Expensive treatment: list for 3 personal income tax. What is expensive treatment?

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

Tax legislation provides that when paying for medicines, you can recover part of the funds by issuing a tax deduction. This opportunity is available to officially employed persons (from whose income personal income tax is paid), who pay for treatment for themselves or their relatives. For more information on how to apply for a deduction for expensive treatment, a list of necessary medicines and documents for 3-personal income tax, read on.

Procedure

First of all, the taxpayer must submit a personal income tax return before May 1 following the reporting year. The deduction is calculated based on the amount of actual expenses that were spent on paying for medicines and services provided by domestic medical institutions. Compensation is carried out only on income that is subject to personal income tax. If there were none during the reporting period, then compensation is not provided.

Cases

When can I get a deduction for expensive treatment? List for 3-personal income tax situations:

• payment for services for the treatment of a taxpayer or close relatives (spouse, parents, native minor children) provided by medical institutions of the Russian Federation;
• services are included in the list for which a deduction is provided;
• treatment is carried out in an institution (private center, state institution, clinic) that has a license to provide medical services.

You can only make a deduction for drugs prescribed by a doctor, provided that they are included in the approved list of medicines. In the case of voluntary insurance, you can receive a payment only if the contract provides for payment only for treatment services. If the transfers to the budget were made by the employer, then it will not be possible to issue a deduction, since the contract was not concluded with an individual.

Payout amount

The amount of the deduction for expensive and conventional treatment, the list for 3-personal income tax will be presented below, is calculated for the year and is determined by several factors.

When calculating the payment, the amount that the taxpayer spent on treatment is taken as the basis. The deduction is calculated at the rate of 13% of the specified amount. The payout limit is limited to the amount actually paid. If a person had several expenses for which a deduction is provided, he decides which of them to inform the Federal Tax Service.

The deduction limit is 120 thousand rubles. This restriction applies to all types of payments (pension contributions, education). Expenses exceeding the specified limit are included in the cost of expensive treatment. There are no state restrictions on them. The deduction is calculated based on the total amount spent on medicines.

There is a list of services that are subject to expensive treatment. The list for 3-personal income tax (dentistry and other areas of medicine include this) is presented in the Resolution of the PRF dated No. 201.

How do I get paid?

This process consists of several stages: collection and submission of documents to the Federal Tax Service, verification of certificates by the inspection, receipt of funds. How to get a deduction for expensive treatment? List for 3-personal income tax documents:

1. Declaration of 3-personal income tax for the year of treatment.
2. Certificate from work on accrued and withheld taxes.
3. Marriage certificate, birth certificate.
4. Agreement with a medical institution.
5. Certificate of payment for services.
6. Certificate indicating the prescribed medicines and consumables.
7. Resort package stub.
8. Checks confirming payment issued to the taxpayer.
9. Account details for transferring funds.

Sometimes the Federal Tax Service may also request a license from a medical organization. What papers do you need to provide if expensive treatment was carried out under a social insurance contract? List for 3-NDFL (reimplantation and other areas of medicineaffected):

• insurance policy;
• bonus checks;
• recipe marked "for the Federal Tax Service";
• TIN certificate;
• payment documents.

Timing

You can receive a payment for the periods when the tax was paid. At the same time, you can submit data and return funds only in the year following the year of payment. That is, if the treatment took place in 2014, then the deduction can be received in 2015. You can collect certificates for a maximum of 3 years after treatment.

The taxpayer must provide all of the above documents to the Federal Tax Service at the place of residence personally or issue a notarized power of attorney for a relative. If there is no time to go to the tax office, you can send a package of documents in a valuable letter. But if one of the certificates is missing, then the documents will not pass the test. This process can take three months. The Federal Tax Service shall notify the payer in writing of any violations found. After that, he has 5 days to provide the missing documents. The decision on the results of the audit is sent to the taxpayer within 10 days from the date of its completion. Another month is allocated for the transfer of funds to a bank account.

Costly treatment: list for 3-personal income tax

The following services may be included in the deduction calculation:

• Diagnostics, prevention, rehabilitation and treatment in the provision of emergency medical care, outpatient medical care, including examination.
• Diagnosis,prevention, rehabilitation and treatment in the provision of inpatient medical care.
• Treatment in he alth resorts.

Design

To receive a deduction, you must attach a certificate of payment for services issued by a medical institution on the basis of checks to the personal income tax declaration. It indicates the cost of services and a special code: conventional treatment - "1", expensive - "2". The amount of the deduction depends on the specified code. According to the Classifier of Activities (OK 004-93), medical services include treatment, testing in clinics. That is, documents confirming expensive treatment, the list for which 3-personal income tax was submitted earlier, can be obtained not only in the state clinic, but also in a private laboratory.

List of treatments

Without restrictions, reimbursement of expenses for expensive treatment is carried out. List for 3-personal income tax (surgery):

• congenital malformations;
• severe forms of diseases of the circulatory system, including operations using machines, laser, coronary angiography;
• severe forms of diseases of the respiratory system, vision, digestion;
• severe forms of diseases of the nervous system, including microneurosurgical and endovasal interventions;
• organ and tissue transplantation;
• implantation of prostheses, pacemakers, electrodes and metal structures;
• joint surgery;
• plastic surgery.

List of expensive treatments by area of therapy:

• chromosomal disorders, hereditary diseases;
• malignant neoplasms of the thyroid gland, endocrine glands (including proton therapy);
• acute inflammatory polyneuropathy, complications of myasthenia gravis;
• connective tissue lesions;
• severe forms of diseases of the circulatory system, respiratory organs, digestion in children.
• diseases of the pancreas, bleeding disorders, osteomyelitis;
• condition caused by complicated pregnancy, childbirth, postpartum period;
• complicated form of diabetes mellitus, hereditary diseases.
• treatment of burns that affected 30% of the body;
• peritoneal dialysis treatment;
• infertility treatment with IVF, cultivation, intrauterine insertion of an embryo;
• nursing babies weighing up to 1.5 kg.

Drug deduction

A tax payer can get a deduction for expensive dental treatment. The list for 3-NDFL medicines is presented in Resolution No. 201. The document does not list trade names, but international non-proprietary names. That is, the names of drugs may not visually match. The list also includes frequently used drugs. If the prescribed medicine is not included in the list, then the deduction will not be prescribed.

Compensation can be received for the amount spent on the purchase of medicines forown child, spouse, but not grandparents. To confirm the appointment, you must provide a doctor's prescription, issued on the form f. 107-1/y. It is drawn up in two copies, signed by a doctor and confirmed by the seal of the he alth authority. One form is sent to the pharmacy. The second should be marked "for the Federal Tax Service" and the payer's TIN should be indicated. It is this form that must be submitted to the inspection.