The current fiscal legislation allows, when making certain types of expenses, to return part of the money spent, which, as a rule, has social significance. These include a tax deduction for the treatment of a child. All citizens with children should know what it is, how to get it, where to go and what documents will need to be collected.
- Features of deduction for treatment
- Contenders
- Size
- List of services and medications
- Receiving a deduction through the Federal Tax Service
- Receiving a deduction at your place of work
- Paid dental treatment
- Paperwork, limits and tax calculation
- How to apply for a tax deduction for the treatment of a child over 18 years of age: nuances of the procedure and calculation methods
- Who can receive social benefits for an adult?
- Is the procedure available for unemployed parents?
- Tax deduction for treatment expenses
- What expenses can be reimbursed?
- Features of the deduction application
- Examples of calculating tax deductions for treatment expenses
- Income received and personal income tax paid
- Tax deduction calculation
- Income received and personal income tax paid
- Tax deduction calculation
- Income received and personal income tax paid
- Tax deduction calculation
- Income received and personal income tax paid
- Tax deduction calculation
- Income received and personal income tax paid
- Tax deduction calculation
- Ways to receive a tax deduction
- Through the Federal Tax Service
- Main documents:
- Additional documents for deduction for medical services:
- Additional documents for deduction for the purchase of medicines:
- Additional documents for deduction for health insurance:
- Additional documents for deduction for relatives:
- For what period can I get a tax deduction?
- How to get a social deduction through an employer
- Tax deduction for treatment of a child 18 years old - Pravoved.RU
- Tax deduction for child treatment: income tax refund procedure
- Who can receive an income tax refund?
- Conditions for the implementation of tax deductions
- Types of treatment
- What is the amount of deduction in 2019
- Examples of deductions for medical services for a minor
- What documents are needed to apply for a deduction?
- Return processing algorithm
- In the Federal Tax Service
- At the place of work
- Income tax refund for treatment in 2019-2020. Examples
- For whom are tax deductions relevant?
- Who will not be able to count on tax compensation?
- Conditions for deduction
- Medical care and treatment
- Payment for medicines
Features of deduction for treatment
The purpose of this compensation has a social meaning. In this way, the state provides support to its citizens by returning part of the money they previously transferred to the budget. The deduction is provided for expenses that are of great importance for a person and his family. This is not only treatment, but also education, pension provision, and buying a home.
Each individual working under an employment or other contract pays a monthly tax on his income to the budget. Its size is 13 percent of the amounts received.
This means that if a citizen receives a monthly salary of 20,000 rubles, then 2,600 rubles are withheld. Accordingly, personal income tax for the year will be 31,200 rubles.
It is part of this amount that goes to the budget that can be returned as compensation for the costs of treating the child.
Contenders
Their parents have the right to receive a deduction for the costs of medical services and the purchase of drugs for the treatment of children. In this case, the child can be either his own or adopted, under the age of eighteen.
Not every mom or dad can qualify for a refund. Only those who pay personal income tax in the amount of 13 percent when receiving income have the right to count on compensation.
These are persons working under an employment or contract agreement.
Individual entrepreneurs cannot claim a refund for child treatment expenses, since they are taxed at a different rate.
Also, unemployed people registered with the Employment Center, students, pensioners and disabled people who receive only social benefits are not entitled to compensation.
These categories of citizens do not transfer personal income tax to the budget from their income.
Also, the applicant for the deduction must be a resident of our country. These include persons residing in Russia during the tax period (calendar year).
Tax legislation establishes the rules for obtaining a deduction. It determines a limited circle of people whose treatment costs can be partially reimbursed. These include:
- children under eighteen years of age;
- husband or wife in an officially registered marriage;
- parents.
In case of illness and the need for surgery or the purchase of medicines, the costs in such a situation fall on the shoulders of the parents. But the law in its current version does not allow deductions for the treatment of children over 18 years of age. If such a request is made, a refund will be denied. No exceptions are made for a disabled child.
When establishing such a rule, the legislator took into account that currently many students combine study with work. In addition, they can earn additional income. For example, from renting out real estate. That is why such a restriction has been established.
If there is a need to spend money on the treatment of an adult son or daughter, it is recommended to act as follows.
If the costs are borne by the parents, and the sick person himself works, all documents must be issued in the name of the child. It is he who will subsequently be able to claim a deduction.
But if you do not receive income, for example, for full-time students, you will not be able to return the money.
Size
When determining the amount that can be returned from the budget, it is necessary to take into account the existing restrictions. Regardless of the money spent on medical services and medications, the maximum amount of such expenses cannot exceed 120,000 rubles over the course of a calendar year. At the same time, this also includes other social deductions provided for studies and pensions.
Accordingly, the amount of compensation will be 15,600 rubles. If expenses exceed the established limit, only the maximum amount of 120,000 rubles is taken into account. Let's look at examples from life.
- The Romanovs paid for their daughter’s treatment, 80,000 rubles. When submitting documents, the husband can apply for a deduction in the amount of 10,400 rubles.
- 80,000 x 13% = 10,400 rubles
- Citizen Lukyanova spent 185,000 rubles on medicines for her daughter. When applying for a deduction, she can only take into account the established limit of 120,000 rubles. Accordingly, the maximum allowable amount of 15,600 rubles will be subject to return.
- 120,000 x 13% = 15,600 rubles
- Over the course of a year, the Luzhins spent 70,000 rubles on their eldest son’s education, and 60,000 rubles on their daughter’s treatment. To obtain a deduction, both these amounts are added together. Thus, given that the expenses exceeded the maximum amount (70,000 + 60,000 = 130,000 rubles), only 15,600 rubles will be returned.
The specified limit of 120,000 rubles does not apply to cases when you need to pay for expensive treatment or medications. In this situation, the deduction can be received without limiting the amount. To do this, the following conditions must be met:
- Treatment must be classified as expensive by law (contained in a list approved by government decree).
- There is no possibility of receiving services or medications for free, which is specified in the contract.
- A certificate of a certain type is issued stating that services or medications are required for treatment, without them it will not be effective.
It should be taken into account that you can only return the amount within the limits of taxes paid for the year. If treatment costs exceed income, compensation is returned in the amount of the transferred personal income tax. Let's look at an example.
Citizen Evtukhov earns 30,000 rubles per month, 360,000 rubles per year. The annual tax is withheld from him in the amount of 46,800 rubles. He needed an expensive operation, for which he spent 450,000 rubles. The deduction for it will be 58,500 rubles. But citizen Evtukhov will be paid compensation only in the amount of personal income tax actually transferred, 46,800 rubles.
List of services and medications
Not all services and medications can be deducted. Returns are allowed only on certain lists. They were approved by decree of the Government of the Russian Federation. Types of treatment include:
- diagnosis and treatment during emergency medical care;
- diagnosis and treatment in the clinic and during day hospital observation;
- medical examination;
- treatment and rehabilitation in a sanatorium;
- health education services.
- birth defects;
- prosthetics;
- organ and bone marrow transplantation;
- installation of stimulants;
- plastic surgery;
- genetic diseases;
- treatment of thyroid cancer;
- inherited blood clotting diseases;
- therapy of severe diseases of the eyes, nervous system, connective tissues, organs;
- dialysis;
- nursing a child born weighing less than 1.5 kilograms;
- infertility treatment using artificial insemination (IVF);
- a number of other serious diseases.
It is not difficult to determine whether medical services are expensive, for which deductions can be issued without limiting costs, or not.
To do this, you need to study the certificate issued by the medical institution specifically for providing it to the tax authorities. The code will be written in it.
If “01” is indicated, then this means the return of money with a maximum limit of 120,000 rubles. “02” is confirmation that expensive medical services were provided.
To receive a deduction, it is necessary that all the services listed above were provided by Russian medical institutions. They can be either public or private, with the appropriate license. It is allowed to receive treatment from individual entrepreneurs.
If a child is taken abroad to improve his health, then a refund of part of the expenses is impossible.
- drugs for anesthesia;
- painkillers containing narcotic drugs;
- against gout;
- anti-tuberculosis;
- anti-allergenic;
- for the treatment of Parkinson's disease;
- anticonvulsants;
- antidepressants and for psychodisorders;
- for the treatment of alcohol and drug addiction;
- from sleep disorders;
- for the treatment of infections;
- vaccines and serums;
- for the treatment of tumors;
- hormonal drugs;
- intended to treat blood diseases;
- from cardiovascular diseases;
- for the gastrointestinal tract and kidneys;
- affecting the uterus;
- from eye diseases;
- for the treatment of respiratory organs;
- vitamins.
Each of the above sections includes a wide list of specific drugs. To find out whether you can get reimbursement for a purchased drug, you need to find the right drug in the government regulation.
Receiving a deduction through the Federal Tax Service
To receive a deduction for the treatment of a child, you need to collect a set of documents. It must be submitted to the Federal Tax Service at the address of residence of one of the parents. To process a return, you must adhere to the following algorithm.
You need to fill out a declaration in form 3-NDFL. This can be done no earlier than the year following the year in which the expenses were made. For example, in 2018 a report for 2017 is submitted.
A sample declaration can be obtained from the tax office at your residence address. We also offer to download it on our website:
- Contact the accounting department at your place of employment for a certificate of withheld taxes. A document is issued in the prescribed form 2-NDFL. It indicates how much a person earned in the previous, old year, and what amount was transferred to the budget as income payments.
- Collecting the following set of papers:
- a child’s birth document (or other proof of relationship when the deduction is issued for the treatment of a spouse or parents);
- an agreement with a medical institution for treatment;
- a certificate from a medical institution indicating the need to purchase expensive drugs for treatment (with code “02”);
- voucher stub for treatment and rehabilitation in a sanatorium;
- checks, receipts for treatment and purchase of medicines.
The agreement and payment documents must be issued in the name of one of the parents, regardless of which of them will qualify for the deduction. It is not allowed to demand a refund of part of the tax paid on papers issued in the name of another person, even if he is a relative of a child or a charitable organization.
A deduction can also be provided for voluntary health insurance. To do this, you need to submit the contract itself, prescriptions for medications and receipts for their purchase.
To submit, you must personally come to the Federal Tax Service at your home address. You must submit a completed and signed declaration, as well as copies of the required documents, and submit their originals for certification by a specialist. In addition, an application for a personal income tax refund is attached, indicating the details for transferring money.
It is allowed to send documents in electronic form. This can be done through the official website of the Federal Tax Service. To do this, the applicant must have a registered personal account and have a digital signature.
After receiving the submitted package, the tax authority carries out an appropriate verification of the documents. The refund will be made within a month after its end to the account specified by the applicant.
You can receive a deduction for the treatment of a child for three years. For example, in 2018 it is possible to issue a tax refund for 2015, 2016 and 2017 inclusive.
Receiving a deduction at your place of work
The law allows you not to wait until the new year to file a deduction. You can do this at your place of work. To do this, you need to perform the following steps step by step.
- Fill out an application for a deduction, attaching supporting documents (agreements, certificates, checks).
- Submit an application and a set of documents to the Federal Tax Service at your residence address or in electronic format through the official tax website.
- After a month, receive a notification confirming your right to deduct.
- Submit the notification to the accounting department at your place of work.
The accounting department will not withhold income payments from the amount specified in the notification until the end of the year. If there is not enough income to deduct during this period, the missing funds must be returned in the new year through the tax office at the address of residence.
Let's consider an example: citizen Golubeva bought her son medicines worth 70,000 rubles this year. She collected the necessary documents and received a notification from the tax office that she had the right to social benefits.
She sent the specified certificate to her place of employment in February 2018.
The accountant calculated that citizen Golubeva has the right to a deduction in the amount of 9,100 rubles. Her salary is 20,000 rubles, monthly tax is 2,600 rubles. Accordingly, from March 2018, personal income tax is not withheld from income until all due compensation is returned.
Citizen Golubeva will receive an amount of 20,000 rubles in March, April and May. For June she will be given 18,700 rubles. From July, the tax will continue to be withheld at the same rate, 13 percent.
Paid dental treatment
Dental costs are generally quite high. The law allows you to return part of the funds spent on dental treatment. In this case, the registration procedure is no different from the general one.
You will need to provide an agreement with the medical institution where the dental services were received and attach receipts. The maximum cost is determined at 120,000 rubles. Reimbursement of dental expenses is possible both through the tax office and at the place of work.
The law allows parents who have incurred expenses for the treatment of their children and the purchase of medicines to return part of the money spent. This is done by receiving a social deduction. Only those who pay a tax of 13 percent to the budget can apply for it.
You can receive a deduction for the previous three years. This is done through the tax office at the residence address of one of the parents. It is also allowed not to withhold personal income tax in the required amount at the place of work.
You can only receive a refund for the costs of treating a minor child. After children turn eighteen years old, parents do not have the right to claim a deduction.
Source: https://FamAdviser.ru/semejstvo/poshlina/nalogovyj-vychet-na-lechenie-rebenka.html
Paperwork, limits and tax calculation
I read an article in your magazine about deductibles for medications. I rarely buy them for myself: while I’m healthy. But I regularly pay for medical services and medicines for relatives: grandmothers, parents, spouses, children and even sisters.
Read also: Compensation for unused vacation: before maternity leave, after maternity leave
In 2018, a total of 140 thousand rubles were raised for tests and paid clinics alone:
- for mother - 55,000 RUR;
- for a spouse - 48,000 RUR;
- for children - 17,000 RUR;
- for a sister - 20,000 RUR.
But I did not spend anything from this amount on my treatment, although I am the only one in the family who works officially and pays personal income tax. My parents are pensioners, my sister is a beginner individual entrepreneur on a simplified basis, my wife is on maternity leave, and my children are still small. Is there a chance to get some money from the budget using deductions, or do you need to spend all the money on yourself?
Mikhail Borisovich
The following expenses can be included in the deduction amount:
- Medical services - tests, examinations, doctor’s appointments, procedures in paid clinics. Provided that you paid for it, that is, the services are not under the compulsory medical insurance policy, but at your expense.
- Medicines prescribed by a doctor. Since 2019, deductions can be obtained for expenses on any drugs, and not just those on the government’s list.
- Expensive treatment. This is the only type of medical expenses for which there is no limit: any amount without restrictions is accepted for deduction. Types of expensive treatment are on a special list; the medical organization monitors this when it issues a certificate of the cost of services.
- Contributions under the VHI agreement.
You can receive a deduction for treatment not only when paying for your examinations and medications. The tax is refunded even on the amount of expenses for the treatment of close relatives, but not any, but only from a limited list.
Here is a complete list of relatives whose treatment can be included in your tax deduction:
- Parents. The deduction will be given only when paying for the treatment of your parents. If you pay for your spouse's parents or step-parents, you won't be able to get your tax refunded. There are no requirements for parental status. They can work under an employment contract, or they can be pensioners, unemployed or self-employed individual entrepreneurs.
- Children or wards under 18 years of age. A deduction for treatment is allowed only for your children. If you pay for tests and examinations of your spouse’s children, even when they are fully supported, personal income tax cannot be returned. There is also an important condition regarding age: the child must be no more than 18 years old. Moreover, the fact of studying at a full-time university does not extend this age to 24 years: this is possible with training, but with treatment - only up to 18 years.
- Spouses. If the husband pays for his wife, he can get a deduction. And the wife will return the tax when paying for her husband’s treatment. But the marriage must be officially registered. A certificate of payment for medical services and checks for the purchase of medicines can be issued to either spouse: their expenses are still considered common.
Spending limit. The deduction for treatment has a limit of RUB 120,000 per year. This is a general limitation for several social deductions, for example, this also includes training expenses. RUB 120,000 is a limit not for every type of expense, but for all.
When paying for the treatment of relatives, they will not give an additional deduction: both your own expenses and theirs must be included in this limit.
The 120,000 RUR does not include only expenses for the education of children - there is a separate limit of 50,000 RUR for each child - and expensive types of treatment, which are accepted for deduction without taking into account the limit. There is also a social deduction for charity, but it has separate conditions and the limit is calculated as a percentage.
Amount of personal income tax to be refunded. With the help of a deduction, you can return 13% of the amount of confirmed treatment expenses. That is, they do not refund the entire amount of expenses, but the tax that will be saved by paying for treatment.
Provided that this personal income tax has been paid or is at least accrued. If there is no taxable income - for example, during maternity leave or in retirement - then there is nothing to apply the deduction to. The situation with simplified individual entrepreneurs is different: they pay income tax at different rates, this is not personal income tax.
That tax is not refunded through deductions.
Calculation example. You spent 140,000 RUR in a year. From this amount you need to exclude the 20,000 RUR that went towards treating your sister: she is not on the list of relatives for whom a deduction is given. The amount of expenses that can be taken into account for the return of personal income tax will be 120,000 RUR.
Now you need to compare it with the limit: it is exactly equal to the maximum amount. This means you can declare all expenses for your mother, spouse and children.
For the spouse. When paying for the treatment of a husband or wife, documents can be issued to anyone. The contract and receipts can be in the name of the husband or wife; it does not matter for the deduction. It is believed that they have everything in common. The same expenses can be deducted by any spouse, but only by one. They can also be divided among themselves, this helps to return more tax taking into account the limit.
For children and parents. Payment documents must be issued to the person who pays and wants to receive a deduction. If the receipts and certificate are issued to the mother, the son will not be given a deduction for these expenses. Although you can try to resolve this issue with the help of a regular written power of attorney.
The contract for medical services must contain wording that makes it clear that it is being concluded with this person - the one who claims the deduction - for the treatment of this relative. But if this does not work out, this usually does not interfere with your tax refund. The tax office first of all looks at payment documents and certificates.
This is really important.
Here are the instructions:
- Take certificates of payment for medical services. This is a special document, it must be issued by the organization to which you paid for treatment. Nowadays everything is stored electronically, so usually you don’t even need to present receipts. The certificate will indicate the code - “1” or “2”. If it is “1”, then you need to take into account the limit, if “2” - the entire amount will be deducted.
- Make copies of documents that confirm your relationship: birth and marriage certificates.
- Fill out the 3-NDFL declaration in your personal account on the website nalog.ru. It can be filled out in a special program or submitted on paper, but through the website - this is the easiest, fastest and most convenient way that will insure you against errors and speed up verification. Scans or photographs of documents must be attached to the declaration.
How to fill out a social tax return
The desk audit will take three months. The tax office has another month to refund the tax.
Data about the desk check will appear in your personal account. The amount of confirmed deduction and tax refund will also be indicated there.
To receive money, you need to write an application with your details. When the confirmed refund amount appears in your personal account, you can do it in a minute right there: in the “My Taxes” section, you will see the overpayment and click the “Dispose” button.
A tax refund application can be submitted through your personal account. But the period for return will begin to count from the day when the desk audit ends
Next year you will again have a 120,000 R deduction for treatment. If there are expenses within this amount, return the tax, even when paying for relatives.
If you have a question about personal finance, rights or laws, please write. We will answer the most interesting questions in the magazine.
Source: https://journal.tinkoff.ru/ask/vychet-na-lechenie-rodstvennikov/
How to apply for a tax deduction for the treatment of a child over 18 years of age: nuances of the procedure and calculation methods
It is possible to return a tax deduction in the event of certain difficult situations in the life of a citizen of the Russian Federation. This is indicated on the pages of the tax code. However, not everyone can take advantage of this; not everyone knows the procedure for collecting, preparing and submitting documentation.
A tax deduction is understood as a benefit that is provided to a taxpayer, which will reduce the taxable amount by a certain amount.
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Who can receive social benefits for an adult?
Receiving a tax deduction for treatment is available:
- People who are citizens of the Russian Federation.
- The applicant makes contributions to the state treasury equal to 13% of the profit received.
- Recipients have stable taxable income.
- Emancipated citizens who have reached the age of majority.
You need to prepare to receive a refund in advance, when treatment has just begun or is already in progress.
In practice, the refund of funds spent on the treatment of a working taxpayer is made in the amount of 13% of the total amount spent . This is stated in Art. 219 of the Tax Code of the Russian Federation.
According to the text of the article, only adult working citizens or parents of children under 18 years of age can count on the return of funds.
Therefore, we should talk about a child who has reached the age of majority as an adult and all documents should not be executed in his name.
In Art. 210 and 219 of the Tax Code of the Russian Federation clearly states that this benefit is targeted and is paid only to adult citizens who have a regular income and regularly make contributions to the state treasury in the amount of 13%. If these conditions are not met, then the person does not have the right to receive a tax deduction.
Is the procedure available for unemployed parents?
Unemployed people and non-residents of Russia cannot apply for the benefit . Despite the fact that certain expenses for medical services or medicines were incurred, you should not claim a tax deduction refund without having income during this tax period, which was subject to a 13% rate.
Thus, parents do not have the right to apply for this benefit if they were not employed, and the presence of an adult child in stationary education is no exception.
Source: https://moepravo.guru/sfera-uslug/nalogovyj-vychet/na-lechenie/rebenka-starshe-18-let.html
Tax deduction for treatment expenses
This social tax deduction is an opportunity to return part of the funds spent on treatment and the purchase of medicines.
The conditions for receiving this type of deduction are the presence of the status of a resident of the Russian Federation and income taxed at a rate of 13%.
What expenses can be reimbursed?
- Tax deductions can be obtained for expenses on:
- own treatment or treatment of relatives (spouse, parents, children under 18 years of age) in medical institutions in Russia;
- purchasing medications for yourself or relatives prescribed by your doctor and purchased at your own expense;
- payment for voluntary medical insurance (under an agreement with an insurance organization) for yourself or your relatives.
Features of the deduction application
- The maximum deduction for treatment (both for yourself and for close relatives) is: 120,000 rub.
You can return up to 13% of the expenses incurred, but not more than 15,600 rubles (excluding the amount of deduction for expensive treatment);
-
The amount is 120,000 rubles.
is common to all social expenses (except for expensive treatment and education of children and siblings). The taxpayer himself decides which expenses to include in the tax deduction ;
Note: the deduction limit is RUB 120,000. Expensive medical treatment and medications are not covered.
-
When paying for expensive medical services, you can return up to 13% of their full cost (in addition to all other social deductions), but for this they must be included in a special list of expensive medical services approved by the Government of the Russian Federation.
Note: the final decision to recognize certain services as expensive is at the discretion of the Ministry of Health and Social Development. In this regard, if the service provided is not included in the list, you must contact the Ministry of Health and Social Development for clarification regarding the possibility of classifying it as expensive.
-
Paid medical services and medications must be included in a special list of medical services and medications approved by the Government of the Russian Federation.
Note: a deduction can also be obtained for a medicine that is not included in the specified list, but contains a substance specified in this list).
- The deduction is provided only if the medical institution or insurance organization has a license to carry out medical (insurance) activities in Russia.
-
The deduction can be obtained only if in the year in which the treatment was paid for (medicines were purchased), there was income subject to personal income tax at a rate of 13%;
Note: it should be noted that there are no clear instructions on the prohibition of receiving a deduction if there was no income at the time of payment for treatment (purchase of medicines).
- The balance of the tax deduction is not carried forward to subsequent periods. That is, if it was not possible to receive the entire deduction in one year, it will not be possible to transfer it to the next year;
- The deduction for treatment is multi-use . You can apply for it every year within the established limit (without a limit if the treatment is expensive);
- The agreement and payment documents must be drawn up by the deduction applicant. This restriction does not apply to spouses. When one spouse claims a deduction for the other, it does not matter who all the documents were issued for and who paid for the treatment;
- The deduction for treatment has a statute of limitations of no more than three years from the date the expenses were incurred. Thus, in 2017, you can return the costs of treatment paid for in 2016, 2015, 2014;
- In order to receive a deduction specifically for expensive treatment, the certificate of payment for medical services must indicate the code «02»
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:
- 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.
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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.
- Application for a deduction.
- Passport of a citizen of the Russian Federation.
Additional documents for deduction for medical services:
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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.
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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.
- Copies of payment documents confirming the fact of payment for treatment (receipts, payment orders, etc.).
Additional documents for deduction for the purchase of medicines:
- 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.
- Copies of payment documents confirming the fact of payment for medicines (receipts, cash receipts, payment orders, etc.).
Additional documents for deduction for health insurance:
- 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.
- Copies of payment documents confirming the fact of payment of insurance premiums (receipts, payment orders, etc.).
Additional documents for deduction for relatives:
- A copy of the child’s birth certificate (in case of deduction for children ).
- A copy of the marriage certificate (in case of deduction for a spouse ).
- 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:
- 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.
- Through a representative with a notarized power of attorney (some tax services accept documents with a handwritten power of attorney).
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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).
- 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:
- There is no need to fill out a tax return in Form 3-NDFL.
- You do not need a certificate in form 2-NDFL.
- 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:
- Unemployed people registered with the Employment Center.
- Students.
- Disabled people receiving social benefits.
- 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:
- Children under the age of majority.
- A wife and husband who are in an officially registered marriage union.
- 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:
- The medical institution operates on the basis of a license issued in accordance with the requirements of the law.
- The statute of limitations for personal income tax returns has not yet expired.
- 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.
- The student is under 18 years of age.
- 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:
- The medications were purchased as part of an expensive treatment included in the List of Medical Services.
- 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.
- 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:
- Diagnosis and treatment procedures in the clinic during inpatient day care.
- Diagnosis and treatment in emergency medical care.
- Treatment and rehabilitation course in a sanatorium.
- 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:
- Installation of pacemakers.
- Bone marrow and organ transplantation.
- Treatment of congenital defects.
- 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:
- 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).
- Certificate of payment for medical services for transfer to the Federal Tax Service. If drugs were purchased, take a certificate stamped “For tax authorities.”
- Copies of payment documents (checks, receipts) confirming the purchase of medicines, payment for medical services or payment of insurance premiums.
- Voluntary health insurance agreement (copy) upon payment of premiums by the insurer.
- Birth certificate of a minor.
- Applicant's passport.
- Declaration 3-NDFL.
- 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:
- Fill out the declaration. Its sample can be downloaded on the Internet or taken from the local tax office.
- The accounting department at the place of work takes a certificate of income.
- 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:
- Drawing up an application to the Federal Tax Service to receive a notification to confirm the right to a benefit.
- Collection of documentation.
- 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.
- The medical institution is located on the territory of the Russian Federation and has the appropriate license.
- Documents for treatment are issued in the name of the taxpayer himself or his wife (husband) or child.
- 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.
- The medications were prescribed by the attending physician to the taxpayer himself or his immediate family.
- 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/