Documents for obtaining a tax deduction for treatment

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The Supreme Court of the Russian Federation refused to invalidate the form of a certificate of payment for medical services for submission to the tax authorities.

This certificate must still be submitted along with other papers and a declaration to receive the deduction. By issuing an order approving the form of the certificate, neither the Ministry of Health nor the Ministry of Taxes of the Russian Federation crossed the boundaries of their competence.

The court did not agree with the demands made by the citizen. His request was as follows: he insisted that the order of the Ministry of Health and the Ministry of Taxes approved the form of the certificate, which completely contradicts the norms of taxation laws. It was stated that this order is not consistent with the first article and violates its numerous subparagraphs. It was also stated on behalf of the citizen that the order imposes certain restrictions on the rights of the taxpayer. It was also mentioned that he is required to present documents that can confirm all his expenses that go towards the purchase of medications and other forms of treatment. In addition, it was stated that these certificates are very difficult to obtain in order to submit them to the tax authorities of the Russian Federation.

The Supreme Court of the Russian Federation refused to satisfy such an application and reminded the citizen that he has the right to social benefits, which are limited by a court decision to the volume and circle of persons entitled to use this service. Based on a court decision, you can find out information regarding the conditions, the simultaneous presence of which, a person obliged to pay tax can legally use his right to deduction. In medical institutions in the Russian Federation that have a license to provide treatment, there is a list of persons for whom this treatment is available; special lists are approved by representatives of the board of the Russian Federation and include numerous services and medications for treatment. The taxpayer is required by law to present certificates and other documents that can be used to fully confirm all actual expenses spent on the purchase or payment for services. The legislator does not make any specific requirements regarding their provision to the tax service, as the courts were reminded of during the process.

If we take into account this information, it becomes quite obvious that both ministries had every right to issue an order on uniform application in order for a certain regulation for the social tax deduction to be in effect. Based on the case examined in detail, there is no doubt about the correctness of the actions of both one and the other ministry, since none of them exceeded their powers and, acting within the law, did not cross the line of their competence.

What documents are needed to receive an income tax refund for treatment?

Declaration 3-NDFL, application for deduction, certificate of income 2-NDFL, passport - with this set of documents any person who decides to exercise his right to receive a refund of personal income tax from the amounts spent on treatment will need to start processing the deduction.
IMPORTANT! The possibility of a tax deduction for treatment expenses is provided for in subparagraph. 3 p. 1 art. 219 of the Tax Code of the Russian Federation.

To ensure that collecting documents for a tax deduction for treatment does not turn into a waste of time, you first need to check whether all legally established conditions and restrictions associated with the use of a social deduction are met, clarifying the following points:

• The person who paid the medical expenses and received the medical service is the same person or the indicated persons are close relatives.

IMPORTANT! Close relatives are considered to be parents, spouses and children under the age of 18 (including adopted children and wards). See also “You can receive social benefits if the person ordering the treatment is your spouse.”

• The person who paid the medical expenses and the deductible claimant are the same person.

IMPORTANT! If the treatment was paid for by the company, the tax authorities will refuse the deduction.

• The taxpayer claiming the deduction has income taxed at a rate of 13% and paid personal income tax to the budget.

IMPORTANT! Pensioners or individual entrepreneurs using the simplified tax system and UTII will be able to claim a deduction only if they have income taxed at a rate of 13%.

If the above conditions are met, you can safely begin collecting the following documents to deduct personal income tax for treatment (this will be discussed below).

You can familiarize yourself with the procedure for filling out the 3-NDFL declaration in the article “Sample of filling out the 3-NDFL tax return” .

Tax deductions for treatment

The amount of deduction for treatment is determined depending on whether the treatment is expensive or not. In order to find out, you need to request the so-called “Certificate of payment for medical services for submission to the tax authorities of the Russian Federation” from your attending physician at the medical institution where you were treated. The certificate contains codes: Service code 1 - treatment that is not expensive; Service code 2 - expensive treatment.

In accordance with Article 219 of the Tax Code of the Russian Federation, there are certain restrictions within which a deduction can be received:

1. For treatment expenses that are not expensive, the maximum deduction is 120,000. This means that you can return no more than 15,600 rubles (120,000*13% = 15,600 rubles) per year.
2. For expenses on expensive treatment, the maximum amount of deduction is not limited. In other words, the entire amount of expenses actually incurred can be deducted.

There are no plans to increase the social deduction for treatment in the near future (letter of the Ministry of Finance of Russia dated August 2, 2021 N 03-04-05/54515):

an increase in the maximum amount of social tax deduction for personal income tax, including for persons of pre-retirement and retirement age who continue to work, will entail a corresponding increase in lost revenues of regional, municipal (city) budgets of the budget system of the Russian Federation in connection with the need to refund taxes on income of individuals.

It is important to keep in mind that in the first case, the expense limit of 120,000 rubles is common for the following types of social tax deductions:

• deduction for expenses on your own education, or the education of a brother or sister;
• deduction for treatment expenses (except for expenses for expensive treatment), expenses for medicines, as well as insurance premiums under voluntary personal insurance contracts (including insurance for a spouse, parents, children);
• deduction for expenses on non-state pension provision, voluntary pension insurance, voluntary life insurance;
• deduction for expenses on additional insurance contributions for a funded pension.

This means that if you had any of the above expenses, then you have the right to independently choose which expenses and in what part to deduct (but not more than 120,000 rubles of expenses in one year). Therefore, for the above expenses, you can return no more than 15,600 rubles in one year (120,000 * 13% = 15,600).

There is one more very important limitation: in any case, you can return no more than the income tax (personal income tax) paid for the year for which you are claiming deductions.

You can find out about the amount of tax that was withheld and transferred to the budget from the 2-NDFL certificate received from the tax agent (your employer).

Let’s say, in the above example, the salary for 2015 according to the 2-NDFL certificate from Ivanov I.I. amounted to 155,000 rubles. The employer withheld and transferred to the budget 20,150 (155,000 * 13% = 20,150).

Thus, despite the fact that Ivanov I.I. claims to receive a refund of 22,100 rubles from the tax office, he will be able to return no more than 20,150 rubles. At the same time, the balance of 1,950 rubles (22,100 – 20,150 = 1,950) is burned out and is not carried over to the next year.

Expensive treatment: when is a personal income tax return declaration issued?

In some cases, there is a need for expensive treatment, and here you need to have a good idea of ​​what documents are needed for 3-NDFL. The fact is that a tax deduction is allowed in such circumstances, and in an almost unlimited amount, but subject to certain conditions:

• firstly, the type of treatment must be included in the list approved by Decree of the Government of the Russian Federation dated March 19, 2001 No. 201 ();

• secondly, you should start filling out a return of income tax for treatment only after receiving a specific certificate issued by a medical institution (approved by order of the Ministry of Health of the Russian Federation No. 289).

When receiving a certificate, you should pay attention to the service code. For expensive treatment, the corresponding field should contain the number 2. When one appears there, the deduction will be limited to the usual limits of 120,000 rubles.

Certificate from a medical institution

When submitting documents to the tax office for a personal income tax refund for treatment, special attention should be paid to the certificate issued by the medical institution.

This paper will be needed if medical expenses have been paid.

IMPORTANT! The form of the certificate of payment for medical services was approved by order of the Ministry of Health and the Ministry of Taxes of Russia dated July 25, 2001 No. 289/BG-3-04/256.

At the same time, other documents confirming the fact of payment (receipts, checks, bills, etc.) are not needed, since this certificate is issued only if the services have already been paid for. This position is shared by both officials of the Ministry of Finance and tax authorities (letters of the Ministry of Finance of Russia dated March 29, 2018 No. 03-04-05/20083, dated April 17, 2012 No. 03-04-08/7-76, Federal Tax Service of Russia dated March 7, 2013 No. ED- 3-3/ [email protected] ).

See the material “Certificate or checks for treatment? The Ministry of Finance says - a certificate.”

Such a certificate can also be obtained after undergoing sanatorium-resort treatment. At the same time, it will not indicate the cost of the voucher, but only the price of treatment (less expenses for food, accommodation, etc.) and the amount of additionally paid medical services.

If you have the above certificate and the type of service provided is included in the list, to receive a deduction you will need 2 more documents from the medical institution that provided the service: a contract and a license. If the medical institution does not have a license to carry out medical activities or the treatment was carried out not by a Russian, but by a foreign clinic, the deduction will be denied.

Tax officials must provide a certified copy of the agreement with the medical institution. Particular attention should be paid to the terms of this document if expensive treatment was carried out, and you purchased materials or medical equipment at your own expense that were not available in this clinic. This will allow you to receive a full deduction.

The license is presented in the form of a certified copy. It is not necessary to attach a license separately if its details are specified in the contract.

Help 2NDFL

Order of the Ministry of Health of the Russian Federation N 289.docx 2 personal income tax.docx

If you are going to receive a tax deduction for paid treatment, you need to prepare a package of documents. To receive a tax refund for medical services, a certificate of payment for medical services is submitted. A certificate for the tax inspectorate regarding payment for medical services (sample, form, blank) was approved by Order of the Ministry of the Russian Federation for Taxes and Duties and the Ministry of Health of the Russian Federation dated July 25, 2001 No. 289/BG-3-04/256. By decision of the Supreme Court of the Russian Federation of October 12, 2011 No. GKPI11-1422, this order was recognized as consistent with current legislation. A certificate for a tax deduction for medical services is issued by organizations that have licenses to carry out medical activities, issued in accordance with the legislation of the Russian Federation. Therefore, it is impossible to obtain a deduction for treatment abroad (see Letter of the Ministry of Finance of Russia dated 04/08/2014 No. 03-04-РЗ/15804). Together with the medical certificate for tax deduction, a copy of the license is issued, certified by the seal and signature of the official. A certificate of provision of medical services confirms the taxpayer’s actual expenses for treatment. Those. the certificate confirms that it was the taxpayer (the one who receives a tax deduction for treatment) who spent money to pay for his treatment (treatment of a spouse, parent or child) in this medical institution. A sample form for completing the certificate is available on the website. The preparation and issuance of a certificate of medical services for the tax authorities is carried out by the Clinic that provided paid medical services; the certificate is issued free of charge.

Procedure for issuing a certificate

It is necessary to contact the Clinic where the taxpayer (or his spouse, child, parent) received treatment. The medical organization may need documents (see below) or data from them to fill out and issue a certificate for the tax authorities regarding payment for medical services. You can request a certificate in person (by visiting the clinic) or in another possible way available in your case and acceptable to the Clinic (by phone, etc.).

Please note that in order to provide a SOCIAL DEduction, you can order certificates of payment for medical services by writing an e-mail

The letter must indicate:

• FULL NAME
• DATE OF BIRTH
• TIN
• CONTACT PHONE NUMBER
• YEAR OF RECEIVING MEDICAL SERVICES
• FOR YOUR CONVENIENCE, PLEASE INDICATE YOUR HELP CENTER
• The date the certificate is ready will be sent to you by email.

If you have lost all the receipts (one or several) for medical services or they have, say, faded, then you retain the right to receive a deduction. The document confirming the fact of payment for treatment will be a certificate of provision of medical services. According to the Instructions for recording, storing and filling out a certificate of payment for medical services for submission to the tax authorities of the Russian Federation (approved by the above Order), the certificate “is issued after payment for medical services and in the presence of documents confirming the expenses incurred.” This may be a cash receipt (receipt order or other document confirming the deposit of funds). If there are no receipts, you can provide a treatment agreement, an act of provision of services, and other medical documentation to confirm expenses. In addition, a medical institution can obtain payment information from its databases and accounting documents.

You should know that “primary accounting documents and appendices to them, recording the fact of a business transaction and being the basis for accounting records” must be stored in the organization for 5 years (clause 362 of the List of standard management archival documents, approved by order of the Ministry of Culture of Russia dated August 25, 2010 No. 558). In the event that payment for treatment was made by bank transfer (card, bank transfer), you will also be given a certificate (Decision of the Supreme Court of the Russian Federation of May 23, 2012 N AKPI12-487). Treatment deductions can be made for the last three years. Accordingly, certificates for tax deductions for medical services can be obtained for this period. You need to know that the tax period is a calendar year (Article 216 of the Tax Code of the Russian Federation), i.e. For each year it is necessary to prepare a separate package of documents.

To receive a tax deduction for treatment, you must provide an original certificate of payment for medical services. Therefore, for each year a separate tax certificate is issued regarding payment for medical services, and not one (general) for several years. If this is not done, it will be impossible to determine which amount applies to each year. The clinic has the right to issue a separate certificate for each payment (each check) and indicate one payment date - for the check. But if there are a lot of checks, then the institution can issue one medical certificate for the tax office indicating the total amount for the year; in the “payment date” field, indicate all the dates for the checks. As mentioned above, the main thing is that one certificate shows the amounts for a single year, and not for several. A certificate of the provision of medical services for the tax authorities can be obtained after payment for treatment (Appendix No. 2 to Order No. 289/BG-3-04/256). Typically, documents for tax deductions begin to be collected after the end of the year in which the treatment was paid. Then you should contact the clinic to obtain and issue a certificate of payment for medical services. But you can do this without waiting for the end of the year in which you paid for medical services, if you are absolutely sure that you will not pay for any more treatment in this medical organization this year. You can contact a medical organization to obtain a certificate within three years after the end of the year in which you had expenses for treatment. In the event that treatment under one contract is paid for in installments (advance in one year, and the rest in the next), on an advance payment basis, then you will be given at least two certificates of payment for medical services (separate for each year). The second certificate, of course, is issued after payment next year or later. To receive the first certificate (for advance payment, prepayment), it is not necessary to wait for the final payment under the contract next year, but the medical service must be provided. You should also know that the deduction for treatment cannot be transferred to another period. The certificate is valid for 3 years after the year of payment for medical services. After you have submitted the documents to the medical institution to issue a certificate, you need to find out how many days later you can pick it up. The fact is that the deadline for providing the certificate is not established by law. Usually it ranges from several days to several weeks. If you are not given a certificate for a deduction for medical services for a long time without a good reason, you can contact the head of the organization.

Documents required to obtain a certificate of payment for medical services

To obtain a certificate of payment for medical services in form 289/bg-3-04/256, the following documents are required:

• copy of TIN;
• copies or originals of checks. If you do not have copies, the clinic will make photocopies. If the receipts have not been preserved, the certificate will be issued without them;
• a copy of the contract for medical services (on request);
• copy of passport.

If you plan to receive a tax deduction for relatives (when the taxpayer pays for their treatment):

• marriage certificate (if the taxpayer and the patient are a spouse);
• child’s birth certificate (if the taxpayer is a parent and the patient is a child under 18 years of age);
• taxpayer's birth certificate (if the patient is a parent).
• The taxpayer (the one who paid for the treatment and will receive the deduction) and the patient (the one who received the medical services) may be different.

A certificate is issued to the taxpayer to receive a tax deduction:

• for his own treatment,
• treatment of husband/wife (you can also distribute the deduction between spouses),
• treatment of mother/father,
• treatment of son/daughter.

If the taxpayer and the patient are the same person, a dash is placed in the line indicating to whom the services were provided. If the taxpayer paid for treatment for one of the above relatives, then the certificate indicates to whom the services were provided. It is necessary to indicate in whose name the certificate must be issued (who should be indicated as the taxpayer).

Recipe (form 107/1-у)

This small piece of paper will be required by the deductible applicant if the money was spent on medications that were prescribed by a doctor. The prescription is issued by the attending physician simultaneously with a similar form for the pharmacy. If form 107/1-у is missing, it can be obtained later from a medical institution based on the entries in the medical record.

The prescription must be stamped: “For the tax authorities of the Russian Federation, Taxpayer INN.” The stamp is also required after the cancellation of the medicinal list (see letter of the Ministry of Health dated December 30, 2019 No. 25-1/3144694-13771).

You can claim a deduction for the amount of paid medications for periods starting from 2019 for any medications prescribed by a doctor. But deductions for past periods can only be obtained if the purchased medications are included in the list approved by Resolution No. 201.

Tax officials must provide the original prescription and certified copies of payment documents. In this case, their presence is mandatory.

Insurance policy

A deduction can also be obtained in cases where no medical procedures were performed, no medications were purchased, and the money was spent on paying for a voluntary health insurance policy. In this case, the deductible applicant will need a certified copy of the insurance policy or agreement with the insurance company.

A deduction will be possible only if the insurance contract provides for payment for treatment services, and the insurance organization has a license to carry out this type of activity.

A certified copy of the license is submitted to the inspection. Or a link to its details should be given in the contract.

The above documents must be accompanied by certified copies of payment documents indicating that the funds were spent on paying insurance premiums.

Basic documents for obtaining a tax deduction

To receive a social deduction for treatment, when purchasing medications, or paying insurance premiums, you will need to attach to your tax return:

1) Certificate 2-NDFL from the employer about accrued and paid taxes.

2) Copies of payment documents confirming payment for treatment, medications or contributions under voluntary health insurance contracts. Such documents can be cashier's checks, receipts for cash receipt orders, payment orders, bank statements on non-cash transfers of money and other documents.

Birth certificate and other documents

A birth certificate will need to be submitted in the package of documents for deduction in 2 cases:

• if the deduction applicant wants to return the money spent on the treatment of children, the child’s birth certificate will be required;
• if the applicant’s parents were treated and the applicant paid for their treatment, the applicant’s birth certificate must be attached.

If the deduction is issued for the treatment expenses of the applicant's spouse, you will have to provide a marriage certificate.

All of the above evidence is needed to confirm the degree of relationship between the person who spent the money and the recipient of the medical service. They are transferred to the tax authorities in the form of certified copies.

IMPORTANT! Copies of documents for filing a tax deduction can be certified in 2 ways: notarized or independently by the deduction applicant (on each page of all documents you must write: “Copy is correct,” sign, decipher the signature and date it).

For information on income not taken into account when calculating personal income tax, read the article “Income not subject to personal income tax taxation (2019 - 2020).”

Having collected all the necessary documents, you can begin to prepare the 3-NDFL declaration. Our article will help you with this.

Results

It is not difficult to collect documents for income tax refund for treatment. You need to write an application, obtain 2-NDFL certificates, make a copy of your passport, take a certificate of payment for medical services or a prescription form (in case of purchasing medicines), attach copies of the contract, license for medical activities and payment documents, and also fill out a 3-NDFL declaration .

The specified list will have to be supplemented with documents confirming the degree of relationship (birth or marriage certificates) if the applicant of the deduction paid for the treatment of his close relatives.

A deduction can also be claimed for the costs of paying voluntary insurance premiums. In this case, you will additionally need a certified copy of the agreement with the insurance company or an insurance policy, as well as a copy of the license to carry out insurance activities and payment documents.

Sources:

• Tax Code of the Russian Federation
• Decree of the Government of the Russian Federation of March 19, 2001 No. 201
• Order of the Ministry of Health and the Ministry of Taxes of Russia dated July 25, 2001 No. 289/BG-3-04/256

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Documents for purchasing medicines

If you purchased medications, you will need a prescription form.

In order to receive a social tax deduction for the purchase of medicines and medicines, it is necessary that the prescription form meets the requirements of the Procedure for prescribing medicines prescribed by the attending physician to the taxpayer and purchased by him at his own expense, the amount of which is taken into account when determining the amount of the social tax deduction, approved by a joint order of the Ministry of Health of Russia and the Ministry of Taxes and Taxes of Russia dated July 25, 2001 N 289/BG-3-04/256.

Basic requirements for a prescription form

1) The prescription form must be drawn up according to form No. 107/u.

2) No more than two medications are prescribed on one prescription form.

3) The prescription form is issued in two copies (one for the pharmacy, and the other for submission to the tax authority).

4) A copy of the prescription form for submission to the tax authorities must be stamped “For the tax authorities of the Russian Federation, Taxpayer INN.”

5) The prescription form must be certified by the signature and personal seal of the doctor, as well as the seal of the health care institution.