What documents are required?
To apply for a deduction, patients must contact the tax office at the place of registration (registration). It is necessary to submit a declaration, which must include all income‚ as well as the money spent on treatment last year. The declaration form can be obtained from the tax office, as well as on the website nalog.ru.
To receive a tax deduction for medical services, along with the declaration, you must submit to the tax office:
- Application for a refund of personal income tax from the amounts spent on treatment.
- Certificate of payment for medical services provided by the medical institution (issued by the clinic).
- Cash receipts or bank statements confirming the transfer of money to the account of a medical institution.
- Copies of an agreement with a medical institution on the provision of expensive medical services.
- Marriage certificate (provided if the taxpayer paid for the spouse's treatment).
- A copy of the passport and certificate of assignment of TIN.
- Certificate of income in the form of 2-NDFL (issued by the employer's accounting department).
During the course of treatment, it is recommended to keep not only receipts for payment for certain services, but also the original prescriptions that were issued by the attending physician.
Obtaining documents in a medical facility
The clinic must provide the patient with the following documents for the tax office:
- Certificate of expenses for payment of services of a medical institution.
- Written contract with the clinic for treatment (copy).
- Medical license certifying the right to carry out medical activities (copy certified by the signature of the head of the medical institution and the seal).
To receive these certificates and copies of documents, the patient must provide the clinic with:
- Passport copy.
- Copies of checks.
- Application for the issuance of documents confirming the fact of payment for medical services.
If the taxpayer plans to receive a social deduction for paying for medical services to a spouse or other close relative, the clinic must provide:
- Copies of the passport of the payer and relative.
- A copy of the document confirming the relationship (marriage certificate, etc.).
- Application for the issuance of documents that confirm the fact of payment for medical services.
After submitting all the necessary copies of documents and receipts, the necessary certificate is issued by the clinic within 7 working days.
How to calculate tax deduction?
The deduction is calculated quite simply - the patient receives 13% of the funds from the amount that was spent on treatment. This takes into account the income of the taxpayer for 1 year, which must exceed the amount paid for the services of the medical center for the year.
- The total income for 2017 is 530,000 rubles.
- Treatment in 2017 cost 215,000 rubles.
- 530,000 > 215,000, so a deduction of 27,950 rubles will be credited to the patient's account.
The amount spent on medical treatment can be equal to the annual income. But the taxpayer's income should not be less than the money spent on treatment. In such a situation, the difference between them "burns out" and the amount of the deduction is calculated in accordance with the patient's annual income.
The deduction can be received within three years from the date of payment for the treatment.
120,000 rubles - the maximum amount of expenses for treatment and (or) the purchase of medicines, in conjunction with his other expenses related to education, payment of contributions to the funded part of labor pension, voluntary pension insurance and non-state pension provision, from which you can get a tax deduction.
This restriction does not apply if the taxpayer spent money to pay for expensive medical services. For such services, a deduction is provided on the entire amount spent on treatment.
You can check whether medical services are expensive in the list of medical services and medicines for which a deduction is provided, approved by Decree of the Government of the Russian Federation of 19.03.2001 No. 201.
The tax deduction is granted to the taxpayer after the tax inspector checks the declaration, as well as certificates, applications, cash receipts and other documents. Such verification takes no more than 3 months. If errors were made in the preparation of the application and submission of the necessary documents, the tax authorities notify the patient of this fact.
Money is returned within 30 calendar days from the date of completion of the verification.
To receive a full tax deduction, the patient must prove that the funds were spent on treatment. In this regard, it is recommended to keep:
- Sales receipts for purchased drugs.
- Written prescriptions written by a doctor.
- Receipts for payment of expensive procedures.
- Certificates for the provision of medical procedures by the clinic.
Sometimes the return of funds by the tax inspectorate is carried out in violation of the deadlines. In the event of a delay in the return of money, the taxpayer may demand the return of not only the amount of the deduction, but also interest, which is calculated for each overdue day at the rate established by the Central Bank of the Russian Federation.