Costly treatment: list for 3 PIT. What is expensive treatment?

Tax law provides thatWhen you pay for medicines, you can return a part of the money by issuing a tax deduction. This opportunity is available for officially employed persons (whose income is paid by the personal income tax) who pay for treatment for themselves or their relatives. For more information on how to issue a deduction for expensive treatment, a list for 3-NDFL of necessary medicines and documents, read on.

Procedure

First of all, the taxpayer must providepersonal income tax declaration by May 1 following the reporting year. The deduction is calculated based on the amount of actual expenses that were spent on the payment of medicines and services provided by domestic medical institutions. Compensation is carried out only on income subject to personal income tax. If during the reporting period there were no such, then compensation is not provided.

Cases

When can I get a deduction for expensive treatment? List for 3-NDFL situations:

• payment of services for the treatment of the taxpayer or immediate family (spouse, parents, relatives of minor children) provided by medical institutions of the Russian Federation;
• services included in the list for which the deduction is provided;
• The treatment is carried out in an institution (private center, state institution, clinic), which has a license to carry out activities for the provision of medical services.

You can issue a deduction only by a designated doctor.drugs, provided that they are on the approved list of medicines. In the case of voluntary insurance, you can receive payment only if the contract provides for payment of only treatment services. If the employer made the transfer to the budget, then the deduction will not work out, since the contract was not concluded with an individual.

Amount of payment

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

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

The maximum amount of deduction - 120 thousand rubles.This restriction applies to all types of payments (pension contributions, training). Costs that exceed the specified limit are related to the cost of expensive treatment. According to them, state restrictions are not provided. The deduction is calculated on the basis of the total amount of expenses spent on medicines.

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

How to get paid?

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

1. Declaration of 3-NDFL for the year of treatment.
2. Help with the work on taxes assessed and withheld.
3. The marriage certificate, the birth of a child.
4. Contract with the medical institution.
5. Help on payment services.
6. Certificate indicating the prescribed medicines and supplies.
7. Spa voucher.
8. Checks confirming the payment issued by the taxpayer.
9. Account data for transfer of funds.

Иногда ФНС может также запросить лицензию medorganization. What papers need to be provided if an expensive treatment is carried out under a social security agreement? The list for 3-NDFL (reimplantation and other areas of medicine are affected):

• insurance policy;
• award checks;
• recipe marked "for FTS";
• TIN certificate;
• payment documents.

Timing

You can get paid for periods whentax was paid. In this case, you can submit data and return the funds only in the year following the payment year. That is, if treatment took place in 2014, then a deduction will be available in 2015. You can collect information for a maximum of 3 years after treatment.

The taxpayer must provide allthese documents in the FTS at the place of residence itself personally or to issue a notarized power of attorney for a relative. If there is no time to go to the tax office, you can send a package of documents with a valuable letter. But if one of the certificates is missing, the documents will not pass the check. This process can last three months. The FTS notifies the payer in writing of the violations found. After that, he has 5 days to submit the missing documents. The decision on the results of the audit is sent to the taxpayer within 10 days from the date of its completion. Another month is allocated for the transfer of funds to a bank account.

Costly treatment: list for 3-NDFL

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

• Diagnostics prevention, rehabilitation and treatment in the provision of emergency medical care, outpatient medical care, including the examination.
• Diagnosis, prevention, rehabilitation and treatment in the provision of inpatient medical care.
• Undergoing treatment in sanatoriums and resorts.

Decor

To receive a deduction to the declaration on personal income tax you needattach a certificate of payment services issued by the medical institution on the basis of checks. It indicates the cost of services and a special code: the usual treatment - "1", expensive - "2". From the specified code depends on the amount of the deduction. According to the Classification of Activities (OK 004-93), the composition of medical services includes treatment, testing in polyclinics. That is, documents confirming the expensive treatment, the list for 3-NDFL which was presented earlier, can be obtained not only in the public clinic, but also in a private laboratory.

List of treatments

Without limitation, compensation for the cost of expensive treatment. List for 3-NDFL (surgery):

• congenital malformations;
• severe forms of the circulatory system disease, including surgery using the 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 endovasal interventions;
• organ and tissue transplantation;
• implantation of prostheses, pacemakers, electrodes and metal structures;
• joint surgery;
• plastic surgery.

The list of expensive treatments in the areas of therapy:

• chromosomal disorders, hereditary diseases;
• malignant neoplasms of the thyroid gland, endocrine glands (including proton therapy);
• acute inflammatory polyneuropathy, complications of myasthenia;
• connective tissue lesions;
• severe diseases of the circulatory system, respiratory organs, and digestion in children.
• pancreatic diseases, blood clotting disorders, osteomyelitis;
• condition caused by complicated pregnancy, childbirth, the postpartum period;
• complicated form of diabetes, hereditary diseases.
• treatment of burns that hit 30% of the body;
• treatment using peritoneal dialysis;
• infertility treatment with IVF, cultivation, intrauterine administration of the embryo;
• nursing babies weighing up to 1.5 kg.

Deduction for drugs

The taxpayer may receive a deduction onexpensive dental treatment. The list for 3-NDFL medications is presented in Decree No. 201. The document lists not trade names, but international non-proprietary names. That is, the names of drugs visually may not match. The list also contains frequently used drugs. If the prescribed drug is not included in the list, the deduction is not prescribed.

Payment can be received for amounts spentfor the purchase of medicines for his own child, spouse, but not grandparents. To confirm the appointment, you must provide a doctor's prescription, issued on the form f. 107-1 / y. It is compiled in two copies, signed by the doctor and confirmed by the seal of the health authority. One form is transferred to the pharmacy. The second must be marked “for FTS” and the payer’s TIN is indicated. It is this form that you need to pass to the inspection.