Tax deduction for child treatment: documents if over 18 years old

Examples of calculating tax deductions for treatment expenses

In 2016, Petrov I.A. paid 60,000 rubles for his treatment at a paid medical institution.

Income received and personal income tax paid

Income for 2016 of engineer I.A. Petrov amounted to 480,000 rubles. (RUB 40,000 (salary) x 12 months).

The amount of personal income tax (personal income tax) withheld by the employer for the year amounted to 62,400 rubles. (RUB 480,000 x 13%).

Tax deduction calculation

Treatment expenses in 2016 amounted to 60,000 rubles. therefore, the amount due for refund will be equal to: RUB 7,800. (RUB 60,000 x 13%).

Since for 2016 Petrov I.A. paid income tax in the amount of more than 7,800 rubles, and treatment expenses do not exceed the limit of 120,000 rubles, he will be able to receive a tax deduction in full - 7,800 rubles.

In 2016, Petrov I.A. paid 90,000 rubles for his treatment at a medical institution. , and also purchased, as prescribed by the doctor, the medications necessary for treatment, in the amount of 40,000 rubles.

Income received and personal income tax paid

Income for 2016 of engineer I.A. Petrov amounted to 480,000 rubles. (RUB 40,000 (salary) x 12 months).

The amount of personal income tax (personal income tax) withheld by the employer for the year amounted to 62,400 rubles. (RUB 480,000 x 13%).

Tax deduction calculation

In general, the costs of treatment of Petrov I.A. in 2016 amounted to 130,000 rubles. , but since there is a deduction limit for social expenses - 120,000 rubles, therefore, the amount due for refund will be equal to: 15,600 rubles. (RUB 120,000 x 13%).

Since in 2016 Petrov I.A. paid income tax in the amount of more than 15,600 rubles, he will be able to receive a tax deduction in full - 15,600 rubles.

In 2016, Petrov I.A. paid 70,000 rubles for treatment of his 15-year-old daughter in a paid medical institution.

Income received and personal income tax paid

Income for 2016 of engineer I.A. Petrov amounted to 480,000 rubles. (RUB 40,000 (salary) x 12 months).

The amount of personal income tax (personal income tax) withheld by the employer for the year amounted to 62,400 rubles. (RUB 480,000 x 13%).

Tax deduction calculation

Since the daughter’s age is less than 18 years , Petrov I.A. has the right to take advantage of a tax deduction for the costs of her treatment. The amount due for refund will be equal to: RUB 9,100. (RUB 70,000 x 13%).

Since for 2016 Petrov I.A. paid income tax in the amount of more than 9,100 rubles, he will be able to receive a tax deduction in full - 9,100 rubles.

In 2016, Petrov I.A. paid for an expensive lung operation worth 500,000 rubles.

Income received and personal income tax paid

Income for 2016 of engineer I.A. Petrov amounted to 480,000 rubles. (RUB 40,000 (salary) x 12 months).

The amount of personal income tax (personal income tax) withheld by the employer for the year amounted to 62,400 rubles. (RUB 480,000 x 13%).

Tax deduction calculation

Since surgical treatment of severe forms of respiratory diseases is included in the list of expensive medical services for which a tax deduction is provided in full (without a limit of 120,000 rubles), the amount due for refund will be equal to: 65,000 rubles. (RUB 500,000 x 13%).

However, for 2016 Petrov I.A. paid personal income tax in the amount of less than 65,000 rubles, so he can only return 62,400 rubles. (amount of income tax paid for the year).

In 2016, Petrov I.A. paid for the medications necessary for the treatment of his wife in the amount of 60,000 rubles. , as well as your tuition at the institute in the amount of 80,000 rubles.

Income received and personal income tax paid

Income for 2016 of engineer I.A. Petrov amounted to 480,000 rubles. (RUB 40,000 (salary) x 12 months).

The amount of personal income tax (personal income tax) withheld by the employer for the year amounted to 62,400 rubles. (RUB 480,000 x 13%).

Tax deduction calculation

Expenses of Petrov I.A. for 2016 amounted to 140,000 rubles. (60,000 rubles (for medicines) + 80,000 rubles (for training)), but since the amount of social deductions for the year cannot exceed 120,000 rubles, he will only be able to return: 15,600 rubles. (RUB 120,000 x 13%).

Since for 2016 Petrov I.A. paid personal income tax in the amount of more than 15,600 rubles, he will be able to receive the amount due for refund in full - 15,600 rubles.

Ways to receive a tax deduction

Through the Federal Tax Service

The procedure for obtaining a tax deduction for treatment expenses through the tax service occurs in 3 stages:

To receive a tax deduction for treatment expenses, the following documents are required:

Main documents:

1. Declaration in form 3-NDFL. Please note that the declaration form must be current for the year for which the deduction is claimed.

   That is, if a deduction is claimed for 2013, the declaration must be current for 2013.

2. Help 2-NDFL.

   It can be obtained from the accounting department at your place of work (if you worked in several places during the year, you must take a certificate from each of them).

   Note: the 2-NDFL certificate is not included in the list of mandatory documents required to be submitted when applying for a deduction.

3. Application for a deduction.
4. Passport of a citizen of the Russian Federation.

Additional documents for deduction for medical services:

1. An agreement with a medical institution , which specifies the cost of treatment. A copy of the agreement, certified personally by the applicant, is submitted to the tax service (each page of the copy must be signed).

   The contract must indicate the details of the license to carry out medical activities. If they are missing, you must additionally provide a copy of the license .

   Note: if you want to receive a deduction for expensive treatment, then the costs incurred for it must also be specified in the agreement with the medical institution.

2. Certificate of payment for medical services issued by the medical institution that provided the service.

   When undergoing treatment at a sanatorium-resort institution, it is also necessary to obtain a medical certificate. It should reflect the cost of treatment minus food, accommodation, etc.

3. Copies of payment documents confirming the fact of payment for treatment (receipts, payment orders, etc.).

Additional documents for deduction for the purchase of medicines:

1. A prescription written by the attending physician for the purchase of medicines, drawn up in form No. 107-1/u, and containing a special stamp intended for the tax authorities.
2. Copies of payment documents confirming the fact of payment for medicines (receipts, cash receipts, payment orders, etc.).

Additional documents for deduction for health insurance:

1. A copy of the agreement with the insurance organization or policy. The contract must indicate the details of the license to carry out insurance activities. If they are missing, you must additionally provide a copy of the license.
2. Copies of payment documents confirming the fact of payment of insurance premiums (receipts, payment orders, etc.).

Additional documents for deduction for relatives:

1. A copy of the child’s birth certificate (in case of deduction for children ).
2. A copy of the marriage certificate (in case of deduction for a spouse ).
3. A copy of the applicant's birth certificate (in case of deduction for parents ).

Please note that when submitting copies of documents to the tax service, it is recommended to have their originals with you.

You can transfer the collected documents in the following ways:

1. By personally contacting the territorial tax authority at your place of residence. With this method, the tax inspector will personally check all the documents and, if necessary, immediately tell you which documents are missing or which need to be corrected.
2. Through a representative with a notarized power of attorney (some tax services accept documents with a handwritten power of attorney).

3. By mail - a valuable letter with an inventory of the contents. To do this, you need to enclose the documents in an envelope (do not seal the envelope) and make 2 copies of the postal inventory listing all enclosed documents.

   This method does not require a visit to the tax office, but if mistakes were made or the package of documents was not collected in full, you will find out about it only after 2-3 months (after checking the documents).

4. Using the taxpayer’s personal account (LKN) , located on the website of the Federal Tax Service of the Russian Federation. In order to gain access to the LKN, you must contact any tax authority to create an account and receive a login and password to enter it. To do this, you need to take your TIN and passport with you. There is no fee for connecting LKN.

Note: the 3-NDFL declaration and the set of documents necessary to obtain a tax deduction can be submitted to the tax service throughout the year.

• The tax return and accompanying documents are verified within 3 months from the date of their submission to the tax authority.
• Within 10 days after the end of the audit, the tax service must send a written notification to the taxpayer with the results of the audit (grant or refusal to provide a tax deduction).
• After receiving the notification, you must come to the tax authority and submit an application for a personal income tax refund indicating the bank details by which the money transfer will be made.
• The funds must be transferred within 1 month from the date of filing the application for a personal income tax refund, but not earlier than the end of the document verification (desk audit).

For what period can I get a tax deduction?

You can receive a tax deduction only for those years in which payment for treatment was directly made.

However, you can submit a declaration and return the money only next year , after the year in which the treatment expenses were incurred. For example, if you paid for treatment in 2015, then you can return the money only in 2016.

The 3-NDFL declaration and the documents necessary to obtain a tax deduction can be submitted to the Federal Tax Service throughout the year.

How to get a social deduction through an employer

Since 2016, you can receive a tax deduction for treatment from your employer. In this case, income tax at a rate of 13% will no longer be withheld from wages.

The main feature of this method is that to receive a deduction you do not need to wait until the end of the year (as is the case with the tax office); you can apply for a deduction immediately after paying for treatment.

The procedure for obtaining a deduction through an employer occurs in 3 stages:

The list of documents for obtaining a deduction through an employer coincides with the documents that are required to obtain a deduction through the tax service (see above).

But there are the following differences:

1. There is no need to fill out a tax return in Form 3-NDFL.
2. You do not need a certificate in form 2-NDFL.
3. The application for a tax deduction must be completed using a different form.

After all the documents have been collected, they must be submitted to the tax service at your place of residence. The methods for transferring documents are the same as in the case of receiving a deduction through the tax service (see above).

After 30 days (allotted for document verification), a notification confirming the right to receive a deduction from the employer.

After receiving a notification from the tax service, you must write an application for the deduction and, together with the notification, submit it to the accounting department at your place of work.

Starting from the date of notification to the accounting department, income tax will no longer be withheld from wages, as a result of which it will become 13% more than usual. This will continue until the deduction is completely exhausted or until the calendar year ends.

Please note: if during the year the employer did not provide the employee with a deduction in full (for example, for those months while he was filling out documents to receive the deduction), then the unused balance can be obtained at the end of the year by contacting the tax service (see the procedure for obtaining a deduction through the tax office). higher).

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Tax deduction for treatment of a child 18 years old - Pravoved.RU

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Good afternoon A parent pays for an expensive operation for a child who is 18 years old, a student, and the child does not work. Is it impossible to get a tax deduction? It is not clear why you can get a deduction for the treatment of a working spouse, but not for the treatment of a student child ((are there really no options to return the deduction?

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Lawyers' answers (3)

Good afternoon

who is 18 years old, a student, and the child does not work.

An 18-year-old child is considered an adult citizen, therefore, he receives deductions for him independently

It is not clear why you can get a deduction for the treatment of a working spouse, but not for the treatment of a student child

Because it is not provided for by law, reasoning about the logic of the legislator, unfortunately, will not bring any benefit

in the amount paid by the taxpayer in the tax period for medical services provided by medical organizations, individual entrepreneurs engaged in medical activities, to him, his spouse, parents, children (including adopted children) under the age of 18, wards under the age of 18 years (in accordance with the list of medical services approved by the Government of the Russian Federation), as well as in the amount of the cost of medicines for medical use (in accordance with the list of medicines approved by the Government of the Russian Federation), prescribed by their attending physician and purchased by the taxpayer at his own expense funds. Are there really no options to return the deduction?

The child himself will be able to receive a deduction for this operation in the future. Within 36 months from the date of emergence of the right to deduction, you can demand funds in the established amounts from the state  

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Hello Irina!

Unfortunately, the provisions of paragraph 3, paragraph 1, art. 219 of the Tax Code of the Russian Federation, they really allow you to receive this deduction only when treating a minor child:

3) in the amount paid by the taxpayer in the tax period for medical services provided by medical organizations, individual entrepreneurs engaged in medical activities, to him, his spouse, parents, children (including adopted children) under the age of 18 , wards in under 18 years of age (in accordance with the list of medical services approved by the Government of the Russian Federation), as well as in the amount of the cost of medicines for medical use (in accordance with the list of medicines approved by the Government of the Russian Federation), prescribed by their attending physician and purchased by the taxpayer for own funds account.

 If the child is already 18 years old. then the parent can no longer receive this deduction for him. Alas, but this is so...

Source: https://pravoved.ru/question/2217466/

Tax deduction for child treatment: income tax refund procedure

The state provides the right to benefits to people who have resorted to paid medical services for the treatment of children. The taxpayer returns part of the money paid to the budget in the form of personal income tax from wages or any official income. In order to realize a deduction for the treatment of a child, the applicant for preference must meet a number of conditions and prepare many documents.

Who can receive an income tax refund?

Registration of deductions for expenses related to payment for medical services provided to persons under 18 years of age is of a social nature. The Russian Federation supports conscientious tax payers by reimbursing them for part of the money paid to the state budget.

Social deductions for the costs of paid medical services and the purchase of medications intended for the treatment of children are provided to parents. Grandparents, uncles and aunts will not be able to take advantage of the benefit.

Important! The child can be not only his own, but also adopted or taken under guardianship.

• The state will reimburse the costs to those parents who officially work under a contract and pay income tax at a rate of 13% personal income tax.
• Citizens carrying out business activities under a taxation scheme other than OSN are not entitled to claim a refund.
• Also excluded from the list of applicants:

1. Unemployed people registered with the Employment Center.
2. Students.
3. Disabled people receiving social benefits.
4. Pensioners who stopped working.

These categories of citizens do not pay 13% personal income tax on their income to the state treasury, therefore they lose the right to benefits if they incur costs for the treatment of children.

Deductions are available only to residents of the Russian Federation. These are persons living in the territory of our state throughout the entire calendar year (tax period).

The tax legislation of the Russian Federation establishes clear rules for the implementation of social deductions for the treatment of children. A limited circle of people can take advantage of the preference, which includes:

1. Children under the age of majority.
2. A wife and husband who are in an officially registered marriage union.
3. Parents.

The list does not include students over 18 years of age. Even after reaching adulthood, they remain supported by their father and mother for some time if they are studying full-time or do not have their own income.

If a son or daughter gets sick and requires surgery, the costs of treatment are borne by the parents or adoptive parents. Current legislation does not allow income tax refunds when paying for treatment of children over 18 years of age.

There are also no exceptions for disabled children.

Before establishing this restriction, we took into account the fact that many students who simultaneously study and work receive wages or other income (renting out real estate).

If the costs of medical services provided to an adult daughter or son who is already working were borne by the parents, all documentation is drawn up for the children. In the future, students will be able to take advantage of the right to a tax deduction.

Important! If a full-time student who has reached the age of 18 does not receive his own income, personal income tax will not be returned.

Conditions for the implementation of tax deductions

Compensation for treatment expenses for a minor pupil is paid subject to a number of conditions:

1. The medical institution operates on the basis of a license issued in accordance with the requirements of the law.
2. The statute of limitations for personal income tax returns has not yet expired.
3. One of the spouses or both received a “white” salary, from which 13% of personal income tax was deducted in the year when the medical services provided to the child were paid.
4. The student is under 18 years of age.
5. A package of necessary documents has been submitted to the tax service.

A deduction is provided to one of the parents or both.

To get your money back for paying for expensive medications, you must meet the following conditions:

1. The medications were purchased as part of an expensive treatment included in the List of Medical Services.
2. The medical institution did not have the required consumables in stock, and their purchase was conditional on the treatment agreement at the expense of the patient.
3. The taxpayer was given a certificate from a medical organization indicating that the medicines were purchased as part of an expensive treatment.

An important condition is that the applicant for the benefit receives a certificate of payment for medical services with code “2” for transmission to the tax authority.

Types of treatment

You can not get a refund for all purchased medicines. The state compensates part of the costs only according to certain Lists established by decree of the Government of the Russian Federation. These types of services include:

1. Diagnosis and treatment procedures in the clinic during inpatient day care.
2. Diagnosis and treatment in emergency medical care.
3. Treatment and rehabilitation course in a sanatorium.
4. Conducting a medical examination.

Important! Income tax compensation for the treatment of a minor in the provision of expensive services is carried out without setting a limit.

If a child is diagnosed with a serious illness and the parents have incurred large expenses for treatment, a tax deduction is received without limits on the amount to be refunded. Such medical services include:

1. Installation of pacemakers.
2. Bone marrow and organ transplantation.
3. Treatment of congenital defects.
4. Nursing a child born weighing less than 1.5 kilograms and much more.

Important! When a minor is taken abroad for treatment, personal income tax refund is not due.

What is the amount of deduction in 2019

When it comes to calculating the amount of deduction for treatment, restrictions established by law are taken into account.

Important! The maximum amount of reimbursement for costs associated with payment for medical services provided to children is 120,000 rubles.

This amount also includes other social deductions: for pensions or for studies. The amount of compensation will be 15,600 rubles. If the amount of expenses exceeds the limiting parameter, the income tax refund is calculated based on the established maximum - 120,000 rubles.

Examples of deductions for medical services for a minor

Selina A.V. paid for the treatment of her 9-year-old son in 2017. The woman received a salary of 24,000 rubles per month. During the tax period, personal income tax was deducted from Selina’s income: 24,000 rubles multiplied by 12 months and multiplied by 0.13 - it turns out 37,440 rubles. The cost of medical services provided to my son is 130,000 rubles.

Since the student is under 18 years of age, the woman has the right to compensation. She prepared a set of documents. The certificate from the medical institution contains code “1”. When calculating the amount to be refunded, the maximum value will be taken into account: 120,000 rubles multiplied by 13% - you get 15,600 rubles.

Since the amount of income tax deducted is greater than the amount to be refunded, Selina will be paid the maximum deduction - 15,600 rubles.

Gorin incurred the costs of treating his 12-year-old daughter in 2017. The girl underwent an expensive stomach operation costing 300,000 rubles. This is an expensive treatment included in the List. The father applied for the benefit in 2018. At work he received 20,000 rubles a month. During the reporting period, Gorin earned: 20,000 multiplied by 12 months - a total of 240,000. The employer deducted taxes from the income: 240,000 multiplied by 13% - it turns out 31,200. The medical services provided to the daughter are expensive - the father has the right to declare the full amount: 300,000 multiply by 13%.

According to the rules, the state must return 39,000 rubles to Gorin. But the amount of tax withheld in the reporting period is not enough to pay full compensation. The man will be reimbursed only 31,000 rubles.

Important! The amount of compensation is limited to the amount of tax paid in the reporting period.

What documents are needed to apply for a deduction?

To receive part of the funds allocated for the treatment of a minor pupil, you will need a lot of paperwork:

1. An agreement with a medical institution (copy) on the provision of medical services or expensive treatment, subject to the execution of such an agreement. If this documentation is not available, attach copies of documents confirming the fact of undergoing treatment procedures (extract from the medical record or epicrisis, certified by the signature of the doctor of the medical institution).
2. Certificate of payment for medical services for transfer to the Federal Tax Service. If drugs were purchased, take a certificate stamped “For tax authorities.”
3. Copies of payment documents (checks, receipts) confirming the purchase of medicines, payment for medical services or payment of insurance premiums.
4. Voluntary health insurance agreement (copy) upon payment of premiums by the insurer.
5. Birth certificate of a minor.
6. Applicant's passport.
7. Declaration 3-NDFL.
8. Certificate of employment form 2-NDFL.

Be sure to fill out an application for deduction.

Return processing algorithm

You can submit papers to receive benefits at a convenient time. If a taxpayer incurred expenses in 2018, he has the right to apply for a refund in 2019. The law allows for a refund of paid income tax within 3 years. If the treatment of a minor was paid for in 2016, compensation can be exhausted in 2017, 2018, 2019. The deadline will expire in 2020.

You can receive tax deductions for the treatment of a child at the tax office or at your place of work.

In the Federal Tax Service

To cover part of the costs of medical services, the Federal Tax Service prepares documents according to the above list. The papers are taken to the tax office at the place of registration of one of the parents (adoptive parents, guardians). To return personal income tax through the Federal Tax Service, strictly follow the algorithm described below:

1. Fill out the declaration. Its sample can be downloaded on the Internet or taken from the local tax office.
2. The accounting department at the place of work takes a certificate of income.
3. Submit the documentation to the Federal Tax Service.

Papers are handed in in person. When submitting, the tax inspector is provided with copies of all documentation plus originals. The specialist needs them for verification. Documents can also be sent electronically through the official website of the Federal Tax Service. Mandatory conditions for performing an action are registration of a personal account and the presence of a digital signature.

From the moment the documents are submitted, Federal Tax Service employees will begin an inspection. Its duration is 3 months. If there are no comments, the amount will be transferred to the bank account indicated in the application within 1 month.

At the place of work

In order for an employer to provide a social deduction for medical expenses for a minor, you do not need to wait until the end of the tax period.

Algorithm of actions:

1. Drawing up an application to the Federal Tax Service to receive a notification to confirm the right to a benefit.
2. Collection of documentation.
3. Submission of documents to the tax service.

The notification will be ready in a month. A notification is sent to the accounting department at the place of employment and an application for a deduction is drawn up.

From the next month, wages will be paid without withholding personal income tax until the declared amount is returned.

If the place of work was unable to reimburse the required amount, the balance is carried over to the next year. To obtain it, contact the tax office.

Citizens who pay taxes in good faith have the right to compensation for the costs of their treatment and minor children.

You can claim a social tax deduction if you spent your own money to pay for dental treatment or other medical services. Refunds are made through the Federal Tax Service or from the employer.

In the first case, the compensation payment is made at a time, in the second - gradually.

Source: https://vychet.com/socialnye/vozvrat-naloga-za-lechenie-rebenka.html

Income tax refund for treatment in 2019-2020. Examples

To help the population compensate for expenses for basic needs, including treatment, the state tax system has provided a mechanism for tax deductions - part of the funds from the tax payment is returned, or rather, the taxpayer will pay a smaller amount of tax.

• How is this implemented in relation to funds spent on treatment and purchasing medications for yourself or close relatives?
• Can any medical care be included in the tax deduction?
• Who has and who does not have the right to it? How to correctly calculate the maximum deduction amount?

For whom are tax deductions relevant?

A person has the right to compensate part of the income tax in case of treatment costs if both of the following conditions are met (clause 3, clause 1, article 219 of the Tax Code of the Russian Federation):

• a citizen of the Russian Federation is a resident who has an official place of work in the country, where his income tax is subject to a standard rate of 13%;
• he paid for treatment or purchased medications for himself or relatives (parents, spouse or children under 18 years of age), or entered into a health insurance contract for himself or close relatives, or underwent treatment in a sanatorium (himself or his relatives).

Who will not be able to count on tax compensation?

In addition to non-residents and the unemployed, a tax deduction is not provided if treatment and medicines were paid for:

• pensioners who do not continue to work;
• parents for children over 18 years of age;
• an employer for his employee;
• a relative with a different degree of relationship than marital and parental relationships (for example, a grandson for a grandmother, etc.);
• an entrepreneur who is under one of the special taxation regimes that does not provide for the payment of income tax (STS, UTII).

ATTENTION! Also, you should not count on a deduction if during a given tax period you did not have income taxed at a rate of 13%, even if you incurred treatment expenses.

Conditions for deduction

Each type of medical expense has certain characteristics that qualify for this deduction. Let's consider these possibilities.

Medical care and treatment

If the employee himself, his parents, spouse or minor children were ill during the year, and this or that amount was spent on treatment, then a refund of part of the amount against income tax is possible under the following conditions.

1. The medical institution is located on the territory of the Russian Federation and has the appropriate license.
2. Documents for treatment are issued in the name of the taxpayer himself or his wife (husband) or child.
3. The medical services that I had to use are included in a special list approved by Resolution No. 201 of March 19, 2001.

IMPORTANT! The medical institution must issue and correctly document a certificate of payment for medical services as established by the Russian Ministry of Health. When receiving documents for deduction, the tax office always checks their accuracy and compliance with legal requirements.

Payment for medicines

When purchasing medications for yourself, your parents, spouse, or children, you can count on an income tax deduction in such cases.

1. The medications were prescribed by the attending physician to the taxpayer himself or his immediate family.
2. Medicines for which checks have been paid are on a special list defined in the above-mentioned Decree of the Government of the Russian Federation.

Source: https://assistentus.ru/ndfl/vozvrat-podohodnogo-naloga-za-lechenie/