To help the population compensate for expenses for basic needs, including treatment, the state tax system has provided a mechanism for tax deductions - part of the funds from the tax payment is returned, or rather, the taxpayer will pay a smaller amount of tax.
- How is this implemented in relation to funds spent on treatment and purchasing medications for yourself or close relatives?
- Can any medical care be included in the tax deduction?
- Who has and who does not have the right to it? How to correctly calculate the maximum deduction amount?
For whom are tax deductions relevant?
A person has the right to compensate part of the income tax in case of treatment costs if both of the following conditions are met (clause 3, clause 1, article 219 of the Tax Code of the Russian Federation):
- a citizen of the Russian Federation is a resident who has an official place of work in the country, where his income tax is subject to a standard rate of 13%;
- he paid for treatment or purchased medications for himself or relatives (parents, spouse or children under 18 years of age), or entered into a health insurance contract for himself or close relatives, or underwent treatment in a sanatorium (himself or his relatives).
Decor
The procedure for completing documents for reimbursement of treatment costs depends on the order in which it was decided to compensate for such costs. For example, the company has a social package. This condition must be fixed (Articles 41, 57 of the Labor Code of the Russian Federation):
- in a collective agreement, if such compensation is due to all employees of the enterprise;
- in the employment contract, if compensation is provided only for some employees.
For one-time actions to pay for treatment, it is enough to issue an appropriate order from the general director or individual entrepreneur. Such an order is issued in response to an employee’s application . Documents confirming expenses must be attached to the application (letter of the Ministry of Finance dated April 13, 2007 No. 03-04-06-01/118). The legislation does not establish a specific list of documents. In practice, these can be contracts with medical organizations, certificates of treatment, checks confirming payment (letter of the Ministry of Finance dated July 26, 2008 No. 03-04-06-01/182).
Who will not be able to count on tax compensation?
In addition to non-residents and the unemployed, a tax deduction is not provided if treatment and medicines were paid for:
- pensioners who do not continue to work;
- parents for children over 18 years of age;
- an employer for his employee;
- a relative with a different degree of relationship than marital and parental relationships (for example, a grandson for a grandmother, etc.);
- an entrepreneur who is under one of the special taxation regimes that does not provide for the payment of income tax (STS, UTII).
ATTENTION! Also, you should not count on a deduction if during a given tax period you did not have income taxed at a rate of 13%, even if you incurred treatment expenses.
Where to go and what to do
In the past, the tax filing process was more time-consuming. You first had to get forms for 3-NDFL (from the tax office itself or on the Internet) and 2-NDFL (at work), then fill out all the columns (sections 1-2, sheets A and E) yourself with a black or blue pen. Then go to the tax office at your place of residence, stand in line and submit documents according to the list in person. Or send a package of documents by mail.
Filling out data on the website nalog.ru
Today everything is simpler, since the process is almost completely automated. How can you get your tax deduction back for dental implantation in modern realities? The order is as follows:
- register on the nalog.ru portal and log into your personal account: this is even easier if you are registered for government services,
- issue an electronic signature: it is issued free of charge within a few hours or days by filling out an application in your personal account. Valid only within the framework of this site and on relevant documents,
- send the declaration electronically: in this case, most of the columns in it will be filled in automatically, since the 2-NDFL certificate from the employer, if you work officially and taxes are deducted for you, has already been uploaded to the taxpayer’s personal account,
- take a photo and drag here all the necessary documents confirming the right to deduction,
- here you will automatically see how much you can expect, taking into account the entered data,
- The completed package will be distributed via the Internet to the tax authority to which you belong, about which you will receive a corresponding electronic notification.
Next, you need to wait for the results of the desk audit - this takes place within 3 months - and receive (this happens within 1 month) the compensation due by law to the specified personal account. Payments are made only by bank transfer.
Implantation costs can be significantly reduced
“When I needed dental implants, the hospital immediately informed me that I could get a tax deduction for this. Thanks to them for this, because many patients are not yet educated about this!!! But now I’ve been a pensioner for 5 years and I’m not formally entitled to anything. Injustice! Knowing this situation, all documents for treatment were immediately drawn up for my daughter, who then returned the money through the tax office on her own behalf and gave it to my father and me, because we took the funds from our hard-earned savings.”
Larisa Mikhailovna, review from the site 32top.ru
Conditions for deduction
Each type of medical expense has certain characteristics that qualify for this deduction. Let's consider these possibilities.
Medical care and treatment
If the employee himself, his parents, spouse or minor children were ill during the year, and this or that amount was spent on treatment, then a refund of part of the amount against income tax is possible under the following conditions.
- The medical institution is located on the territory of the Russian Federation and has the appropriate license.
- Documents for treatment are issued in the name of the taxpayer himself or his wife (husband) or child.
- The medical services that I had to use are included in a special list approved by Resolution No. 201 of March 19, 2001.
IMPORTANT! The medical institution must issue and correctly document a certificate of payment for medical services as established by the Russian Ministry of Health. When receiving documents for deduction, the tax office always checks their accuracy and compliance with legal requirements.
Payment for medicines
When purchasing medications for yourself, your parents, spouse, or children, you can count on an income tax deduction in such cases.
- The medications were prescribed by the attending physician to the taxpayer himself or his immediate family.
- Medicines for which checks have been paid are on a special list defined in the above-mentioned Decree of the Government of the Russian Federation.
NOTE! If the medicine you purchased is not on this list, look at its composition. If the active ingredient of the drug is present in this list, a deduction can be provided (letter of the Ministry of Finance No. 03-04-07/17171 dated June 19, 2015)
Medical insurance policy
Having paid for voluntary medical insurance, an employee can count on a deduction for it in the following cases:
- The agreement is concluded for the personal income tax payer himself, his spouse, parents and children under 18 years of age.
- The contract provides for payment only for treatment services.
- The contract was signed with an organization that has a license for insurance activities.
FOR YOUR INFORMATION! It does not matter whether the event covered by the insurance occurred during the current tax period or not - the very conclusion of the contract gives the right to a tax deduction in any case.
Spa treatment
If medical treatment was carried out in a sanatorium-resort institution, paid separately and at the taxpayer’s own expense (for himself and his family members), then a deduction for personal income tax is possible. The following points are important.
- Payment for travel, food, and accommodation is not taken into account.
- The institution must have a medical license.
- Medical services are included in the mentioned List.
- If the employer paid for the trip, a deduction is possible if the employee reimburses him for treatment costs.
Income tax refund for medical services in 2021 - 2021
Section 1. ANESTHETICS AND MUSCLE RELAXANTS
Anesthetics
Halothane (inhalation anesthesia solution in vials) Hexobarbital (powder for injection) Dinitrogen oxide (gas in cylinders) Ketamine (injection solution) Sodium oxybate (injection solution) Sodium thiopental (lyophilized powder for injection) Diethyl ether (liquid in vials)
Local anesthetics
Bupivacaine (injection) Lidocaine (aerosol, injection, gel, capsule solution, eye drops)
Muscle relaxants
Atracurium besylate (injection solution) Botulinum toxin, albumin (lyophilized powder for injection) Vecuronium bromide (injection powder) Pipecuronium bromide (injection powder) Suxamethonium bromide (powder)
Section 2. ANALGESICS, NON-STEROID ANTI -INFLAMMATORY DRUGS, DRUGS FOR THE TREATMENT OF RHEUMATIC DISEASES AND GOUT
Narcotic analgesics
Morphine (injection, tablets) Morphine + narcotine + papaverine + codeine + thebaine (injection) Pentazocine (injection, tablets) Pyritramide (injection) Trimeperidine hydrochloride (injection, tablets) Fentanyl (injection) )
Non-narcotic analgesics and non-steroidal anti-inflammatory drugs
Acetylsalicylic acid (tablets) Diclofenac sodium (tablets, dragees, injection solution, suppositories, gel, eye drops) Ibuprofen (capsules, tablets, syrup, cream) Ketoprofen (tablets, capsules, suppositories, gel, powder for solution) Lornoxicam (tablets , lyophilized powder for the preparation of injection solution) Meloxicam (tablets, suppositories) Nalbuphine (injection solution) Tramadol (injection solution, capsules, tablets, oral drops, suppositories)
Medicines for the treatment of gout
Allopurinol (tablets)
Other means
Colchicine (tablets, dragees) Penicillamine (tablets, capsules, dragees)
Section 3. DRUGS USED FOR THE TREATMENT OF ALLERGIC REACTIONS
Antihistamines
Quifenadine (tablets) Ketotifen (tablets, capsules, syrup) Chloropyramine (tablets, injection solution)
Section 4. DRUGS AFFECTING THE CENTRAL NERVOUS SYSTEM
Anticonvulsants
Valproic acid (tablets, capsules, syrup, dragees, suspension, drops) Carbamazepine (tablets) Clonazepam (tablets, drops, solution for injection) Lamotrigine (tablets) Phenytoin (tablets) Phenobarbital (tablets, oral solution) Ethosuximide (capsules)
Drugs for the treatment of parkinsonism
Amantadine (tablets, solution for injection) Biperiden (tablets, solution for injection) Levodopa + benserazide (capsules) Levodopa + carbidopa (tablets) Trihexyphenidyl (tablets)
Sedatives and anxiolytics, drugs for the treatment of psychotic disorders
Haloperidol (tablets, injection solution) Diazepam (tablets, injection solution, suppositories) Zuclopenthixol (tablets, injection solution) Clozapine (tablets, injection solution) Levomepromazine (tablets, injection solution) Lorazepam (tablets) Medazepam (tablets, injection solution) granules, capsules) Nitrazepam (tablets) Periciazine (drops, capsules) Perphenazine (tablets) Pipothiazine (injection solution, drops) Sulpiride (tablets, injection solution, capsules, oral solution) Thioproperazine (tablets, injection solution) Thioridazine (tablets, dragees) Trifluoperazine (tablets, solution for injection) Phenazepam (tablets, solution for injection) Fluspirilene (solution for injection) Fluphenazine (solution for injection) Chlorpromazine (tablets, solution for injection, dragee) Chlorprothixene (tablets)
Antidepressants and mood stabilizers
Amitriptyline (tablets, injection, dragees) Imipramine (tablets, dragees, injection) Clomipramine (tablets, dragees, injection) Lithium carbonate (tablets, capsules) Maprotiline (tablets, dragees, injection) Mianserin (tablets) ) Moclobemide (tablets) Sertraline (tablets) Tianeptine (tablets) Fluoxetine (tablets, capsules) Citalopram (tablets)
Medicines for the treatment of sleep disorders
Zolpidem (tablets)
Medicines for the treatment of multiple sclerosis
Glatiramer acetate (lyophilized powder for injection) Interferon beta (lyophilized powder for injection)
Means for the treatment of alcoholism and drug addiction
Naloxone (injection solution) Naltrexone (tablets, capsules)
Anticholinesterase drugs
Distigmine bromide (tablets, solution for injection) Neostigmine methyl sulfate (tablets, solution for injection) Pyridostigmine bromide (tablets, dragees, solution for injection)
Other drugs affecting the central nervous system
Vinpocetine (tablets, solution for injection) Hexobendine + etamivan + etophylline (tablets, solution for injection) Nimodipine (tablets, solution for infusion)
Section 5. DRUGS FOR PREVENTION AND TREATMENT OF INFECTIONS
Antibacterial
Azithromycin (tablets, powder, syrup) Amikacin (powder for injection, solution for injection) Amoxicillin + clavulanic acid (solution for injection) Ampicillin (tablets, capsules, powder for injection) Benzathine benzylpenicillin (powder for injection) Benzylpenicillin (powder for injection) Vancomycin (powder for injection) Gentamicin (ointment, cream, solution for injection, eye drops) Josamycin (tablets, suspension) Doxycycline (tablets, capsules, powder for injection) Imipenem (powder for injection) Carbenicillin (powder for injection) Clarithromycin (tablets) ) Co - trimoxazole (tablets, suspension, solution for injection) Lincomycin (capsules, ointment, solution for injection) Meropenem (powder for injection) Mesalazine (suspension) Mupirocid (ointment) Norfloxacin (tablets, eye drops) Pefloxacin (tablets, solution for injection) Spiramycin (tablets, granules for suspension) Sulfacetamide (eye drops) Chloramphenicol (tablets, capsules, powder for injection, eye drops) Cefaclor (capsules, granules, syrup, suspension) Cefaperazone (powder for injection) Cefipime (powder for injection) Cefotaxime (powder for injection) Ceftazidime (powder for injection) Ceftriaxone (powder for injection) Cefuroxime (powder for injection) Ciprofloxacin (tablets, injection solution, eye drops) Erythromycin (tablets, ointment, syrup, ampoules)
Antituberculosis drugs
Isoniazid (tablets, solution for injection) Lomefloxacin (tablets) Pyrazinamide (tablets) Prothionamide (tablets) Rifabutin (capsules) Rifampicin (capsules, powder for injection) Streptomycin (powder for injection) Ethambutol (tablets, dragees) Ethionamide (dragees)
Antiviral agents
Acyclovir (tablets, ointment, cream, powder for injection) Ganciclovir (capsules, powder for injection) Didanosine (tablets, powder for oral solution) Zidovudine (capsules, syrup, solution for injection) Indinavir (capsules) Ifavirenz (capsules) Lamivudine (tablets) , solution for internal use) Nevirapine (tablets, suspension) Stavudine (capsules, powder for oral solution)
Antifungal agents
Amphotericin B (ointment, powder for injection) Amphotericin B + methylglucamine (tablets) Griseofulvin (tablets, liniment, suspension) Itraconazole (capsules) Clotrimazole (vaginal tablets, cream, aerosol, solution) Terbinafine (tablets, cream) Fluconazole (capsules, solution for injection)
Antiprotozoal and antimalarial drugs
Hydroxychloroquine (tablets) Metronidazole (tablets, injection solution, suppositories) Chloroquine (tablets, injection solution)
Other means
Bifidumbacterin (tablets, powder for suspension)
Vaccines and serums
Immunobiological preparations (for the diagnosis and prevention of infectious diseases in accordance with the epidemiological situation in the constituent entities of the Russian Federation) Test system for the diagnosis of AIDS
Section 6. ANTI-TUMOR, IMMUNOSUPPRESSIVE AND RELATED DRUGS
Cytostatic agents
Azathioprine (tablets) Aranose (powder for injection) Asparaginase (powder for injection) Bleomycin (powder for injection) Busulfan (tablets) Vinblastine (lyophilized powder for injection) Vincristine (lyophilized powder for injection, solution for injection) Vinorelbine (solution for injection) Gemcitabin (lyophilized injection powder) hydroxicarbamide (capsules) dacarbazine (injection powder) dactinomycin (injection powder, injection solution) d, doxorubicin (powder for injections) docksel (concentrate for injection solution) Idarubicin (capsules, capsules) lyophilized powder for injection) Irinotecan (solution for infusion) Ifosfamide (powder for injection) Calcium folinate (solution for injection) Carboplatin (powder for injection, solution for injection) Carmustine (lyophilized powder) Clodronic acid (capsules, concentrate for preparation of infusion solution) Melphalan (tablets, powder for injection) Mercaptopurine (tablets) Methotrexate (tablets, powder for injection, solution for injection) Mitoxantrone (solution for injection, concentrate for infusion) Mitomycin (powder for injection) Oxaliplatin (powder for infusion) Paclitaxel ( solution for injection, concentrate for infusion) Procarbazine (capsules) Prospidium chloride (lyophilized powder, ointment) Thioguanine (tablets) Thiotepa (lyophilized powder for injection) Tretinoin (capsules) Fludarabine (powder for injection) Fluorouracil (solution for injection, concentrate for infusion ) Chlorambucil (tablets) Cyclophosphamide (tablets, dragees, injection) Cisplatin (lyophilized powder for injection, solution for injection) Cytarabine (powder for injection, solution for injection) Epirubicin (lyophilized powder for injection) Etoposide (injection)
Hormones and antihormones
(as amended by Decree of the Government of the Russian Federation dated June 26, 2007 N 411)
Aminoglutethimide (tablets) Anastrozole (tablets) Ganirelix (injection solution) Goserelin (depot capsules) Medroxyprogesterone (tablets, granules, injection suspensions) Tamoxifen (tablets) Triptorelin (injection solution, lyophilized powder for injection solution) Flutamide (tablets) ) Cetrorelix (lyophilized powder for the preparation of injection solution)
Related products
Interferon alfa (powder for injection, solution for injection, suppositories) Lenograstim (lyophilized powder for injection) Molgramostim (lyophilized powder for injection) Ondansetrion (tablets, solution for injection) Filgrastim (solution for injection)
Section 7. DRUGS FOR TREATMENT OF OSTEOPOROSIS
Osteogenesis stimulants
Alendronic acid (tablets) Alfacalcidol (capsules) Calcitonin (powder for injection) Calcium carbonate + ergocalciferol (tablets)
Section 8. DRUGS AFFECTING BLOOD
Antianemic drugs
Iron hydroxide sucrose complex (injection solution) Iron sulfate (tablets, dragees) Iron sulfate + ascorbic acid (tablets) Folic acid (tablets) Cyanocobalamin (injection solution) Epoetin beta (injection solution)
Drugs affecting the blood coagulation system
Alpostadil (powder for injection) Alteplase (lyophilized powder for injection) Heparin sodium (injection) Nadroparin calcium (syringes for injection) Pentoxifylline (tablets, injection) Protamine sulfate (injection) Streptokinase (powder) for injection) Ticlopidine (tablets) Phenindione (tablets) Enoxaparin sodium (syringes with solution for injection)
Solutions and plasma substitutes
Amino acids for parenteral nutrition (solution for parenteral nutrition) Hemin (concentrate for preparation of infusion solution) Dextrose (solution for injection, solution for infusion) Pentastarch (solution for infusion)
Plasma preparations
Albumin (solution for infusion) Coagulation factor VIII (powder for injection) Coagulation factor IX (powder for injection)
Lipid-lowering drugs
Simvastatin (tablets) Phospholipids + pyridoxine + nicotinic acid + adenosine monophosphate (injection solution)
Section 9. DRUGS AFFECTING THE CARDIOVASCULAR SYSTEM
Antianginal agents
Isosorbide dinitrate (tablets, capsules, injection solution, aerosol) Isosorbide mononitrate (tablets, capsules) Nitroglycerin (tablets, capsules, patch, injection solution)
Antiarrhythmic drugs
Allapinin (tablets, solution for injection) Amiodarone (tablets, solution for injection) Atenolol (tablets) Metoprolol (tablets) Procainamide (tablets, solution for injection) Propafenone (tablets) Quinidine (tablets) Ethacizine (tablets)
Antihypertensive drugs
Azamethonium bromide (injection solution) Amlodipine (tablets) Betaxolol (tablets, eye drops) Verapamil (tablets, capsules, dragees, injection solution) Doxazosin (tablets) Methyldopa (tablets) Nifedipine (tablets, capsules) Propranolol (tablets, solution for injection) injection) Fosinopril (tablets)
Medicines for the treatment of heart failure
Valsartan (tablets) Digoxin (tablets, drops, injection solution) Irbesartan (tablets) Captopril (tablets) Quinapril (tablets) Perindopril (tablets) Enalapril (tablets, injection solution)
Vasopressors
Dobutamine (lyophilized powder for injection, concentrate for infusion) Dopamine (solution for injection, concentrate for infusion) Phenylephrine (solution for injection, eye drops) Ephedrine (solution for injection)
Section 10. DIAGNOSTIC TOOLS
X-ray contrast agents
Sodium amidotrizoate (injection) Barium sulfate + sodium citrate + sorbitol + antifomsilane + nipagin (powder) Gadodiamide (injection) Gadopentetic acid (injection) Galactose (injection granules) Iohexol (injection) Yopromide (injection) for injection)
Fluorescent agents
Fluorescein sodium (solution for injection)
Radioisotope agents
Albumin microspheres, 99mTs (reagent for preparation, lyophilized powder for preparing a solution) Bromezide, 99Ts (reagent for preparation, lyophilized powder for preparing a solution) Pentatech, 99mTs (reagent for preparation, lyophilized powder for preparing a solution) Pirfotech, 99mTs (reagent for preparing , lyophilized powder for the preparation of a solution) Strontium 89 chloride isotonic solution (solution for injection) Technefit, 99Ts (reagent for preparation, lyophilized powder for preparation of a solution) Technefor, 99mTs (reagent for preparation, lyophilized powder for preparation of a solution)
Section 11. ANTISEPTICS AND DISINFECTIONS
Antiseptics
Iodine (alcohol solution)
Disinfectants
Hydrogen peroxide (solution) Chlorhexidine (solution) Ethanol (solution)
Section 12. DRUGS FOR THE TREATMENT OF DISEASES OF THE GASTROINTESTINAL TRACT
Antacids and other antiulcer drugs
Omeprazole (capsules) Pirenzepine (tablets, solution for injection) Famotidine (tablets, solution for injection)
Antispasmodics
Atropine (eye drops, solution for injection) Drotaverine (tablets, solution for injection) Platiphylline (solution for injection)
Pancreatic enzymes
Pancreatin (tablets, capsules, dragees)
Medicines for the treatment of liver failure
Artichoke leaf extract (tablets, syrup, injection solution) Lactulose (syrup)
Antienzymes
Aprotinin (lyophilized powder, solution for injection)
Section 13. HORMONES AND DRUGS AFFECTING THE ENDOCRINE SYSTEM
Non-sex hormones, synthetic substances and antihormones
Betamethasone (tablets, ointment, cream, drops, solution for injection) Bromocriptine (tablets, capsules) Hydrocortisone (lyophilized powder for injection, solution for intravenous injection, ointment, lotion) Chorionic gonadotropin (powder for injection) Deoxycortone (tablets) Dexamethasone (tablets) , eye drops, injection solution) Desmopressin (injection solution, drops) Dihydrotahysterol (capsules, powder for injection solution, drops) Clomiphene (tablets) Levothyroxine sodium (tablets) Levothyroxine + potassium iodide (tablets) Liothyronine + levothyroxine + potassium iodide + sodium propyloxybenzoate (tablets) Lutropin alfa (lyophilized powder for the preparation of an injection solution) (position introduced by Decree of the Government of the Russian Federation of June 26, 2007 N 411) Menotropins (powder for the preparation of a solution) Methylprednisolone (tablets, powder, ointment, suspension for injection, solution for injection ) Nandrolone (oil solution for injection) Octreotide (solution for injection) Prednisolone (tablets, powder for injection, ointment, eye drops, solution for injection) Somatropin (powder for injection) Tetracosactide (suspension for injection) Thiamazole (tablets) Triamcinolone (ointment) , tablets, suspension for injection) Fludrocortisone (tablets, eye ointment) Follitropin alpha (lyophilized powder for the preparation of injection solution) (position introduced by Decree of the Government of the Russian Federation of June 26, 2007 N 411) Follitropin beta (solution for injection, lyophilized powder for the preparation of injection solution ) (position introduced by Decree of the Government of the Russian Federation dated June 26, 2007 N 411) Choriogonadotropin alpha (lyophilized powder for the preparation of injection solution) (position introduced by Decree of the Government of the Russian Federation dated June 26, 2007 N 411) Cyproterone (tablets, oil solution for injection)
Androgens
Methyltestosterone (tablets)
Estrogens
Hydroxyprogesterone (injection, solution in oil) Dydrogesterone (tablets) Norethisterone (dragees) Progesterone (injection in oil) Ethinyl estradiol (tablets)
Insulin and drugs used for diabetes
Acarbose (tablets) Glibenclamide (tablets) Gliquidone (tablets) Gliclazide (tablets) Glimepiride (tablets) Glipizide (tablets) Glucagon (powder for injection) Insulin DLD (solution for injection) Insulin KD (solution for injection, suspension for injection) Insulin - Comb (suspension for injection) Insulin SRD (suspension for injection) Metformin (tablets) Pioglitazone hydrochloride (tablets) Repaglinide (tablets)
Section 14. DRUGS FOR THE TREATMENT OF KIDNEY AND URINARY
Drugs for the treatment of prostate adenoma
Alfuzosin (tablets) Creeping palm extract (capsules) Tamsulosin (capsules) Finasteride (tablets)
Treatments for kidney failure and organ transplantation
Antithymocyte immunoglobulin (solution for infusion) Ketoanalogs of amino acids (tablets) Solution for peritoneal dialysis (solution) Cyclosporine (capsules, solution, concentrate for infusion)
Diuretics
Hydrochlorothiazide (tablets) Indapamide (dragées, tablets) Mannitol (injection solution) Spironolactone (tablets) Furosemide (tablets, injection solution)
Section 15. MEDICINES USED FOR OPHTHALMOLOGICAL DISEASES NOT LISTED IN OTHER SECTIONS
Anti-inflammatory drugs
Azapentacene (solution) Lodoxamide (eye drops) Pyrenoxine (tablets) Cytochrome + sodium succinate + adenosine + nicotinamide + benzalkonium chloride (eye drops)
Miotics and glaucoma treatments
Dorzolamide (eye drops) Pilocarpine (eye drops) Timolol (eye drops)
Regeneration stimulants and retinoprotectors
Emoxipin (solution for injection)
Section 16. DRUGS AFFECTING THE UTERUS
Hormonal agents that affect the muscles of the uterus
Methylergometrine (tablets, injection, drops) Oxytocin (injection) Pituitrin (injection) Ergometrine (tablets)
Other drugs that affect the muscles of the uterus
Hexoprenaline (tablets, injection solution, concentrate for infusion) Dinoprost (injection solution) Dinoprostone (injection solution, gel)
Section 17. DRUGS AFFECTING THE RESPIRATORY ORGANS
Antiasthmatic drugs
Ambroxol (solution for inhalation and oral administration) Aminophylline (tablets, solution for injection) Beclomethasone (capsules, aerosol, spray) Budesonide (powder for inhalation) Ipratropium bromide (solution for inhalation) Ipratropium bromide + fenoterol hydrobromide (solution for inhalation, aerosol) Disodium cromoglicate (capsules for inhalation, powder, eye drops) Nedocromil (aerosol, eye drops, spray) Salbutamol (aerosol, tablets, solution for injection) Theophylline (tablets, capsules) Terbutaline (aerosol, tablets, powder for inhalation, solution for injection ) Fenoterol (aerosol, solution for inhalation) Epinephrine (solution for injection)
Other drugs for the treatment of respiratory diseases not listed in other sections
Acetylcysteine (tablets, granulate, injection solution, aerosol)
Section 18. SOLUTIONS, ELECTROLYTES, ACID EQUILIBRIUM CORRECTION MEANS, FOOD SUPPLIES
Nutrient mixtures
Lofenalac (powder for the preparation of nutritional formula) Phenyl-free (powder for the preparation of nutritional formula)
Electrolytes, acid balance correction
Potassium aspartate (tablets, solution for injection) Potassium iodide (tablets, mixture, solution) Potassium chloride (solution for injection) Calcium chloride (tablets, solution for injection) Magnesium aspartate (tablets, solution for injection) Sodium bicarbonate (solution for injection) Sodium citrate (powder, solution) Electrolyte solutions (solutions for infusion)
Section 19. VITAMINS AND MINERALS
Vitamins
Menadione (solution for injection) Thiamine (tablets, solution for injection)
We count the amounts
The law allows deductions for income tax in the amount of a maximum of 13%: that is, more than personal income tax was paid cannot be returned. The largest refund amount could be 13% of the funds spent.
Another limitation is related to the established maximum tax refunds - 120 thousand rubles. Therefore, you will be able to return no more than 15,600 rubles. (13% of the maximum allowed amount).
This applies to all deductions in total, and not just to compensation for treatment costs. Percentage of personal income tax from the maximum 120,000 rubles. includes the amount of all required social deductions (for studies, contributions to the pension fund and, accordingly, treatment).
There are no restrictions for expensive medical services
There is an additional list of expensive medical services that are reimbursed without a limit. That is, for them you can achieve a 13% deduction from their full cost, in addition to other deductions other than treatment.
FOR EXAMPLE. Enterprise employee V.O. Klimenko with a salary of 40 thousand rubles. per month paid for dental treatment for his wife for 150,000 rubles, and he himself underwent an operation costing 300,000 rubles. We will calculate the personal income tax deduction due to him. Income Klimenko V.O. for the year amounted to 40,000 x 12 = 480,000 rubles. The tax on this amount will be 13% - 62,400 rubles. Dental treatment is not included in the list of expensive medical events, so the largest deduction for it can be from the amount of 120 thousand rubles. (13% return, that is, 15,600 rubles). The operation is included in this list, therefore it will be compensated in full, that is, in the amount of 13% of the amount paid: 300,000 x 0.13 = 39,000 rubles. The amount assigned for return is 15,600 + 39,000 = 54,600. Since the amount of personal income tax paid by V.O. Klimenko amounted to a large figure (62,400 rubles), he will be able to make the entire deduction at a time.
How much can you expect?
There are nuances here. Many patients expect to receive 13% of the total amount spent on medical services. However, it will not always be possible to do this, because the legislation here clearly separates the concepts.
How much can I get back for treatment?
Procedure for registering a deduction
- You need to collect the necessary package of documents and submit them to the INFS.
- The tax authority reviews and verifies documents (the law allows up to 3 months for this).
- After the audit is completed within ten days, the taxpayer receives a notification about the results of the procedure.
- If the decision is positive, the applicant will receive a money transfer within 1 month.
Package of documents for tax deduction for treatment
If copies of documents are submitted, it is recommended to have the originals with you so that tax officials can certify them. The following documents are required, prepared in accordance with the requirements:
- 3-personal income tax declaration;
- certificate from the accounting department about actual annual income (form 2-NDFL);
- ID card (original and copy of passport);
- an application requesting a deduction, which specifies the details for crediting funds;
- a certificate from a medical institution (sanatorium) confirming payment for treatment;
- license of the medical institution or sanatorium where the treatment was carried out;
- payment documents confirming payment for services or medicines (checks, strict reporting forms).
FOR YOUR INFORMATION! The list of required documents also includes an agreement for the provision of medical services, concluded by the taxpayer or his close relative with the medical institution. But, if you don’t have it on hand, if you have all the other documents, the refusal to deduct will be unlawful - the letter of the Ministry of Finance No. 03-04-05/10-1239 dated November 1, 2912 explains that its presence is not necessary.
What to do if a 3-NDFL tax return has been sent with errors
It was not by chance that I raised this issue. The thing is, I had to face this problem myself. Namely, when filling out this very declaration using the “Declaration 2015” program, somehow the withholding tax figure fell out. And accordingly, a debt in the amount of more than ten thousand rubles appeared in my personal account.
Having sorted it out, I sent an electronic appeal to the Federal Tax Service. A few days later they called me and a girl with a pleasant voice offered to open her personal account and, together with me, patiently told me step by step how to make a corrective declaration. I admit, at that time I still didn’t know how to file a 3-NDFL tax return directly from my personal account.
But now you know how this is done even in case of an error... We look at the very first picture of this article, that is, we select “3-NDFL” again. Now you will see all your sent and completed declarations. Here we click on the image of the folders shown in the picture below. It means “Copy declaration (create corrective)”, which is what we need:
Please note that in the top picture in the “Adjustment” column in the completed declaration column there is the number “0”. And in your newly opened, already completed declaration there will now be the number “1”:
All that remains is to make the adjustment, that is, make changes where necessary and re-submit our long-suffering tax return 3-NDFL online through the taxpayer’s personal account according to the proven scheme, and then wait for the return of the social tax deduction for treatment to your bank account.
