Tax deduction for medical expenses

19.10.2019

Last update March 2019

List of documents for registration of the deduction

In order to apply for a tax deduction for treatment, you will need the following documents and information:

Tax return form 3-NDFL(you can download it). Submitted to the IFTS original declarations.
The passport or a replacement document. Certified copies of the first pages of the passport (basic information + registration pages) are submitted to the IFTS.
Certificate of income in the form of 2-NDFL. You can get this certificate from your employer. Submitted to the IFTS original certificates 2-personal income tax.
Note: if you worked in several places during the year, you will need certificates from all employers.
tax refund application with the details of the account to which the tax will transfer the money to you. Submitted to the IFTS original statements. You can download a sample application here: Application for a tax refund for medical treatment.

for medical services provided:

When making tax deduction to buy medicines provided:

When making a tax return for voluntary health insurance provided:

When making a tax return for the children

copy child's birth certificates;

When making a tax return for a spouse additionally provided:

copy marriage certificates;

When making a tax return for parents additionally provided:

copy your birth certificate;

It should be noted that in order to avoid delays and refusals, it is better to contact the tax service with the most complete package of documents.

Do I need to attach copies of payment documents?

When receiving a tax deduction for medical services to the taxpayer it is not required to provide copies of payment documents (receipts, checks, payment orders). It is enough that the taxpayer has a certificate of payment for medical services for the tax authorities (this is due to the fact that the certificate is issued medical organization only after paying for the medical service and is used as a document confirming the actual expenses of the taxpayer). This position is set out in the letters of the Federal Tax Service of Russia dated May 2, 2012 N ED-4-3 / [email protected], dated 07.03.2013 No. ED-3-3/ [email protected], dated November 22, 2012 No. ED-4-3/ [email protected], Letter of the Ministry of Finance of Russia dated April 17, 2012 No. 03-04-08 / 7-76 .

At the same time, if you have all the payment documents in your hands, then you can attach copies of them to tax return. Some tax inspectorates (especially in the regions of Russia) still require copies of payment documents to be provided (this is illegal, but in some cases it is easier to attach them than to challenge their demand).

At the same time, it is important to note that when receiving a tax deduction for paying for medicines (by prescription), the provision of supporting payment documents is mandatory for obtaining a tax deduction.

Preparation of documents using the service "Tax Refund"

The "Tax Refund" service will help you quickly and easily prepare a 3-personal income tax return and an application for a tax refund, responding to simple questions. In addition, he will also provide you detailed instructions on the submission of documents to the tax authorities, and in case of any questions when working with the service, professional lawyers will be happy to advise you.

How to certify copies of documents?

By law, all copies of documents must be notarized or independently certified by the taxpayer.

In order to certify yourself, you must sign every page(not each document) copies as follows: "Copy is correct" Your signature / Signature transcript / Date. In this case, notarization is not required.

All individuals who receive income pay personal income tax on them. Part of the tax paid can be returned thanks to special tax deductions. If you paid for medical services provided to you or your relatives, you can reduce the amount of income tax due to the social deduction for treatment (clause 3, clause 1, article 219 of the Tax Code).

The deduction is provided on the basis of a declaration in the form 3-NDFL. How to fill out a return for treatment, what other documents you need to provide for this, we will consider further.

Deduction for treatment and its amount

It is possible to receive a deduction and return part of the money spent on treatment if you from your own funds:

paid medical institutions treatment services,
Paid for medicines and medicines prescribed by a doctor,
They paid insurance premiums under voluntary medical insurance contracts.

The following conditions apply:

Payment for treatment, medications and insurance is taken into account not only for yourself, but also for your family members: children under 18 years old, spouses, parents.
The medical services provided to you and the purchased medicines must be included in the special Lists of medical services and medicines for which a tax deduction can be applied (Decree of the Government of the Russian Federation of March 19, 2001 No. 201), and a hospital, clinic or other medical institution must have a valid license for medical activities.
The VHI agreement under which contributions were paid cannot include other services, except for payment for treatment, and Insurance Company who has entered into the contract must have the appropriate license.
The deduction will be denied if the employer or other person paid for all or part of the medical services for you. Including payment at the expense of material assistance for treatment provided by the employer to the employee will not be accepted (clause 3, clause 1, article 219 of the Tax Code of the Russian Federation). Payment can only be made by the taxpayer in full.

What the amount of the deduction will be depends on how much money you actually spent on treatment. But even here there are limits.

The maximum social deduction can be no more than 120,000 rubles, and this amount includes not only treatment, but in general all social deductions. That is, if during the year you paid, for example, for the education of a child, made additional contributions to a pension and paid for medical services and medicines, then all these expenses collectively entitle you to a deduction of no more than 120,000 rubles. Accordingly, from this amount you will be able to recover 15,600 rubles of tax (120,000 rubles x 13%).

There is an exception to this rule, but only for expensive treatment: by paying for medical services included in the special List defined by Decree No. 201, you can return 13% of the tax on full cost such treatment, but of course, within the limits of the personal income tax previously paid from your income.

Please note that you can only refund the tax for those periods when the treatment was actually paid. It is also possible to declare a deduction several years after payment, but a refund is possible only for the last 3 years. For example, the treatment took place in 2013, and the deduction was declared only in 2016. In this case, you can return the tax paid in 2015, 2014 and 2013.

Medical billing documents

At the end of the calendar year in which the treatment was paid for, provide the IFTS with:

tax return 3-NDFL,
income statement 2-NDFL from each employer who withheld personal income tax from your salary,
application for the return of personal income tax in the prescribed form.

Depending on the type of medical expenses, you must also attach the following documents confirming them:

To pay for medical services rendered:

Certificate of payment for services (form approved by order of the Ministry of Health of Russia No. 289, Ministry of Taxes of Russia dated July 25, 2001 No. BG-3-04 / 256) from the medical organization in which the treatment took place,
A copy of the contract for the provision of medical services. If the contract does not specify the full details of the license of the medical institution, then attach a copy of the license.

For medical bills:

A prescription from the attending physician with a stamp "For the tax authorities of the Russian Federation, TIN of the taxpayer",
Copies of documents confirming the purchase of medicines ( cash receipts, payment orders, etc.).

When making a deduction for VMI:

A copy of the insurance policy or contract,
A copy of the license of the insurer, if the contract does not specify its full details.

When a tax deduction is issued for medical expenses for family members and relatives, you need copies of documents confirming your relationship - birth certificates, marriage certificates, etc.

The entire package of documents is sent to tax office at the place of residence. For declarations submitted only for the purpose of tax refund, there are no restrictions on the submission deadline - you can submit 3-NDFL during the entire year following the reporting one. If you declare your income at the same time as the deduction, then the declaration must be submitted by April 30 of the next year. The tax refund process can take you up to four months:

tax refund application filled in the form approved by Order Federal Tax Service of 03.03.2015 No. ММВ-7-8/90. It is necessary to indicate the year when the overpayment occurred, that is, when the treatment was paid for, as well as how much tax you need to return. To receive money from the IFTS, indicate Bank details your account.

Social tax deductions, incl. for treatment (clause 1, article 219 of the Tax Code of the Russian Federation). About the application form return of personal income tax we will tell you about the treatment in our consultation.

Who is entitled to a treatment allowance?

List of medical services, incl. expensive types of treatment, approved by Decree of the Government of the Russian Federation of March 19, 2001 No. 201.

The amount of the treatment allowance

For expensive types of treatment, the size of the social tax deduction is not limited: such expenses are accepted in the amount of actual costs (paragraph 3, paragraph 3, paragraph 1, article 219 of the Tax Code of the Russian Federation).

The rest of the costs of treatment are taken into account in total with other expenses of a “social” orientation indicated in paragraphs. 2 - 6 p. 1 art. 219 of the Tax Code of the Russian Federation (except for the costs of educating children), and cannot exceed 120,000 rubles per calendar year (paragraph 7, clause 2, article 219 of the Tax Code of the Russian Federation).

How to get reimbursed for treatment

Social tax deduction for treatment can be received in 2 ways:

upon submission at the end of the year to the IFTS;
before the end of the year when contacting the employer. An application will need to be presented to the employer, as well as a Notification on a special form from the tax office, which will confirm the employee's right to a deduction in connection with treatment.

Application form for a refund of personal income tax for treatment

An application for a personal income tax return submitted to the IFTS can be filled out in any form. However, you can use the form "Application for the return of the amount of overpaid (collected, reimbursable) tax (fee, penalty, fine)". This form was approved by the Order of the Federal Tax Service of Russia dated 03.03.2015 No. MMV-7-8 / [email protected].

You can apply for a refund of personal income tax for treatment according to the form recommended by the Federal Tax Service here.

We will also give if such an application is submitted to the tax office at the end of the year.

You can apply for social security through Personal Area taxpayer on the site nalog.ru, send by mail with a description of the attachment, send via the Internet with enhanced qualified electronic signature or present personally, as well as through an authorized representative on the basis of a notarized or equivalent power of attorney (

What is a tax deduction for medical treatment?

According to the legislation of the Russian Federation (Article 219 of the Tax Code of the Russian Federation), when paying for treatment or medicines You can count on a tax deduction or, to put it simply, get back part of the money spent on treatment.

A tax deduction is the portion of income that is not taxed. Therefore, you can recover the tax paid on the costs incurred for treatment. That is, if you officially work(and therefore pay income tax) and paid for their own treatment or treatment of their relatives, then you can get back part of the money in the amount of up to 13% of the cost of treatment.

In what cases can I receive a tax deduction for medical treatment?

You can take advantage of the social tax deduction for treatment and recover part of the costs in the following cases:

when paying for medical services, if:
You can get a tax deduction when paying for medicines, if:
- You paid at your own expense for medicines for yourself or your next of kin (spouse, parents, children under 18) prescribed by your doctor;
- paid medicines are included in a special list of medicines for which a deduction is provided (this list of medicines is defined in Decree of the Government of the Russian Federation of March 19, 2001 N 201);
You can get a tax deduction when paying for voluntary health insurance, if:
- You have paid insurance premiums under a voluntary medical insurance contract or insurance of next of kin (spouse, parents, children under 18);
- the insurance contract provides only for payment for treatment services;
- the insurance organization with which the voluntary insurance contract has been concluded has a license to conduct the relevant type of activity;

The amount of the tax deduction for treatment

The amount of the tax deduction for treatment is calculated for the calendar year and is determined by the following factors:

Example: In 2018 Ivanov A.A. underwent a course of dental treatment worth 140 thousand rubles. and a paid operation related to expensive treatment, worth 200 thousand rubles. At the same time, in 2018 he earned 500 thousand rubles and paid income tax of 62 thousand rubles. Since dental treatment is not an expensive treatment, the maximum tax deduction for it is 120 thousand rubles. (which is less than 140 thousand rubles). Since the operation of Ivanov A.A. refers to expensive types of treatment, then there are no restrictions on the tax deduction for it. Total in 2019 for 2018 Ivanov A.A. will be able to return (120 thousand rubles + 200 thousand rubles) * 13% = 41,600 rubles. So Ivanov A.A. paid taxes more than 41,600 rubles, he will be able to return the entire amount.

The process of getting a medical bill

The process of obtaining a deduction can be simplified by using our service. He will help you complete the 3-NDFL declaration and other documents for deduction in 15-20 minutes, and will also give detailed instructions on how to submit documents to the tax authorities. If you have any questions when working with the service, professional lawyers will be happy to advise you.

Documents required to apply for a tax deduction for medical treatment

To apply for a tax deduction, you will first need:

declaration 3-NDFL;
agreement with a medical institution;
certificate of payment for medical services;
documents confirming your expenses;
documents confirming the paid income tax (certificate 2-NDFL).

When and for what period can I get a tax deduction?

You can only get reimbursed for treatment/medication for the years you paid directly. At the same time, you can file a declaration and return the money only in a year, following the year of payment. That is, if you paid for treatment in 2018, then you can return the money only in 2019.

If you didn't pay immediately, then You can do it later, but no more than three recent years . For example, in 2019 you can apply for a tax deduction only for 2016, 2017 and 2018.

The entire withdrawal process usually takes two to four months (most time it takes to check your documents by the tax office).

List of medical services for which a tax deduction is provided

According to Decree of the Government of the Russian Federation No. 201 dated March 19, 2001, the following medical services can be taken into account in the tax deduction:

Services for diagnostics and treatment in the provision of an ambulance to the population medical care.
Services for diagnostics, prevention, treatment and medical rehabilitation in the provision of outpatient medical care to the population (including in day hospitals and by general (family) practitioners), including medical examination.
Services for diagnostics, prevention, treatment and medical rehabilitation in the provision of inpatient medical care to the population (including day hospitals), including medical examination.
Services for diagnostics, prevention, treatment and medical rehabilitation in the provision of medical care to the population in sanatorium-and-spa institutions.
Public health education services.

List of Expensive Treatments That Have a Tax Deduction

According to Decree of the Government of the Russian Federation No. 201 dated March 19, 2001, the following medical services are expensive and are taken into account in the tax deduction in full (without a limit of 120 thousand rubles):

Surgical treatment of congenital anomalies (malformations).
Surgery severe forms diseases of the circulatory system, including operations using heart-lung machines, laser technologies and coronary angiography.
Surgical treatment of severe forms of respiratory diseases.
Surgical treatment of severe forms of diseases and combined pathology of the eye and its adnexa, including the use of endolaser technologies.
Surgical treatment of severe forms of diseases nervous system including microneurosurgical and endovasal interventions.
Surgical treatment of complicated forms of diseases of the digestive system.
Endoprosthetics and reconstructive and restorative operations on the joints.
Transplantation of organs (a complex of organs), tissues and bone marrow.
Replantation, implantation of prostheses, metal structures, pacemakers and electrodes.
Reconstructive, plastic and reconstructive-plastic operations.
Therapeutic treatment of chromosomal disorders and hereditary diseases.
Therapeutic treatment of malignant neoplasms thyroid gland and other endocrine glands, including using proton therapy.
Therapeutic treatment of acute inflammatory polyneuropathies and complications of myasthenia gravis.
Therapeutic treatment of systemic connective tissue lesions.
Therapeutic treatment of severe forms of diseases of the circulatory, respiratory and digestive organs in children.
Combined treatment of diseases of the pancreas.
Combined treatment of malignant neoplasms.
Combined treatment of hereditary bleeding disorders and aplastic anemia.
Combined treatment of osteomyelitis.
Combined treatment of conditions associated with complicated pregnancy, childbirth and the postpartum period.
Combined treatment of complicated forms of diabetes mellitus.
Combined treatment of hereditary diseases.
Combined treatment of severe forms of diseases and combined pathology of the eye and its adnexa.
Comprehensive treatment of burns with an area of damage to the body surface of 30 percent or more.
Types of treatment associated with the use of hemo- and peritoneal dialysis.
Nursing premature babies weighing up to 1.5 kg.
Treatment of infertility by in vitro fertilization, cultivation and intrauterine introduction of the embryo.

How to file an application for a refund of personal income tax for treatment? Which citizens can apply for a personal income tax refund? And much more in our article…….

We all know and everyone has encountered the possibilities of treatment and the acquisition of medicines, and also know how much it costs. The state gives us the opportunity to compensate for at least not the entire amount spent Money for treatment, and some of them. By filling out an application and submitting the necessary documents to the IFTS authorities, it gives us the right to receive 13% of the amount spent on treatment.

You can also take advantage of the personal income tax return. In this case, when issuing the relevant application and providing required documents 13% of the amount spent will be returned to you.

Filling out the program 3NDFL declaration for treatment, instructions, step-by-step example -

Any taxpayer has the right to write an application for a personal income tax refund for the following treatment costs:

The cost of purchasing medicines. As for drugs, the return is subject only to those on the list approved by the government of the Russian Federation;
Diagnostic and advisory activities;
Sanatorium treatment, except for food and accommodation.

Dear readers!If you did not find on our website necessary information on a particular question, ask it online by phone:

Also, get free legal help.on our website. Your question will not keep you waiting long!

The taxpayer has the right to issue an application for the spent own funds for the treatment of his relatives:

For services and medicines for own treatment;
For services and medicines for the treatment of a spouse, children under the age of 18 and parents;

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2017 application form for property tax refund

Download the new 3NDFL declaration form -

What documents are required to apply

for treatment.
Application for a refund of personal income tax for treatment.
A certificate of 2NDFL is requested from the employer, where the amount of annual deductions to the tax authorities is visible.
Documents on the degree of kinship for persons who paid for treatment.
Documents confirming the provision of medical services or the purchase of medicines.

An application for a refund of personal income tax for treatment is submitted to next year after payment of medical expenses. You can submit an application and the necessary documents for the return on any day or month, because. no specific period for these types of payments is established by law.

Order MMV-7-8/ [email protected] from 14.02.2017 installed new form applications for the return of personal income tax for paid treatment and medicines. Application form for KND 1150058.

Filling out the application is not important and it is possible both by hand and typed on a computer on 3 pages.

The application and documents for the return of personal income tax are submitted to the IFTS for consideration. The verification process takes about 3 months. If the return is approved, funds will be credited to the details specified in the application within one month.