Education: Financial University under the Government of the Russian Federation. Experience in tax authorities for more than 9 years. Date: September 15, 2015. Reading time 9 min.

The legislator allows you to return part of the costs for dental treatment, replantation, implantation, installation of metal structures and other dental procedures through a social tax deduction. One of the main conditions is a correctly compiled package of documents submitted to the Inspectorate at the place of registration of the person. The maximum deduction amount is 120 thousand rubles; for expensive medical services, expenses are accepted in full.

The Tax Code of the Russian Federation provides for the possibility of returning part of the funds spent by a person on treatment, education, charity, etc. This tax preference is called a social deduction.

The most frequently claimed right to reimbursement of treatment-related costs is dental services: dentures, installation of implants, bridge braces, etc. One of the main conditions for receiving benefits is the preparation and submission to the Inspectorate of a package of documents for a tax deduction for dental treatment. In addition, there are a number of requirements without which it will not be possible to reimburse costs.

Grounds for deduction

• Receiving income at a rate of 13% in the year in which the treatment was performed.

  If in the specified period income was received, for example, at rates of 9% and 35%, then it will not be possible to reimburse expenses. This is due to the fact that the basis of the social deduction (SD) is a reduction of taxable income at a rate of 13%, and not a simple reimbursement of costs for medical services.

• Inclusion of performed dental procedures in a special list approved by the Decree of the Government of the Russian Federation.

In accordance with this list, the costs of replantation, implantation, and installation of metal structures are classified as expensive types of treatment, MT, for which the full cost of the funds spent can be received.

Regarding the installation of dentures, the financial department in its letter dated December 25, 2006 (Appendix No. 1) indicated that dentures are not included in the list of expensive services and costs for them can be accepted in the amount of no more than 120 thousand rubles.

However, in the same document, the Federal Tax Service noted that the Ministry of Health and Social Development has the authority to classify certain medical procedures as expensive.

The Ministry of Health and Social Development, in its letter, classified denture implantation services as an expensive type of treatment:

It should be noted that if the certificate issued by a medical organization indicates code 1 (ordinary service), and not 2 (expensive), then SV will be provided only for expenses of no more than 120 thousand. If such a situation occurs, you can ask the institution’s employees to correct the code , citing the fact that the treatment is classified as expensive by the Ministry of Health and Social Development. But a person has no right to demand a change in the indicator, since the decision to classify certain services as expensive is made at the discretion of the medical institution.

• A dental organization or individual entrepreneur who provides services must have a license to carry out medical activities.

  You can check whether a clinic or individual entrepreneur has the necessary license on the Roszdravnadzor website.

• Treatment must be carried out on the territory of the Russian Federation

It will not be possible to obtain a tax deduction for dental treatment and prosthetics abroad. This is directly stated in the following letter from the Ministry of Finance of the Russian Federation:

Amount of deduction and its transfer to subsequent periods

The unused balance cannot be carried over to the next year (Appendix 2).

The right to a refund of income tax for dental treatment can be exercised within 3 years from the moment the costs were incurred.

How to get a tax deduction for dental treatment for relatives

You can reduce your personal income tax base not only for expenses for yourself, but also for your immediate relatives.

In what cases will a refund be refused?

Required documents for deduction and details of their completion

The standard package of documents submitted to the Inspectorate includes:

This list is established by the Letter of the Financial Department and is exhaustive. The Inspectorate does not have the right to refuse a personal income tax refund for failure to provide checks, licenses or other documents not named in the list.

To exclude claims from Inspectorate employees, we still recommend attaching the following documents:

• Copy of passport and TIN;
• A copy of the license;
• Checks for dental services;
• Help 2-NDFL

Main stages of registration

1. Collect the necessary package of documents;
2. Fill out the declaration;
3. Submit documents in person, by mail or through a representative to the Inspectorate at the place of residence (link 4 of Article 80)

   If the individual acts through a representative, then he must have a notarized power of attorney to represent interests.

4. Wait for the tax authority's decision

Within three months from the moment the Inspectorate receives the documents, a desk tax audit (CTA) is carried out, based on the results of which a decision is made to return or refuse to return personal income tax.

If the result is positive, the funds must be transferred within a month from the end of the CNI.

If the application submitted along with the declaration did not indicate the details to which funds must be transferred, or it was not attached at all, then the tax refund will be made only after the specified document is submitted to the Inspectorate. The refund period will be one month from the date the tax authority receives the application with bank details.

If, based on the results of the tax inspection, the deduction is denied, then the individual may appeal this decision to the Inspectorate that conducted the audit, to a higher tax authority and to the court.

It should be noted that filing a claim in court is possible only if the pre-trial appeal procedure is followed.

Calculation procedure

Calculation of personal income tax subject to reimbursement for services that are not classified as expensive is made using the following formula:

The amount to be reimbursed from the budget is calculated taking into account the income paid in the tax period. That is, tax can be returned only in the amount in which personal income tax was paid to the budget.

Example No. 2

In 2015, FL carried out implantation and dental prosthetics in the amount of 500 thousand rubles.

Since dental prosthetics is classified as an expensive service, expenses for it are subject to reimbursement in full.

The maximum amount of deduction that can be claimed is 65 thousand rubles. (500 thousand * 13/100).

According to certificate 2-NDFL, a person’s income in 2015 was 480 thousand rubles, personal income tax paid to the budget was 62,400 rubles. (480 thousand * 13/100).

A person can reimburse personal income tax from the budget in the amount of 62,400 rubles. In this case, the balance is 2,600 rubles. cannot be carried over to the next year.

Example No. 3

In 2014 Alekserov V.V. paid for the installation of implants in the amount of 800 thousand rubles. for his wife, braces for his daughter (15 years old) in the amount of 100 thousand rubles. and dental prosthetics for yourself for 150 thousand. Costs amounted to 1,050,000 rubles. The maximum amount of CB can be 136,500 rubles.

Income of Alekserov V.V. in 2014 amounted to 2.5 million rubles. The amount of personal income tax calculated and paid to the budget for this income is 325 thousand rubles. Accordingly, he will be able to declare and reimburse all costs in the amount of 136,500 rubles.

Features of filling out the declaration

• The document can be filled out either by hand or using special programs;
• Ink colors are blue and black;
• Corrections, printing on both sides, damage to the barcode and loss of other information due to inaccurate binding of sheets are not allowed;

The following sheets and sections must be completed in the declaration:

• Title
• Sections 1 and 2;
• Sheet A and E

You can find out more about the procedure for filling out the declaration in the following video:

Innovations for 2016

According to the amendments made to the Tax Code of the Russian Federation and coming into force on January 1, 2016, a person can claim a deduction not only through the tax authority, but also at the place of work before the end of the year in which the expenses were incurred. That is, if the treatment was paid for in 2016, then the costs will be reimbursed in the same period.

It will be possible to reduce personal income tax by submitting an application and a certificate confirming the right to deduction (to receive it, you will need to submit a package of documents to the Inspectorate and the tax authority must issue the specified document within 30 days).

To summarize the above, we will reflect the key points of receiving a social deduction for dental services:

1. Expenses can be reimbursed only if in the current year the person had an income at the rate of 13%. Individual entrepreneurs in special regimes cannot use this benefit;
2. The services provided must be included in a special list (dental services, including expensive ones, are reflected in this list);
3. A medical institution or individual entrepreneur must have a license and be located on the territory of the Russian Federation;
4. Expenses can be reimbursed not only for yourself, but also for immediate relatives (parents, children, spouses);
5. The total tax refund period should not exceed 4 months (3 months for tax return and 1 month for refund);
6. Personal income tax can only be returned for treatment performed within the last three years. The balance of the deduction is not carried over to the next year;
7. Starting from 2016, it will be possible to receive a deduction through the employer in the tax period in which the expenses were incurred.

Tax refund 2017

There are several new rules. Find out all the nuances in a special report from “Capitalist”.

Author: . Education: VGNA MF RF (currently Financial University under the Government of the Russian Federation), Faculty of Law, specialization - tax law. More than 9 years of experience in tax authorities.
September 15, 2015.

01/11/2019, Sashka Bukashka

Treatment can be expensive, but the state is ready to make the price of treatment a little lower. To do this, you need to be a personal income tax payer and file a deduction. This article will tell you how to do it correctly.

Part of the money spent on medical services or the purchase of medicines can be returned back in the form of a tax deduction. It is reported that any citizen who pays personal income tax in the amount of 13% can receive a deduction.

Tax deduction. What is it and how to get it?

A tax deduction is a return of part of the money spent, for example, on medical services, from previously paid personal income taxes. You should submit a declaration for the return of part of the money:

• if the paid services for oneself or immediate relatives (children, parents, husband/wife) were provided in a Russian clinic with a license, are included in the list determined by government decree No. 201.
• if paid medications for yourself or close relatives prescribed by your attending physician are included in. By the way, they are included there too.

How much money can I get back?

Several rules affect the final amount of money returned:

• You cannot return more money than was transferred to the personal income tax budget in the reporting year;
• You can return up to 13% of the maximum allowed deduction of 120,000 rubles, even if you spent more on medical services or the purchase of medicines. As a result, no more than 15,600 rubles will be returned from personal income tax;
• the ceiling of 15,600 rubles is removed for cases of expensive treatment.

What does expensive treatment mean in 3-NDFL?

The types of medical services that are included in a special list constitute a list of expensive treatments. These include surgical operations, organ transplants, IVF procedures - a total of 27 types of treatment.

For example, expensive dental treatment includes the operation of implanting dentures (letter dated November 7, 2006 No. 26949/MZ-14 of the Ministry of Health and Social Development of the Russian Federation). If you paid for this operation, you can return 13% of the full amount spent on dental treatment through the 3-NDFL declaration.

Documents for registration of 3-NDFL for treatment

First of all, collect the following documents to complete the deduction:

• passport;
• for the year in which medical services were paid (issued by the accounting department at the place of work);
• application for tax refund indicating bank account details;
• a completed declaration in form 3-NDFL (note that it does not differ from the 2018 sample);
• a copy of the license of the medical institution and an agreement on the provision of paid services;
• a certificate of payment for medical services for inspection, which indicates the amount of expenses and type of treatment, as well as whether it is expensive or not (issued by the medical institution);
• checks, receipts and/or payment orders confirming payment for medical services, as well as payment documents for the purchase of medications as prescribed by a doctor;
• prescriptions written by doctors, in form No. 107-1/u with the stamp “For the tax authorities of the Russian Federation, taxpayer INN”;
• a certificate from a medical institution about the need for the applicant to buy expensive drugs and consumables (for expensive treatment);
• documents confirming relationship (for cases of payment for treatment of a relative):
  • child's birth certificate;
  • marriage certificate;
  • the applicant's birth certificate, if the treatment of one of the parents was paid for.

The declaration for tax deduction for treatment 2019 (sample) will be presented in full detail below.

Important: If you pay for medical services provided to a close relative, then the contract with the medical institution and the certificate of payment for services must indicate your full name, not the patient’s.

Instructions for filling out 3-NDFL to apply for a deduction for treatment

You need to use the 3-NDFL declaration form, approved by order of the Federal Tax Service of Russia dated October 25, 2017 No. ММВ-7-11/822@. The updated declaration form has been in effect since 2018 for declaring income received in 2017, including for the purpose of obtaining a deduction for treatment. In the declaration, fill out the title page, and then Sheets A and E1, then go to sections 2 and 1. Let's look at how to fill it out.

So, this is what the Declaration (certificate) 3-NDFL new form 2019 (sample form) for treatment looks like. You can download the file to fill out below under the article.

Front page

Sheet A “Income from sources in the Russian Federation”

Sheet A should reflect the sources of income, as well as previously paid. Information about wages is contained in the 2-NDFL certificate for the reporting year, which should be taken at work in advance.

• “010” – tax rate – 13%.
• “020” – code of the type of income. If wages are declared, enter “06”. The remaining income options and their codes are discussed in the article “”.
• “030” - “050” – indicate the TIN, KPP and OKTMO of the employer.
• “060” is the name of the company where the applicant works, and if the salary is paid by the entrepreneur, then his full name must be indicated.
• In paragraphs “070” and “080”, write down the entire salary received for the reporting period, indicated in the 2-NDFL certificate.
• In line “080” - personal income tax paid from salary is entered, which is also reflected in the 2-NDFL certificate.
• In line “090” - personal income tax is entered, due for payment from wages, which is also reflected in the 2-NDFL certificate.
• In the “100” field, indicate the personal income tax paid by the employer to the budget (from certificate 2-NDFL).

At the end of the sheet, do not forget to sign and date.

Sheet E1 “Calculation of standard and social tax deductions”

In all subparagraphs of paragraph 1, enter zeros, since they include tax deductions that do not relate to treatment costs. In subclause 1.3 there are dashes.

In section 2, fill out subclause 2.3; if you received expensive treatment, indicate the full amount of expenses. Duplicate this figure in subclause 2.4.

To get a refund for low-cost treatment, fill out paragraphs 3.2 and 3.5, where you indicate the amount spent on medical services and the purchase of medicines.

If you have already used a deduction for treatment in the reporting year, indicate this in paragraph 3.5.1.

In paragraph 3.6, summarize the figures from subparagraphs 2.4 and 3.5. The figure from 3.5.1 should be subtracted from the result if there were deductions in the same year. You also enter the resulting value in paragraph 4.

Section 2 “Calculation of the tax base and the amount of tax on income taxed at the rate of 001 percent”

• The section title contains the first entry (“001”) - indicate a rate of 13%.
• In line “002” – select the type of income. In this case – 3 (other).
• In line “010” the amount from item “070” of Sheet A is written down. We also indicate it in line “030”.
• In field “040” the amount of social and standard tax deductions is indicated - we take it from paragraphs 4 and 3.5.1 of Sheet E1.
• In line “060” you indicate the tax base for calculating personal income tax, which is obtained by subtracting the deduction amount (“040”) from the total amount of income (“030”).
• “070” – the total amount of tax intended for payment to the budget. It is calculated by multiplying the tax base (“060”) by the rate (“001”). The personal income tax amount is always rounded to the nearest whole number.
• Field “080” reflects the amount of tax withheld at the source of income payment. Add the values ​​indicated in the “100” lines of Sheet A.
• Point “140” calculates the amount that should be returned to you from the budget. To calculate it, you need to find out the difference between the lines “080” and “070”.

Place dashes in unused fields.

Section 1 “Information on the amounts of tax subject to payment (additional payment) to the budget/refund from the budget”

Section 1 is filled out after completing Section 2 based on the calculations given in it.

• In item “010” put 2 – return from the budget.
• Line “020” indicates the budget classification code of tax revenues (KBK) according to which the refund should be made. In this case, enter 18210102010011000110. For other situations, the BCC can be determined using the service on the website of the Federal Tax Service.
• The OKTMO code (“030”) can be found at the tax office or on the Federal Tax Service website. The OKTMO code can contain up to 11 characters. If your code contains fewer numbers, then you need to put dashes in the remaining cells.
• In line “040” we put dashes, since the personal income tax has already been transferred to the state by the employer.
• In paragraph “050” enter the amount calculated in paragraph “140” of Section 2.

So, we examined in detail the filling out of the 3-NDFL declaration for treatment (a recent example from 2019). There are only a few questions left.

Where and when should I submit documents?

Submit a declaration with supporting documents to the tax office at your place of registration.

You can submit a 3-NDFL for treatment on any day of the current year; there is no deadline for submitting documents. You can file a declaration to return part of the money spent on treatment within three years from the date of payment for medical services.

When will the tax deduction money be paid?

After checking the declaration and the documents attached to it, which will take from two to four months, the required money will be transferred to your bank account.

If medical services were paid for in the current year, then you can apply for a tax deduction, which will be. Within 30 days after submitting documents to the tax office, a notification will be issued, which must be submitted to the accounting department at the place of work. After this, part of the personal income tax withheld from your salary will be given to you every month until the end of the year.

Having paid for the service of dental prosthetics, the Russian taxpayer receives the right to obtain a tax deduction for the corresponding expenses. What are the nuances of receiving this payment?

What is a deduction for dental prosthetics?

Installation of dentures is generally a paid dental service. In accordance with the provisions of Article 219 of the Tax Code, expenses for medical services provided on a commercial basis can be used as a basis for obtaining a tax deduction - classified as social.

The deduction in question represents a refund by a citizen of the Russian Federation of part of the income tax paid to the budget of the Russian Federation. The maximum amount of the corresponding payment is 13% of the cost of installing dentures, but not more than 15,600 rubles (13% of 120,000 rubles - the maximum amount from which a deduction can be calculated by law).

There are a number of conditions for receiving the payment in question. Let's look at them.

Conditions for receiving a deduction

The mandatory conditions for receiving a deduction for the installation of dentures include:

1. Transfer by a citizen to the budget of the Russian Federation of income tax in an amount not less than 13% of the costs of installing dentures - in the year that precedes the year in which the deduction is issued.

Social tax deductions are paid only against the personal income tax paid by the citizen in the amount of 13%. As a rule, this tax is calculated from the salary under the employment contract. But not only from it: personal income tax can also be paid when receiving other income. Such as, for example, income:

• from the sale of real estate, vehicles;
• from renting out apartments and other property;
• from performing work under civil law agreements.

Having a job is one of the criteria for the right to a deduction, but there are others. It is important, in principle, to have income from which personal income tax was calculated and paid to the budget.

1. The citizen drawing up the deduction has documents confirming the fact of receipt and payment for services in the dental clinic.

Such documents in this case will be:

• application for payment in the prescribed form;
• document 3-NDFL;
• certificate 2-NDFL;
• a copy of the agreement with a medical organization for the provision of dental services;
• a copy of the clinic’s license valid at the time of provision of medical services to the taxpayer;
• original certificate of medical services provided by the clinic;
• a copy of the cash document confirming payment by the taxpayer for medical services.

1. Application for deduction within a period not exceeding 3 years, starting from the year following the one in which expenses for dental prosthetics were incurred.

All 3 specified conditions for receiving a deduction must be simultaneously met, otherwise it will not be possible to issue the appropriate payment.

Deduction for dentures: algorithm for obtaining

Let’s agree that A.V. Ivanov, who works at Light LLC, installed an implant worth 100,000 rubles in the Smile dental clinic in 2015. To receive a deduction from this amount, Ivanov A.V. need to:

1. Prepare a set of the following documents:

• declaration in form 3-NDFL (by drawing up the document yourself or by contacting a company that provides such services);
• certificate 2-NDFL (by asking it to be done in the accounting department of LLC Light);
• a copy of the agreement with Smile LLC for the provision of dental services;
• a copy of the license of Smile LLC, valid at the time of provision of services (asking for it to be provided at the clinic reception);
• original certificate from Smile LLC confirming the fact of payment for services provided (similarly, request it at the reception);
• original cash receipt issued by the cashier of Smile LLC directly when paying for dental services (again, by contacting the reception desk).

1. Open a bank account (regular, for an individual, you can “on demand”), ask the bank employees to print out its details. Or, if Ivanov A.V. has a similar account. already available - just find out its details from the bank.
2. Fill out an application for a deduction (by taking its form from the Tax Inspectorate at your place of registration or downloading it from the Federal Tax Service website).

In this application, you will need, in particular, to indicate the details of an open bank account - a deduction will have to come to it.

1. Take the specified documents, as well as the completed application, to the Tax Inspectorate at your place of registration in the period from 01/01/2016 to 12/31/2018 - on any working day.

At the same time, Ivanov A.V. You will need to keep in mind that the 3-NDFL declaration and the 2-NDFL certificate must be for the year preceding the year in which the documents for deduction are submitted.

The amount of deduction, which in this case will be 13,000 rubles, Ivanov A.V. will receive within 4 months after submitting documents to the Federal Tax Service.

Every person who has spent a significant amount on treatment will be interested to know that he has the right to a refund of part of this money. Working citizens of the Russian Federation pay income taxes. Some of these expenses can be refunded. Today we will look at who is eligible to use the refund and what treatment this refund applies to. The material also contains a sample of filling out 3-NDFL for treatment.

A number of situations that make it possible to reimburse the funds spent are provided for by the Tax Code of the Russian Federation. In particular, the summary of information talks about existing tax deductions, of which there are six. Two of these relate to investment partnerships and securities-related schemes. Four more are more common: standard, property, professional and social. Let's look at each briefly.

Table 1. Types of deductions

View	Characteristic
Standard	For officially employed tax residents of the Russian Federation. You can receive a standard deduction at your place of work or at the Federal Tax Service. Represents a specific amount of tax-free minimum income. Apply to both the taxpayer and his minor children.
Social	It was developed for the purpose of partial compensation by the state of expenses incurred by the taxpayer for social needs. Provided for education, treatment, charitable contributions and in some situations related to pension savings. The employer can pay the last deduction.
Property	Multifunctional variety. For example, a deduction for profits received from the sale of property makes it possible to reduce the amount of income. A deduction for taxpayer expenses associated with the purchase or construction of residential property allows you to return a certain part of the expenses for these purposes. You can apply for a property deduction either through the employer or through the Federal Tax Service.
Professional	Reduces the amount of taxable profit earned in the course of professional activities. The amount of the cut is equal to the amount of documented costs related to the process of raising revenue. It is provided at the place of work and only in the absence of the employer due to the liquidation of the enterprise, for example, by the tax authorities.

Deductions exist to ease the tax burden of citizens and reduce taxable amounts. You can receive tax benefits in two ways - either by receiving wages that are temporarily not subject to personal income tax, or by returning an overpayment. In this case, the state does not return the entire amount spent, but only the amount of taxes previously paid by the resident corresponding to the limit.

Social tax benefits

Article No. 219 of the Tax Code of the Russian Federation states that all taxpayers can receive social deductions for tax payments. This refers to income taxed at a 13 percent rate. Unlike other types of deductions, social deductions can be obtained exclusively at the tax office at the payer’s place of residence. The main point is filing a personal income tax return for the specific year in which the following expenses were incurred. A person who underwent treatment and purchased medications in 2016 is required to strictly submit a declaration in 2017 if he really wants to return the money.

The tax payer must submit documents certifying that the treatment or purchase of drugs was actually carried out on the basis of the doctor’s recommendations, that the services or purchases were paid for by him. It is important that the medical institution has a license, and that all payment documents and contracts are in order. Until 2010, the package of documents included a written application requesting a refund, but now it has been abolished - the deduction will be issued by default. Now let’s take a closer look at the cases in which you can count on social deductions for treatment.

Reference

It will be possible to return part of the expenses in cases where a Russian citizen received paid health-related services or purchased medications. It does not matter in which hospital the person was treated - public or private. The deduction can be issued not only to one’s own person. The state allows you to receive benefits for paid treatment of your spouse, parents or minor children. Social benefits are extended to inpatient treatment, outpatient visits, diagnostic and treatment services, ambulance calls, disease prevention, rehabilitation, as well as cash contributions for voluntary health insurance policies.

Important point! If we are talking about expensive vital medical care, the expenses are accepted by the tax authorities without restrictions. In normal situations, the return limit is one hundred twenty thousand rubles.

Who is entitled to receive benefits?

Social deduction refers to the process of income tax refund. However, the tax legislation of the Russian Federation only makes life easier for citizens, and does not give them a gift at the expense of the state. All individuals receiving wages or other income are considered payers of personal income tax (otherwise known as income tax or). Such citizens monthly transfer 13% of their wages to the country's budget - in most cases this is the responsibility of the employer. Social concessions are made at the expense of these funds.

We emphasize that the right to a refund of any of the above tax deductions applies exclusively to residents of the Russian Federation. A resident of a country is considered to be a person who resides on its territory for at least 183 days over the next twelve consecutive months. If citizens travel for no more than six consecutive months to obtain medical care or education, they do not lose their residency status. This also includes employees who go on work trips to extract hydrocarbon resources from fields in the seas. Citizens who are absent from the country for more than a year due to professional duties do not lose their resident status. Such specialists include employees of government and security agencies, the military and representatives of local governments.

Who is a tax resident of the Russian Federation? This will help you figure it out. In it we will look at what the tax status depends on, documents for confirmation, as well as the regulatory framework for residents and non-residents.

It turns out that the prerogative of receiving funds belongs to citizens who are officially employed and, very importantly, who receive “white” wages, the tax on which was deducted to the state treasury at the moment when the payer received medical services or purchased goods necessary for treatment .

It was mentioned above that you can count on the return of part of the money not only for your own treatment, but also for the costs of paying for medical care for the following persons:

1. Children (native/adopted/guardian).
2. To husband or wife.
3. To the closest relatives represented by parents.

Important point! Payment documents (for example, an agreement for the provision of medical services) must be issued in the name of the person who incurred the expenses and plans to take advantage of the social deduction. If you paid for the treatment of a parent, but his data is included in the contract, you have no right to expect reimbursement.

How often and for what can I get a refund?

Russian citizens are allowed to apply for social benefits every year. You can receive a refund for the three years preceding the submission of the application, but for each year you must collect your own package of documents according to the dates when the expenses were incurred. Simply put, in 2017 you can file a return for a refund of funds spent on treatment in 2016, 2015 and 2014. Deductions are always issued based on annual results, and you can only receive reimbursement for expenses incurred in the current year in the next year.

The list of services and goods, the costs of which require social compensation, is listed in detail in the Tax Code of the Russian Federation. In addition to the types of treatment and diagnostics that we talked about above, the refund is based on:

1. For the work performed, implantation, prosthetics and other services of dental clinics.
2. As compensation for IVF (in vitro fertilization).
3. During pregnancy management and paid obstetric care.
4. When passing an extended list of paid tests.

The state allows you to return part of the funds for purchased pharmaceutical products and contributions to insurers for VHI. As for the list of medications, you can see them in the government decree of March 19, 2001.

How much should I expect?

The legal limit established for the amount of medical expenses is one hundred twenty thousand rubles. We remind you that not the entire named figure is returned, but only 13% of it. It is easy to calculate that every year a citizen can count on a social benefit equal to 15,600 rubles. This limit does not apply to expensive treatment.

Of course, it is not the payer himself who decides whether his medical “care” is expensive - the decision on this right can only be made by the medical institution, which will issue the appropriate official paper for the tax authorities. Such a certificate will indicate code “2”, which will indicate that the treatment is recognized as such. Despite the fact that there is no limit for expensive treatment, the payment is also fixed at thirteen percent of the total amount. You should also not forget about the classic “stopper” for tax deductions - you can receive in a year as much money as you transferred to the state budget as a personal income tax payer.

Let's look at an example. Ivan Sergeevich Plokhoy required expensive treatment. As a result, he paid a check for two hundred thousand rubles. During the year that Plokhoy spent so much, he earned 45,000 rubles every month. Social relief, according to the law, should amount to 26,000 rubles and he will receive a deduction in full, since he paid an annual income tax in the amount of 70,200 rubles (5,850 rubles monthly). It is easy to understand that the amount of tax paid is two and a half times greater than the amount of the deduction received.

Documents for the tax office

To report his desire to receive social benefits, a citizen must appear at the inspectorate at his place of registration. The visit will be more fruitful if you immediately bring the necessary documents:

1. A certificate confirming payment for medical services or pharmacy products.
2. Agreement for the provision of services by the clinic (in the name of the applicant).
3. Payment confirmations (checks, transfers, etc.).
4. A copy of the organization's license to provide medical care.
5. Certificate from the place of employment.
6. Declaration on

Filling out the last document is an important point. To receive a tax deduction, the certificate must be completed correctly, otherwise the tax office will refuse to reimburse the money you spent and you will have to bear the costs without government support.

Sample of filling out the declaration

Filling out form 3-NDFL is not easy at first glance. With enough attention, even a person doing this for the first time can cope with this. The main thing is to be careful and monitor any inaccuracies that may lead to denial of social benefits. To receive it, a citizen must fill out these parts of the declaration:

• title page;
• sections 1 and 2;
• sheets A and E1.

The main page should not raise any questions, since the payer’s personal data is entered there (as in a passport). You need to fill out the TIN according to the data from the 2-NDFL certificate. The adjustment number is the numbering of already submitted declarations. If the declaration is submitted for the first time, set the value “0”; accordingly, the second declaration will have the value “1” and so on in order.

The code “760” always designates the payer as an individual. The value “34” means that the citizen submits a declaration for the year; in the case of a deduction for treatment, we leave this figure as indicated, then specify for which year the document is being submitted. The tax authority code can be found via a link on the official website of the Federal Tax Service, where from the list it is easy to select a specific branch of the department to which a person sends documents.

We have prepared instructions for filling out Section 1 and Section 2 (it is about calculating the financial base) in the form of a convenient table.

Let's look at filling out sections using an example. Let’s say that in 2017, Ivan Sergeevich Bolshakov sought dental care, spending 62 thousand rubles. During this year, Bolshakov earned 550 thousand 330 rubles, for which he law-abidingly paid a 13 percent tax. Now the citizen wants to receive payment for the treatment received.

Tax payments from Bolshakov’s salary allow you to receive a full deduction from the amount of treatment of 8 thousand 60 rubles. It is this amount that the person indicates in the appropriate field. The budget classification code remains unchanged as in the table above. Bolshakov must copy the OKTMO code from the certificate in form 2-NDFL issued at the workplace.

Next, Bolshakov begins to fill out sheets “A” and “E1”. In them, he indicates at what rate his wages were taxed (13%) and indicates the type of income code (value “06” - salary under an employment contract). The name and details of the employer are also indicated, which can also be easily obtained by looking at the 2-NDFL certificate.

The last sheet does not require serious attention, since it contains the same amount - the one that Bolshakov spent to cure his teeth. As we remember from the example, it is equal to 62 thousand rubles, this figure must be entered on the “E1” sheet.

To prevent you from getting confused when filling out the main sheets, which indicate the calculation of the deduction amount, as well as data on sources of income, you can use a “cheat sheet”.

After reviewing the fields to fill out and our guide, you should not experience any discomfort when filling out this important document.

You can also fill out the paper required to receive social benefits through the State Services portal.

Instructions for filling out a declaration at State Services

To use the gosuslugi.ru portal, you must go through the registration procedure (you must have your passport and SNILS at hand), and then confirm your identity by coming with the document to any bank branch, MFC or other point indicated on the portal.

When the user has access to his personal account and the ability to use online services, he must go to the “Service Catalog” section in the top line of the site and select the “Taxes and Finance” category.

Next, you need to click on the item “Acceptance of tax returns (calculations)” and select the option “Providing a tax return for personal income tax.” The next step is to select the “Generate declaration online” option.

After selecting a service, you need to click on the blue “Get service” button and the system will automatically redirect the user to the filling page. To fill out 3-NDFL online, you need to click on the “Fill out a new declaration” button at the bottom of the page.

After you make the indicated click, a panel will appear in the window where you will be asked to select the year of the tax return and click on the “Ok” button. Complete the required actions by clicking on the circle located next to the year that suits you, and then on the button. You can see what the panel in question looks like in the screenshot below.

After specifying the year of the declaration, the service will load a page on which you can select two main tabs:

• declaration;
• signatory

Choose the first option and start entering data in the fields that open.

1. First of all, you will be asked to enter a value in the “adjustment number” cell. The following options are possible:

• if the declaration is submitted for the first time, enter the number “0” inside the cell;
• when resubmitting the clarifying document, indicate the number “1” and so on.

The more clarifying documents there are, the larger the correction number becomes.

2. Next, in the “Taxpayer Information” column, from the drop-down list you will be asked to select the option that is relevant for your case. Click on the list and select the “Other Individual” category.

Correction number - data on declarations previously completed in the reporting year, taxpayer category - other individual

3. After you finish filling out the first page, proceed to entering information in the “Income” section. On the side of the window that opens in the browser you will see a hint stating that at this stage you only need to enter into the declaration:

• those incomes for which you are required to provide reporting;
• income for which you are claiming a tax deduction.

Cells for entering information are divided into three parts:

• source of money;
• the amount of funds that was paid to you;
• actions.

The source of income payment is any company, individual entrepreneur, etc. In general, an organization that became your employer and paid you money for your work.

The service automatically selects a category of income for entering information, the taxation percentage for which is 13%. If you received other funds, you can change the category yourself by selecting the one you need from the list on the page.

To enter information in the columns we are considering, you must keep your 2-NDFL certificate on hand. You can transfer information from it online using an additional function of the service, or copy data from a paper version.

1. The “Source of income” column implies entering the following information about the organization that paid you the money for which you are applying for a deduction.
2. In the “Amount of Income” cell, you must indicate the amount of money you received from the selected source.

4. After the data has been entered, save it and go to the next page - “Deductions”. Here you need to indicate the category of deduction that you are going to receive. Since the main topic of our article is the deduction received for treatment, it is necessary to select the “social” category among the presented groups.

On this page, you must check the box labeled “Provide social tax deductions.” Please note that below is a list of cells that require you to enter the amount of expenses you have made for:

• charity;
• child education;
• receiving medical services;
• receiving expensive medical services;
• voluntary personal insurance;
• conducting qualification assessment.

Enter the amount you spent on treatment in the appropriate column. Just below, the system will require you to enter the social deduction codes that were already provided to you by the tax agent. If the receipt of funds or reduction of the tax base has already taken place, once again carefully look at the 2-NDFL certificate and enter the code indicated in it.

5. When completing the declaration, go to the “Results” tab. This page will display the following information:

• the full amount of income received by you;
• tax base;
• the amount of tax calculated for payment;
• the amount of tax collection that must be returned from the state budget;
• the amount of money that will need to be paid into the budget.

You can use the received data in the form of a declaration:

• download to computer;
• export;
• form into a single document for sending to the tax service.

Select the option that is most convenient for you and click the “next” button.

The final stage is represented by viewing the deduction information. If you did everything correctly, instead of the number 0 rubles, you will see the amount due for refund.

The instructions presented show that the procedure for filling out 3-NDFL online to receive a deduction for treatment is intuitive. Even if now it seems to you that you might be confused, once you start working with the service, you will understand that it is absolutely easy to fill out 3-NDFL on your own for deduction for treatment, spending very little time on it.

Video - Example of filling out a declaration in Form 3 of personal income tax for treatment

Instead of an afterword

We offered you detailed step-by-step instructions for filling out the declaration and told you about all the features of returning funds spent on treatment. After reading the text carefully, you will easily prepare the necessary package of documents and can fully count on successful and full reimbursement of expenses aimed at your health or the health of your loved ones.

For many centuries, our civilization has been looking for answers to the question: does magic exist? However, there is still no consensus on this matter.

Some outspoken materialists argue that everything in this world is material, and there cannot be other ways to influence the natural course of things. Many people firmly believe that with the help of simple manipulations with photography they can cure a person.

So believing whether magic exists or not is a personal matter for everyone. And what will Feng Shui adherents say to this, who, with the help of the correct placement of symbols in certain areas of the apartment, are trying to influence the development of a specific area of ​​​​life? What is this? Many questions remain.

In ancient times, people believed unconditionally in the existence of witches and dark forces; they even burned at the stake unwanted people who were considered representatives of otherworldly forces.

Currently, there are even programs on television where people turn to psychics asking them to help them understand their problems. Someone's child died under mysterious circumstances. Someone’s floors and doors in their house are creaking, and at night it’s as if someone is walking. All this is nothing but magic and paranormal phenomena, so there is no need to wonder whether magic exists.

It is conventionally accepted to divide magic into white and black, into, so to speak, good, light magic and dark - evil. In the same way, it is believed that there are black witches and sorcerers who practice dangerous love spells and spells that can subjugate a person’s will.

There is an age-old dispute about who is considered a more powerful magician - white or black. It is implied that black magicians are helped by dark forces that terrify the average person, while white magicians talk about their connection with God and the forces of light.

Often magicians use similar auxiliary tools. They use Tarot cards, stones, feathers, bones. Each of them can have their own talismans, which help him tune in to the desired “wave” and hear the promptings of the spirits from

The most famous magicians also had their own characteristics that were unique to them. For example, in the Middle Ages there lived a druid girl, Cliodna, who knew how to put the sick into deep sleep with the help of her magic birds and heal them.

There was also the famous dark sorceress Morgana le Fay, who was considered the strongest magician opposing Merlin, who, in turn, was also a powerful wizard. Both magicians had enormous power, could transform into animals and understood their speech.

There were also quite unusual sorcerers. For example, Urik the Strange was an eccentric magician and wore a jellyfish on his head instead of a hat.

Just as before, people continue to turn to various kinds of magicians for help. Especially when it comes to events in life that they cannot influence. Thus, women whose husbands have left for their mistresses are able to turn to some kind of magicians for help and ask them to return their beloved to the family.

Unfortunately, few people think about what methods witches use. Therefore, sometimes such “cooperation” can have very negative consequences. The fact is that any witchcraft should not subjugate the will of others, and people believe that they have the right to decide for themselves - for whom and what will be best.

Whether magic exists or not is up to you to decide. To this day, many questions remain, the answers to which no science can give.

Only one thing is known for sure: each person has his own energy and biofield. And intervention against a person’s will can have very negative consequences both for himself and for the one who decided on such intervention.

Miracles - you can call all this whatever you like, but as long as it is not known exactly what it can be, everyone has the right to believe in what they want.