Refund of income tax for treatment: how to return money

Many people know that you can make a tax refund on purchased or built housing. However, few people know that the tax can be returned for medical services. For most taxpayers, this may not make sense, because the average healthy person does not buy a lot of drugs. But for some people who underwent expensive treatment or bought expensive medications, the amount of return will be very significant.

Income tax refund for treatment

Every citizen can return money for medical services and preparations, not only for his treatment, but also for the treatment of underage children or parents. You can also apply for a refund of income tax for the treatment of the spouse. A tax deduction is possible in the following situations:

- if you were treated in clinics of the Russian Federation;

- if you purchased medicines prescribed by a doctor (the appointment is a prerequisite);

- if you were spending money on the conclusion of a DMO contract or its extension, which provides for insurance payments;

- if you underwent expensive treatment.

In some cases, a taxpayer may refuse to pay. Return of income tax for treatment is not possible in the following situations:

- if you paid for the treatment of close relatives, except parents and children under the age of 18;

- if you spent money on the conclusion of a DMO contract or its extension, which does not provide insurance payments;

- if the treatment took place abroad.

Important information: in order to receive a deduction, it is necessary that the clinic in which you were treated, or the insurance company, had a license.

The amount of the deduction

The deduction amount is calculated individually. It depends on the size of your income tax and the money spent on the treatment. At the same time, the maximum payout is 120 thousand rubles.

Still need to consider that this money is the total maximum amount for all social deductions. That is, if you spent money on medical treatment and at the same time paid for training, then you can file a tax refund for both. But the total amount will still not be more than 120 thousand rubles.

However, there is one exception. If you paid for services from a special list approved by the Government of the Russian Federation, their value will be returned to you in full.

List of documents

To make a tax refund for treatment, you will need the following documents:

- annual declaration (form 3-NDFL);

- application for a deduction;

- certificate of income (form 2-NDFL);

- contract with the clinic (copy);

- certificate of payment (original);

- a prescription form, certified by a special seal "For the tax authorities of the Russian Federation" (original);

- Checks for payment of medicines (copies).

In addition, if you make an income tax refund for the treatment of a close relative, you will need copies of the documents proving the degree of kinship.

To return money for treatment it is necessary to file all listed documents and certificates to the tax at the place of residence.

Important information: the tax deduction for purchased housing can be issued only once, and a refund for treatment can be received annually. Documents to the tax service are filed over the past year, and then within three to four months your account receives money.