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Documents for social deduction for the treatment of a child, parents, spouse

Any citizen of the Russian Federation, regularly contributing income tax to the budget of the country , has the right to expect that the state will take care of it in a difficult situation. One of the manifestations of such care is getting a partial compensation of funds spent for treatment, one's own or family members, as well as the purchase of medicines. The amount of such compensation directly depends on the amount of personal income tax paid to the state. So what is a tax deduction, and which documents for the social deduction for treatment will have to be prepared?

Terminology

A tax deduction is a certain part of the income of each citizen that is not subject to taxation. The right to receive such a "discount" is regulated by the Tax Code of the Russian Federation, article No. 219, where it says: any officially employed citizen can return some money spent for treatment, provided he regularly paid personal income tax. It should be noted that you can get such a privilege any number of times, most importantly, that the total amount does not exceed 13% of the total deduction made during the year.

Who is covered by the tax refund for treatment

Before talking about which documents for the social deduction for treatment will need to be prepared, let's figure out who exactly can receive such a benefit, and to whom it is not put. Deductions can not be provided to those who do not pay personal income tax, they include:

  • Unemployed citizens, even when they receive social benefits;
  • Individual entrepreneurs who operate under a special tax regime and do not receive income that are taxable at a rate of 13%.

To receive a deduction for personal income tax can be calculated by citizens who are officially employed and paid for themselves (not at the expense of the employer) medical products, services or insurance premiums under a voluntary medical insurance agreement. You can take advantage of this right not only for yourself, but also get a social deduction for the treatment of a spouse, minor child or elderly parents. You can also compensate for voluntary medical insurance for your family members or purchase the necessary medications prescribed by your doctor.

Attention! A social deduction for the treatment of a child over the age of 18 is not provided by law, even if the son or daughter are full-time students and are dependent on their parents.

For the formulation of such a tax benefit, there are several conditions, we will dwell on them in more detail.

Condition one

Unfortunately, not all types of treatment can be compensated, for this purpose there is a certain list of medical services, fixed by the resolution No. 201 of the Government of Russia of 19.03.2001. These include:

  • Prevention, rehabilitation, diagnosis and treatment in outpatient clinics, polyclinics and inpatient facilities;
  • Conducting various medical examinations;
  • Diagnosis / treatment in the case of emergency medical care;
  • Rehabilitation, prevention and treatment in a sanatorium (only that part of the voucher that relates to medical services can be compensated);
  • Services for health education.

Expenses for types of treatment and prevention, not named in the list of the abovementioned resolution, can not be deducted. It can not do without some incidents: for example, the costs of purchasing restorative products for postoperative patients are not included in this list, but expenses for rhinoplasty or breast augmentation can easily be compensated.

Condition two

What else do you need to know in order to properly formalize the social deduction for treatment? Documents you will receive only if the treatment was conducted by the proper subject. This means that a medical organization or an individual entrepreneur who provides services to you should have a valid (not overdue) license for conducting medical activities in the territory of the Russian Federation. If there is no such document or the treatment took place abroad, you will not get a deduction for personal income tax.

And the third condition

There is also one more rule: all expenses for treatment should be paid by the taxpayer himself at his own expense. If the employer financed the treatment or health insurance or the funds of any charitable fund were raised, then such amounts can not be used for deduction. The same applies to cases where the employer, although not paying for the treatment of the employee, but provides him with material assistance designed for these needs, that is, he makes the condition that money can be spent only on treatment.

In addition to the therapy itself, it is possible to compensate for the costs of medicines, a list of them is also defined by the Decree, however, the prescription of the medicines must be confirmed by a doctor's prescription.

But the inclusion in the cost of the cost of medical products is quite controversial. If you are not sure whether any expenses can be deducted, then, in order to avoid misunderstandings, it is best to seek clarification from the Ministry of Health of Russia. You can do it on its official website in the section "Public reception" - you must receive an answer within 30 days from the date of registration.

Documents when registering benefits

To receive compensation, the costs will have to be confirmed officially. You will need the following documents for a social deduction for treatment:

  • The passport of the citizen of the Russian Federation;
  • Tax form 3-NDFL - the declaration;
  • Certificate on the form 2-NDFL - receive in the place of work;
  • An application for the recovery of personal income tax, which specifies the details of the account for crediting funds;
  • A copy of the medical institution license for the right to engage in medical activities on the territory of the Russian Federation;
  • A copy of the contract for the provision of medical services (if such was concluded);
  • A certificate on the full payment of rendered medical services, indicating the type and cost of treatment, certified by the stamp of the medical institution;
  • Checks, receipts, bank statements confirming the expenditure of funds (indicating the service and the name of the medical institution);
  • Prescription form with a list of prescribed drugs (from those that are included in the relevant resolution);
  • Spine sanatorium voucher, supplemented with a certificate of the immediate cost of treatment (excluding food and accommodation).

If you are going to issue a social deduction for the treatment of a child, spouse or parents, the list will have to be slightly expanded.

Other documents

In addition to the above, you will also have to provide papers confirming the fact of kinship. If you make a deduction for the child's treatment, the documents must be supplemented with the birth certificate of the son / daughter, and in order to receive compensation for the spouse, a certificate of marriage should be added. You can return the tax deduction to children under guardianship, for this you need to provide documents that confirm the appointment of guardianship. If you are going to receive a social deduction for the treatment of parents, then to the main list of documents you need to add a copy of your own birth certificate.

When applying to the tax inspection, it is very important to have with you not only copies, but also the originals of all documents - this will greatly facilitate the procedure of registration.

If treatment was costly

Making a tax refund, it is worth distinguishing between social deduction for treatment and expensive treatment - this is not the same thing at all. Due to the fact that each of us has our own notion of expensive and cheap, Resolution No. 201 of the Government of the Russian Federation approved a special list of treatments that are expensive. There are twenty-seven such names. However, in addition to the treatment itself, there is often a need to purchase special equipment and expensive materials. Such expenses can also be referred to as a tax deduction, but certain conditions must be met:

  • Materials and equipment were purchased for the treatment of the disease included in the list of resolution No. 201;
  • The medical institution did not have the opportunity to purchase the specified materials or equipment on its own;
  • There is a certificate from a medical institution that without the use of this equipment / drugs, expensive treatment would not be possible;
  • The organization that conducted the therapy issued a certificate to the citizen about the provision of medical services (paid) by code "2": this is how expensive treatment is indicated in the Federal Tax Service.

Tax social deduction for dental treatment

According to the list of medical services, to solve the problem with the teeth and save at the same time on taxes is also possible. However, it should be noted that resorting to the services of aesthetic medicine in this case will not work. That is, if you decide to just whiten your teeth, make silvering, get expensive implants or use any other procedure to improve the appearance of your teeth, then you will not get a social deduction for dental treatment. But if you had to treat the flux, caries and other dental "joys", then please. Tax refund can be obtained for prosthetics - this kind of services is on the list.

Documents for social deduction for dental treatment are no different from the above, then the same rules and laws apply. One of the most important - a dental clinic / private physician must have a license.

How much will they give

It is necessary to understand that, although the tax deduction compensates a part of the amount spent for treatment, it does not always fully cover it. This is especially true for expensive treatment. It all depends on what kind of income you had for the past reporting period, and how much was the personal income tax.

In general, a tax deduction is calculated in an amount equal to 13% of the cost of treatment, but can not exceed 120 thousand rubles a year, and in case of need of expensive treatment the amount is unlimited (except for the actual amount of tax paid by you in the past period). Let's look at some examples.

Example 1:

Last year, citizen H. earned 35 thousand rubles. / Month. His annual income at the same time was:

35 000 x 12 months = 420 thousand rubles.

The amount of personal income tax paid last year was:

420 thousand x 13% = 54 600 rubles.

Also over the past year, he paid for the treatment of his daughter in a private clinic in the amount of 70,000 rubles. By law, he has the right to expect a tax refund in the amount of:

70 000 х 13% = 9 100 р.

Since this amount does not exceed 54,600 rubles, paid by citizen X. last year, the deduction will be returned to him in full.

Example 2:

Citizen U. earned in 2014 300 000 rubles, from which the personal income tax was paid in the amount of:

300 000 х 13% = 39 000 р.

In the same year, 2014, she was given an operation worth 105,000 rubles, and also required the purchase of medicines worth 35,000 rubles. The total amount spent for treatment was:

105 000 + 35 000 = 140 000 r.

The tax on this amount is: 140 thousand x 13% = 18,200 rubles. But since a tax deduction can not be made from a sum greater than 120,000 rubles, the maximum tax refund that can be received by Mr. U. will be 120,000 x 13% = 15,600 rubles.

Example 3:

Citizen S. earned in 2013 380 000 rubles, from which the tax was paid:

380 000 х 13% = 49 400 р.

At the same time, she was carried out expensive treatment with the use of special equipment. The cost of treatment was 510 000 rubles. It is easy to calculate that the amount of overpaid tax was:

510 000 х 13% = 66 300 р.

But since the amount of the tax paid in 2013 was 49,400 rubles, the return on personal income tax can be made only for this amount. If her income in 2013 amounted to 10 thousand rubles more, then she could make a tax deduction for the entire amount spent on treatment:

520 000 х 13% = 67 600 р. (Which is more than 66 300 rubles of tax deduction).

Timing

There is no specific deadline for submitting documents for calculating tax deductions, you can do it at any convenient time. In this issue, there is only one rule: you can refund the tax for 3 years. This means that if the right to social deduction arose from a citizen, for example, in 2014, then you will be able to return personal income tax in 2015-2017. But in 2018, the deadline for refunding the tax will already be missed. Of course, you should not wait for three whole years, because with each subsequent day to collect the necessary documents will be increasingly difficult.

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