic substances and antihormones:

Betamethasone (tablets, ointment, cream, drops, solution for injection)
Bromocriptine (tablets, capsules)
Hydrocortisone (lyophilized powder for injection, solution for intravenous injection, ointment, lotion)
Chorionic gonadotropin (powder for injection)
Desoxycortone (tablets)
Dexamethasone (tablets, eye drops, injection solution)
Desmopressin (solution for injection, drops)
Dihydrotachysterol (capsules, powder for injection solution, drops)
Clomiphene (tablets)
Levothyroxine sodium (tablets)
Levothyroxine + potassium iodide (tablets)
Liothyronine + levothyroxine + potassium iodide + sodium propyloxybenzoate (tablets)
Lutropin alfa (lyophilized powder for injection solution)
Menotropins (powder for solution)
Methylprednisolone (tablets, powder, ointment, suspension for injection, solution for injection)
Nandrolone (oil solution for injection)
Octreotide (injection solution)
Prednisolone (tablets, powder for injection, ointment, eye drops, solution for injection)
Somatropin (powder for injection)
Tetracosactide (injection suspension)
Thiamazole (tablets)
Triamcinolone (ointment, tablets, injection suspension)
Fludrocortisone (tablets, eye ointment)
Follitropin alfa (lyophilized powder for injection solution)
Follitropin beta (solution for injection, lyophilized powder for the preparation of injection solution)
Choriogonadotropin alfa (lyophilized powder for injection solution)
Cyproterone (tablets, oil solution for injection)

Androgens: Methyltestosterone in tablet form.

Estrogens:

Hydroxyprogesterone (injection solution, solution in oil)
Dydrogesterone (tablets)
Norethisterone (dragés)
Progesterone (oil solution for injection)
Ethinyl estradiol (tablets)

Insulin and drugs used for diabetes:

Acarbose (tablets)
Glibenclamide (tablets)
Gliquidone (tablets)
Gliclazide (tablets)
Glimepiride (tablets)
Glipizide (tablets)
Glucagon (powder for injection)
Insulin DLD (injection solution)
Insulin KD (solution for injection, suspension for injection)
Insulin – Comb (suspension for injection)
Insulin SRD (suspension for injection)
Metformin (tablets)
Pioglitazone hydrochloride (tablets)
Repaglinide (tablets)

Drugs for the treatment of kidney and urinary tract diseases

Medicines for the treatment of prostate adenoma:

Alfuzosin (tablets)
Creeping palm extract (capsules)
Tamsulosin (capsules)
Finasteride (tablets)
Treatments for kidney failure and organ transplantation
Antithymocyte immunoglobulin (solution for infusion)
Keto analogues of amino acids (tablets)
Peritoneal dialysis solution (solution)
Cyclosporine (capsules, solution, concentrate for infusion)

Diuretics:

Hydrochlorothiazide (tablets)
Indapamide (dragées, tablets)
Mannitol (solution for injection)
Spironolactone (tablets)
Furosemide (tablets, solution for injection)

Medicines used for ophthalmological diseases, not listed in other sections

Anti-inflammatory drugs:

Azapentacene (solution)
Lodoxamide (eye drops)
Pyrenoxine (tablets)
Cytochrome + sodium succinate + adenosine + nicotinamide + benzalkonium chloride (eye drops)

Miotics and glaucoma treatments:

Dorzolamide (eye drops)
Pilocarpine (eye drops)
Timolol (eye drops)

Regeneration stimulants and retinoprotectors: Emoxipine in the form of an injection solution.

Drugs affecting the uterus

Hormonal agents that affect the muscles of the uterus:

Methylergometrine (tablets, solution for injection, drops)
Oxytocin (injection solution)
Pituitrin (solution for injection)
Ergometrine (tablets)

Other drugs that affect the muscles of the uterus:

Hexoprenaline (tablets, solution for injection, concentrate for infusion)
Dinoprost (solution for injection)
Dinoprostone (injection solution, gel)

Drugs affecting the respiratory system

Antiasthmatic drugs:

Ambroxol (solution for inhalation and oral administration)
Aminophylline (tablets, solution for injection)
Beclomethasone (capsules, aerosol, spray)
Budesonide (powder for inhalation)
Ipratropium bromide (inhalation solution)
Ipratropium bromide + fenoterol hydrobromide (inhalation solution, aerosol)
Disodium cromoglicate (capsules for inhalation, powder, eye drops)
Nedocromil (aerosol, eye drops, spray)
Salbutamol (aerosol, tablets, solution for injection)
Theophylline (tablets, capsules)
Terbutaline (aerosol, tablets, powder for inhalation, solution for injection)
Fenoterol (aerosol, solution for inhalation)
Epinephrine (injection solution)

Other drugs for the treatment of respiratory diseases not listed in other sections: Acetylcysteine in the form of tablets, granulates, injection solution or aerosol.

Solutions, electrolytes, acid balance correction agents, nutritional products

Nutrient mixtures:

Lofenalac (nutrition powder)
Phenyl-free (powder for preparing nutritional mixture)

Electrolytes, acid balance correction agents:

Potassium aspartate (tablets, solution for injection)
Potassium iodide (tablets, mixture, solution)
Potassium chloride (solution for injection)
Calcium chloride (tablets, solution for injection)
Magnesium aspartate (tablets, solution for injection)
Sodium bicarbonate (solution for injection)
Sodium citrate (powder, solution)
Electrolyte solutions (solutions for infusion)

Interesting information: Filling out the correct application for a tax deduction for children (Sample)

Vitamins and minerals

Vitamins:

Menadione (solution for injection)
Thiamine (tablets, solution for injection)

List of medical services for NV

Refund of personal income tax for money spent on treatment or surgical intervention of the applicant or close relatives is carried out depending on the Register.

The list of medical services includes:

diagnostic measures and therapy during emergency medical care;
stay in a hospital setting, including day care, including examination;
outpatient services for the population;
sanatorium-resort rehabilitation;
health education.

Note: in the case of therapeutic treatment in a sanatorium, the NV is charged with expenses for the medical services received.

List of expensive types of medical services for obtaining NV

PP No. 201 dated March 19, 2001 specifies expensive types of medical care that can be compensated in full, despite the limit of 120,000 rubles.

Surgical intervention (congenital pathologies, hematopoietic system, including operations using artificial lymph circulation, laser and coronary technologies, respiratory tract, eye diseases, central nervous system, diseases of the digestive tract.
Prosthetics and restoration of the joint apparatus.
Transplantation of internal organs, including tissue and bone marrow.
Implantology, prosthetics, etc.
Plastic and reconstructive surgical interventions.
Therapeutic effects for disorders in the field of DNA and hereditary diseases, tumors of the thyroid gland and endocrine glands, polyneuropathy, myasthenia gravis in a difficult period, systemic damage to connective tissues, complex forms of diseases of the lymph, respiratory tract and gastrointestinal tract in minors, pancreatic diseases, leukemia, hereditary coagulation pathologies blood, anemia.
Complex therapy of osteomyelitis, for complications in women with pregnancy, delivery and the period after the birth of a child, complex forms of diabetes mellitus, hereditary pathologies, acute diseases of the ocular and adnexal apparatus, burns, body damage of 30% or more.
Therapeutic measures associated with the use of hemo- and peritoneal dialysis.
Nursing newborns weighing up to 1.5 kg.
Treatment of infertility using IVF, embryo cultivation and implantation.