Tax deduction for medical treatment: documents, application and receipt in 2016

From sudden health problems that Rob not only strength, but also money, no one is immune. They become urgent surgery or expensive treatment. Large financial expenses be a disabling burden on the family budget. In such cases the state gives its citizens a helping hand, providing a tax deduction to treatment. What steps to take to take advantage of this kind of support?

In some cases, you can receive a tax deduction for treatment

It is noteworthy that the tax refund going to have to produce, if health required not only the payer but also his closest relatives. Sick minor child, spouse (husband or wife), parent-retiree? In all these cases, working adult who has paid the expenses from his own purse, has the right to expect that he will receive a social tax deduction for medical treatment. The act clearly specifies the situation under which the possible return of the tax deduction for treatment:

  • payment of out of pocket treatment, including expensive;
  • buy medicines at their own expense;
  • payment of insurance premiums on voluntary personal insurance.

However people who do not have a source of income or anything not listed in the budget, no funds to return. These include students, the unemployed, those who left on the deserved rest. On the question of how to get a tax deduction for the treatment of the pensioner, experts with one voice answer: no, because this category of citizens in the state Treasury does not pay anything. The only way is to ask for help from an adult working children.

The amount of deduction for treatment

To return all the spent money will fail – it cannot be higher than paid to you in the budget for the year income tax. The indemnity is limited to 13% of the total costs, but not more than 15 600 rubles. the Final annual amount of social deductions by law does not exceed 120 thousand rubles In the amount of funds in addition to funds for the treatment of includes money spent on tuition and insurance. The threshold of 15 600 rubles is 13% of this amount.


Some methods used in modern medicine, the demand for the realization of the enormous amounts. In this case, the state returns 13% of the total number of wasted resources, even if they are many times higher than 120-thousand limit. The main condition – the procedure or treatment complex should be listed in a special List of expensive types of treatment.

Conditions for obtaining

To receive from the state portion of funds spent on a treatment, you need to make sure that you have met all the necessary conditions are:

  • paid for all procedures and medications an adult family member pays income tax at the rate of 13%;
  • treatment took place on the territory of the Russian Federation in a licensed medical institution;
  • paid for medications and procedures prescribed in the Decree of the Government of the Russian Federation of 19.03.2001 No. 201;
  • saved all documents confirming the purchase of drugs and payment for services, their need for successful recovery (the agreement with a medical establishment, prescribed by doctors prescriptions, receipts from pharmacies, etc.).

Submitting documents for the return of the amount spent, be patient: the money you will be reimbursed not in that year, when it produced the treatment, and in the next, after deducting all taxes. There are often situations when the course of treatment takes several months and takes place over two calendar years. Then the refund will last couple years and will be held in two stages.

Necessary documents for registration in 2016

The list of papers that have to prepare and submit for the consideration of the Federal tax service, is very long. In each case it is supplemented by or, conversely, reduced. The full list looks like this:

  • the original tax Declaration 3-NDFL;
  • notarized copies of all pages of passport;
  • the original certificate 2-pit, obtained by primary place of employment;
  • the original Declaration of tax refund;
  • during inpatient treatment: the original certificate of paid medical services, which should give you, in have had their Agency; a notarized copy of the contract for the provision of medical services; a certified copy of the license of the medical institution;
  • when buying expensive medicines: the original spacecat in form No. 107-1; certified copies of the documents confirming the purchase of medicines;
  • when making insurance contributions: notarized copy of the contract with the company; copies of papers evidencing the payment of fees; certified copy of the license;
  • a copy of the birth certificate of a little patient – if you need a tax deduction for the child’s treatment;
  • a copy of the marriage certificate – if you took the deduction for the treatment of a spouse (spouses);
  • copy of birth certificate recipient’s tax deduction for treatment – if help was needed someone from parents.

The documents for the tax credit for the treatment it is best to apply early in the year following that which has been marked by health problems. The process of checking of papers will take 2 to 4 months. However, you may attend to receive a tax deduction for treatment that was not only last, but also 2, 3 years ago. The paper will require the same.

Sample statements for your tax refund

When you collect documents, contact the office of the Federal tax service by place of residence. You will be asked to fill out an Application on refund of overpaid tax, form which workers in the facility need to provide. You need to specify:

  • full name, return address and telephone number;
  • Taxpayer identification number;
  • the corresponding Code of budgetary classification;
  • the corresponding all-Russian classifier of territories of municipal formations;
  • the amount you expect to return;
  • Bank data (name, correspondent account, BIC, TIN/KPP) in which you have an account (it is also necessary to specify) and which should be listed money;
  • passport data.

How to calculate income tax refunds for dental treatment

Dental treatment is included in the list of procedures for which a refund is put. The list of documents, procedure of their granting and procedures for the acquisition of money, however, remains unchanged. And compensation to actually get not only the most difficult operations. The funds returned and some plastic procedures, and alignment of teeth by installing braces. The following example calculation will help you better understand the procedure.

Ivan Nikolaev receives a monthly 60 thousand rubles of His minor daughter needed to install the braces. For all the work and materials father paid 50 thousand rubles Paid for the year income tax Ivan Nikolaev amounted to 60 thousand x 12 x 13% = 93 600 rbl. the Size of 13% from 50 thousand rbl. is 6 500 RUB Ivan Nikolaev has paid less taxes than 120 thousand they will receive a tax deduction, or 6 500 rubles., in full.

Video: how to get a tax deduction for the treatment

Learn what steps to take, documents to prepare, quick and no hassle to return the funds spent on a treatment. In the video below talks about this expert – the head of one of managements of Federal tax service of Russia. The actual information first hand, accessible and intelligently laid out, will help to get the money without delay and time spending.


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