Tax deduction for medical services: list of services, procedure for registration, documents

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Some categories of the population are eligible for a tax deduction. Medical services, as well as medicines paid for out of pocket, may be partially reimbursed. But what exactly is the deduction for? In what size? And how to arrange it? All of these questions and more will be answered below. It's actually easier than it looks.

For what it is supposed to

What medical services are tax deductible? The thing is that money is returned in Russia for almost all paid treatment, as well as for rehabilitation and the purchase of medicines.

At the moment, you can claim a tax type deduction for the following types of medical services:

• diagnosis and treatment in emergency medical care;
• diagnostics, treatment, rehabilitation, prevention in outpatient medicine and hospitals;
• spa treatment services;
• he alth education.

In addition, funds will also be reimbursed for medicines,purchased from prescriptions. Next, we will try to consider the tax deduction for medical services in more detail.

Who can be treated

Tax deduction for paid medical services can be issued without much difficulty. The main thing is to know how to act in this or that case. The specific procedure is suggested below.

It is worth paying attention to the fact that refunds are allowed for:

• your treatment;
• medical services provided to spouse;
• treatment of natural or adopted children;
• paid treatment for parents.

The main thing is that the potential recipient of funds initially pays out of his own pocket. You cannot claim reimbursement for expenses paid by another person. This is simply illegal.

Definition and characteristics

What is the Medical Tax Credit? This is commonly referred to as reimbursement of part of the costs of medical care, as well as for rehabilitation and medicines.

In this case, the funds are reimbursed against the income taxes paid by the citizen. In some situations, a tax deduction is the process of exempting a person from paying income tax on a particular amount.

Basic conditions

The list of medical services for the tax deduction has already been considered. Note that you can reimburse funds for any paid medical manipulations. Only among them are the usual treatment and expensive. At this point, you need to pay special attention.

Not everyone can claim a tax deduction. To date, for this a person must:

• be a Russian citizen;
• be officially employed;
• pay income tax of 13 percent of earnings;
• pay for this or that service with your own money.

That's it. The unemployed and retirees have difficulty claiming a tax refund. But far from always, they cannot exercise the corresponding right.

For the unemployed and pensioners

If an elderly person has reached retirement age, but he continues to work, he will have to receive a tax deduction for medical services on a general basis. Otherwise, serious problems cannot be ruled out.

The thing is that the unemployed and pensioners are en titled to the so-called transfer of personal income tax. Under such circumstances, taxes for the last 36 months will be taken into account in calculating the deduction.

Need a tax deduction for medical treatment? What does it mean? The right to reimbursement of medical expenses for a person is finally abolished 3 years after the end of employment. By remembering this information, a person will be able to avoid unnecessary problems.

Refund amount

The size of the tax deduction for medical services is also of interest to many. It is not possible to recover the full amount of expenses incurred. Only part of the expenses is compensated by the state.

In total, you can claim 120,000 rubles for ordinary medical services. This limit applies to alllife. Moreover, 120 thousand is the limit for all social tax deductions, one of which is the refund under study.

You cannot return more than 15,600 rubles for all social benefits in a year. Moreover, it is not allowed to claim a deduction for an amount that exceeds the income taxes paid to the state treasury for a given period of time.

The he alth care tax credit is 13 percent of a person's expenses. You can return the money paid for expensive medical care in exactly this amount, without a limit of 120 thousand rubles.

IP and refunds

Different categories of citizens can claim a tax deduction for treatment. The main thing is to adhere to a certain algorithm of actions, as well as to prepare in advance a certain package of papers for the implementation of the task. We'll deal with all this later.

First, consider the most popular questions related to tax refunds. For example, can entrepreneurs claim money for medical services?

Yes, but only under certain circumstances. In real life, getting a tax deduction is more difficult than it seems. This is due to the fact that the majority of entrepreneurs work under special taxation regimes. This leads to the fact that only individual entrepreneurs on OSNO can use the right to a tax deduction for medical care. Others do not have this right.

Where to apply for funds

How to get a tax deduction for medicalservices? It is not so difficult to answer this question. The main thing is to properly prepare for the corresponding operation. It comes with a lot of paperwork and takes a lot of time and effort.

You can apply for a tax deduction at:

• FTS RF;
• multifunctional center;
• One stop shop service;
• organization like "My Documents".

The main thing is to contact the authorized body at the place of registration or temporary residence of a potential applicant. Otherwise, the studied service may be denied.

Important: for some time now, a tax deduction can be claimed from the employer for medical services. This is not the most popular option.

Methods of applying to authorities

A tax deduction for treatment in Russia can be requested by almost everyone, but only with proper preparation. Citizens have some difficulties in the process of implementing the task.

You can apply for a deduction:

• on my own;
• through representative;
• through postal services.

The last option is not in great demand. However, it also needs to be considered. Sometimes it is he who allows you to issue a tax deduction.

Record of applications

Another important point is the prescription of applications to the authorized bodies with an application for a tax deduction. The thing is that after a certain period of time from the date of paymentmedical services the right to a refund is lost.

Only 3 years are given to file a petition with the Federal Tax Service or the employer. During this period, you can claim money in the form of personal income tax deductions. Very convenient, especially if you need to reimburse money for educational services at a university.

Tax deduction for paid medical services in Russia can be requested in person. This is the simplest, though not too fast option. It is the most sought after.

To claim a tax refund for medical care or the purchase of medicines, you need:

1. Create a certain package of documents for further service. It is described in more detail below.
2. Fill out an application for a tax deduction.
3. Submit a request to the authorized body.
4. Receive a response from the Federal Tax Service regarding a refund.
5. Wait until the money is credited to the bank account specified in the application.

Sounds like there's nothing difficult about the procedure. But in practice, unfortunately, this is not entirely true. The main problems arise at the stage of preparing documents for a tax deduction.

Through representative

As already mentioned, a person can apply for a personal income tax refund through his representative. To do this, just follow the previously indicated instructions.

The difference will be only in the package of documents presented by the applicant. It will have to be supplemented with a representative's passport and notarizedcertified power of attorney. Otherwise, there should be no problems.

By mail

The last option is to submit documents for a deduction (not necessarily for treatment) through the postal services. This option, as emphasized earlier, is not in great demand. It takes a lot of time, effort, and money.

To use it, you need:

1. Prepare a certain package of papers, which will be discussed below.
2. Make copies of relevant documents and then notarize them.
3. Send an application for a tax deduction by registered mail to the authorized body.

All that's left now is to wait. Will have to be patient. After some time, the citizen will receive a response from the Federal Tax Service regarding the decision on the provision of money for medical care.

Deadlines for consideration of the application

We have already reviewed the list of medical services for the tax deduction. And how long will the relevant application be considered?

At the moment, the tax authorities make a decision to grant a deduction or to refuse it within 1.5-2 months. And the same amount of time is spent on the banking operation in case of a positive response.

If you apply for an income tax refund through your employer, the result will be in a month. Only with this option, money will not be given to a citizen in his hands. And they will not be transferred to a bank account. Instead, the citizen's salary will be exempt from personal income tax for one amount or another.

Main paper package

What documents does a citizen need to prepare for a tax deduction for medical services? The answer to this question generally depends on the situation.

Without fail, a person will have to take with him to the authorized bodies:

• statement;
• passport;
• income certificates;
• checks and expense receipts;
• contract for the provision of medical services;
• medical facility license;
• doctor's license, if the relevant document is required for his activities;
• tax return for a particular period.

These are essential ingredients to face under any circumstances. Further, everything depends on the specific case.

For the treatment of a spouse

As already mentioned, for medical services, a tax deduction is issued when providing assistance not only to the applicant, but also to his family members.

Suppose a person decides to reimburse their spouse's medical expenses. Under such circumstances, he needs to supplement the previously indicated list:

• marriage certificate;
• certificates of payment for medical care from their own funds.

That will be enough. In fact, everything is simpler than it seems. And it will not be difficult to apply to the authorized bodies for reimbursement of expenses for medical services.

For the children

The last life situation is the registration of a deduction for the treatment of a child. In this casethe following statements will be required:

• birth certificate;
• adoption papers;
• child's passport (if any);
• marriage certificate (if any).

It is recommended to bring all the listed papers to the authorized bodies in the combination "original + copy". Then there will be no unnecessary questions from the tax authorities.

For medicines

Special attention should be paid not to treatment, but to the purchase of medicines. They are also eligible for a tax refund.

As soon as the certificate for the tax deduction for medical services has been received, as well as other statements listed above, it is worth taking it to the Federal Tax Service or to the employer:

• drug prescription;
• conclusion of the attending physician;
• checks and receipts for payment of medicines.

You can't do without all this. If you need to reimburse the costs of sanatorium treatment, then you need to take care that the citizen has a referral to the appropriate institution.

Now it is clear how the tax deduction for medical services is processed. The tips suggested in the article will help you achieve your desired goal in the shortest possible time.