Tax return 3-NDFL is needed not only to pay tax on the income received by individuals, but also to reimburse it from the budget in connection with receiving a deduction - in the article we offer a sample of filling out a report to receive a social deduction for expenses on treatment, medical services, and medicines.
Thanks to the use of this benefit, a citizen can return 13 percent of the costs of medical services and medications, but subject to certain restrictions and conditions.
What is a deduction for treatment
The deduction for treatment belongs to the so-called social tax deductions. This is a kind of government support measure - a tax preference when spending significant amounts on maintaining the health of a citizen and/or his loved ones.
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What a tax deduction is and how it works in practice, we described in detail here. In the case of deductions for treatment, the mechanism is the same. The only difference is in the maximum deduction amount available for most expenses included in social deductions.
This means that if, in addition to treatment, you spent during the year, for example, on additional voluntary insurance for a future pension (this is also a social benefit), you can still deduct no more than 120 thousand rubles for the year.
However, the fact that the treatment was expensive remains to be confirmed.
conclusions
Having treated your teeth and paid a certain amount of money for it, you should carefully preserve all accompanying documentation - payment documents, checks, contracts.
These papers will help you reduce your expenses on dentistry by refunding your income tax due to the use of a tax deduction.
To return 13 percent, it is enough to fill out 3-NDFL and submit it along with other papers to the Federal Tax Service.
Refunds will be made upon completion of the inspection, which usually takes up to three months.
Treatment is ordinary or expensive - how to understand
The answer should be found in a special document that you need to take from the medical institution that provided the treatment - a certificate of payment for medical services for submission to the tax office ().
Please note: the certificate was approved by a joint order of the Ministry of Health and the Federal Tax Service. And that's why:
- If the “service code” field contains the value “1”, the medical services provided to you, by a joint decision of the Ministry of Health and the Federal Tax Service, are “ordinary”.
- If the value “2” was prescribed to you in this field at the medical institution, it means that the treatment you received, in the opinion of health officials and the Federal Tax Service, is expensive. And the deduction for it is not limited.
New form 3-NDFL for 2021
Please note that in 2021, the income statement of individuals, which is submitted to receive deductions and pay personal income tax, has been updated once again.
When filling out, it is important to make sure that the 3-NDFL form you are filling out is approved by Order of the Federal Tax Service dated August 28, 2020 No. ED-7-11 / [email protected] , there should be a note about this in the upper right corner. The new form has different barcodes, so a declaration submitted to the Federal Tax Service using the old form will not be accepted.
You need to pay attention to the relevance of the form when filling out the declaration yourself without using the taxpayer’s personal account or the Federal Tax Service program.
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Are purchased medications included in the deduction?
The deduction for treatment also includes medications purchased as part of this treatment (Article 219 of the Tax Code of the Russian Federation). It is important to remember that:
- Purchased medications must be prescribed by a doctor. To confirm this fact, the recipient of the deduction will need to take 2 copies of the prescription for each drug. One is for the pharmacy, the second is for the tax office.
- All purchases must be paid out of pocket of the person claiming the deduction.
- The facts of purchase and payment must be documented.
When will the tax deduction money be paid?
After checking the declaration and the documents attached to it, which will take from two to four months, the required money will be transferred to your bank account.
If medical services were paid for in the current year, then you have the right to apply for a tax deduction through your employer. Within 30 days after submitting documents to the tax office, you will be given a notice, which must be submitted to the accounting department at your place of work. After this, part of the personal income tax withheld from your salary will be given to you every month until the end of the year.
About the author of the article
Lidia Ivanova I am the editor-in-chief of the Sashka Bukashki website. More than 15 years of experience working with legal information.
What documents do you need to collect for deductions for medications?
Let’s take a closer look at what a properly executed recipe should look like. The preparation of a copy of a prescription for tax authorities is somewhat different from the preparation of a copy presented at a pharmacy.
The Ministry of Health periodically updates the prescription form, but the form code remains the same - 107-1/u. But the details of the order of the Ministry of Health, indicated on the form under the form code, are changing. There are also some visual differences from previous versions of the form.
In 2021, Order of the Ministry of Health dated January 14, 2019 No. 4n came into force. A correctly prepared tax recipe in 2021 looks like this:
A prescription for the Federal Tax Service can be issued later than a prescription for a pharmacy upon a separate application from the patient. In this case, the doctor must issue a prescription based on the prescription records in the patient's chart. It is allowed to issue Form 107-1/u for the tax authorities within 3 years after the end of the year in which the medications were prescribed.
Letter No. 04-2-02/ [email protected] provides for the only exception when a prescription for deduction for medicines may not be provided: if the taxpayer was in a hospital and paid for the necessary drugs there.
It is enough to have proof of payment for drugs, a hospital discharge certificate and a certificate of medical services. Documentary evidence of the purchase are documents that the seller is obliged to issue to the buyer: cash register receipts (primarily), bank account statements if payment was made by bank transfer (for example, during a hospital stay) and similar documents. Of course, what is indicated in the purchase documents must coincide with what is indicated in the recipes and certificates.
How to save and print the declaration
At any time when filling out the 3-NDFL declaration for treatment, you can save the document. To do this, click on the “Save” button at the top of the window:
It happens that you need to fill out several declarations for different people, and this requires saving them under different names. In this case, the completed document is saved under the desired name in *dc7 format.
After filling out the electronic version of the declaration, it must be printed in two copies: the first remains with the tax inspector for verification, the second with the declarant.
To print a document, click the appropriate button:
Before printing the declaration, it is recommended to check it for possible errors. To do this, you need to select the button in the top panel of the program:
After checking, the program displays a window indicating errors and recommendations for correction or a mark of successful verification:
Each sheet of the printed declaration must be signed and dated. The rest of the documents required to claim the deduction are attached to it and are submitted for verification by the Federal Tax Service at the place of registration of the personal income tax payer.
What is this List?
When they say “according to the list” or “included in the list,” they mean government-approved lists of medical services for which tax deductions are due. There are two such lists:
- List of medical services for which a limited deduction is provided (no more than 120 thousand rubles per year). For these services, the certificate contains the service code 1 ().
- A list of expensive treatments for which the deduction is not limited. In the certificate it can be identified by service code 2 ().
Until June 17, 2019, another list was mandatory for use - a list of medicines for which it was possible to obtain a tax deduction. Law of June 17, 2019 No. 147-FZ in sub. 3 p. 1 art. 219 of the Tax Code of the Russian Federation, amendments have been made to abolish the condition according to which a drug subject to deduction must be on the list approved by the Government.
New rules for deducting drug expenses apply to income received after 01/01/2019. Thus, if you submit a deduction for 2021 and earlier, only those medications that are on the list will still be deducted. The latest edition of the list of medicines (approved by Decree of the Government of the Russian Federation of March 19, 2001 No. 201) is still valid ().
Income data
The “Income received in the Russian Federation” tab is filled out based on the type of income. The program offers four types of bets:
- 13% - income received from the employer, incl. an individual (except for dividends);
- 9% (not dividends);
- 35%;
- 13% - dividends.
If you receive wages under an employment contract or civil servants' agreement, you should choose the first rate - 13%:
Then select the source of income payments. To do this, click the “+” icon and then enter information about the employer from the 2-NDFL certificate (item 1 “Data about the tax agent”).
Don't forget to check the box at the bottom of your employer information to calculate your deductions based on that source.
Then you can start depositing your monthly income. To do this, go to the bottom block, click on the “+” icon:
A window appears with income information. They are transferred from certificate 2-NDFL, paragraph 3 “Income taxed at the rate of 13%”. From the table presented in the certificate you can find the code and amount of income, as well as deductions, if any.
Select the code from the drop-down list:
We enter the amount of income received in accordance with 2-NDFL, put the month number in order:
If the work is carried out not under a labor contract, but under a GPC (civil law) agreement, you need to choose a different code:
If you took paid leave in the reporting year and were awarded financial assistance, you need to reflect this in the declaration by selecting the code and deduction amount:
Thus, we fill out each month of the reporting year. The list should look like this:
Important! Income for each month, including deductions, must correspond to the data specified in the 2-NDFL certificate. The total amount of income in the last line must also be the same in the declaration and in the certificate from the employer.
We manually enter the taxable amount of income, as well as taxes - calculated and withheld based on information from 2-NDFL.
After entering information about your income, you can begin filling out the deductions tab.
Application method
The document is submitted in one of the following ways:
- Personally, by contacting the Federal Tax Service. In this case, the application is drawn up in two copies, one of which, with a mark from the tax authority, is returned to the taxpayer.
- By Russian Post in a valuable letter with a description of the contents. Keep your postal receipt.
- Online. To do this, you must wait for approval of the amount to be deducted stated in the declaration. When this amount appears in the taxpayer’s personal account on the Federal Tax Service website (section “My Taxes”), you should select the “Manage overpayment” item and fill out a form indicating bank details.
Who is entitled to receive benefits?
Social deduction refers to the process of income tax refund. However, the tax legislation of the Russian Federation only makes life easier for citizens, and does not give them a gift at the expense of the state. All individuals receiving wages or other income are considered payers of personal income tax (otherwise known as income tax or personal income tax). Such citizens monthly transfer 13% of their wages to the country's budget - in most cases this is the responsibility of the employer. Social concessions are made at the expense of these funds.
We emphasize that the right to a refund of any of the above tax deductions applies exclusively to residents of the Russian Federation. A resident of a country is considered to be a person who resides on its territory for at least 183 days over the next twelve consecutive months. If citizens travel for no more than six consecutive months to obtain medical care or education, they do not lose their residency status. This also includes employees who go on work trips to extract hydrocarbon resources from fields in the seas. Citizens who are absent from the country for more than a year due to professional duties do not lose their resident status. Such specialists include employees of government and security agencies, the military and representatives of local governments.
Who is a tax resident of the Russian Federation? Our article will help you figure this out. In it we will look at what the tax status depends on, documents for confirmation, as well as the regulatory framework for residents and non-residents.
It turns out that the prerogative of receiving funds belongs to citizens who are officially employed and, what is very important, who receive “white” wages, the tax on which was deducted to the state treasury at the moment when the payer received medical services or purchased goods necessary for treatment .
It was mentioned above that you can count on the return of part of the money not only for your own treatment, but also for the costs of paying for medical care for the following persons:
- Children (native/adopted/guardian).
- To husband or wife.
- To the closest relatives represented by parents.
Important point! Payment documents (for example, an agreement for the provision of medical services) must be issued in the name of the person who incurred the expenses and plans to take advantage of the social deduction. If you paid for the treatment of a parent, but the contract contains his data, you have no right to expect reimbursement.
Sample
A sample application for a tax refund for treatment in the prescribed form is as follows:
Page 2:
Page 3:
How much will they return?
IMPORTANT!
It should be taken into account that not the entire amount of expenses is claimed for refund, but only 13% of this amount. This 13% does not exceed the amount of personal income tax withheld from the employee’s income and paid to the budget. The maximum amount for deduction in 2021 is RUB 120,000.
For example, income for the year amounted to 540,000 rubles. The amount of calculated and withheld personal income tax is RUB 70,200. Treatment expenses for the year amounted to 100,000 rubles. RUR 13,000 is due for refund. (100,000*13%). This amount is indicated in the application for a tax deduction for treatment, which is submitted to the tax office simultaneously with the 3-NDFL declaration or within 3 months after its submission.
3 months is the period established for a desk audit. If you apply for a refund for medical services during this period, the decision on the return or refusal of personal income tax refund is made within 10 days after the end of the inspection.
If expenses were 130,000 rubles, then reimbursement would be 15,600 rubles. (120,000*13%).
ConsultantPlus experts have discussed how to take advantage of the social tax deduction for treatment. Use these instructions for free.
General information about tax benefits
A number of situations that make it possible to reimburse the funds spent are provided for by the Tax Code of the Russian Federation. In particular, the summary of information talks about existing tax deductions, of which there are six. Two of these relate to investment partnerships and securities-related schemes. Four more are more common: standard, property, professional and social. Let's look at each briefly.
Table 1. Types of deductions
| View | Characteristic |
| Standard | For officially employed tax residents of the Russian Federation. You can receive a standard deduction at your place of work or at the Federal Tax Service. Represents a specific amount of tax-free minimum income. Apply to both the taxpayer and his minor children. |
| Social | It was developed for the purpose of partial compensation by the state of expenses incurred by the taxpayer for social needs. Provided for education, treatment, charitable contributions and in some situations related to pension savings. The employer can pay the last deduction. |
| Property | Multifunctional variety. For example, a deduction for profits received from the sale of property makes it possible to reduce the amount of income. A deduction for taxpayer expenses associated with the purchase or construction of residential property allows you to return a certain part of the expenses for these purposes. You can apply for a property deduction either through the employer or through the Federal Tax Service. |
| Professional | Reduces the amount of taxable profit earned in the course of professional activities. The amount of the cut is equal to the amount of documented costs related to the process of raising revenue. It is provided at the place of work and only in the absence of the employer due to the liquidation of the enterprise, for example, by the tax authorities. |
Deductions exist to ease the tax burden of citizens and reduce taxable amounts. You can receive tax benefits in two ways - either by receiving wages that are temporarily not subject to personal income tax, or by returning an overpayment. In this case, the state does not return the entire amount spent, but only the amount of taxes previously paid by the resident corresponding to the limit.
