SOCIAL TAX Deduction

How to recover the money spent on treatment!

In the Russian Federation (according to article 219 of the Tax Code of the Russian Federation), you can apply for a tax deduction for treatment, and all words will return part of the money spent on treatment.

Social deduction for treatment is provided:

  • provided by the medical institution of the Russian Federation;
  • in accordance with the current legislation of the Russian Federation (in accordance with the list approved by the government of the Russian Federation) in the amount of the cost of medicines (in accordance with the list approved). Government of the Russian Federation), appointed by the attending physician, acquired by taxpayers at their own expense.
  • on expenses for voluntary medical insurance (DMI) since 2007
  • Tax deduction on amounts directed to payment of medical services in sanatorium-resort institutions. Confirmation of the cost of medical care provided in a sanatorium and resort institution is a tax on medical services issued by a sanatorium and resort institution.

Tax on personal income is 13%.

Taxpayers who make a profit for which tax rates are set (9%, 30% and 35%). In accordance with the principle of a single income tax (UTII) and the simplified taxation system (USN).

How much is the social tax deduction for treatment?

The total amount of social tax deduction is provided to the taxpayer in the amount of actual expenses incurred, but does not exceed 120,000 rubles. in the tax period (including the cost of treatment and the purchase of medicines, for their training, for the payment of pension contributions under contracts of non-state pension provision and voluntary pension insurance).

The amount of tax deduction is provided in the amount of actually incurred and documented expenses.

Types of treatment and medicines, the costs of which are taken into account when reducing taxable income, are set in special lists approved by the Government of the Russian Federation Decree No. 201 of March 19, 2001.

What do you need to get a deduction?

To obtain these deductions, it is necessary to file a 3-NDFL tax declaration together with the declared social deduction.

The declaration form can be obtained from the tax inspectorate at the place of residence. You can "download" from the website of the Office of the Federal Tax Service of Russia.

The following documents must be attached to the declaration:

  • A contract with a medical institution that has a proper right to medical activity.
  • There is no information about the license - its number, date of issue, expiration date and by whom it was issued).
  • Certificate of payment for medical services for presentation to the tax authorities of the Russian Federation.
  • Payment documents confirming the payment (transfer) of tax payments
  • Prescription forms with prescribed drugs in the form N 107 / for the tax authorities of the Russian Federation, the taxpayer's TIN.
  • Payment documents confirming the payment of the tax by the drugs prescribed by the attending physician - pharmacy equipment.
  • Documents confirming the degree of kinship, if they are declared on the amount spent on treatment and (or) the purchase of medicines for family members.
  • Help (certificate) on the income of the taxpayer in the form 2-NDFL.

If the tax return is to be confirmed within a year, then it is not required to indicate its rights to the deduction, and it should have the right to require clarification of the tax declaration and the application for the provision of general deductions. For example, in 2010, the taxpayer is entitled to declare his unused right to a deduction for treatment expenses incurred in 2007–2009.

Information on the provision of property tax deduction can be obtained from the tax inspectorate at the place of residence.

Please note that lost cash checks are not restored.