Reimbursement of personal income tax for treatment. Treatment tax refund

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

The disease is accompanied not only by physical discomfort, but also by material costs. A doctor can get rid of the disease. As for the reimbursement of material costs, the legislation provides for certain financial guarantees for citizens. The norms establish lists of services and a list of medicines, upon payment of which it is possible to receive compensation. The law provides for special conditions for the passage of expensive medical events. Let's take a closer look at them.

Personal income tax refund for treatment

It is provided for in Art. 219 NK. The provisions of the article establish the right of a personal income tax payer to receive a deduction for the purchase of medicines and treatment. In other words, a person receiving official income can compensate for part of the funds spent on restoring he alth. Each such citizen transfers to the budget 13, and in some cases 30% of his profits. This is the personal income tax rate. There are forms of profit, as well as parts of them, from which deductions to the budget are not made.

Required conditions

Submit documents for personal income tax refund cana working citizen and paying the established 13 or 30%. These conditions are considered basic. However, they are not the only ones. You can get a deduction if:

• Recovered their own he alth or relatives.
• The services provided are included in the list for which the deduction is provided.
• Treatment took place in a licensed medical facility.

Medicine Deduction and Insurance Benefit

An application for a personal income tax refund can be submitted if:

• Drugs prescribed by a doctor were purchased for themselves or relatives with their own money.
• Purchased medicines are included in the deductible list.

You can count on compensation when paying for VHI if:

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

In these cases, it is important to find out if the drug or service is on a special list for which the deduction is valid. The lists are established by Government Decree No. 201 of 2011.

Reimbursable Services

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

• Therapeutic or diagnostic measures were carried out by the ambulance team.
• A medical examination was carried out.
• Prevention, therapy anddiagnostics were carried out on an outpatient/inpatient basis.
• He alth education activities were carried out.
• Therapy, rehabilitation, diagnostics, prevention took place in sanatorium conditions.

Important moment

The legislation provides for the reimbursement of personal income tax to pensioners and their close relatives. They can count on a full deduction, but the amount from which it will be made should not exceed 50 thousand rubles. The amount of expenses may 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 carried out. As a result, a citizen will receive no more than 6,500 rubles in his hands. Such deductions are due to all, without exception, pensioners who restored their he alth from their own funds. Therapy can also be carried out in private clinics. It doesn't affect the tax return. However, if the VHI policy is issued on behalf of the employer, personal income tax reimbursement for treatment is not provided.

Settlements for employees

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

Restoring the he alth of relatives

As mentioned above, you can count on compensation if you paid for the treatment of loved ones out of your own pocket. The list of such relatives is formulated in the UK. This list includes spouses, children and parents. All of these individuals are first-degree relatives. When submitting documents for a tax refund, it must be taken into account that the deduction is due if the services were provided by a licensed medical institution and are included in the corresponding list approved by a government decree. The same rule applies to reimbursement for prescription drugs.

Expensive medical services

This list includes surgical treatment:

1. Congenital abnormalities.
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 the digestive organs.

The list of expensive services also includes 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 on the body.
12. Eye diseases.
13. Complications during pregnancy, during and after childbirth.
14. Infertility.

The same list includes:

1. Therapies associated with hemodialysis.
2. Helping premature newborns.
3. Implantation, replantation, transplantation.
4. Reconstructive joint surgery and prosthetics.

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

Privileges for IP

For employers who insure their employees under VMI policies, certain concessions are also provided. However, they have their own specifics. First of all, individual entrepreneurs act as taxpayers and therefore have the opportunity to receive deductions. In addition, the entrepreneur has the right to count on compensation if he restored the he alth of relatives. In this matter, the procedure is similar to that provided for individuals. The right to a benefit arises for a citizen at the moment when a thirteen percent tax can be withheld from his profit. If the income of an individual is sufficient, he can count on personal income tax reimbursement (dental treatment or other services provided for by law). Only a part of the income deductions of individuals will be compensated. This exemption is not applicable to other statutory fees.

Order of appointment

Reimburse expenses for the purchase of medicines fortreatment, prevention, rehabilitation, diagnostics can be carried out only for those years in which they were directly paid. Deadlines are set for declaring income (according to form 3 of personal income tax) and receiving compensation. This can be done in the year following the 12 month time period. from the date of payment. That is, if this happened in 2015, then the right to deduct is realized in 2016.

If for some reason it was not possible to immediately issue compensation within the specified time frame, this can be done later. However, one condition must be taken into account. It lies 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. The process of obtaining a tax benefit consists in collecting the necessary papers, submitting them to the inspection, checking the submitted documents by an authorized specialist and transferring the due funds.

Order of receipt

The legislation establishes a list of documents for a tax refund. Inspection must be handed over:

1. Agreement with a licensed medical institution.
2. Declaration (form 3 personal income tax).
3. Certificate confirming financial expenses.
4. Help on f. 2 personal income tax.

Design is carried out in several stages:

1. Filling out declaration.
2. An application is being submitted to the company's accounting department for a certificate confirming income.
3. Documents are being prepared for relatives (if the restoration of their he alth or the purchase of medicines for them was paid for).

Authorized specialist will provideform to be completed as well. It will contain a direct application for a deduction. Verification of papers submitted to the inspection takes on average about 3 months. It will take about a month to transfer the compensation amount. In general, it will take about 4 months before the deduction is received. Recently, however, this procedure has been faster.

Calculation examples

An employee of the enterprise underwent an operation on the pancreas. The surgery took place in 2013. In total, the citizen needed 700 thousand rubles for the purchase of drugs and payment for the operation itself over 2 years. This operation is included in the list of expensive medical services. According to the help, the operation has the encoding "2". Given this, the specified amount is taken into account in full. That is, 13% is deducted from 700 thousand rubles, which will amount to 91 thousand rubles.

Another example. In 2013, the pensioner spent 50,000 rubles on drug therapy for coronary disease. The following year, 2014, his expenses for these events amounted to 20 thousand more. However, the legislation sets a limit on compensation of 50 thousand. The used type of treatment does not apply to the complexes that are used in the restoration of 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 made from it. It will thus amount to 13 thousand rubles.