Costly treatment: a list for 3 Personal Income Tax. What concerns to expensive treatment?

The tax legislation provides that when paying for medicines, you can recover part of the funds by applying a tax deduction. This possibility is available for officially employed persons (whose incomes are paid by personal income tax), which pay for treatment to themselves or their relatives. More details on how to make a deduction for expensive treatment, a list for the necessary 3-NDFL medicines and documents, read on.

Procedure

The first thing a taxpayer must provide is a personal income tax return before May 1 next following the reporting year. Deduction is calculated based on the amount of actual expenses that were spent on paying for drugs and services provided by domestic health facilities. Compensation is only for income that is subject to personal income tax. If there were no such persons during the reporting period, then compensation is not provided.

Cases

When can I draw a deduction for expensive treatment? The list for 3-NDFL situations:

• Payment of services for the treatment of a taxpayer or close relatives (spouse, parents, native minor children) provided by medical institutions of the Russian Federation;
• Services are included in the list for which a deduction is granted;
• Treatment is carried out in an institution (private center, state institution, polyclinic), which has a license to carry out activities to provide medical services.

You can make a deduction only by medication prescribed by a doctor, provided that they are included in the approved list of medications. In the case of voluntary insurance, payment can be obtained only if the contract provides for the payment of only treatment services. If the employer transferred the budget to the budget, it will not work out the deduction, since the contract is not concluded with an individual.

Amount of payment

The amount of deduction for expensive and conventional treatment, the list for 3-NDFL will be presented further, calculated for the year and is determined by several factors.

When calculating the payment, the amount that the taxpayer spent on treatment is taken as a basis. The deduction is calculated at a rate of 13% of the specified amount. The limit amount of payment is limited to the amount actually paid. If a person had several expenses for which a deduction is provided, he decides which ones to inform the FTS.

The maximum amount of deduction - 120 thousand rubles. This restriction applies to all types of payments (pension contributions, training). Expenditures exceeding this limit relate to the cost of expensive treatment. There are no state restrictions on them. Deduction is calculated based on the total amount spent on drugs.

There is a list of services that are covered by expensive treatment. The list for 3-NDFL (dentistry and other directions of medicine here refer) is presented in the Resolution of the PRF of No. 201.

How do I get paid?

This process consists of several stages: collection and submission of documents to the Federal Tax Service, inspection of certificates by inspection, receipt of funds. How to make a deduction for expensive treatment? List for 3-NDFL documents:

1. Declaration of 3-NDFL for the year of treatment.
2. Reference from work on the charged and withheld taxes.
3. Certificate of marriage, the birth of a child.
4. The contract with the medical institution.
5. Information about payment for services.
6. Help with indication of prescribed medications and supplies.
7. The spine of a resort permit.
8. Checks confirming payment made to the taxpayer.
9. Account data for the transfer of funds.

Sometimes, the Federal Tax Service can also request a license from the medical organization. What papers need to be provided, if under the contract of social insurance expensive treatment was carried out? The list for 3-NDFL (reimplantation and other areas of medicine are affected):

• insurance policy;
• Checks on payment of the premium;
• Recipe with a note "for the Federal Tax Service";
• Certificate of INN;
• payment documents.

Timing

You can get a payment for the periods when the tax was paid. At the same time, you can file data and return the funds only in the year following the year of payment. That is, if the treatment took place in 2014, then the deduction will be available in 2015. To collect references it is possible a maximum within 3 years after treatment.

The taxpayer must provide all the listed documents to the Federal Tax Service at the place of residence himself personally or issue a notarized power of attorney to a relative. If there is no time for going to the tax inspection, you can send a package of documents with a valuable letter. But if one of the certificates is missing, then the documents will not be verified. This process can last three months. About revealed violations of the Federal Tax Service in writing notifies the payer. After that, he has 5 days to provide the missing documents. The decision on the results of the audit is sent to the taxpayer within 10 days from the moment of its completion. Another month is allocated for the transfer of funds to a bank account.

Costly treatment: a list for 3-NDFL

The services listed below can be taken into account in calculating the deduction:

• Diagnosis prevention, rehabilitation and treatment in the provision of emergency medical care, out-patient medical care, including the examination.
• Diagnosis, prevention, rehabilitation and treatment in the provision of inpatient medical care.
• Passage of treatment in sanatorium establishments.

Decor

To receive a deduction for the personal income tax return, you must attach a certificate of payment for services issued by the medical institution on the basis of checks. It indicates the cost of services and a special code: usual treatment - "1", expensive - "2". The amount of deduction depends on the specified code. According to the Classifier of Activities (OK 004-93), medical services include treatment, analysis in polyclinics. That is, documents confirming expensive treatment, a list for which 3-NDFL was presented earlier, can be obtained not only in the state polyclinic, but also in a private laboratory.

List of treatments

Without restrictions, the cost of expensive treatment is compensated. List for 3-NDFL (surgery):

• Congenital malformations;
• Severe forms of the disease of the circulatory system, including surgery using apparatus, laser, coronary angiography;
• Severe forms of diseases of the respiratory system, vision, digestion;
• Severe forms of diseases of the nervous system, including microneurosurgical and endovascular interventions;
• Transplantation of organs and tissues;
• Implantation of prostheses, pacemakers, electrodes and metal structures;
• Operations on joints;
• Plastic surgery.

The list of expensive types of treatment in the areas of therapy:

• Chromosomal abnormalities, hereditary diseases;
• Malignant neoplasms of the thyroid gland, endocrine glands (including proton therapy);
• Acute inflammatory polyneuropathies, complications of myasthenia gravis;
• Connective tissue damage;
• Severe forms of diseases of the circulatory system, respiratory organs, digestion in children.
• Pancreatic diseases, bleeding disorders, osteomyelitis;
• A condition caused by a complicated pregnancy, childbirth, the postpartum period;
• Complicated form of diabetes mellitus, hereditary diseases.
• Treatment of burns that hit 30% of the body;
• Treatment with peritoneal dialysis;
• Infertility treatment with IVF, culturing, intrauterine embryo introduction;
• Nursing infants weighing up to 1.5 kg.

Deduction for medicines

A taxpayer can receive a deduction for expensive dental treatment. The list for 3-NDFL medicines is presented in Resolution No. 201. The document does not list trade names, but international non-proprietary names. That is, the names of the preparations may not visually match. The list also contains commonly used drugs. If the prescribed medication is not included in the list, then no deduction will be made.

Compensation can be obtained by the amount spent on the purchase of medicines for a child, a spouse, but not grandparents. To confirm the appointment, you need to provide a doctor's prescription, issued on letterhead f. 107-1 / y. It is made in two copies, signed by a doctor and confirmed by the seal of the health authority. One form is sent to the pharmacy. On the second there should be a note "for the FTS" and the payer's IDN is indicated. It is this form that should be submitted to the inspection.