Any citizen of the Russian Federation, regularly bringing in the state budget income tax are entitled to expect that the state will take care of him in a difficult situation.One manifestation of this concern is to obtain partial reimbursement of funds spent on treatment, or their family members, as well as for the purchase of medicines.The amount of such compensation depends on the amount of personal income tax paid by the state.So what is a tax deduction, and which documents the social deduction will have to prepare for treatment?
Terminology
Under the tax deduction refers to a certain part of the income of every citizen, not taxable.The right to obtain such a "discount" is regulated by the Tax Code, article number 219, which states: regain some amount spent on treatment, can any citizen of formal employment, provided that he shall pay personal income tax on a regular basis.It is worth noting that you can get such a privilege any number of times, most importantly, that its total amount does not exceed 13% of the total contributions made during the year.
To put a tax refund for treatment
Before we talk about what documents to the social deduction of treatment will need to cook, let's see who it can receive the benefit, and to whom she was not entitled.Deductions can not be made available to those who do not pay personal income tax, these include:
- unemployed citizens, even if they receive social security benefits;
- individual entrepreneurs conducting their activities under special tax regime and not receiving income that is subject to taxation at the rate of 13%.
To receive a deduction for personal income tax can count citizens, employed officially and paid independently (not through an employer) medicines, services or premium on the contract of voluntary medical insurance.Take advantage of this right can not only for themselves, but also to get a deduction for the treatment of social spouse, minor child, or elderly parents.You can also compensate for the clearance of voluntary health insurance for the family members or the purchase of necessary medicines prescribed by your doctor.
Attention! Social deduction for treatment of a child older than 18 years is not provided for by law, even if the son or daughter is enrolled full-time and are dependent on their parents.
To obtain such tax benefits, there are several conditions that dwell on them in detail.
first condition
Unfortunately, not all types of treatment may be compensated for that there is a certain list of medical services, fixed Decree №201 of the Government of the Russian Federation of 19.03.2001.These include:
- prevention, rehabilitation, diagnostics and treatment at clinics, polyclinics and hospital;
- holding various medical examinations;
- diagnosis / treatment in the case of the provision of emergency medical service;
- rehabilitation, prevention and treatment in a sanatorium (can be compensated only the portion of the permit that applies to medical services);
- Services in sanitary education.
Expenses for treatments and prevention, not named in the list of the aforementioned Regulation, to take a deduction fail.I can not do here without some incidents, for example, the cost of acquisition of regenerative means postoperative patients in this list are not included, but the cost of rhinoplasty or breast augmentation can be compensated easily.
Condition second
What else you need to know to properly arrange the social deduction for medical treatment?Documents you will only be the case if the treatment was carried out properly the subject.This means that the medical organization or an individual entrepreneur to provide you with the service must have a valid (unexpired) license to conduct meddeyatelnosti in Russia.If such a document is not happening any treatment abroad, to receive a deduction for personal income tax will come.
And the third condition
There is also another rule: all the treatment costs the taxpayer must pay at their own expense.If treatment or health insurance funded by the employer or attracted funds of any charity fund, such amounts can not be used for the deduction.The same applies to cases where the employer does not pay, though the treatment of the employee, but it provides financial assistance intended for these purposes, that is, it stipulates that the money can be spent only on the treatment.
addition to direct therapy can be compensated for and the cost of medications, list them as established by the Regulation, but prescription drugs should always be confirmed by a medical prescription.
But inclusion in the cost of the cost of medical products is quite controversial.If you are not sure whether you can be attributed to deduct certain expenses, then to avoid confusion, it is best to seek clarification from the Ministry of Health of Russia.You can do this on its official website in the "Public Chamber" - the answer you must give 30 days from the date of registration.
documents at registration exemptions
to receive compensation, the costs have to confirm officially.You will need the following documents to the social deduction of treatment:
- Russian passport;
- tax form 3-PIT - Declaration;
- information on Form 2-PIT - receive in the workplace;
- application for reimbursement of personal income tax, which identifies the account details for transfer of funds;
- copy of the license for the right to medical institutions engaged in medical activities in the territory of the Russian Federation;
- copy of the contract for the provision of medical services (if one has been entered);
- certificate of full payment of medical services provided, indicating the type and cost of treatment, the seal of medical facilities;
- checks, receipts, bank statements confirming spending (specifying the names of services and medical institution);
- prescription form with a list of prescription drugs (those that are included in the relevant resolution);
- root sanatorium vouchers, complete with certificate of direct treatment costs (excluding meals and accommodation).
If you are going to draw social deductions for the treatment of a child, spouse or parent, the list will have to expand a little.
Other documents
addition to these will also have to provide paper confirming kinship.If you arrange the deduction for the child's treatment, the documents must be supplemented by a certificate of birth of a son / daughter, and to obtain compensation for the spouse should add a marriage certificate.You can return the tax deduction on children in care, it needs to provide proof of the appointment of guardianship.If you are going to receive a deduction for the treatment of the social parents, to the main list of documents you need to add your own copy of the birth certificate.
When contacting the tax office is very important to carry not only copies, but also originals of all documents - it will greatly facilitate the procedure of registration.
If treatment proved costly
Making the tax refund, is to distinguish between the social deduction of treatment and expensive treatment - it's not the same thing.Due to the fact that each of us has his own concept of expensive and cheap, Decree №201 of the RF Government approved a list of special treatments that are costly.Total of twenty-seven names.However, besides the treatment it is often necessary to purchase special equipment and expensive materials.Such costs can also be attributed to tax deductible, but must comply with certain conditions:
- materials and equipment purchased for the treatment of diseases included in the list of decision №201;
- medical institution has not been able to purchase these materials or the equipment itself;
- has a certificate from the medical institution, without the use of equipment / medications implementation of expensive treatment would be impossible;
- organization, the therapy, the citizen certificate issued for medical services (paid) by the code "2": this way is indicated in the Federal Tax Service of the expensive treatment.
social tax deduction for dental treatment
According to the list of medical services, to solve the problem with your teeth and save on taxes at the same time is also possible.However, it is worth noting here that the resort to the services of aesthetic medicine in this case does not come out.That is, if you decide to just whiten your teeth, make silver, expensive implants to acquire or make use of any other procedure aimed at improving the appearance of teeth, then get on the social deduction of dental treatment will fail.But if you had to treat flux decay and other dental "joy", then please.Tax returns can be obtained in the prosthetics - this type of service is in the list.
documents on the social deduction for dental treatment do not differ from the above, then the same rules and laws.One of the main - dental clinic / private doctor must be licensed.
How will
should be understood that, although a tax deduction and compensates for part of the amount spent on treatment, but it is not always covers it completely.This particularly applies to expensive treatment.It all depends on what kind of income you had in the last reporting period, and what was the amount of personal income tax.
In general, the tax deduction is charged an amount equal to 13% of the cost of treatment, but can not exceed 120 thousand. Rubles a year, and in case of need expensive treatment amount is not limited (except the actual amount of tax you paid in the past period).Let's look at some examples.
Example 1:
Last year, citizen H. earned 35 thousand. Rub. / M.His annual income was at the same time:
35,000 x 12 months.= 420 thousand. P.
personal income tax paid in the past year amounted to:
420 thousand. X 13% = 54 600 rubles.
Also over the past year he paid his daughter treated in a private clinic in the amount of 70 000 p.By law, he is entitled to a tax refund in the amount of:
70,000 x 13% = 9100 p.
Since this amount does not exceed 54 600 p., Paid H. citizen last year, the deduction will be returned to him in full.
Example 2:
US citizen earned for 2014 300 000 rubles, which was paid in the amount of personal income tax:
300,000 x 13% = 39 000 rub.
In the same 2014 she underwent surgery worth 105,000 rubles, and also require the purchase of medicines for the sum of 35 thousand rubles.The total amount spent on treatment was:
105 000 + 35 000 = 140 000 p.
tax on this amount is 140 thousand. X 13% = 18 200 rubles.But as a tax deduction can not be made from the amount greater than 120 000 rub., The maximum tax refund, which will be able to get t-ka W., will be 120,000 x 13% = 15 600 rubles.
Example 3:
citizen S. earned 2013 380 000 rubles, from which tax has been paid:
380,000 x 13% = 49 400 rubles.
Then she was carried expensive treatment using special equipment.The cost of treatment to 510 000 rubles.It is easy to calculate that the amount of overpaid tax amounted to:
510,000 x 13% = 66 300 rubles.
But as the amount of tax paid in 2013 was 49 400 rubles., Then return for personal income tax can only be made on such amount.If her income in 2013 amounted to 10 thousand. Rubles more, it could make a tax deduction on the entire amount spent on treatment:
520,000 x 13% = 67 600 rubles.(which is more than 66 300 rubles. tax deduction).
Terms
certain period of time for submission of documents for the calculation of the tax deduction does not exist, it can be done at any convenient time.In this matter, there is only one rule: you can recover the tax over 3 years.This means that if the right to deduct arose from a social citizen, for example, in 2014, the personal income tax return will be in 2015-2017.But in 2018 the deadline for tax return will have passed.Of course, it is not necessary to wait for three years, because with each subsequent day to collect the necessary documents will be harder.
