Reimbursement of personal income tax for treatment. Tax refund for treatment

The disease is accompanied not only by physical discomfort, but also by material costs. Can get rid of the disease doctor. With regard to reimbursement of material costs, the legislation provides for certain financial guarantees for citizens. Norms establish lists of services and a list of medicines, in case of payment of which it is possible to receive compensation. The law also provides special conditions for the passage of expensive medical measures. Let us consider them in more detail.

Reimbursement of personal income tax for treatment

It is provided in art. 219 TC. The provisions of the article establish the right of the payer of personal income tax to receive a deduction for the purchase of medicines and treatment. In other words, a person who receives official income can compensate for part of the money spent on restoring health. Each such citizen transfers to the budget 13, and in some cases 30% of his profit. This is the personal income tax rate. There are forms of profit, as well as their parts, from which deductions to the budget are not implemented.

Obligatory conditions

To submit documents for the recovery of personal income tax can be a working citizen and paying out 13% or 30%. These conditions are considered basic. However, they are not the only ones. You can receive a deduction if:

• Restored their own health or relatives.
• The services rendered are included in the list on which the deduction is granted.
• The treatment took place in a medical institution working in accordance with the license.

The deduction for the purchase of medicines and insurance compensation

You can apply for a personal income tax refund if:

• Preparations issued by a doctor were purchased for themselves or relatives for their own money.
• Purchased medicines are included in the list, which provides for deduction.

Compensation for VHI payments can be calculated if:

• The amounts were paid in their favor or on relatives.
• The insurance company operates under a license.
• The contract covers only the treatment itself, without including the cost of medicines.

In these cases it is important to find out whether the medication or service falls into a special list for which the deduction is valid. The lists are set by Government Decree No. 201 of 2011.

Compensated services

Partial compensation of personal income tax for treatment is possible if:

• Therapeutic or diagnostic measures were carried out by specialists of the ambulance team.
• Medical examination was carried out.
• Prevention, therapy and diagnosis were performed in outpatient / inpatient settings.
• Activities were carried out from the sphere of health education.
• Therapy, rehabilitation, diagnostics, prevention took place in sanatorium and resort conditions.

An Important Moment

The legislation provides for the reimbursement of personal income tax to pensioners and their close relatives. They can expect a full deduction, but the amount from which it will be made, should not exceed 50 thousand rubles. The amount of expenses can include payment of insurance premiums and self-purchase of medicines. The amount of the tax deduction for expensive medical measures is not limited. In accordance with its value, a refund of 13% is effected. As a result, a citizen will receive no more than 6500 rubles. Such deductions are levied on all pensioners without exception, who have restored their health from their own resources. Therapy can be conducted in private clinics. On a tax deduction, this is not reflected in any way. However, if the VHI policy is issued on behalf of the employer, there is no refund of personal income tax for treatment.

Settlements for employees

Reimbursement of personal income tax for treatment can not be more than 13% of salary. The maximum amount for deduction is 120 thousand rubles. But only 15,600 rubles are returned, constituting, in fact, these 13%. The legislation establishes a list of medical services for which the specified limit does not apply. This list includes expensive services.

Restoring the health of relatives

As was said above, you can count on compensation if you have paid for the treatment of close people from your own pocket. The list of such relatives is formulated in the UK. This list includes spouses, children and parents. All these persons have the first degree of kinship. When submitting documents for tax refunds, it is necessary to take into account that deduction is required if the services were provided by a licensed medical institution and are included in the appropriate list approved by a government decree. The same rule applies to compensation for the cost of drugs prescribed by a doctor.

Expensive medical services

This list includes surgical treatment:

1. Congenital pathologies.
2. Complex forms of blood diseases.
3. Diseases of the nervous system.
4. Complex forms of eye pathologies.
5. Diseases of the respiratory tract.
6. Complications of pathologies of digestive organs.

In the list of expensive services there is also treatment:

1. Hereditary diseases.
2. Pathologies of the thyroid gland.
3. Complications of myasthenia gravis and polyneuropathy.
4. Pathologies of connective tissue.
5. Diseases of the pancreas.
6. Severe pathologies of the digestive, circulatory and respiratory systems in children.
7. Complications of diabetes.
8. Malignant tumors by combined means.
9. Osteomyelitis.
10. Rare forms of anemia and blood clotting problems.
11. Burns of the body.
12. Eye diseases.
13. Complications that occurred during pregnancy, during and after childbirth.
14. Infertility.

The same list includes:

1. Types of therapy associated with hemodialysis.
2. Assistance for premature newborns.
3. Implantation, implantation, transplantation.
4. Restorative operative interventions on joints and prosthetics.

All these services are quite expensive. In this regard, their cost in calculating the tax deduction is taken into account in full.

Benefits for IP

For employers who insure their employees on VHI policies, there are also certain relaxations. However, they have their own specifics. In the first place, IP acts as taxpayers and is therefore able to receive deductions. In addition, the entrepreneur has the right to expect compensation if he restores the health of his relatives. In this matter, the order is similar to what is provided for natural persons. The right to a privilege arises from a citizen at a time when a thirteen percent tax can be withheld from his profits. If the income of an individual is sufficient, he can expect to receive personal income tax (dental treatment or other services provided for in the law). Only part of the income deductions of natural persons will be compensated. With respect to other established fees, this exemption is not provided.

Destination order

Reimbursement of expenses for the purchase of medicines, for the treatment, prevention, rehabilitation, diagnostics can be done only in those years in which they were directly paid. To declare income (in accordance with the 3 NDFL) and to receive compensation, deadlines are set. This can be done in a year, which will follow a time interval of 12 months. From the date of payment. That is, if it happened in 2015, then the right to deduction is realized in 2016.

In the event that for some reason it was not possible to immediately reimburse compensation in the specified time, it can be done later. However, one condition must be taken into account. It consists in the fact that only three past years are taken into account. That is, in 2016, you can get a deduction for 2015, 2014 and 2013 years. The process of registration of a tax benefit consists in collecting the necessary papers, submitting them to the inspection, checking the documents submitted by the authorized specialist and transferring the funds.

Procedure for obtaining

The legislation establishes a list of documents for tax refund. The inspection must be submitted:

1. Contract with a licensed medical institution.
2. The declaration (ф. 3 НДФЛ).
3. A certificate confirming the financial costs.
4. Help on f. 2 Personal Income Tax.

Registration is carried out in several stages:

1. The declaration is completed.
2. An application is submitted to the enterprise's accounting department for a certificate confirming the income.
3. Documents are prepared for relatives (if their health was restored or medicines were purchased for them).

The authorized specialist will provide a form that also needs to be filled out. It will contain a direct application for a deduction. The inspection of papers submitted to the inspection takes about 3 months on average. Approximately a month is required to transfer the compensation amount. In general, until the deduction is received, this will take about 4 months. Recently, however, this procedure is faster.

Examples of calculations

An employee of the company underwent an operation on the pancreas. Surgical intervention was held in 2013. In total, the citizen needed 700 thousand rubles for 2 years to buy drugs and pay for the operation. This operation is included in the list of expensive medical services. For reference, the operation is encoded "2". Taking this into account, this amount is taken into account in full. That is, from 700 thousand rubles is deducted 13%, which is 91 thousand rubles.

Another example. The pensioner spent in 2013 50 thousand rubles for the medical treatment of ischemic disease. In the next, in 2014, his expenses for these events amounted to 20 thousand more. However, the law sets a limit on compensation of 50 thousand. The type of treatment used does not apply to complexes that are used in restoring the cardiovascular system. In this regard, the amount of 100 thousand rubles will be taken into account. Accordingly, a tax deduction of 13% will be effected from it. Thus, it will amount to 13 thousand rubles.