How to get a tax deduction for treatment: who can receive it, for what services, within what time frame and with what restrictions

A deduction for treatment can be obtained in accordance with the tax legislation of the Russian Federation. For which years can I receive a medical deduction for personal income tax in 2021? What changes have occurred in the procedure and conditions of this tax deduction in 2021 and 2021? What deduction and for what treatment can they provide? Is it possible to get a deduction for treatment for relatives? How to fill out 3-NDFL for deduction for treatment? The answers are in this article.

The state takes care of citizens, including stimulating their spending to maintain a decent standard of living. One of the areas of such incentives is the exemption from income tax of part of the income spent on maintaining the health of a citizen and his family members.

If the tax was nevertheless withheld (for example, by the citizen’s employer), then it can be returned . To do this, you need to submit to the Federal Tax Service:

1. Declaration in form 3-NDFL with deduction.
2. Documents confirming the deduction.
3. Return application.

The mechanism for returning personal income tax from the budget is described in detail in our article “How to return personal income tax for a tax deduction: a sample application for a refund 2020.”

IMPORTANT!

You can receive a personal income tax refund not only from the tax office, but also from the employer. To do this, you should receive a special notification from the Federal Tax Service.

You can get your money back for treatment/medicines only for those years when they actually paid for. However, you can submit a declaration and return the money in the year following the year of payment. That is: if you paid for treatment in 2021, you can return the money in 2020.

Sometimes it happens that a person does not file a deduction immediately. This can be done later , but you will be able to return the tax for no more than the last 3 years . So, in 2021, you can apply for a medical tax deduction only for 2021, 2021 and 2021 inclusive.

IMPORTANT!

If you are filing a personal income tax return for previous years, the declaration should be submitted in the form that was valid for the year of filing ! For example, if in 2021 you decide to return personal income tax for treatment in 2018, then 3-personal income tax must be filled out on a form relevant for 2021.

The maximum deductible amount may vary depending on whether the treatment was “routine” or expensive.

The standard limit for social deductions is 120,000 rubles per year

KEEP IN MIND

In addition to the deduction for ordinary (not expensive) treatment, there are other types of social deductions. And a limit of 120,000 rubles is set for them in total . So, if you incur additional expenses during the year, for example, for additional pension insurance (which also gives you the right to a deduction), you can still claim a refund only from the amount of 120,000 rubles - both for treatment and insurance together. This means that if the treatment is not considered expensive, then only an amount not exceeding 120,000 rubles can be deducted from taxable income.

There is no deduction limit for expensive treatment

However, the fact that the treatment was expensive remains to be confirmed.

An indication of the type of treatment (expensive or not) is in the document, which must be taken from the medical institution. It is called “Certificate of payment for medical services for submission to the tax authorities.”

This certificate really needs to be submitted to the Federal Tax Service along with other mandatory documents for deduction.

The current certificate form in 2021 looks like this:

The help contains the “Service Code” field. It is he who determines what treatment was provided:

• if the field contains “ 1 ” – medical services provided, i.e. with a deduction limit of 120,000 rubles;
• if “ 2 ” – the treatment received is considered expensive; You can claim a deduction for the full amount of expenses.

The deduction for treatment may include the cost of medications purchased for this treatment (Article 219 of the Tax Code of the Russian Federation). The conditions for deducting amounts spent on medicines are as follows:

1. Purchased medications must be prescribed by a doctor. To confirm this fact, the recipient of the deduction needs to take a special prescription for each drug from the tax office.
2. The person claiming the deduction must pay for all purchases himself (from his own funds).
3. The fact of payment must be confirmed by documents - checks, bank card statements, etc.

The prescription for deduction for medications also has a prescribed form - No. 107-1/u.

NOTE

The prescription form for the tax office retains the name No. 107-1/u, but may be modified. The form, current in 2021, was approved by order of the Ministry of Health dated January 14, 2019 No. 4n. Prescriptions issued, for example, look a little different in 2021. But if you filled out a prescription in 2018 and claim the deduction in 2020, you don’t need to redo it.

IMPORTANT!

A prescription for the Federal Tax Service can be issued later than a prescription for a pharmacy, at the written request of the patient. A healthcare provider can issue such a prescription based on the prescription records in the medical record. It is permissible to take form No. 107-1/u for tax purposes within 3 years after the end of the year in which the medications were prescribed.

Letter No. 04-2-02/105 of the Federal Tax Service dated 02/07/2007 provides for the only exception when a prescription for deduction for medicines need not be filled out : this is when the patient was in a hospital and bought the necessary medicines there.
In this case, it is enough to provide proof of payment for the drugs, a hospital extract and certificates of medical services. Sometimes a patient receiving treatment has to purchase medical materials and components needed by doctors at his own expense. These expenses can also be included in the personal income tax deduction for treatment if the following series of conditions are met.

The right to deduct personal income tax is not granted for absolutely all medical expenses, but only for those that the person really needed . For example, you cannot receive a deduction for plastic surgery , which the patient decided to do of his own free will, being in fact healthy.

In order to systematize the abundance of medical actions based on their real need for health and cost, the Government of the Russian Federation approved several lists:

• A list of “ordinary” medical services for which a limited deduction is provided (no more than 120,000 rubles per year). For these services, the certificate includes the service code “1” ( List of common medical services ).
• A list of expensive treatments for which the deduction is unlimited. The certificate will include the service code “2” ( List of expensive medical services ).
• List of medicines that are subject to deduction.

The list of medicines for which it was possible to obtain a deduction was used until June 17, 2019 . Law of June 17, 2019 No. 147-FZ in sub. 3 p. 1 art. 219 of the Tax Code of the Russian Federation were amended. They abolished the condition according to which drugs for deduction must be on the approved List.

This change in the Tax Code of the Russian Federation applies to income received after 01/01/2019. Thus, if you submit a deduction for 2018 and earlier, the medications for deduction will still be checked against the List.

The latest edition of the List of Medicines (approved by Decree of the Government of the Russian Federation dated March 19, 2001 No. 201) is still valid.

List of medicines

Note that there is usually no great need to understand the lists. Medical institutions that issue certificates and prescriptions issue them in accordance with the lists. The likelihood of an error (that the certificate will be given, but the tax authorities will not accept it) is minimal .

If you paid for the treatment of a family member, you can claim a tax deduction. To do this, several conditions must be met simultaneously:

• A relative is a member of your family according to the civil and family legislation of the Russian Federation (remember that this is a spouse, child, parents, etc.).
• It is possible to confirm family ties (for example, present a birth certificate for the child). In this case, a copy of the document confirming the family relationship must be submitted to the tax office along with a package of documents for deduction.
• It is possible to confirm that it was the applicant for the deduction who gave the money for treatment (paid from his own account, was included in the agreement with the medical institution as a payer, etc.).
• Expenses for the treatment of a relative meet the general requirements for recognition of a deduction (there is a certificate of medical services, prescriptions for medications, documents for payment, etc.).

Summarizing the above, we will compile a list of documents that must be provided to the tax authorities to confirm the deduction for treatment/medicines:

1. Certificate of provision of medical services.
2. A certificate stating that medical materials and components had to be purchased for treatment (if this was the case).
3. Documents confirming actual payment for medical services (medical materials).
4. Prescription in form No. 107-1/у for purchased medications.
5. Documents confirming payment for medications (pharmacy receipts, card statements, etc.).
6. Documents confirming family relations, if a deduction is received for the treatment of a relative.

In addition, you should submit to the Federal Tax Service:

• documents confirming the withholding of personal income tax (13%) from your income (for example, a certificate of income from the employer);
• application for personal income tax refund;
• Declaration 3-NDFL for deductions for treatment.

Let's look at the procedure for filling out 3-NDFL with a deduction for treatment using an example.

EXAMPLE

Petrov P.I. in February 2021, an urgent operation was required, which he performed for 200,000 rubles. In the certificate issued to Petrov at the hospital, the services provided to him were assigned code “2” - expensive. After the operation, Petrov took medications prescribed to him for six months, which he bought himself. In total, he spent 130,000 rubles on medicines. He has receipts from pharmacies, a hospital extract with prescriptions and prescriptions in form 107-1/u.

Petrov’s income for 2021 amounted to 460,000 rubles, personal income tax was withheld from them by Petrov’s employer (confirmed by a certificate of income from the employer). Other income and amounts to be deducted in 2021 from Petrov I.I. No.

To prepare the certificate, Petrov does not need all the sheets of the declaration, but only those on which he will enter the data. For 3-personal income tax with a deduction only for treatment, these will be:

• title page;
• Section 1;
• Section 2;
• Annex 1;
• Appendix 5.

We described how to fill out the title page of the 3-NDFL in 2021 in the article “What codes to put on the title page of the 3-NDFL declaration for 2019.”

What data to indicate in Section 1 of the 3-NDFL form in 2020, see our material “KBK and OKTMO in the 3-NDFL declaration for individuals.”

You may also be interested in “ Rules for filling out a declaration on paper ”

Petrov will start with Appendices 1 and 5, since other sheets should already contain final data.

For Appendix 1, data is transferred from documents confirming income and withholding personal income tax of 13%. Petrov will take them from the income certificate (2-NDFL) issued by the employer.

Section 2 will contain summary data for calculating your personal income tax refund.

Next, using the direct link, you can view and fill out 3-NDFL for free with a deduction for treatment in 2021.

EXAMPLE 3-NDFL 2021 WITH DEDUCTION FOR TREATMENT

A deduction for treatment in 2021 can be obtained for 2021, 2021 and 2017, subject to the fulfillment of a number of conditions and the submission of supporting documents.

In addition to yourself, you can claim a deduction for a family member.

In order for the tax to be refunded, the deduction and personal income tax for refund must be declared in Form 3-NDFL.

Read also

25.03.2020

Tax deduction for treatment: what is it in simple words

When working under an employment or civil contract, you pay personal income tax (NDFL) - 13% from each salary. If you receive, say, 50 thousand rubles a month, you give the state 6,500 rubles in tax. Over the course of a year, 78,000 rubles are accumulated. The state makes it possible to return this money by applying for a tax deduction (it is called social). If you used paid medical services, this is just such a case.

Information contained in the document

Drawing up an application for a tax deduction is mandatory when processing a refund . Without it, even if you submit a 3-NDFL declaration and other documents, there will be no result. To complete the document you will need the following information:

• Code of the inspection that will review the document.
• TIN.
• Passport details.
• Information about the amount of tax deduction.
• Your bank account details.

Who can receive a deduction for treatment

Only those who paid it can get their income tax refunded. The Tax Code contains the following list of persons entitled to deductions for treatment and the purchase of medicines:

• citizens of the Russian Federation working under an employment or civil contract and paying personal income tax;
• pensioners who continue to work;
• foreigners who spend more than 180 days a year in the Russian Federation and pay personal income tax here;
• parents or guardians of a minor patient.

You can return your personal income tax by spending money both on your treatment and on the treatment of your spouse, as well as your own parents and children.

Is it possible to receive a deduction several times within one year?

This question arises when treatment is paid for several times during the year. It doesn’t matter whether you continue your own treatment, whether you need additional procedures and medications, or whether your relative gets sick.

To confirm your right to the deduction, contact the tax office for notice to the employer as many times as required.

But remember that within one year the total amount of social deductions cannot be more than 120 thousand rubles. That is, the maximum amount for return is 15.6 thousand rubles.

Example:

Let's say in February 2021 you were treated in a paid clinic. In April, after checking your documents, you receive a notice from the tax office and give it to your employer. From this moment on, the accounting department suspends the withholding of personal income tax from your salary. Then, in June of the same year, you pay for the installation of braces for your child and re-apply to the tax office in order to confirm your right to a deduction. After receiving the notification, your accounting department again suspends the withholding of personal income tax from your salary.

Amount of tax deduction for treatment

The amount you spend on treatment or purchasing medications will be deducted from your annual income, and personal income tax will be withheld only from the balance. At the same time, the maximum amount of social tax deduction is 120,000 rubles. For clarity, here is an example:

Your annual salary is 500,000 rubles. Your employer withholds personal income tax (13%) from it - 65,000 rubles per year. You receive 435,000 rubles in your hands.

But now you arranged a grandiose dental treatment for 200,000 rubles. We issued a deduction. From your annual income (500,000 rubles), not 200,000 spent on teeth is deducted, but 120,000, since this is the maximum deduction for treatment established by law. We get: 500,000 – 120,000 = 380,000 rubles. Now personal income tax will be withheld only from this amount. You should receive 500,000 – (380,000 * 0.13) = 450,600 rubles in your hands.

The difference in income between the second and first options, as we see, is 15,600 rubles. This is the amount that will be returned to you by the tax office or employer (read about the nuances of filing a deduction in the chapter “How to get a tax deduction for treatment”).

Note! The social deduction is provided in total for both treatment and training (it is up to you to choose which expenses to compensate).

There are exceptions. Their list is given in Decree of the Government of the Russian Federation No. 201 of March 19, 2001 “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.” The very last paragraph of this document - the List of expensive types of treatment for which a tax deduction is made in the full amount of funds spent - consists of 27 points (the main ones are listed in the “Frequently Asked Questions” section). That is, if you performed an operation from the list worth a million rubles, this amount will be deducted from your income, and you will pay personal income tax only on the remainder. Do you get a negative result (income is lower than the amount spent on expensive treatment)? This means that all personal income tax withheld from you during the reporting period will be returned to you.

Paper feeding methods?

There are several ways to submit an application and other papers to receive a tax deduction.

1. Transfer in person by visiting the tax office.
   Pros:
   • you will immediately know if any of the papers are completed incorrectly, if not a complete set;

   You can quickly ask questions.

Minuses:

• you may lose time in line;
• The inspection is not open on weekends; you will have to visit it during business hours.

Disadvantages - in order to start working in your personal account, you need to do some preliminary work: identify your identity, make an electronic signature.

Getting a tax deduction for treatment is not difficult: follow the instructions, keep payment and other documents , learn to work in the taxpayer’s office. Don't pay too much - get tax deductions!

What expenses can be deducted for treatment?

The list of expenses that are eligible for reimbursement through an income tax refund includes:

• Treatment costs (inpatient or outpatient).
• Expenses for medications prescribed during treatment.
• Costs of insurance premiums when applying for a voluntary health insurance policy.

But even in these categories, not all expenses can be returned. Tax legislation allows you to apply for a deduction if your money is spent on:

1 Dental treatment

This category includes not only the actual installation of fillings and the treatment of caries or pulpitis. Here is a list of dental services for which personal income tax will be returned to you:

• Diagnosis and treatment for emergency indications (flux, acute pain, etc.).
• Routine diagnostics and preventive procedures.
• Rehabilitation procedures (physiotherapy).
• Prosthetics with installation of dentures and implants.
• Surgical treatment of dental abnormalities or tumors.
• Dental restoration.

Note! Aesthetic dentistry (replacing healthy teeth, whitening, etc.) is not included in the list of services after which a personal income tax refund is possible!

From the point of view of the refunded amount, there is one caveat. Based on the recommendations of the Federal Tax Service of the Russian Federation No. 04-2-05/7 dated December 25, 2006, dental services are not considered expensive treatment, therefore the maximum deduction cannot exceed 120,000 rubles (and, accordingly, 15,600 rubles will be returned to you). But there is one exception: implantation (see clause 9 of the List of expensive types of treatment in Russian Government Decree No. 201 of March 19, 2001). In this case, you will receive a deduction for the entire amount spent on the procedure.

Example

Citizen of the Russian Federation V.V. Petrov in 2021, I had prosthetics done on my lower jaw teeth at the Dent dental clinic for 118,000 rubles. Over the course of the year, Petrov’s employer transferred 11,100 personal income tax rubles to the budget for him. 13% of the 118,000 rubles Petrov spent on treatment is 15,340, which is less than the maximum possible 15,600 rubles. However, Petrov can only count on 11,100 rubles, since the taxpayer cannot return more money than he paid to the budget. The balance of 4,240 rubles “burns out”, since social tax deductions are not carried over to the next year.

2 Treatment in a hospital/clinic

The list of specific services is contained in Decree of the Government of the Russian Federation No. 201 of March 19, 2001. It includes all diagnostic, treatment, prevention and medical rehabilitation services across the chain of medical institutions, from ambulances to dispensaries. This also includes medical examination services.

But a personal income tax refund will only be possible if several requirements are met. All of these medical institutions must have a state license, be located on the territory of the Russian Federation and maintain “transparent” accounting.

For each service provided, an agreement must be concluded, and payment must be confirmed by certificates and receipts received from the medical institution.

Example

In 2021, a resident of Kostroma M. underwent a paid course of treatment for a sexually transmitted disease at a dermatovenerological dispensary. The cost of the course, which included a comprehensive diagnostic study, medical procedures and follow-up, was 33,000 rubles. In 2021, M. paid 28,000 rubles in personal income tax. Therefore, she will receive a tax refund in full of the issued tax deduction: 33,000 * 13% = 4,290 rubles.

3 Sanatorium-resort treatment

Article 219 of the Tax Code tells us that you can get a tax deduction both for medical care that is included in the price of a tour package (for example, to a sanatorium), and for that paid on the spot in cash.

As in the above cases, a medical institution must have Russian registration, a license from the Ministry of Health of the Russian Federation and be located within the borders of the Russian Federation. Therefore, say, treatment in Abkhaz health resorts, alas, does not allow you to count on a deduction.

Secondly, to apply for a tax benefit, you must provide a complete package of documents:

• a certificate from the sanatorium/boarding house, which indicates the amount of expenses for medical procedures, allocated from the total cost of the voucher;
• checks, receipts or other payment documents confirming expenses, and such confirmations must be for both services included in the price of the trip and for additionally purchased services;
• agreement with a medical and recreational institution;
• a copy of the license of the sanatorium or boarding house.

You should take care of obtaining documents at the stage of purchasing a voucher. If you buy it from a travel agency, check who should provide the contract with the sanatorium, as well as a copy of the license (so that after returning you don’t have to run around looking for who has these documents). It is important whether the contract with the travel agency stipulates the cost of the travel components - food/accommodation/treatment. If only the total amount is indicated, the deduction will not be provided until you specify how much of the money went to treatment. Checks and receipts for additional medical services (and often for basic ones) are issued on the spot, in the sanatorium itself.

Note! If the voucher was provided to you by a trade union or employer, you can receive a deduction only in the amount of expenses incurred by you (usually 10-25% of the cost of the voucher).

Example

Citizen K. decided to undergo a course of sanatorium-resort treatment prescribed by a doctor, independently choosing a sanatorium to which he went every summer for many years. Having paid 41,000 rubles for the trip, K. took the course in the summer of 2021 and began to apply for a deduction in 2020. Having requested a copy of the sanatorium’s license, K. learned that the license for the provision of medical services of the institution expired in May 2019, a new license had not yet been received at the time of the citizen’s stay in the sanatorium (deficiencies in the application were being corrected). The tax office refused to issue K. a tax deduction.

4 Payment for medicines

You can receive a tax deduction only for the purchase of drugs and medicines that are present in the already mentioned Russian Government Decree No. 201 of March 19, 2001. This document contains international names of drugs, but you can also buy patented drugs that are analogues of medications from the list. Please note that personal income tax will be refunded only for the purchase of medicines registered in the register of the Ministry of Health (grls.rosminzdrav.ru).

In addition to standard documents for social deductions, in order to return personal income tax for the purchase of medicines, you must submit:

1. Recipes on forms in form N 107/у, in which a note is made that they were written out for submission to the tax office. A maximum of two medications can be prescribed on one such form. The names of medications must be written in Latin. The procedure for issuing prescriptions is specified in the order of the Ministry of Health dated December 20, 2012 No. 1175n. No erasures are allowed on the forms. The recipe can be written out either by hand (in legible handwriting!) or on the computer.
2. Cash receipts or receipts for payment for medicines.

Example

In 2021, Muscovite N. suffered from bronchitis, was treated on an outpatient basis, purchased drugs prescribed by a doctor: Sumamed (3,900 rubles/course), Ventolin (750 rubles/course), Acyclovir Akrikhin (1,035 rubles/course), Fenkarol (1150 rubles/course). N.’s income in the reporting year amounted to 540,000 rubles, and personal income tax was paid on him in the amount of 70,200 rubles. The Muscovite wrote an application for a refund of 13% of 6835 rubles. (3900 + 750 + 1035 + 1150). However, the tax inspectorate excluded the drug “Ventolin” from the scope of the tax deduction, the active substance of which is not included in the list approved by Decree of the Government of the Russian Federation of March 19, 2001 N 201. As a result, the amount of personal income tax refund for the purchase of medicines amounted to 6135 * 13% = 797, 5 rub.

What if the year has ended and the deduction has not been fully used?

A situation is possible when you apply for a deduction from your employer, but do not have time to fully use it before the end of the calendar year. In this case, at the end of the calendar year, you can contact the tax authority (by filing a 3-NDFL declaration) and return the lost part of the deduction from taxes withheld from you before submitting the notice to the employer.

Example: Konstantinov A.I. paid for dental services in October 2021 in the amount of 100,000 rubles. His salary is 20,000 rubles/month. He immediately applied with the prepared package of documents to the tax authority for the Notification and, having received it in November, took it to the employer. In November and December 2021, Ivanov received his salary without tax withholding. At the beginning of 2021, he applied to the tax authority with a 3-NDFL declaration to return the remaining deduction amount and returned 13% x (100,000 - 2 x 20,000) = 7,800 rubles.

How to get a tax deduction for treatment: step-by-step instructions

There are two ways to return personal income tax: through your tax office or through your employer. In each of these cases, the procedure is slightly different.

Method No. 1. Tax refund through the Federal Tax Service

You can declare your desire to receive a tax deduction at any time after the end of the year in which you received treatment services or purchased medications. Income tax will also be refunded only for the reporting year in full in the amount of personal income tax you paid, but not more than 13% of treatment expenses.

Step 1. Collection of necessary documents

There is a basic set of papers for any deduction; there are specifics for certain types of tax reimbursement for treatment and the purchase of medicines.

General list of documents:

• Copy of Russian passport
• The tax return in form 3-NDFL is filled out by the taxpayer. You will find examples, templates and samples below.
• Certificate of income from the main place of work (form 2-NDFL), Certificates of part-time income (if any, issued by employers)
• An application to the Federal Tax Service with the details (on bank letterhead with a stamp) to which the tax will be refunded.

Documents for treatment in a hospital or clinic

• Agreement with the medical institution (it must contain the exact amount you paid for treatment) - original and copy.
• A certificate from the hospital/clinic/medical center confirming payment under the contract (must contain the patient’s medical card number and TIN, as well as the treatment category code: “1” – ordinary, “2” – expensive).
• A copy of the license of the medical institution.

Documents for purchasing medicines

• The original prescription in form 107-1/у with the stamp “For tax authorities” is issued by a doctor or the administration of a medical institution.
• Checks, receipts, payment orders confirming payment for drugs.
• If a patient purchased expensive medications necessary for treatment because they were not available at the medical institution, a certificate about this must be drawn up by the administration of the medical institution.

Documents when concluding a voluntary health insurance agreement by an individual

• Copy of the voluntary insurance agreement
• Copy of insurance company license
• Receipt for payment of insurance premium

Step 2. Submitting documents to the Federal Tax Service

The collected documents must be submitted to the tax office at the place of registration. You can find the address of your inspection on the tax website: https://service.nalog.ru/addrno.do

To do this, there are four options:

1. Come to the tax office in person. The advantage of this method is that the Federal Tax Service employee will immediately tell whether all the documents are in place and whether the declaration is filled out correctly in terms of the form.
2. Send documents by Russian Post by registered mail with notification. In this case, it is necessary to make an inventory of the papers enclosed in the envelope.
3. Submit to the Federal Tax Service through an authorized representative. To do this, you will need to issue a power of attorney from a notary.
4. Submit documents electronically. The declaration is filled out through the taxpayer’s personal account on the website nalog.ru, and sent there with attached scans of other documents. Next there will be detailed instructions on how to fill out everything and send it.

Step 3. Tax refund

If previously, after three months from the date of submitting documents, you had to go to the tax office and write an application for a tax refund with attached details, now this paper is submitted along with the main package. The maximum period for personal income tax returns is now 120 days (90 days for desk verification of the declaration + 30 days for transfer of funds).

Method No. 2. Tax refund through employer

Unlike a one-time refund through the Federal Tax Service, here you receive a deduction in parts - in the form of a salary, from which income tax is not withheld. Moreover, you don’t need to wait until next year; you can receive money already in the current year.

Step 1. Preparing a package of documents

Although in general the list of papers required to obtain a deduction from an employer coincides with the one we compiled in the chapter on tax refunds through the Federal Tax Service, there are also significant differences. You do not need to submit a 3-NDFL declaration, as well as a certificate of income from your main place of work. In addition, the application is filled out in a different form, and it is called “On the issuance of a notification.”

Step 2. Submitting documents to the tax office

Documents are submitted to the Federal Tax Service at your place of residence in the same ways as when receiving a deduction through the tax office: in person, by mail, electronically through your personal account on nalog.ru or through an authorized representative. Within 30 days, the Federal Tax Service is required to issue you a notice to your employer that you have the right to a tax deduction.

Step 3. Sending the notice to the employer

The notification, together with an application for a deduction (sample - on the website nalog.ru) is submitted to the accounting department of your organization. Further all calculations are made there. You will begin to receive your salary in full (without personal income tax withholding) from the month the notice is submitted until the deduction is exhausted.

Rules for filling out an application

When compiling, follow the following rules:

1. If you are applying for a tax refund for the first time this year, enter the number 1 in the “Application Number” field.
2. In the “Payer status” line, “1” is indicated.
3. KBK for personal income tax 182 1 0100 110.
4. The OKTMO code is taken from the 2-NDFL income certificate.
5. The tax period is a year, so in the “Tax period code” field you should indicate “YY.00.2020” if you are returning tax for 2020.
6. The amount to be refunded is equal to the value on page 050 of section 1 and page 160 of section 2 of the declaration.
7. On page 2, where bank details are indicated, in the “Account type (code)” field, the value “02” is indicated if the funds are credited to a card, or a “Demand” account, or “07” if the funds are credited to a bank account.
8. The account number is taken from the details for crediting salaries, which you will find in your online banking account. If you do not use such an application, contact the bank branch in person. Do not enter your bank card number in this field.

Video instructions for filling out the 3-NDFL declaration

Video: How to fill out the 3-NDFL declaration for a tax refund for treatment

• A sample of filling out a tax return for personal income tax in order to obtain a social tax deduction for taxpayer education expenses

Video: How to fill out an application for a personal income tax refund

• Sample application for personal income tax refund

Video: How to send 3-NDFL through the Taxpayer’s Personal Account in 5 minutes

What mistakes should you avoid?

Corrections on the paper form should not be allowed to avoid misunderstandings on the part of the inspectors. You should pay close attention to filling out the sections with personal data, in particular the TIN.

The inspection must check the validity of the application of the benefit, so the set of documents must be prepared with special attention: it is necessary to check the presence of signatures and seals, and the notes “For tax authorities.” We must not forget about the limit on the amount - 120,000 rubles, with the exception of expensive treatment services.

How to fix

If errors are identified by the inspectors, they will contact the applicant and explain which documents were incorrectly completed and within what time frame they can be redone and resubmitted for consideration. Insufficient applications will also lead to a repeat visit if the application should have gone directly to the inspectorate.

When submitting documents for benefits through your personal account, it is easier to correct shortcomings: the generated declaration can be edited, applications can be created anew.

Social deductions are available to citizens who have undergone treatment with the purchase of medications. To receive benefits, you should contact your employer or the tax office at your place of registration. Overpaid personal income tax can be returned after filing a tax return.

How to get a deduction for the treatment of children

As in other cases, you can receive a deduction only if the treatment (or the purchase of medicines, voluntary health insurance) is paid for from your own funds. No compulsory medical insurance expenses are taken into account when calculating the deduction.

You can apply for a refund of your income tax when treating a child under the age of 18, whether natural or adopted or under guardianship. If you wish, you have the right to make a deduction for the treatment of several children - the limit of taxes paid would be enough.

The same restrictions apply as for personal social deductions: treatment must be carried out in a Russian medical institution, if a refund is issued for medicines, an appropriately issued prescription is needed, and so on - see above.

The package of documents submitted to the Federal Tax Service has one difference from the basic one: it includes a copy of the child’s birth certificate, and the application for a tax refund indicates that the deduction was received for the treatment of the child.

When receiving services, the contract must be drawn up correctly: the payer must indicate in the papers the parent filing the deduction.

Example

In 2021, a resident of St. Petersburg P. paid 65,000 rubles for dental treatment for his child. His second son underwent an expensive stomach operation for 300,000 rubles. P.’s salary in 2021 amounted to 550,000 rubles, with income tax of 71,500 rubles withheld from her. In 2020, a man received a tax deduction for the treatment of children. Based on the costs, the tax refund for “regular” treatment will be 65,000 * 13% = 8,450 rubles. The operation for the second child is an expensive type of treatment, so the deduction for it applies in full and is expected to be refunded: 300,000 * 13% = 39,000 rubles. The total amount of personal income tax refund is therefore 47,450 rubles. Since P. paid more than this amount as income tax in 2021, the entire amount will be returned to him as part of the social tax deduction.

From what month is personal income tax not withheld and can an employer return tax for previous months?

As can be seen from the situation given above, the taxpayer turns to the employer to receive a deduction not at the beginning of the year, but in May. In this regard, the question arises: from what moment will the employer stop withholding income tax?

Based on para. 2-3 p. 2 tbsp. 219 of the Tax Code of the Russian Federation, a social tax deduction for treatment is provided to the taxpayer by the employer starting from the month in which the taxpayer applied to the employer to receive them.

Example: Terikhov D.M. paid for dental services in September. I received a notice in November and asked my employer to refund the tax paid earlier this year. The employer rightfully refused, saying that tax would not be withheld only from the month of filing the application, that is, from November.

How to get a deduction for treatment of parents or spouse

For deductions, relatives (including mother, father, husband or wife) are subject to all the rules that apply to personal social deductions. The difference, as in the case of tax refunds for the treatment of children, lies in the documents submitted.

The following should be added to the basic package of papers:

• When deducting for parents: a document confirming your relationship - a copy of your birth certificate.
• When deducting for a spouse - a copy of the marriage certificate.

Note! In an agreement for the provision of medical services, for the purchase of medicines, or for issuing a VHI policy, it is necessary to indicate as the payer the person to whom the deduction will be issued.

FAQ

– How many times in your life can you make a tax deduction for treatment?

– The Tax Code of the Russian Federation has no restrictions on the number of deductions provided for treatment and the purchase of medicines. This is how social deductions differ from property deductions, which are allowed to be issued only for one object. A personal income tax refund after paying for treatment can be done annually, but each time - no more than 13% of 120 thousand rubles. A deduction for expensive treatment in the amount of the entire cost can also be made every year. At the same time, the social deduction unused in the current year is not carried over to the next year, but “burns out.”

Example

In 2021, citizen M., for medical reasons (congenital pathology), got braces for two children, spending 201,000 rubles on it. M.’s salary, subject to personal income tax, in 2019 amounted to 420,000 rubles. The maximum deduction amount is 120,000 rubles. Thus, having issued a deduction for 2019 in 2021, M. will receive a refund in the maximum amount - 15,600 rubles. It would be more correct on her part to perform dental operations on children in different years - for example, one in December 2018, the second in January 2019. Then she could return 31,200 rubles.

– What types of treatment are considered expensive?

– A complete list of expensive types of treatment, for which deductions are required in the full amount of funds spent, can be found in Russian Government Decree No. 201 dated March 19, 2001. A short list can be given as follows:

• surgical intervention for congenital malformations
• diseases of the circulatory system, respiratory and digestive organs, eyes, nervous system;
• endoprosthetics and joint surgeries;
• implantation of prostheses, pacemakers;
• organ and tissue transplantation;
• reconstructive and plastic surgeries;
• therapy of chromosomal and hereditary diseases;
• non-surgical treatment of thyroid tumors;
• treatment of diseases of the circulatory, respiratory, digestive, and pancreas organs;
• treatment of malignant tumors, osteomyelitis, diabetes, burns;
• payment for hemodialysis and other similar procedures.

– What is the statute of limitations for filing a tax deduction for treatment?

– You can apply for a personal income tax refund for the previous three years. That is, by filing a deduction in 2020, you can return the tax for treatment carried out in 2019, 2018 and 2017. Do not forget that the deduction is issued for the year in which the treatment was carried out. That is, if you, say, officially worked and paid personal income tax in 2019 and 2018, and in 2017 you did not work and did not pay tax, but had an operation, you will not get anything back.

– Is it possible to apply for a tax deduction for treatment for both yourself and your parents in one year?

– The maximum amount of social tax deduction is 120,000 rubles. It may simultaneously include compensation for expenses for education and treatment for oneself, as well as for immediate relatives. If the amount of expenses does not exceed the limit, then you can issue a personal income tax refund on several grounds.

Example

Citizen N. underwent paid diagnostics of internal organs in a state clinic in 2021, spending 32,000 rubles on it. His mother underwent a rehabilitation course after heart surgery at the same clinic in the amount of 48,000 rubles. N.'s income for 2021 amounted to 585,000 rubles. Thus, a citizen can count on a tax deduction for himself and for his mother in the amount of 32,000 + 48,000 = 80,000 rubles. The tax refund will be 80,000 * 13% = 10,400 rubles.

– If the personal income tax I paid last year is less than 13% of the cost of my father’s treatment (he is a working pensioner), is it possible to apply for a deduction for him in order to return the missing part.

– Yes, if your income is not enough to receive a full deduction, you can issue a deduction for your father or mother - if they were personal income tax payers in the reporting year.

– For three years now I have been receiving a property tax deduction for the purchased apartment (the balances carry over to the next year). Last year I had an expensive operation, I didn’t think about the social deduction, then people thought better of it. But my entire personal income tax for last year has already been taken out by the property deduction (the money has already arrived). Does this mean that I have lost the right to a deduction for treatment?

– No, there is a way to restore the social deduction. To do this, you need to submit an adjusted 3-NDFL declaration at any time, if you wish, in which to reflect the deduction for treatment, reducing the property deduction by this amount (the declaration is submitted again, new amounts are indicated in it, all necessary documents are again attached). Since the money has already been paid, you will not receive anything additional. However, the amount of the remaining property deduction carried over to the next year will increase by the amount of the deduction for treatment. That is, your property deduction will simply move forward.

Where can I get an income tax compensation form?

The form of the document is regulated by Order of the Federal Tax Service of Russia dated February 14, 2017 N ММВ-7-8/182.

1. If you register on the website of the Federal Tax Service nalog.ru, then there is a ready-made template where you need to put your information.
2. If you send by mail, you can download the form online and fill it out yourself. You can write the paper by hand, following the logic of presentation proposed by the Federal Tax Service, but it is easier and more reliable to use a ready-made template.
3. When contacting the tax authority, you can use the form provided.