Many people know that you can make a tax refund on purchased or constructed housing.However, few people know that the tax can be returned and for medical services.For most taxpayers it may not make sense, because the average healthy person is not so much to buy medicines.But for some people who were buying expensive treatments or expensive drugs, the refund will be quite substantial.
income tax return for treatment
return the money for medical services and drugs may all citizens, not only for their own treatment, but also for the treatment of minor children or parents.You can also draw an income tax refund for the treatment of a spouse (wife).The tax deduction is possible in the following situations:
- if you have been treated in the hospitals of the Russian Federation;
- if you've got drugs prescribed by the doctor (appointment - a prerequisite);
- if you spend money on the conclusion of the contract or its extension DIR, which provides insurance benefits;
- if you were the expensive treatment.
In some cases, the taxpayer may refuse to pay.Back income tax for the treatment is not possible in the following situations:
- if you pay for the treatment of close relatives, except for parents and children under 18;
- if you spend money on the conclusion of the contract or its extension DIR, which does not provide insurance benefits;
- if the treatment took place abroad.
Important: in order to get the deduction, it is necessary that the clinic in which you were treated, or the insurance company had a license.
sum deduction
amount of credit is calculated individually.It depends on the size of your income tax and the money spent on treatment.The maximum payment is 120 thousand rubles.
Still keep in mind that this money is a common maximum amount for all social deductions.That is, if you spend money for treatment and also pay the tuition, we can arrange a tax refund and then on another.However, the total amount would still be no more than 120 thousand rubles.
However, there is one exception.If paying from a special list approved by the Government of the Russian Federation, their value will be returned in full.
list of documents
To make a tax refund for treatment, you will need the following documents:
- the annual declaration (Form 3-PIT);
- application for a deduction;
- income statement (Form 2-PIT);
- a contract with the clinic (copy);
- payment certificate (original);
- prescription form, certified by a special stamp "for tax authorities of the Russian Federation" (the original);
- checks for payment of medicines (copies).
In addition, if you arrange the return of the income tax treatment of a close relative, you will need copies of documents confirming the degree of kinship.
to return the money for treatment must submit all of the documents and certificates in tax residence.
Important information: a tax deduction for purchased housing can be issued only once and return for treatment can be produced annually.Documents submitted to the tax office over the past year, and then for three or four months to your account receives money.
