(!LANG: How to get a tax deduction for taking tests. Refunds for paid pregnancy care. Tax deduction for pregnancy management Standards for providing free assistance to the population in Russia

A slightly delayed post to everyone I promised.
The topic of saving the family budget never loses its relevance. One of these ways to save money is to reimburse your expenses for treatment, education and housing. It's no secret that the employer withholds 13% tax when paying wages. It is these 13% that can be returned from the state in case of payment for medical services, medicines from a special list, educational services, as well as the purchase of housing and the payment of interest on mortgage loans. Many people mistakenly believe that the return process is very complicated and they cannot figure it out on their own, but the devil is not so terrible) others believe that it is very labor-intensive and long, and simply do not want to get involved with unnecessary "bureaucracy".
First, I will tell you about the procedure for returning 13% in general, regardless of the type of your expenses.
1. A person who wants to return 13% must work officially, i.e. pay tax in the year in which they actually incur expenses.
2. The family is one whole, the husband can refund the tax for his wife, and vice versa, for children, in some cases, we will talk about them later, you can reimburse expenses for parents and brothers / sisters.
3. The term for applying for a tax deduction is 3 years, in 2017 refunds are made for 2014, 2015, 2016.
4. You can apply for a deduction at any time.
5. It is necessary to collect a set of documents, fill out a declaration in the form of 3-NDFL and contact your tax office. At the same time, now it is possible to make an appointment with the tax office, or you can send documents by mail, or through public services.
The process of checking documents takes up to 3 months, after which, within 1 month, the tax authority returns the money, in case of a positive decision. Refusal is possible in case of an incomplete set of documents or errors in the declaration.
Now I will tell you about how to return 13% of the payment for medical services. These are probably the most common expenses of modern mothers and pregnant women. We are always looking for the best specialists, and this is sometimes a very expensive pleasure! So, first, let's figure out who this deduction is due to - any person who has paid for any medical services can apply for the specified deduction. Remember that a person must still be a payer of personal income tax, i.e. work officially. You can return for paying for treatment for yourself, for your spouse, your children under 18 years old (or students under 24) and parents. What medical services are subject to compensation - everything! Yes, absolutely everything! Uzi? Yes! Blood/urine test? Yes! Even aesthetic dentistry like braces! Also, some of the drugs from the special list fall under the deduction. And probably the most important question that worries everyone is how much, how much money will we get?! It is very easy to calculate on your own to decide whether the game is worth the candle. We collect all the checks for medical services for the year, calculate the amount of our expenses, and multiply it by 13%. The state limited the amount of the deduction to 120 thousand rubles, i.e. the maximum amount that you can return in one calendar year is 15,600 rubles. (120 thousand * 13%). But there is more good news, some types of medical services do not fall under the amount limit and the tax is fully refunded from them. These include, for example, caesarean section and IVF. Simply put, if your family has spent conditionally 50 thousand rubles in a year. for tests and 200 thousand rubles. on eco and cop, then 32,500 rubles will return to the family budget from the state treasury. (250 thousand * 13%). Agree, a nice bonus. I want to additionally draw attention to one very important nuance, the return of personal income tax cannot be more than the amount that you paid to the budget this year! Those. if you spent 250 thousand on medical services in a year, and your annual salary is only 100 thousand, then the return will be only 13 thousand rubles. In this case, it would be reasonable to divide the costs between the spouses and submit 2 return declarations, from the husband and from the wife. Obviously, in order to apply for a tax refund, it is necessary to diligently collect all checks from all medical institutions all year round. After the end of the year, you must contact these institutions with a request to prepare documents for tax refunds. You can now apply for a tax refund for 2014-16. Having a complete set of documents, you can fill out a declaration and submit it to the tax office.
Now the most important, the documents that you will need:
1. copy of the passport (side with photo and residence permit)
2. TIN number (copy of TIN certificate)
3. certificates from the place of work form 2NDFL
4. birth certificate reb. up to 18 years of age or full-time students up to 24 years of age
5. copy of the license of the medical institution
6. a certificate from a medical institution stating that the services have been provided and the entire cost has been paid (if the return is made for a relative, then the certificate should indicate who was treated and who paid)
7. copies and originals of payment documents
8. if a refund is made for the treatment of a relative, then a document confirming the relationship (birth certificate or marriage certificate) is provided
9. if an operation was performed, then an extract from the hospital (discharge statement)
10. if a transaction was carried out and something necessary for the transaction was purchased, but a sales contract and payment documents confirming payment are required
11. Reimbursement of medical expenses will require prescriptions from a doctor.
Thanks to everyone who read to the end. Feel free to ask questions in the comments and I will answer them as soon as I have time.
The post is not an advertisement, it is purely informative, agreed with the administration. Smack to all, easy pregnancies and childbirth, healthy kids.

How to return money for paid childbirth, treatment, paid tests, purchase of medicines, etc.

Our state provides for a tax deduction, if you underwent paid treatment in medical institutions or bought medicines, you can recover the paid income tax (13%). Unfortunately, this payment has a number of "pitfalls", like all other payments () for women who have given birth.

Let's figure it out so as not to beat the thresholds of the tax authorities. Let's take a situation when you were preparing for pregnancy, gave birth, passed a bunch of paid tests, ultrasound, treated your teeth, etc., i.e. conventional medical services. We will not delve into expensive treatment and other excluding moments of this “freebie”

So, briefly about the rules:

1. The tax deduction can be returned for the previous 3 years.
   Those. if you paid for treatment in 2016 (2014 or 2015), then we submit documents for the deduction in 2017. Thus, this year is the last year for filing documents for the deduction for 2014. If you were treated in 2016, then you have time until 2019, but it is better not to delay.
2. The tax deduction for treatment cannot exceed the amount of 120,000 rubles.
   Those. the maximum amount for which you can collect documents is limited to 120,000 rubles, you will receive 13% * 120,000 = 15,600 rubles in your hands. However, you can apply for this amount every year.
3. Who can get a tax deduction?
   Working taxpayers, and you can receive 15,600 rubles or less only if you paid this amount in tax during the year. If for some reason you did not work or you do not have enough deductions, your next of kin (parents, husband or wife, children) can apply for you.

It is important! The year in which the payment for treatment took place is taken! And this year it looks like how much money your employer transferred to the income tax budget (about 13% of the official salary).

4. Can I get a tax deduction if checks are lost?

At the discretion of the tax authority, they may refuse. So I advise you to immediately make copies of receipts (they are very quickly erased and become unusable, this is now used cheap paint)

The documents:

1. Certificate of income in the form of 2-NDFL from each place of work (original).
   Important! A certificate is required exactly for the year in which payment for treatment or medicines was made
2. Contract with a medical organization (copy).
3. Certificate of payment for medical services (original).
4. License from a medical organization (certified copy, i.e. with a blue seal)

We ask for points 2, 3 and 4 at a medical institution, usually they themselves know what the tax authorities require and it’s enough just to inform that you need a set of documents to receive a tax deduction.

5. Payment documents (copies).

6. Prescription forms with prescriptions for medicines (copies)

7. Details of the Sberbank account where the money will be transferred (copy)

8. If for a child - a birth certificate (copy)

9. If for the spouse (wife) - marriage certificate (copy)

10. Copy of passport (main + registration)

11. TIN (copy)

12. Completed declaration 3-NDFL (original)

To fill out 3-personal income tax, it is best to contact a specialist. This service will cost you 500 rubles, but you will be completely sure that the filling is correct and you will not have to go to the tax office again.

13. Application for money transfer (original)

Advice! If you want to receive money for passing paid tests in such laboratories as Medlab, Helix, Citylab, etc. Keep in mind that for each procedure they issue an agreement along with a receipt, I strongly recommend that you keep both, because if the agreement is lost, they are very reluctant to restore everything, you will have to spend your nerves and time.

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Due to the fact that the system of tax regulation established in Russia assumes that citizens of our country will receive a social tax deduction if they have incurred the costs of their treatment, taxpayers have the right to return part of the funds spent on paying for medical services. To this end, taxpayers have the right to submit documents to the inspection and receive a tax deduction for paid childbirth and pregnancy management.

Tax deduction for paid childbirth and pregnancy management: who can and cannot receive a deduction

Art. 219 of the Tax Code of the Russian Federation, it is determined that if the taxpayer incurred the costs associated with obtaining medical services, then the state must reimburse 13% of the amount of the costs incurred.

Important! Expenses for pregnancy management and paid childbirth of a woman also belong to the category of services, the partial cost of which the taxpayer has the right to reimburse.

Before submitting documents to the inspection, it should be determined whether the taxpayer belongs to the category of persons entitled to receive a deduction. Both a woman and her spouse can receive a social deduction for paid childbirth and pregnancy management, subject to the following criteria:

Conditions for granting a tax deduction

You can get a tax deduction for paid childbirth and pregnancy management for the following types of services:

• Medical consultation of doctors of all specialties;
• All types of body diagnostics (ultrasound, screenings, tests, etc.);
• Treatment of a woman during pregnancy, both inpatient and outpatient;
• Childbirth carried out on a paid basis;
• Medicines purchased under the prescription of a supervising physician.

It should be noted that all treatment services should be provided only by medical institutions of the Russian Federation that have the appropriate license.

Deduction for expensive treatment during childbirth (caesarean section, difficult childbirth, etc.)

The procedure for issuing a deduction for paid childbirth

In order to receive a tax deduction for pregnancy and paid childbirth, the recipient must collect the necessary package of documents and submit them to the FTS inspectorate at the place of their registration.

Important! Despite the fact that inspectors require copies of documents from individuals, the originals should still be taken with you for confirmation.

After the submission of documents, the tax authorities have three months to check the documents for the provision of a deduction. After this period, the Federal Tax Service employees send a notification with the decision made.

Required documents for obtaining a deduction

A spouse, wishing to receive a deduction for pregnancy and paid childbirth, must collect and submit the following documents to the inspection:

1. Passport of a citizen of the Russian Federation - the recipient of the tax deduction;
2. Certificate of income for the past year issued by the employer;
3. If the deduction will be made out to the spouse, it is necessary to confirm the marital status with a marriage certificate and the spouse's passport;
4. Declaration in the form 3-NDFL;
5. An agreement with a medical institution and an act on the provision of medical services;
6. All payment documents confirming the costs incurred by taxpayers for pregnancy and paid childbirth;
7. Details of the account to which the refund will be made.

Where to apply for withdrawal

After filling out the declaration for reimbursement of cash costs and preparing documents, the taxpayer has the right to apply to the FTS inspectorate at the place of its registration. The law allows the following methods of providing documents to the inspection staff:

p/p	Method of submitting documents for receipt of a deduction	Advantages	Flaws
1	Personal visit	This method has established itself as the most reliable, since often the tax authorities look through the documents submitted by the taxpayer immediately upon delivery. In this case, if shortcomings are found, the employee of the Federal Tax Service will immediately notify the individual of the need to make corrections.	However, not every working citizen can set aside time to go to the inspection.
2	Postal services	It makes sense to provide documents in this way only if the post office is within walking distance, and the tax office is very far away.	A significant disadvantage of such a transfer of the declaration is that in case of detection of errors, the taxpayer will know about it after a few months. As a result, the process of obtaining a social deduction will be much longer.
3	Personal account of the Federal Tax Service	A one-time visit to the Federal Tax Service will allow you to solve many tax problems in the future without leaving your home.	Registration on the inspection site requires a visit to the tax office to obtain a login and a temporary password.
4	Portal "Gosuslugi"	You can register on the Gosuslugi portal without leaving your chair by logging in with an identity document.	No deficiencies found
5	Applying to an employer for a tax deduction	The employer can also become an intermediary between the taxpayer and the inspectorate when submitting documents. The advantage of contacting the accounting service of the company is that the employee does not need to wait for the end of the tax period.	However, in the case when you need to receive a deduction not for the past year, but for previous periods, you can only contact the FTS inspectorate.

Who can get a husband / wife (features)

Important! In accordance with the letter of the Ministry of Finance No.03-04-05/22028 from 12.05.14 the taxpayer has the opportunity to receive a tax deduction for pregnancy and paid childbirth, both in the name of the spouse and in the name of the spouse.

The couple has the right to determine in which situation the deduction will be maximum. The position of the Ministry of Finance also determines that it does not matter at all that the contract and act on the provision of medical services and payment documents are drawn up for the spouse. This point of view is also confirmed by the Civil Code, which contains information on property jointly acquired in marriage, which can include the amount of money deducted for the treatment of the spouse.

Deadlines for submitting documents to the inspection

Tax deduction code for paid childbirth

Each taxpayer receiving a deduction for paid childbirth must pay attention to the deduction code, which is indicated in the certificate issued by the medical organization.

If the birth was normal, code 01 must be entered. In the case of a caesarean section or a difficult birth, deduction code 02 must be entered.

The amount of the social tax deduction

The state provides for the maximum possible amount of social tax deduction in the amount of 13 percent of the amount of 120,000 rubles. Accordingly, the taxpayer has the right to return the funds spent within the limits of 15,600 rubles (120,000 rubles * 13%). This requirement does not apply to expensive treatment, which category includes caesarean section. In this case, the costs incurred are reimbursed in full, if the documented costs are confirmed.

Important! However, if the amounts of tax on income during the calculation turned out to be less than the possible reimbursement of expenses, the amounts cannot be carried over to the next year.

Can the deduction be combined with other deductions?

The limit of 120,000 rubles is set in aggregate for all categories of social deductions received by employees during one calendar year. Here is an example of calculating a tax deduction with the simultaneous combination of several cases:

The taxpayer during one calendar year incurred the cost of dental treatment in the amount of 30,000 rubles and paid for paid birth in the form of a caesarean section of his wife in the amount of 200,000 rubles. The total cost amounted to 230,000 rubles. Of these, 200,000 rubles are classified as expensive treatment, and are reimbursed to an individual in full (excluding the limit of 120,000 rubles). Accordingly, the taxpayer will receive a deduction in the amount of 30,000*13% + 200,000*13% = 3,900 rubles + 26,000 rubles = 29,300 rubles.

Thus, if the taxpayer's income allows, he can reimburse just such an amount.

How many times can you use

Terms of refund to the taxpayer

After checking the documents of the taxpayer, the FTS inspectorate sends a notification to the individual about the decision. If it is positive, then within one month the tax authorities must pay the amount of compensation.

Reasons for refusal to receive a tax deduction

Unfortunately, the submission of all documents does not always guarantee that the taxpayer will receive the amount of the tax deduction. In some cases, inspectors may refuse to reimburse an individual for the costs of pregnancy management and paid childbirth. Among the reasons why tax authorities may refuse to receive funds, the following are distinguished:

• The documents were not submitted to the inspection in full;
• Their taxpayer's income has not been withheld income tax, as a result, tax refunds are not possible;
• Reporting and documents were transferred to the wrong inspection;
• The taxpayer has exhausted the limit of the social tax deduction;
• An audit of the 3-NDFL declaration revealed significant violations.

Most Asked Questions

Question #1 Can I get a deduction in the name of my spouse?

Answer: In accordance with the provisions of the Civil Code, it is possible to receive a social deduction for pregnancy and paid childbirth both in the name of the spouse and in the name of the spouse.

Question #2 Do I need original tax documents?

Answer: Tax officials do not require the submission of original documents. However, it is advisable to have them with you in case of questions.

Question #3 How long will it take for the tax credit to be paid?

Answer: The law established the possibility of transferring the amounts of social deduction within one month from the date of a full check of the documents submitted by the taxpayer.

Question #4 What is the maximum amount you can receive when making a deduction for paid childbirth?

Answer: If the birth is not classified as complex, then the maximum possible amount to be received is set at 15,600 rubles. If the birth was complicated or a caesarean section was performed, then such births are classified as expensive and are subject to reimbursement in full (13 percent of the taxpayer's income for the year).

One click call

During pregnancy, women incur considerable expenses associated with diagnostics, tests, the purchase of medicines, and so on. A considerable part of the expenses incurred can be reimbursed - which many mothers do not know.

For example, article 210 of the Tax Code establishes that a taxpayer has the right to receive a social tax deduction for treatment services that were provided to him or his spouse, parents or children under the age of majority, by medical institutions, and also within the cost of medicines prescribed doctor.

Reimbursement amount

The taxpayer is not reimbursed for all expenses spent on treatment. So, the employee has the right to reduce his taxable income in proportion to the funds spent. In addition, the state reimburses the amount of taxes on personal income withheld in previous tax reporting periods at a rate of 13%.

The tax deduction is provided in the amount of expenses incurred, but not more than 120,000 rubles in the tax period (one year), for expensive types of treatment in Russian clinics, the amount of the tax deduction is accepted in the amount of de-facto expenses incurred.

It should also be noted that cash cannot be received, so you should open a bank account.

What are the conditions for obtaining social tax credit?

Treatment services should be provided exclusively licensed medical institutions of the Russian Federation;

Drugs and medicines are clearly defined by the Decree of the Government of the Russian Federation;

The taxpayer spent his money;

The treatment was prescribed by the attending physician.

The general list of services is approved by Decree of the Government of the Russian Federation of March 19, 2001 No. 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", which can be found freely available on the World Wide Web. This Government Decree also defines a complete list (rather extensive) of medicines, the purchase costs of which are subject to reimbursement.

In general, pregnant women have the right to include in tax deductions expert advice, examination costs, including ultrasound.

The tax social deduction is provided by the territorial tax authority at the place of residence of the applicant.

Required documents to receive a deduction in connection with medical expenses:

Application for a deduction;

Applicant's income statement;

A copy of the contract with the medical institution;

A copy of the license granting the right to provide medical services by the institution;

Evidence of costs for physician services;

You must also submit an approved certificate of payment for medical services.

Required documents for obtaining a deduction in connection with the cost of purchasing medicines:

Statement;

prescription forms;

Proof of drug costs;

If the drugs are paid for by the spouse - a copy of the marriage certificate;

A copy of the child's birth certificate, if the medicines are paid for him;

Certificate of form No. 2-NDFL on income received and taxes withheld from them.

All necessary prescriptions must be written by the attending physician. It is very important that a specific prescription be written out on a specially approved form marked by the attending physician "For the tax authorities of the Russian Federation."

It should also be noted that the state allows reimbursement of pregnancy expenses incurred in private clinics, provided that they have a license for such activities.

The birth of a child is not only pleasant chores, but also significant expenses. Few people know that part of the cost of paid pregnancy and childbirth can be reimbursed. The procedure for the return of funds spent on treatment, the purchase of medicines, assistance during childbirth is regulated by the Tax Code of the Russian Federation and is called a social deduction for treatment costs (hereinafter HB, benefit, preference).

How to get a tax deduction? Before describing the procedure and features of obtaining this type of benefit, it is worth saying right away that with the return of funds specifically for the paid management of pregnancy and childbirth, problems may arise. Not all inspections confirm these types of costs, since these costs are not directly specified in the law, and the tax authorities do not classify them as medical services. In connection with this, if you are refused, you will have to defend your right in a higher tax authority or court.

What expenses can be reimbursed

1. Paid management of pregnancy and childbirth;
2. Complications that arose during pregnancy and childbirth, as well as in the postpartum period;
3. Nursing premature babies weighing less than one and a half kilograms;
4. Infertility treatment through IVF;
5. VHI insurance premiums.

Who can get HB

• A woman who has incurred expenses for the management of pregnancy and childbirth;
• Spouse;

Conditions for receiving benefits

In order to qualify for a NV, a number of conditions must be met, in particular:

• The applicant for the deduction must be a resident of the Russian Federation and have income subject to personal income tax at a rate of 13%;

It is important that the income is exactly at the time of the expenses, and not the HB statement.

• Treatment should be carried out in medical institutions of the Russian Federation.

If the pregnancy or childbirth was carried out outside of Russia, then it will not be possible to claim a tax deduction for these expenses.

• A medical institution providing medical services must have a license to carry out medical activities;

Benefit amount

• 120 000 rub. - if the services are ordinary (not expensive). Such a service, in particular, is the management of pregnancy and childbirth (not complicated).

It should be noted that this amount is the total for all types of social NV. That is, if expenses were incurred in one year, for example, for training and childbirth, then the total amount of the tax deduction cannot exceed 120,000 rubles. Which of the costs to take into account must be decided independently.

• The total cost incurred - if the treatment is considered expensive.

The legislation includes complications during pregnancy and childbirth, treatment of infertility, nursing of a premature baby (weighing less than 1.5 kg) to such treatment.

It should be noted that not all medical services provided during pregnancy, childbirth and the postpartum period can be deductible. The list of ordinary and expensive services for which a benefit can be claimed is given in Resolution No. 201 of March 19, 2001.

Example #1

Selivanova A.D. in 2015, she entered into an agreement with LLC Medpomoshch for paid management of pregnancy and childbirth. The total cost under the contract amounted to 110,000 rubles.

Selivanova's income for 2015 amounted to 558,000 rubles. Personal income tax paid from this amount - 72,540 rubles.

Since Selivanova's expenses did not exceed the established limit, she will be able to receive NV for all costs of pregnancy and childbirth.

The total amount of NV to be returned will be 14 300 rub.

Example #2

Selivanova A.D. in 2015, she entered into an agreement for paid management of pregnancy and childbirth worth 110,000 rubles. However, complications arose during the birth process, the mother underwent an urgent operation - a caesarean section, the child was born prematurely. The total cost of expenses, as a result, amounted to 560,000 rubles. (including emergency surgery, nursing mother and child).

Due to the fact that medical services associated with complications during pregnancy and childbirth, as well as nursing a premature baby, are classified as expensive, Selivanova will be able to receive NV from all costs. Thus, the amount of funds received on hand will be RUB 72,800(560,000 x 13%).

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HB features

• This type of NV has a limited application period - 3 years. If the tax deduction is not declared within the specified period, the right to it will be lost.
• NV for treatment can be declared many times, within the established limits;
• In order to accept reimbursement of expenses for expensive treatment, it is necessary that the code “2” be indicated in the certificate of payment for medical services. If the code "1" is indicated, HB will be provided in the amount of no more than 120,000 rubles.

The procedure for obtaining HB

Through IFNS:

1. Collection of papers (tax return 3-NDFL, certificate 2-NDFL, application for NV, an agreement with a medical institution, certificate of payment for medical services, receipts for payment, additional agreements to the contract and other documents confirming the costs. If NV is declared by a spouse, it is additionally necessary to attach Marriage certificate);
2. Sending documents to the tax authority (in person, through a representative, by mail, via the Internet);
3. Waiting for the end of the desk review of the declaration and documents

If the right to NV is denied, the decision of the tax authority can be challenged by sending a complaint against the actions (inaction) of the Inspectorate officials to a higher tax authority.

1. In case of a positive decision, the funds will be transferred to the applicant's account of HB after approximately one month from the date of the decision on reimbursement.

By place of work:

1. Collection of papers (except for the declaration and certificate 2-NDFL);
2. Submission to the tax authority;
3. Obtaining, after a month, a document confirming the right to HB;
4. Delivery of the received confirmation at the place of work.

If you have any questions or need assistance in preparing documents and filling out tax returns, our online lawyer on duty is ready to promptly advise you.

Often in the life of citizens there are moments when it is necessary to pay for expensive or long-term treatment. They can arise due to environmental factors, accidents, accidents and in many situations of a different kind. Unfortunately, paid medicine in Russia is represented by truly "evil" prices. Paying for procedures and medicines empties the pockets of citizens and forces them to significantly cut costs in all other aspects of life. To help citizens and improve their financial condition, the state has established the possibility of obtaining the so-called social tax deduction. In this case, it comes to the citizen after paying for the treatment in the form of partial compensation for the cost of previously performed medical procedures and purchased drugs. Of course, the amounts are small, but tangible. With their help, one way or another, it is possible to improve the standard of living of a citizen. In this article, we will consider how to issue a refund of 13 percent for medical services.

A deduction is understood as a part of the funds received by an individual, which is not subject to taxation. So, you have the right to a partial return of the funds paid to the state treasury, previously paid on them. To do this, it is necessary that the situation correspond to the following aspects:

• a citizen receiving treatment must have official employment, that is, receive a “white” salary, from which tax agents who are employers make monthly deductions to the country's budget, since it is considered the main income of an individual;
• a person undergoing treatment is obliged to make payments for medical procedures and medicines out of his own pocket, if someone else paid for him, you will be denied a deduction without fail.

Relatives can also pay for treatment and receive funds for it, while you remain a legitimate claimant for state compensation.

Let's take an example. Pavel's retired mother fell ill, having no funds to purchase expensive drugs and undergo various medical procedures at the city hospital. Since Pavel possessed these funds, he, without hesitation, paid for all the necessary items for his mother.

After undergoing treatment, my mother kept receipts for medicines and procedures. Having summed up the funds spent indicated in the payment papers, Pavel filled out the relevant documents, wrote an application to the tax service of Russia and soon received some monetary compensation for the costs. Since the payments were made by him, directly from the bank card account, he has every right to receive a refund. If the mother had written the application, then the tax service would have explained to her that, since she is not a payer, a refund is impossible for her.

Pay attention to the most important nuance! The tax service of the Russian Federation does not accept unfounded statements regarding the passage of treatment, as well as the need for medical intervention. Diagnosis, as well as referrals for medications and treatment in a medical institution, must be issued directly by the attending physician, who is a specialist in the field. Simply put, it is unlikely that you will accept an application for the treatment of gastritis if the referral for the procedures was written by an ophthalmologist or orthopedist.

The purchase of medicines not listed in the list recommended by the attending physician is considered as a personal initiative of the patient or his relative. Since the patient does not have a medical education and cannot officially act as his own specialist who monitors his well-being objectively, such costs are not subject to reimbursement by state compensation.

The amount of the tax deduction

Since the return of any funds to the taxpayer is made from the tax on income of an individual paid by him earlier to the state treasury, equal to 13% of the funds received by the taxpayer, the return of compensation is possible only at the required rate of 13%. It turns out that from the amount of expenses confirmed by payment documents, a citizen can return 13%.

If the treatment was expensive, this value is very tangible, so do not rush to dismiss the "penny". Yes, it is almost impossible to receive an acceptable amount from our state, however, it is necessary to somehow compensate for the costs, because for most ordinary people every penny counts.

This deduction is especially useful for low-income families, but at the same time without benefits, who are forced to save. Even a small amount for them can change the current situation for the better.

As we have already said, an amount of 13% of the cost of medical procedures performed for a citizen, as well as medicines used by him, is supposed to be returned, however, she also has a more specific limitation. The upper limit of the amount available to the taxpayer for the social deduction for treatment is 120 thousand Russian rubles. However, you must understand that you can not get the funds you are looking for, but only 13% of them, that is, 15 thousand 600 rubles (120,000 * 13% = 15,600).

We would like to draw the attention of taxpayers to the fact that this monetary limit is relevant not only for tax refunds for reimbursement of medical care expenses, but also for other types of social deductions, which include:

• making pension contributions;
• depositing funds as a contribution for voluntary insurance;
• expenses for charitable activities.

In total, deductions for each of these areas received simultaneously, that is, in one tax period, cannot exceed the required amount, that is, a maximum of 15,600 Russian rubles per year for all areas per year.

However, there is a list of medical services that are defined as expensive. The restriction discussed above does not apply to them. For the full price of the services you seek, you are entitled to receive compensation in the amount of 13% of the costs. These services include in vitro fertilization, in other words, the artificial insemination of a woman's egg to create an embryo. The price of such a procedure varies in different regions, but on average, according to statistics, it ranges from 20 thousand rubles to 270 thousand, if the fertilization procedure itself is accompanied by some additional services.

You can get acquainted with other elements of the list of expensive medical procedures by reading.

Some procedures that do not significantly hit the pocket are also on the desired list. Even if it seems that the treatment you are receiving does not apply to him, it is still worth checking with the document, as medical services are becoming more expensive every year, and the list, accordingly, is getting wider.

Let's take an example. Varvara Nikolaevna suffered from toothaches and decided in 2016 to turn to dentistry in order to receive qualified medical care. As a result, she was forced to undergo a course of treatment that cost her 140,000 Russian rubles. Since the toothaches and their causes were in a neglected state, she was additionally forced to pay 200 thousand rubles for the surgical intervention necessary for the partial restoration of the cured teeth. The operation is officially one of the items on the list, determined by the government, containing names related to expensive treatment.

In the year of applying to dentistry, Varvara Nikolaevna received an income in the amount of half a million Russian rubles, respectively, from these funds her tax agent (employer organization) made contributions to the state treasury in the amount of 62 thousand Russian rubles.

The cost of dental treatment, unfortunately, is not among the items on the list of expensive medical procedures. Since the maximum amount available for coverage in this case is 120 thousand rubles, it is from her that Varvara Nikolaevna will be returned 13%, that is, 15 thousand 600 rubles, the remaining 20 thousand difference between the amount due and the amount of costs, unfortunately, simply burn out.

As for the operation, it is still an expensive medical procedure and is included in the government list, therefore, Varvara Nikolaevna can receive a return of 13% from its full size.

Let's calculate the whole amount: (120,000+200,000) * 13% = 41,600 Russian rubles.

As we remember, for the current tax period, Varvara Nikolaevna transferred 62 thousand rubles from labor income received at the workplace to the state treasury. This amount exceeds the calculated amount of the tax deduction, therefore, all the above funds are payable to Varvara Nikolaevna in full.

You will learn more about the tax deduction for dental services from. Let's talk about the features of obtaining this deduction and the necessary documents.

When to Get a Medical Reimbursement Tax Refund

The return of a part of the tax deductions paid earlier to the country's budget, when receiving treatment, is possible in the following cases.

1. If you spent money on treatment:
   1. own;
   2. mothers or fathers;
   3. husband or wife;
   4. children under the age of majority.
2. Services were provided by a licensed medical institution operating in the Russian Federation.
3. All procedures for which hard-earned funds had to be paid are included in a list determined by the government of the country, published in 2001.
4. Services were not received free of charge, but paid for. Those procedures that were covered by compulsory health insurance cannot be compensated, since no money was paid for them.
5. The purchase of medicines should also be carried out only for self-administration or for use by one of the closest family members, that is, minor offspring, parents or spouse.
6. Medicines, like procedures, are mandatory prescribed by the attending physician, who has a certain classification.
7. Medicines must also be included in a specialized list, defined at the state level, issued in a decree of 2001.

It is possible to receive a tax refund if voluntary health insurance has been paid. In this case, the following circumstances must comply with the legislative norms.

1. You paid premiums for insurance concluded by issuing a paper contract for voluntary health insurance, the same applies to the immediate family circle.
2. The insurance contract provided for payment for medical services related exclusively to treatment.
3. The company carrying out insurance activities had a license to carry out activities of the relevant direction, and concluded an agreement with the taxpayer.

Deduction guide

The process of obtaining monetary compensation from the state takes a lot of time from citizens. This is because it is necessary not only to collect and draw up the necessary package of documents, but also to wait until the department of the Federal Tax Service, where they are submitted, will carry out all the necessary checks and issue a positive decision on the transfer of funds to the taxpayer.

We would like to remind you that with the onset of 2016, new legislative norms came into force that affected the method of receiving funds from the state for the return of social tax. So, before they came into force, funds could only be received through the tax office, that is, in a lump sum payment. However, now it is possible to receive funds through the employing organization, by suspending the deductions to the state treasury of the tax on the income of an individual. In other words, until the full amount of the funds due to you is paid, they stop deducting 13% monthly from your salary and transfer it to the state treasury.

The new method has the following advantages:

• if a citizen has a large salary, he will feel a significant increase in it, which means that for a certain time the well-being of his family will increase significantly;
• you do not have to wait for the end of the tax period to apply to the tax office with completed documents for a deduction, as in the first case.

Despite the obvious advantages of the new method, we believe that the old, proven method is the most acceptable, since it allows you to get a large amount at once, not broken into pieces. Imagine that you can wait until the end of the year and get the money all at once, and then go out and buy a TV, for example, or save for it for the whole next year.

However, if the amount for treatment is small, it is possible to receive it at the workplace, as some compensation payments for treatment are returned to the employee with the first receipt of wages.

The procedure for obtaining a deduction through the tax office seems to us the most difficult, which is why we present you with step-by-step instructions for its passage, which will later be useful to those who have embarked on the path of receiving funds on their own, without having any provision for upcoming difficulties.

Video - Refund of 13% income tax on medical treatment

We prepare and execute documents

First of all, a citizen applying for a deduction must prepare and collect documentation containing the information necessary to carry out the process.

Table 1. What documents do you need to prepare in order to receive a tax deduction?

Document	Where to get and how to fill
	A certificate marked 2-NDFL is the first number on our list. It contains information confirming that a citizen is a conscientious taxpayer, that is: is an officially employed employee; receives income and makes monthly tax deductions from it on the income of an individual to the state treasury. Since the information contained in the certificate relates to the place of work of the citizen, he must receive the document in the accounting department of the employing organization. For its issuance, you must write an appropriate application. Such a certificate is issued for a specific tax period.
	An official contract on paper concluded with a medical organization providing services to the taxpayer. It is filled before the start of the procedures and kept until they are completed. Do not throw it away after if you want to receive the deduction on time, since you are legally entitled to receive a copy of it in a medical institution, however, the procedure is often delayed for a long time.
	A copy of the license of the medical institution where the taxpayer was treated is another mandatory element. Without submitting it to the tax service, you will inevitably be denied monetary compensation, since funds can only be returned for assistance from an accredited organization and nothing else.
	A certificate or other payment document certifying that the payment for the services rendered to the patient was made. It is issued, as a rule, at the cash desks of medical organizations.
	Referral from the attending physician, written to: passing specific procedures; purchase of medicines. In addition, it is better to stock up on a separate paper in the form of a medical report from a doctor confirming the need for medical care in the format of specific medical procedures and the use of medicines.
	Checks and other payment documents confirming the purchase of medicines recommended by the doctor.
	If the funds were paid as payment for medical assistance to relatives, that is, a spouse, minor offspring or parents, it is necessary to present documents confirming the real existence of family ties, that is: photocopies of the passport; birth certificates; marriage certificates.
	It is also necessary to provide the details of the bank account or plastic card account of the taxpayer, to which the tax service is obliged to transfer the due funds.
	It is necessary to declare expenses incurred in connection with receiving treatment using a form labeled 3-NDFL. We will talk about what it is in the next step of the instruction.
	Application for a partial income tax refund. It is not compiled independently, but downloaded from the official electronic resource of the Federal Tax Service or from the link below. Then the empty columns are intuitively filled.

Note! If you have changed several jobs in 12 months of the calendar year, you will have to provide a certificate from both organizations. Most often, 2-personal income tax is issued at the old workplace upon dismissal, so you just need to find it among the documents. The second paper will be issued by the new employer. How to fill out a 2-personal income tax certificate, you will find in.

Since in most cases it is required to provide copies, and not originals of the required documents, it is necessary to independently certify each photocopy. It is not difficult to do this. No need to go to a notary office and pay extra money, just endorse each page with a personal signature, decipher it and write the phrase “correct copy” next to it. Be sure to include the current date at the end.

Note! It is not necessary to certify every document, but every page.

Declaration for a refund of 13 percent for treatment

Filling out the 3-NDFL declaration form is one of the most difficult stages for a beginner, although in fact, the procedure for entering information into it is quite simple. You have all the necessary information in your hands in the documents accompanying it, you only need to correctly enter it in the appropriate columns.

This unified declaration form is used by individuals to receive funds for the deduction of any direction. In view of this circumstance, the Federal Tax Service has prepared specialized software for taxpayers, which can be downloaded from the official website of the service. The resulting electronic assistant not only independently generates a declaration in the final form, but also reduces the time spent on filling out. During its use, columns will appear in front of you, which will need to be filled out. Look for information to fill in the previously prepared documents presented in the list of the first step.

Filling out the form yourself is not much more difficult than using the program

In addition, it is necessary to comply with the rules of registration. The form must be printed exactly so that the form is not broken, on the sheet:

• A4 format;
• white;
• special paper for printing.

Try not to make mistakes when entering information into the declaration, since even the slightest inattention threatens you with correcting the form, as well as increasing the period for receiving funds. In especially neglected cases, taxpayers receive fines for information that the tax inspectorate considers knowingly false.

We send the collected papers for verification

Now that all the documents confirming the right to receive a deduction have been collected and, based on the information contained in them, the 3-NDFL tax return has been drawn up, you can proceed to the easiest step in the process: transferring a package of papers for verification to the Federal Tax Service, or rather its local branch, to which the taxpayer refers because of the address of his official residence. This can be done in several ways, each of which is good in its own way.

Option 1. Personal appearance at the tax office. Many taxpayers practice this option, as it seems to them the most reliable. Indeed, personal presence greatly facilitates the procedure psychologically, since the taxpayer can personally observe the acceptance of documents for processing, as well as ask questions of interest to the tax service specialists involved in his case.

A significant disadvantage of the method is the need to waste a large amount of time, very often taken to the detriment of work or personal life. Think about it, you have to drive to the tax office, get a coupon, stand in line and only then get an appointment with a specialist, then come back. However, in a sense, these time costs are justified, since the specialist will immediately review the documentation proposed for verification and point you to errors that need to be corrected.

Option 2. The transfer of documents is carried out by mail. This method is relevant in the case when the shipment is made in the format of a valuable letter, to which an inventory is filed containing information on the attachments inside it. In addition, it is imperative to order notifications of receipt of the parcel, since due to the human factor, specialists may lose the documents and claim in the future that they have not been received. Having a notification in hand, you can prove your case without any problems.

Copies of the postal inventory also need to be made in the amount of two items, with the same purpose - to have proof on hand. Inside this inventory, all papers enclosed in the shipment are indicated. will tell you how to properly make an inventory of documents for the tax.

The advantages of the desired method include significant time savings, which a modern person does not have much of, however, if the employees of the Federal Tax Service find that some of the necessary documents are missing in the shipment or an error was made in one of them, you will only know about this upon completion of a desk audit . That is in eight to twelve weeks.

We are waiting for the verdict of the tax service

As soon as the department of the tax service accepts for processing your application for receiving funds, along with the prepared documents, its specialists will begin to carry out the desk audit procedure. According to the letter of the law, at the end of the process, within a ten-day period, you will be sent a so-called notice in writing, inside which the final results will actually be indicated. If you receive a refusal, its reasons, without fail, will be indicated inside the letter received from the tax.

Note! If during the course of the audit the specialists have questions requiring clarification, your immediate presence will be required to clarify the circumstances. However, more often than not, this does not happen.

Important nuances

We would like to draw your attention to several important points. Income tax refund is possible only for those annual periods in which payment for medical procedures and medicines was made.

Receiving the full amount in a lump sum payment is possible only after the end of the current tax period, that is, next year. If the timely registration of the deduction did not occur, the procedure can be carried out later, however, no later than the course of the next two years, since, according to the letter of the law, payments on deductions are made for the three years that have passed before the current tax period.

Summing up

The return of 13% of the amount of treatment received is a serious help for the citizens of the Russian Federation, since domestic medicine, despite its nominal free of charge, requires serious investments. The quality, timeliness and general level of medical services provided depend on the money paid. By creating a special list of procedures that are considered expensive, you can get tangible compensation for expenses and maintain the well-being of the family at the proper level.

Do not forget to regularly check the list, as it is supplemented annually with new items, because the prices for medical services are growing. It is important to remember that funds spent on treatment on the recommendation of a doctor are subject to a refund. Simply put, a citizen will not be able to get a deduction for the purchase of cold medicines.

Be attentive to filling out and processing documents, follow the procedure for obtaining a deduction gradually, and soon you will receive the money you are entitled to by law.

How do I get a tax deduction for pregnancy care? This question interests many women who are expecting a baby. The Tax Code of the Russian Federation provides for the payment of social deductions to women who are registered with a doctor for pregnancy.

What is the pregnancy tax credit?

The return of the tax is due to the fact that young mothers spend a lot of money during pregnancy.

The most expensive are the following services and purchases:

• delivery of various tests from the earliest dates until the moment the baby appears;
• the purchase of expensive vitamins and medicines necessary to maintain the body of a woman and a child;
• passing diagnostics;
• payment for services in the antenatal clinic, if the pregnancy is managed in a private clinic;
• covering the cost of delivery and hospital stay.

Not many women know that they are under Art. 210 of the Tax Code provides for a tax deduction for pregnancy management. Nevertheless, part of the funds can and should be returned, especially those spent on medical services.

During pregnancy, women should study the legislation in detail in order to know their rights, how the social tax is refunded, what documents must be submitted and where.

For example, if a woman works, then she is required to return part of the funds withdrawn from her salary as a 13 percent income tax. But you can return no more than this percentage level. The same applies to the amount that was spent on the pregnancy of a young mother, i.e. no more than 13%.

If a woman was prescribed a very expensive treatment, because. there were complications during pregnancy, childbirth or caesarean section, then all funds are returned.

The only condition in order to return the tax deduction for paid pregnancy care, in all cases, is the documentary evidence of all the money spent.

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Who is entitled to the pregnancy tax deduction?

A social subsidy is provided to a woman for conducting pregnancy, registering in a paid clinic, renting a ward, delivering a child, concluding an insurance contract, if several important conditions are met:

1. The future woman in labor is a citizen of the Russian Federation.
2. Repeatedly passed the examination, took tests, was observed in public or private medical institutions of the country.
3. She has a permanent place of work, where she signed and renewed an insurance policy several times at her own expense, as well as an agreement on an additional medical examination. These documents must provide for the payment of insurance money.
4. During pregnancy and childbirth, complications arose that required urgent treatment, which was expensive.
5. The annual income of a woman should be about 2 million rubles or more.

At the same time, the law established a number of restrictions for which the tax deduction for pregnancy is not provided:

1. If the insurance policy and the contract for additional medical care did not include items for which funds are paid.
2. Observation of a pregnant woman, her registration in a paid clinic during childbirth took place outside the country.
3. Medical institutions that can provide paid services to women in labor are licensed by the Ministry of Health. It should not be overdue, therefore, before signing an agreement with the clinic, you must ask the doctor for documents.

What is the procedure for the return of social deductions? If the spouse of a young mother has a permanent job and is a taxpayer, then part of the funds spent on pregnancy and childbirth can be issued to him. To do this, you must contact the clinic, where they must issue a certificate of the provision of paid services for specific types of treatment. It is necessary to indicate the husband as the payer, as in the income declaration for individuals.

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What documents need to be provided

When submitting documents to the inspection, it is necessary to collect the following package of papers:

1. An application written by the recipient by hand.
2. Completed tax returns. One must be taken from the place of work or from several places if the spouse was officially registered in different companies or institutions. It is important that the document bears the signature of the accountant and the seal of the structure. The second - according to form No. 3, about income for the whole year.
3. A copy of the agreement signed with the medical institution where paid pregnancy and childbirth was carried out. A copy of the license must be attached along with it. Sometimes it may not be provided if it is indicated in the certificate of services.
4. Receipt of payment and certificate of treatment costs, which are issued only by the administration of the clinic. The certificate must contain a special code characterizing the type of pregnancy. 01 would mean conventional delivery, and 02 would mean significant complications.
5. Documents for relatives, if deductions will be issued for them. In particular, it is necessary to provide a birth certificate, marriage certificate, a notarized power of attorney.

The collected documents must be accompanied by the number of the bank account where the money will be transferred. All copies must be certified and only then take all the papers to the tax office at the place of residence. You can donate both personally and through a trusted person or send by mail. In the latter case, an inventory (2 copies), a list of documents must be enclosed in the envelope. Forwarding is recommended only by valuable letter.

You need to make deductions in the year that will go after pregnancy and childbirth. For example, in 2016, if the birth of a child occurred in 2015. There are difficulties that prevent the declaration and all documents from being submitted on time, then this can be done later. For example, payments are made for the last three years.

In the tax office documents are checked from 2 to 4 months, after which the applicant will be informed about the results (within 10 days). Sometimes a woman in labor or her relative, on whom the papers are issued, may be called to clarify some details. If the answer is yes, the money will be transferred to the specified bank account. Funds for this social benefit are not issued to the applicant.

The compulsory medical insurance policy allows citizens of the Russian Federation to take tests free of charge. Forcing a Russian to pay for tests often has no legal basis. It is quite possible to avoid unnecessary expenses, or at least try to return the money for paid tests.

Standards for providing free assistance to the population in Russia:

1) Post-e of the Government of the Russian Federation of December 19, 2016 No. 1403
2) Federal Law No. 326-FZ dated November 29, 2010. "On compulsory medical insurance in the Russian Federation"

The list of diseases to be treated free of charge is briefly outlined in paragraph 6 of Article 35 of Federal Law No. 326, and is detailed in the List of Section 4 of Post-i No. 1403.

A citizen of the Russian Federation is not obliged to pay for tests ordered for:

1) treatment of pathologies (in the List)
2) diagnosis of these pathologies
3) diagnosis of concomitant diseases
4) prevention of suspected pathology and related diseases

For example, a doctor suspects that a patient has a certain disease, usually accompanied by another pathology. If tests to identify the "main" disease are free, then tests for comorbidities should also be paid for by your insurer.
Medical standards of the treatment process can be viewed on the website of the Ministry of Health of the Russian Federation.

The main types of free analyzes:

1) Blood test for syphilis, markers, HIV, and other infections
Analysis of blood and plasma for the content of the main. elements
2) Blood and lymph tests (biochemistry)
3) Analysis for hormones
4) Biopsy
5) Studies of tissues and organs (MRI, CT)
6) x-ray. research
7) ultrasound. research
8) scrapings, smears

You should pay for tests only if you suspect exotic autoimmune or genetic pathologies, which occur in only 0.01% of cases. Also, the policy will not cover the cost of research for aesthetic medicine.

How do I know if a scheduled analysis is free?

To determine the legality of sending a specialist for a paid study, you should find out if this analysis is included in the list of services of the basic insurance program. This list of services can be supplemented by:

A) Employee health programs from the employer
b) Regional programs

1) Check in the List of Post-I No. 1403 for the presence of pathology.
2) If the disease is not there, then you need to familiarize yourself with the list of services of the insurance company or the patient's employer.
3) Find out the list of free tests for diagnosing this disease on the website of the Ministry of Health.
4) The regional list of free procedures for the population in Moscow is on the website of the Moscow Department of Health mosgorzdrav.ru/ru-RU/health/default/card/83.html
5) About the insurance services from the employer can be found in the appendix to the employment agreement.
6) If the disease is in at least one of the above programs, and the tests prescribed by the doctor are included in the standard of treatment of the Ministry of Health of the Russian Federation, then the patient is not required to pay for the analysis.

How to get a referral for a free analysis?

1) If the doctor of the state clinic refuses to issue a referral for a free analysis, you need to write a complaint addressed to the head physician.
2) If the complaint has no effect, the patient should contact his insurance company.
3) If you still failed to get a referral for a free analysis, send a claim to the Moscow City Compulsory Medical Insurance Fund, which controls the activities of private insurers.