Tax deduction for childbirth: under contract, paid childbirth

Pregnancy, childbirth, maternity leave

Part of the funds spent on childbirth and pregnancy support in 2020 can be returned back. If for some reason a personal income tax refund is not available to a woman, then the legal spouse can receive a tax deduction for childbirth under a contract.

Tax deduction for paid childbirth

Is it possible to get a tax refund for paid childbirth? Yes, in accordance with Art. 219 of the Tax Code of the Russian Federation, a citizen has the right to take advantage of a social tax deduction if he has incurred expenses for receiving medical care. The income tax previously paid to the budget of the Russian Federation in the amount of 13% is subject to refund.

To receive a tax deduction for childbirth under a contract in 2020, you need to take into account a number of requirements:

• be a citizen of the Russian Federation (or a citizen if the return is made by the husband);
• have income on which personal income tax was levied at the rate of 13% in the year in which expenses were incurred (i.e., actual payment) for pregnancy and childbirth;
• a medical enterprise (public or private hospital, maternity hospital, hospital, perinatal center) has a license that allows it to provide medical services in accordance with the regulations of the Russian Federation.

It should be taken into account that if the birth took place in a foreign clinic, then a tax deduction for pregnancy management will not be provided.

• The statute of limitations when it is possible to issue a deduction has not been exceeded (it is 3 years). This means that a woman who paid for childbirth in 2020 can apply for a deduction in 2021, 2022 or 2023. But the tax refund will be made only for 2020.

IT IS IMPORTANT TO KNOW! The tax deduction for paid childbirth (and, in principle, for treatment costs) is limited to a cost limit of 120,000 rubles per year. That is, the applicant can return 13% of this amount - 15,600 rubles (120 thousand rubles * 13%).

Costs include:

• necessary consultations with doctors of all specializations;
• any types of diagnostic studies (tests, ultrasound, screening, etc.);
• treatment of the expectant mother both inpatient and outpatient;
• contract childbirth;
• medications that were purchased with your own money on the basis of a prescription form 107-1/u taken from the supervising doctor (or a number of doctors);
• activities aimed at rehabilitation, including in sanatorium and resort organizations.

IT IS IMPORTANT TO KNOW! If the process of pregnancy and childbirth falls under the category of expensive treatment, the cost limit has no restrictions, and the amount of personal income tax returned depends only on income (i.e., on how much you previously paid to the treasury).

Each situation is individual, a detailed list of medical procedures included in the category of expensive ones is agreed upon by the Decree of the Government of the Russian Federation of March 19, 2001 (No. 201) - as of the current date. In these cases, a special code – 02 – will be entered in the medical documents for the Federal Tax Service.

Most often this includes:

• infertility treatment through IVF;
• during pregnancy with pathological manifestations (for example, surgery due to ectopic pregnancy);
• obstetric care with complications (for example, birth by cesarean section and other possible operations).

IT IS IMPORTANT TO KNOW! There are often situations where expensive treatment was carried out, but the amount of personal income tax paid in a given year is less than what could be returned. Transfer to the next year in this case, unfortunately, is not allowed.

Example. You underwent expensive treatment in 2020 in the amount of 300 rubles. Theoretically, you could get back 39 thousand rubles (13% * 300,000). But if the amount of income tax you paid in 2020 was only 26 thousand, then you will only be able to return 26 thousand rubles.

However, in this case, it is possible to distribute the benefits between the husband and wife.

Tax refund for paid childbirth - where and with what documents to apply?  

Tax refunds for childbirth under a contract are possible in two ways: directly through the tax office (IFTS) or with the help of the employer. Each option has its pros and cons.

It is advisable to contact the employer if the tax deduction for pregnancy and childbirth needs to be issued only for the current period, and not for previous years, and there is no need to wait until the end of the tax period. However, this is not always advisable and quite difficult, because the woman goes on maternity leave.

IT IS IMPORTANT TO KNOW! Documents for a tax refund for childbirth are submitted to the Federal Tax Service only after the end of the year in which the joyful event occurred.

You can contact the inspectorate:

• personally, in this case the applicant will be immediately notified of possible shortcomings in the package of documents;
• through Russian Post, which will significantly delay the refund procedure in case of errors;
• using the user account on the Federal Tax Service portal, having previously completed the registration procedure at the inspection department (performed once);
• through the State Services service if you have an account and can log in.

Reimbursement of funds to the child’s mother is possible only if she is officially employed. How to return tax from paid childbirth if a woman does not work?

  Certificate of non-receipt of a one-time benefit

In such a situation, the applicant may be the spouse. But this is permissible only in the case of an official marriage, and also if he is officially employed and deducts personal income tax. If a woman giving birth is under 18 years of age, then her parents can take advantage of the benefit (if they are officially employed and pay personal income tax).

The package of documents that must be submitted to the Federal Tax Service in any convenient way includes:

• Russian Federation passport presented by the recipient of the benefit;
• if the applicant is the husband – marriage certificate and spouse’s passport;
• a certificate indicating the amount of income received in Form 2-NDFL;
• a declaration filled out by the recipient of the deduction in form 3-NDFL;
• documentation of medical services provided + confirmation of payment (agreement, act, check, etc.).

An application with a request for a personal income tax refund and an indication of the right to take advantage of a social tax deduction is attached to the specified package. It indicates the details of the Federal Tax Service, the details of the recipient of the funds (full name, registration, tax identification number, personal telephone number), the amount of compensation and details of the account where it is planned to receive the personal income tax refund.

In some cases, the Federal Tax Service specialists require a copy of the medical clinic’s license. This requirement is not legal; the legal capacity of the hospital must be verified by the inspection staff independently. In all medical documents, as a rule, the details of the medical organization are indicated.

How to get a tax deduction for paid childbirth - procedure and terms of transfer

Before you return the tax deduction for paid childbirth, you should prepare for this in advance. Refunds are made only by non-cash method.

Therefore, if the recipient does not have a valid bank account, you need to open one before submitting the application. Naturally, it is most profitable to receive a tax deduction on a debit card.

A deduction for childbirth is not provided if:

• the package of documents is not exhaustive;
• the documents contain errors;
• in fact, personal income tax was not paid;
• the statute of limitations for compensation has expired;
• the medical organization does not have a license;
• During the processing of the request, fraud was detected.

When correcting minor errors, you may contact the Federal Tax Service again.

Documents for tax deductions for paid childbirth are processed by employees of the Federal Tax Service for 3 months. Based on the results of the desk audit, the applicant is sent a decision from the fiscal authority.

If it is positive, then the money is transferred to the account specified in the application within 1 month.

You can use this social benefit regularly, the main thing is to comply with the legally established limits for the year.

Source: https://vse-lgoti.ru/nalogovyj-vychet-za-rody

justice pro...

Childbirth under a contract can be expensive, so young parents are thinking about getting a tax refund for paid medical services - about applying for a tax deduction for childbirth. What documents are needed, how much can be returned, how to get a deduction for your wife and/or husband, how the amount of the tax deduction is affected by the type of birth (for example, a caesarean section), we will tell you further.

Is it possible to get a tax refund for paid childbirth?

The Tax Code of the Russian Federation provides for the receipt of social deductions for education and treatment, voluntary health insurance, the purchase of medicines, and life insurance. Those. By law, you have the right to apply for an income tax refund for childbirth.

Tax deduction for childbirth under a contract: conditions for receiving

Let's find out what is needed to apply for a tax deduction for paid childbirth:

• a medical organization (maternity hospital, hospital, hospital, perinatal center) must have a license to carry out medical activities, issued in accordance with the legislation of the Russian Federation (deduction for treatment abroad is not possible),
• the taxpayer must have income taxed at a rate of 13 percent in the year the childbirth was paid for;
• The statute of limitations for filing a tax deduction has not passed - 3 years;
• You must provide documents to the Federal Tax Service to receive a tax refund for childbirth.

How much money can you get back by receiving a tax deduction for paid childbirth?

When applying for a tax refund for childbirth, you can return 13% of the cost of childbirth under the contract. But there are the following restrictions:

• it will not be possible to return more tax than was transferred to the budget in the year when the payment for the birth took place;
• for medical services that are not classified as expensive (service code 1 in the certificate of payment for medical services), a limit of 120,000 rubles has been established. Therefore, if the cost of such childbirth exceeds 120,000 rubles, then the taxpayer will be able to return only 15,600 rubles. (13 percent of 120,000 rubles). For expensive medical services (service code 2 in the certificate of payment for medical services), the limit on the amount of deduction is only the taxpayer’s income in the year in which the birth was paid for (i.e., the tax refund for childbirth is limited to the amount of tax withheld to the budget).

To determine the amount of the tax deduction for childbirth, you need to know whether childbirth is an expensive treatment.

Is childbirth an expensive treatment or not?

The List of Expensive Types of Treatment includes item 20 “Combined treatment of conditions associated with complicated pregnancy, childbirth and the postpartum period” (the cost of childbirth does not play a role in recognizing it as an expensive treatment). Therefore, not every birth involves expensive treatment. Thus, a certificate of payment for medical services for a birth through a caesarean section must indicate service code 2 (expensive treatment).

Tax deduction for childbirth under a contract: statute of limitations

You can apply for a tax refund for births paid for within the last 3 years. For example, in 2019 you can return 13 percent for childbirth paid for in 2016, 2017, 2018.

Is it possible to get a tax deduction for childbirth on maternity leave?

If a woman had income taxed at a rate of 13% in the year in which the birth was paid for, then she herself will be able to apply for a personal income tax refund. But, if a woman did not work, went on maternity leave and had no income for this year, then the husband can handle the registration of a tax deduction for childbirth under a contract for his wife. We'll talk about this in more detail below.

How to get a tax deduction for paid childbirth

In order to return 13 percent, you need to submit documents to the Federal Tax Service for deductions for childbirth. Before this, you choose a way to receive a tax deduction for childbirth:

• through the employer. The deduction is provided in the same year in which the birth was paid for. That is, if the birth was paid for last year, the year before, or 3 years ago, it will not be possible to return the tax for paid childbirth through the employer. Personal income tax will no longer be withheld from your wages until you receive the full amount due or until the end of the year. You will also have to contact the Federal Tax Service. More information about personal income tax compensation for childbirth through an employer and the necessary documents in this case is described here.
• through the tax office. At the end of the year in which the contract for childbirth was paid, it is necessary to collect documents to obtain a tax deduction for childbirth, and then submit them to the tax office (when visiting the tax office, MFC, through the taxpayer’s personal account or by mail).

Read also: Compensation for a trip to children's camp 2020

If you have entered into a contract for childbirth, then you can return 13% of the amount spent (subject to the restrictions established by law)

Tax deduction for childbirth: documents

Let's find out what documents are needed for a tax deduction for childbirth in case of filing a tax refund through the tax office. The list of documents is as follows:

• declaration 3-NDFL,
• application for a refund of overpaid tax,
• certificate of payment for medical services (original),
• income certificate 2 personal income tax (original),
• agreement with the maternity hospital (copy),
• a copy of the maternity hospital license (if the contract or certificate does not contain license details),
• checks or other documents confirming payment for childbirth (copy),
• a copy of the marriage certificate (if the deduction for the wife’s childbirth will be issued by the husband).

The inspector may request a copy of the passport, taxpayer identification number, as well as the originals of some documents for tax deductions for childbirth.

Deadline for submitting documents for a tax deduction for childbirth under a contract

When receiving a tax deduction from a contract for childbirth through the tax office, documents are submitted at the end of the year in which the expenses were incurred.

The deadline for submitting documents is affected by when the birth was paid for, as well as the need to declare income.

After a desk audit, the maximum period of which is 3 months, a month is given to transfer the money. Read more about the refund period here.

Tax deduction for paid childbirth for husband

Is it possible for my husband to get a tax deduction for childbirth? Yes, according to the law, a taxpayer has the right to issue a tax refund for medical services provided to some of his relatives and family members, for example, parents, children, spouse.

Therefore, the husband has the opportunity to apply for a tax deduction for childbirth under a contract for his wife. What documents are needed in this case? In addition to other documents for a tax refund for childbirth, it is necessary to provide a copy of the marriage certificate (since

It is possible to apply for a tax deduction for childbirth under a contract for the husband only in the case of an officially registered marriage at the time of payment).

How to get a tax deduction for childbirth for a husband if the contract is signed for his wife

According to the Letter of the Ministry of Finance of the Russian Federation dated May 12, 2014. N 03-04-05/22028, a taxpayer has the right to claim a social tax deduction for expenses for the treatment of a spouse, regardless of the fact that the documents (agreement with a medical institution and payment documents) are issued in the name of the other spouse.

Is it possible for both the wife and husband to receive a deduction for childbirth?

Yes, this can be done if the income of one of the spouses is insufficient or if the costs of childbirth exceed the established limit of 120,000 rubles. Details in this article.

• Tax deduction for contract childbirth for a daughter
• Parents have the right to apply for a tax refund for medical services provided to their child if he is under 18 years of age.
• Tax deduction for childbirth for individual entrepreneurs
• If you, as an individual entrepreneur, do not pay personal income tax, and you did not have income taxed at a rate of 13% in the year in which the birth was paid for, then you will not be able to apply for a tax deduction for the birth.
• Tax deduction for pregnancy and childbirth

If before giving birth, you paid for your pregnancy, took tests, did an ultrasound, CTG, etc., then you have the opportunity to apply for a deduction for these medical services.

Declaration 3 personal income tax for childbirth

You can return personal income tax for paid childbirth through the tax office by submitting a 3-NDFL declaration in the form valid for the year the childbirth was paid for. When applying for a tax deduction for childbirth under a contract, you must fill out the following declaration sheets:

• Title page,
• Section 1,
• Section 2
• Appendix 1. Income from sources in the Russian Federation,
• Appendix 5. Calculation of standard and social tax deductions, as well as investment tax deductions established by Article 219.1 of the Tax Code of the Russian Federation.

What medical services other than childbirth can you get a deduction for?

You can return 13% of the cost of purchased medications, as well as various medical services, for example:

• IVF, infertility treatment,
• pregnancy management,
• dental treatment (including prosthetics, installation of implants, braces),
• appointments with various doctors,
• tests, examination, diagnostics (ultrasound, MRI, x-ray, etc.),
• various surgeries (including plastic ones),
• treatment in a sanatorium,
• other treatment.

Young parents have the opportunity to return part of the funds spent on the birth of a child by applying for a tax deduction for childbirth. In addition to the wife, the husband can receive a tax deduction for childbirth under the contract, because property acquired by spouses during marriage is their joint property.

1. Posted by:
2. Ralenko Anton Andreevich
3. Moscow 2019

Source: https://just-ice.info/2019/03/11/vichet-rodi/

How to get a tax deduction for paid childbirth in 2018

Littleone has compiled detailed instructions on how to get a tax deduction for paid childbirth in 2018.

What does the law say?

A tax deduction for paid births is an opportunity provided by the state to compensate for part of the money paid to the budget as income tax.

So-called social expenses (treatment, training, charity, voluntary medical and pension insurance) give the taxpayer the right to make a claim for a refund of 13% of the amount of documented expenses.

You can get a tax deduction if you are a citizen of the Russian Federation. The refund accepted is 13% of the amount spent on childbirth, as well as any examinations, tests, ultrasounds, etc., but no more than what you paid as tax in the reporting year. That is, if you earned 100,000 rubles in 2015, paid 13% tax, that is, 13,000, then no more than 13,000 rubles will be returned to you.

There is also a limit on the total amount spent on treatment and training, no more than 13% of 120,000 rubles (that is, the return is no more than 15,600 rubles). This does not apply to expensive treatment (there is a list of expensive types of treatment, which includes, among other things, complicated childbirth, for example, caesarean section). For expensive treatment, you can get a deduction from the entire amount.

How to get money back for paid childbirth from my husband’s salary? To do this, you need to issue a certificate from a medical institution, where he will be indicated as the payer, and also fill out a declaration for him. When returning personal income tax for childbirth, you need to know that money is returned only for medical services during childbirth, money is not returned for a paid ward and other services.

Before you fill out the declaration, remember whether you or your child have had paid tests, visited doctors for a fee (you or your child), had your teeth treated, or done VHI for yourself or your child (regarding the documents required for refund for VHI, you can read here). Or maybe your child or you studied or studied in a section somewhere? Keep in mind that all of this can be tax refunded (of course, provided that the institution has a license for treatment or education).

How to submit a declaration?

A declaration is submitted at the place of permanent registration (registration). The declaration can be brought in person (and there is an electronic appointment for an appointment on the Federal Tax Service website), it can be sent by registered mail with notification and a list of attachments, or it can be submitted through the State Services portal.

Documents that must be submitted to the tax office to return deductions for medical services (including childbirth):

• Declaration in form 3-NDFL.
• Certificate from the accounting department in form 2-NDFL.
• Certificate from the maternity hospital for tax deduction (taken from the accounting department, you need to come with your Taxpayer Identification Number, agreement and payment receipts, you can also take such certificates from any medical institution for any paid medical services, including doctor’s visits, tests, ultrasound).
• Receipt for payment (according to letter dated April 17, 2012 N 03-04-08/7-76 of the Ministry of Finance, the certificate under clause 3 actually proves the fact of payment, so they have no right to demand checks if there is a certificate).
• Application with your bank card details.
• If your spouse returns the tax, you also need a marriage certificate. And if there are returns for children, then birth certificates.

Today, citizens applying for a tax deduction for treatment is quite a common phenomenon, so when medical organizations contact them for a certificate, they themselves will help you create the necessary package of documents, re-issue contracts for the one who returns the tax, and attach copies of medical licenses. Therefore, collecting documents does not take as much time and effort as it seems. If all documents are collected and declarations are filled out correctly, then all interaction with the tax service can be reduced to sending documents by mail, and then to a money transfer to your bank card.

However, NIs illegally require a contract for the provision of services and a copy of the medical institution’s license. If the license number of the establishment is indicated in the certificate issued for submission to the tax authorities, they have no right to demand a copy of the license.

The certificate from the medical institution must indicate code 01 or 02; 01 is indicated in the case of a normal birth, 02 in the case of a complicated birth (for example, cesarean).

A certificate is not needed for VHI; you can read about what is needed, as well as whether it can be returned if your employer entered into a VHI agreement, but you reimbursed part of the funds here.

Returns can be submitted within three years, which are counted from the year in which the return is made.

That is, if return documents are submitted in 2016, then declarations can be submitted for 2015, 2014, 2013. Accordingly, 3-NDFL declarations are filled out in the programs corresponding to the years.

An agreement with a medical organization may have been concluded 10 years ago, but the money can only be returned for the last three years.

The program for filling out a tax return in form 3-NDFL can be downloaded here. Filled out in the program corresponding to the year the contract was concluded.

The certificate that must be obtained from the RD to process the return must be issued in the prescribed form. The form of the certificate and instructions for filling it out were approved by Order of the Ministry of Health of Russia and the Ministry of Railways of Russia No. 289/BG-3-04/256 dated July 25, 2001.

During what period can I receive a tax deduction for childbirth under a contract?

• We submit a declaration.
• Within three months (maximum), the tax office conducts a desk audit, after which it issues a desk audit report (but if the tax office does not find any inconsistencies, they immediately decide to grant a deduction). The act must be requested by phone or in writing, or in extreme cases, sent by mail. It’s better to call them yourself in three months.
• Within 15 working days from the date of delivery of the act, you must submit your objections to the tax office. Then they will have a hearing on objections, to which they must summon you. If you want, go, if you don’t want, don’t go, objections have been submitted, formalities have been completed.
• After this, within 10 working days, the tax office makes a decision on non-prosecution, which will also include the provision/non-provision of a deduction. They must also call for a decision, or in extreme cases, by mail. Again, we need to torment them and demand a solution.
• Within 10 working days from the date of receipt of the decision, an appeal should be filed with the Federal Tax Service in St. Petersburg. Submitted through your tax office.
• If the deadline is missed, you can appeal the decision in the general manner by filing a complaint directly with the Federal Tax Service in St. Petersburg. The submission period is 1 year. But the difference from an appeal is the following: when filing an appeal, the decision comes into force from the day it is approved by a higher authority, and you file a regular complaint against a decision that has already entered into force. Filing an appeal is more convenient so as not to miss the deadlines for going to court.
• The appeal is considered within 1 month, and a decision must be sent to you within 5 days. If you haven’t received anything after a month and a half, demand it. A regular complaint is considered within the same time frame.
• After the Federal Tax Service for St. Petersburg approves the decision of the district tax office, go.

Read also: Schengen permit for a child: is registration required if traveling with one parent?

For those inexperienced in filling out declarations, it is better to take the documents to a tax inspector to check their accuracy, and then you can send them by letter. And wait for payment.

In addition to medical treatment for children, it is also possible to make a refund for the treatment of retired parents. In 2015, I myself received a tax deduction for the treatment of my retired mother. The impressions from communication with the tax office are very positive. The money was returned within two months.

Also, few people know (and accountants in some companies prefer not to do extra work and not notify employees) that a tax deduction for a child is possible, which can be done monthly.

Its size is 13% of 1,400 rubles (for the first and second child) / from 13% of 3,000 (for the third and next) until your annual income reaches 350,000 rubles (280,000 rubles until 2016). If you find that a tax deduction was not provided at work, then you can also receive it when filing 3-NDFL.

And since 2013, not only his parents, but also the official spouses of both parents can receive a tax deduction for one child.”

useful links

• If you want money to be transferred to the account of any other bank (not SB), you have the right to do so, based on the letter.
• If you received a letter from NI demanding that you bring a contract (if the contract was not attached) and “scaring” you of responsibility for failure to provide it, then you can send them an objection. The text of the objection is something like this.
• If you have been denied a deduction, read here.
• Regarding the illegal requirement of an NI for a copy of a medical institution’s license, read clause 2.4. letters.
• Arguments based on legislative acts against illegal tax demands.
• The tax office requires that the certificate be issued to the person who is returning the tax deduction. There is nothing difficult about registering it in the name of your spouse, just bring his TIN and ask for a certificate for him. Everyone is cooperating. They usually turn a blind eye to the contract from the maternity hospital.

Source: https://littleone.com/publication/1548-kak-poluchit-nalogovyy-vychet-na-platnye-rody-instrukciya

All the details of obtaining a tax deduction for childbirth under a contract

Expecting a baby is always a very exciting time for expectant parents. No matter how big the baby is, no pregnancy is like another. Obstetric services provided under compulsory medical insurance raise many concerns and questions. That is why, if they have financial capabilities, most women enter into a contract for childbirth.

However, few people know that when paying for this type of medical care, you can use a social tax deduction. All the features and nuances of obtaining it are disclosed in this article.

The procedure for filing a deduction for paid childbirth

To receive this type of compensation, you must prepare a certain set of documents and submit them to the tax authorities.

A prerequisite for receiving a tax refund for paid services for pregnancy and/or childbirth is having Russian citizenship.

To obtain a tax refund for paid childbirth, it is necessary to give birth in a medical institution on the territory of the Russian Federation.

A Russian passport and a childbirth contract, which must indicate the place of treatment, can confirm compliance with these legal requirements.

In addition, compensation for payment for childbirth is a type of social tax deduction. Accordingly, a person claiming compensation for personal income tax (hereinafter referred to as personal income tax) for pregnancy and childbirth must:

• Be a citizen of the Russian Federation.
• Carry out work activities in Russia.
• Have official income on which 13% income tax is paid monthly.

To receive social compensation for income tax, the annual income of an individual for the year should not exceed 2 million rubles!

You can return personal income tax for expenses associated with monitoring a pregnant woman and providing obstetric care for the following items:

• Receiving services and consultations from doctors of any type.
• Use of various research methods (ultrasound examination, screening examination, laboratory tests, etc.).
• Treatment during pregnancy, both inpatient and outpatient.
• Expenses for childbirth.
• Use of medications purchased as prescribed by the attending physician.

List of documents required to receive a deduction for paid childbirth

To receive a social deduction for paying for childbirth, you must present the following documents to the nearest inspectorate of the Federal Tax Service (hereinafter referred to as the IFTS):

• Russian passport in the name of the recipient of the social deduction.
• 2-NDFL reporting for the reporting period (issued at the place of work).
• If the return is issued to the husband, a marriage certificate and the wife’s passport will be required.
• Reporting on form 3-NDFL.
• An agreement with a medical organization for the provision of medical services and its license.
• Certificate of completed medical services.
• Payments and checks indicating expenses for this type of medical care, including a certificate from a medical organization.
• Bank account details where the tax refund amount will be transferred.

The address of the nearest Federal Tax Service inspection can be found on the official website https://www.nalog.ru.

Where to submit documents to receive a deduction

With a complete package of the above documents, the citizen needs to go to the Federal Tax Service at the place of his registration. Currently, the following reporting options are available to inspection staff:

1. Personal visit to the Federal Tax Service.
2. Sending documents by Russian Post.
3. Through the personal account of an individual. In order to use this method, you will need to take a login and password from your personal account, which is issued by the Federal Tax Service.
4. Through the State Services website. Registration on the portal and proof of identity are also required.
5. Registration of deductions from the employer.

Who can apply for a deduction?

Based on the letter of the Ministry of Finance No. 03-04-05/22028 dated May 12, 2014, a social deduction for pregnancy monitoring and paid childbirth can be issued both in the name of the woman in labor and in the name of her husband.

Spouses have the right to choose the one for whom the amount of compensation due will be maximum. Even if the contract and act on the provision of medical care for pregnancy and childbirth are issued to the spouse, the husband will be able to apply for social compensation for himself.

Deadlines for submitting documents to the tax office

According to the current law, you can apply for an income tax refund no later than three years. At the end of the calendar year in which the expenses were incurred, the taxpayer must contact the Federal Tax Service directly.

The taxpayer has the right to apply for a refund of income tax in the same year in which he used paid obstetric services. To do this, you need to send a certificate from the inspectorate about the legality of receiving a social deduction and a corresponding application to your employer’s accounting department.

Tax deduction code for paid childbirth

• To receive reimbursement for payment for medical care during childbirth, the patient at the medical institution is given a certificate of the established form.
• Depending on the course of the birth process, this certificate indicates the code “01” or “02”.
• Code “01” indicates that labor proceeded normally, and also gives citizens the right to receive compensation in an amount not exceeding 120,000 rubles.
• Code “02” indicates complications during childbirth or a planned or emergency caesarean section.

In this case, medical services are already expensive and, therefore, have no restrictions on the amount with which an individual receives a personal income tax refund. In this case, the deduction is limited only to the amount of personal income tax paid for the year.

The unused portion of compensation for any type of expensive treatment cannot be carried forward to subsequent years.

The amount of social deduction for paid care of pregnancy and childbirth

An income tax refund for maternity payments is a type of social deduction. For this type of tax compensation, a limit of 120,000 rubles has been established. This limitation is imposed on the amount with which the taxpayer will be able to return 13%.

Thus, the maximum amount of deduction that a taxpayer can count on is 120,000 x 13% = 15,600 rubles (for code “01”).

As previously mentioned, this restriction does not apply to services with code “02” and you can return 13% of any amount spent, but not more than the personal income tax paid for the year.

Is it possible to receive this deduction together with other types of compensation?

The limit of 120,000 rubles is set for any type of social deductions that a citizen can claim for one reporting period. Let's look at a specific example of a combination of several types of deductions in one reporting period:

Ivanov P.P. in 2016, he paid expenses for dental services in the amount of 40,000 rubles and paid for obstetric services for his wife in the amount of 200,000 rubles. The total cost was 240,000 rubles.

Of this amount, 200,000 rubles fall under the category of expensive treatment. For these expenses, compensation is calculated from the full amount. Accordingly, Ivanov P.P.

upon provision of the required certificates and contracts, he will receive compensation in the amount of 40,000 x 13% + 200,000 x 13% = 5,200 rubles + 26,000 rubles = 31,200 rubles.

How many times can you use the benefit?

The legislation does not limit the number of applications of the same person for social deductions. It turns out that overpaid personal income tax can be returned annually within established limits.

Deadlines for refunding funds to taxpayers

From the moment of submitting the supporting papers and declaration, the Federal Tax Service is given 3 months to conduct a desk audit. If during this audit no violations or inconsistencies are identified, then within 30 days compensation for income tax will be transferred to the taxpayer’s account.

Reasons for refusal to receive a tax deduction

There are situations when the Federal Tax Service has the right to refuse to provide social compensation. The most likely reasons for failure are:

1. Incomplete documentation provided by the applicant.
2. No personal income tax payment on the applicant’s income (if the person’s only source of income is a scholarship, allowance, pension).
3. The documentation is not submitted at the place of permanent registration.
4. The limit for social tax refund of personal income tax has been exhausted.
5. Violations and inconsistencies were identified during a desk audit.

Tax advisor recommendations

Using paid medical services in our country gives some sense of confidence in the quality of the services provided. This is especially true for such a complex process as childbirth. If they have financial opportunities, modern families resort to contracts for paid childbirth.

Since there is no extra money with the birth of a child, the issue of tax reimbursement for paid pregnancy and childbirth is gaining popularity. This article provided answers to all the most important aspects of this question.

Read also: Division of property after divorce: sample application

Source: https://BackNalog.ru/sotsialnyj/nalogovyj-vychet-za-rody-po-kontraktu

Tax deduction for paid childbirth and pregnancy management in 2020

Due to the fact that the tax regulation system established in Russia requires citizens of our country to receive a social tax deduction if they have incurred costs for their treatment, taxpayers have the right to return part of the funds spent on medical services. For this purpose, taxpayers have the right to submit documents to the inspectorate and receive a tax deduction for paid childbirth and pregnancy management.

Tax deduction for paid childbirth and pregnancy management: who can and cannot receive a deduction

Art. 219 of the Tax Code of the Russian Federation determines that if the taxpayer has incurred costs associated with receiving medical services, then the state must reimburse 13% of the costs incurred.

Important! Expenses for pregnancy and paid childbirth of a woman also fall into the category of services, the partial cost of which the taxpayer has the right to reimburse.

Before submitting documents to the inspectorate, it is necessary to determine whether the taxpayer belongs to the category of persons entitled to receive a deduction. Both a woman and her husband can receive a social deduction for paid childbirth and pregnancy management, provided they meet the following criteria:

Persons entitled to a tax deduction Persons not entitled to a tax deduction Citizens who are tax residents of the Russian Federation who have sources of income in Russia taxed at a rate of 13 percent; Unemployed employees even if they receive unemployment benefits; Entrepreneurs operating under one of the special regimes due to the lack of income taxed at a rate of 13 percent.

Conditions for providing a tax deduction

You can receive a tax deduction for paid childbirth and pregnancy management for the following types of services: (click to expand)

• Medical consultation with doctors of all specialties;
• All types of body diagnostics (ultrasound, screenings, tests, etc.);
• Treatment of women during pregnancy, both inpatient and outpatient;
• Childbirth carried out on a paid basis;
• Medicines purchased according to a prescription from a supervising physician.

It should be noted that all treatment services must be provided only by medical institutions of the Russian Federation that have the appropriate license.

Deduction for expensive treatment during childbirth (caesarean section, difficult childbirth, etc.)

In practice, situations often arise when procedures are required, such as a caesarean section or in the event of a complication during childbirth. Such types of childbirth are classified as expensive and can be reimbursed by the taxpayer in full of the costs incurred, as much as the individual’s earnings allow. article: → “Tax deduction for the operation”

The procedure for filing a deduction for paid childbirth

In order to receive a tax deduction for pregnancy and paid childbirth, the recipient must collect the necessary package of documents and submit them to the Federal Tax Service inspection at the place of their registration.

Important! Even though inspectors require copies of documents from individuals, the originals should still be taken with you for confirmation.

After submitting the documents, tax authorities have three months to verify the documents for the provision of a deduction. After this period, Federal Tax Service employees send a notification with the decision made.

Required documents to receive a deduction

A spouse, wishing to receive a deduction for pregnancy and paid childbirth, must collect and submit the following documents to the inspection: (click to expand)

1. Passport of a citizen of the Russian Federation - recipient of a tax deduction;
2. Certificate of income for the past year issued by the employer;
3. If the deduction will be issued to a spouse, it is necessary to confirm the marital status with a marriage certificate and the spouse’s passport;
4. Declaration in form 3-NDFL;
5. Agreement with a medical institution and an act on the provision of medical services;
6. All payment documents confirming the costs incurred by taxpayers for pregnancy and paid childbirth;
7. Details of the account to which the refund will be made.

After filling out a declaration for reimbursement of monetary expenses and preparing documents, the taxpayer has the right to contact the Federal Tax Service inspectorate at the place of his registration. The law allows the following methods of providing documents to inspection employees:

p/n Method of submitting documents to receive a deduction Advantages Disadvantages 1 Personal visit This method has proven itself to be the most reliable, since tax authorities often review the documents submitted by the taxpayer immediately upon delivery. In this case, if any shortcomings are detected, the Federal Tax Service employee will immediately notify the individual of the need to make corrections. However, not every working citizen can take the time to go to the inspectorate. 2 Postal services It makes sense to provide documents in this way only if the post office is within walking distance, and the tax office is very far away. A significant disadvantage of such a transfer of the declaration is that if errors are identified, the taxpayer will learn about it after several months. As a result, the process of receiving a social deduction will be much longer. 3 Personal account of the Federal Tax Service A one-time visit to the Federal Tax Service will allow you to solve many tax problems in the future without leaving your home. Registration on the inspection website requires visiting the tax office to obtain a login and temporary password. 4 Portal "State Services" You can register on the portal "State Services" without leaving your chair, logging in using an identification document. No shortcomings identified 5 Contacting the employer to obtain a tax deduction The employer can also become an intermediary between the taxpayer and the inspectorate when submitting documents. The advantage of contacting the company's accounting service is that the employee does not have to wait until the end of the tax period. However, in the case when you need to receive a deduction not for the past year, but for previous periods, you can only contact the Federal Tax Service inspectorate.

Who can get husband/wife (features)

Important! In accordance with letter of the Ministry of Finance No. 03-04-05/22028 dated 05.12.14. The taxpayer has the opportunity to receive a tax deduction for pregnancy and paid childbirth, both in the name of the spouse and in the name of the spouse.

The couple has the right to determine in which situation the deduction will be maximum.

The position of the Ministry of Finance also determines that the fact that the contract and act for the provision of medical services and payment documents are issued in the name of the spouse has absolutely no significance.

This point of view is also confirmed by the Civil Code, which contains information about property acquired jointly during marriage, which may include the amount of money deducted for the treatment of the spouse.

Deadlines for submitting documents to the inspection

An employee has the right to submit documents for a tax deduction at any time, but some features should be noted. Tax law limits the statute of limitations for receiving social deductions to a period of three calendar years.

The taxpayer may wish to receive a deduction in the same year in which the funds were spent. In this situation, he can contact his employer’s accounting department, presenting a certificate from the inspectorate about the legality of receiving a social deduction.

  article: → “How to get a tax deduction when buying / selling a summer house in 2020”

Tax deduction code for paid childbirth

Each taxpayer receiving a deduction for paid childbirth should pay attention to the deduction code, which is indicated in the certificate issued by the medical organization.

deduction code Cost reimbursement case 1 Code 01 Normal childbirth, not accompanied by complications; 2 Code 02 Difficult childbirth or caesarean section.

If the birth was normal, code 01 must be indicated. In case of cesarean section or complex birth, deduction code 02 must be indicated.

Amount of social tax deduction

The state provides the maximum possible amount of social tax deduction in the amount of 13 percent of the amount of 120,000 rubles.

Accordingly, the taxpayer has the right to return the funds spent within the limits of 15,600 rubles (120,000 rubles * 13%). This requirement does not apply to expensive treatment, which includes a caesarean section.

In this case, the costs incurred are reimbursed in full if the costs incurred are documented.

Important! However, if the income tax amounts during the calculation turned out to be less than the possible reimbursement of expenses, the amounts cannot be transferred to the next year.

Is it possible to receive a deduction together with other deductions?

A limit of 120,000 rubles is set in total for all categories of social deductions received by employees during one calendar year. Here is an example of calculating a tax deduction when several cases are combined simultaneously:

During one calendar year, the taxpayer incurred costs for dental treatment in the amount of 30,000 rubles and paid for childbirth in the form of a caesarean section for the wife in the amount of 200,000 rubles. The total cost was 230,000 rubles.

Of these, 200,000 rubles are classified as expensive treatment, and are reimbursed to the individual in full (excluding the limit of 120,000 rubles).

Accordingly, the taxpayer will receive a deduction in the amount of 30,000*13% + 200,000*13% = 3,900 rubles + 26,000 rubles = 29,300 rubles.

Thus, if the taxpayer's income allows, he can refund exactly that amount.

How many times can you use it?

Tax legislation determines that there is no limit in quantity for receiving social deductions. You can receive them annually within the established limit of 120,000 rubles. This requirement does not apply to expensive treatment. article: → “How to get a tax deduction for pensioners for treatment in 2020?”

Deadlines for refunding funds to taxpayers

After checking the taxpayer’s documents, the Federal Tax Service inspectorate sends the individual a notification of the decision made. If it is positive, then the tax authorities must pay the refund amount within one month.

Reasons for refusal to receive a tax deduction

Unfortunately, submission of all documents does not always guarantee that the taxpayer will receive a tax deduction. In some cases, inspectors may refuse to reimburse an individual for the costs of pregnancy and paid childbirth. Among the reasons why tax authorities may refuse to receive funds are the following:

• The documents were not submitted to the inspection in full;
• Income tax was not withheld from the taxpayer's income and, as a result, tax refund is not possible;
• Reports and documents were submitted to the wrong inspectorate;
• The taxpayer has exhausted the social tax deduction limit;
• Checking the 3-NDFL declaration revealed significant violations.

Most asked questions

• Question No. 1 Is it possible to get a deduction in the name of a spouse?
• Answer: In accordance with the provisions of the Civil Code, you can receive a social deduction for pregnancy and paid childbirth both in the name of the spouse and in the name of the wife.
• Question No. 2 Do the tax authorities need original documents?

Answer: Tax officers do not require the submission of original documents. However, it is advisable to have them with you in case questions arise.

1. Question No. 3 When will the tax deduction be transferred?
2. Answer: The law established the possibility of transferring social deduction amounts within one month from the date of complete verification of the documents submitted by the taxpayer.
3. Question No. 4 What is the maximum amount you can receive when applying for a deduction for paid childbirth?

Answer: If the birth is not classified as difficult, then the maximum possible amount to be received is set at 15,600 rubles. If the birth was difficult or a caesarean section was performed, then such births are classified as expensive and are subject to reimbursement in full (13 percent of the taxpayer’s income for the year).

Source: https://online-buhuchet.ru/nalogovyj-vychet-za-platnye-rody-i-vedenie-beremennosti/