In Russia, some citizens can regain part of the money spent for certain operations. This operation is called a deduction. For example, you can apply for a refund for training, buying an apartment or a house, as well as for treatment. In all cases, you will have to act on the same principles, but a citizen will need a different package of documents. A tax deduction for treatment will be presented to our attention. The statute of limitations for applying for it, the design procedure and calculation rules - this is what will help to understand the issue under study. In reality, everything is much simpler than it might seem at first glance.
Definition of deduction for treatment
What is a treatment deduction? This is the process of returning money spent on certain medical services. If a citizen paid for treatment, he is vested with the right to receive a deduction for the medical manipulations provided. Part of the money from the costs incurred will be able to return.
It is allowed to return money for the treatment of the following persons:
- for myself;
- for close relatives (for example, spouses or parents);
- for the children.
In addition, the studied return is different. What can be the tax deduction for treatment? The limitation period for applying for the deduction will be indicated later. First, a citizen should know what exactly he is vested with the right to receive part of the money spent.
Today you can return the money:
- for medication;
- for expert advice;
- for any medical services of a paid type;
- for expensive medical procedures (cesarean section, surgery, removal of tumors, and so on).
Nothing difficult to understand. What else does each citizen need to know about returning money for treatment?
Who is eligible
Not everyone is given the opportunity being studied. To complete any request related to deductions, you will have to make sure that the person meets the established criteria. Otherwise, it will not work to realize the idea. The potential recipient needs:
- be a citizen of the Russian Federation or a resident of the country;
- conduct an operation, after which there is a right to apply for a deduction;
- fully independently pay for services at the expense of your personal money;
- transfer 13% income tax to the state treasury.
The last point is extremely important. The tax deduction for treatment (the statute of limitations for applications to the Federal Tax Service will be indicated later), like any other refund, is made out of 13% of personal income tax paid. If a citizen does not pay the specified tax, he cannot demand a tax type deduction from the state.
Limits
But that is not all. The statute of limitations for obtaining a tax deduction for treatment is not the most important thing. Attention should be paid to some restrictions regarding the amounts paid.
To date, the deduction is 13%. This means that a citizen will be able to return the indicated share of the expenses incurred (in our case, for treatment). In this case, a refund can be issued an infinite number of times. The number of requests is limited only by the limits issued to the citizen of money.
How much can be returned as a deduction for treatment? In total, a return of 120 thousand rubles is allowed. So much is allotted to the social type tax deduction in total. This includes refunds for medical services, training, charity and retirement insurance.
But there is a small exception. Costly treatment is not limited by established limits. For these medical services it is allowed to return 13% of the total amount of expenses.This does not mean that expensive services have no restrictions. In this case, it is impossible to return more than the personal income tax paid in a given year.
Where to draw up
And where is the social tax deduction for treatment drawn up? The limitation period of applications is not so important. About it will be told a little later. First you need to understand how and where to draw up the deduction.
To date, deductions can be issued:
- through the service "State services";
- in multifunctional centers;
- in tax services.
Most often the last item is found. Making deductions through the Federal Tax Service is the most common and fastest method of refunding money given for treatment.
Order of registration
And what needs to be done in order to apply for a tax deduction for treatment? The statute of limitations for receiving part of the money for expenses incurred is not so difficult to comply with. It is necessary within a specified time (about it later) to submit a written application to the Federal Tax Service or to any other authority from the previously proposed list. All that remains is to wait.
In general, the procedure for processing the deduction can be described approximately:
- Make a transaction that gives the right to deduction. In our case, it is necessary to undergo treatment or to buy medicines at your own expense (with a prescription).
- Collect a specific package of papers. A complete list of them will be presented below.
- Submit a request to the Federal Tax Service. To do this, you will have to draw up and write an application for a tax deduction for treatment. Documents prepared in advance along with copies are attached to the request. This is a required item.
- Wait for an answer. The tax authorities will verify the documents and decide on the provision of the deduction.
Accordingly, under certain circumstances, a citizen may not be returned part of the cost of medical services. But with a correctly assembled package of papers, the probability of failure is minimal.
Limitation period
During what time should a citizen apply to the Federal Tax Service with a request for a refund of money for certain services? How long is the statute of limitations for receiving a tax deduction for treatment?
Today in Russia this period is 3 years. This means that within 36 months from the appearance of the right to deduction, it is possible to demand monetary funds in established amounts from the state.
What happens if the statute of limitations is skipped? The applicant will be able to apply for a deduction for treatment for any other services in the future, but the expenses incurred more than 3 years ago cannot be returned.
Waiting time
It is clear what characterizes the tax deduction for treatment. The statute of limitations, design features and the procedure for receiving are also not puzzles.
The next question that interests the population: "How long does it take to wait for cash?" It is difficult to answer. Much depends on the speed of checking documents at the Federal Tax Service. It is safe to say that this procedure takes a lot of time. According to the law, the waiting period for a response when making a deduction is 3 months.
In this case, the funds will not come to the applicant immediately after receiving a corresponding response from the Federal Tax Service. Usually, this operation takes about 1-2 months.
Documents
Clearly, this implies a tax deduction for treatment. The statute of limitations, the features of receipt and the procedure for processing a refund are no longer mysteries. What kind of paper may be required in one case or another to process a return?
The following components may be useful to a citizen:
- passport;
- contract for the provision of medical services;
- license of a medical institution;
- doctor’s documents certifying the right to provide services;
- payment confirmations;
- prescription for medicine (if available);
- tax type declaration;
- application for a deduction;
- income statements (form 2-personal income tax, taken from the employer);
- details on which it is necessary to transfer money to the applicant.
In some cases, documents proving kinship with a citizen may be useful. For example, if it is a deduction for the treatment of a child or spouse.A birth and marriage certificate is what is useful to a citizen.
About calculations
What features does the tax deduction for treatment have? The statute of limitations, how to return and how long to wait for an answer - all this is not a mystery. And what system of calculation of the funds to be returned is used?
To do this, you need to calculate 13% of the costs incurred. Just as much, as has already been said, can be returned. Wherein:
- you can not draw up a deduction for an amount exceeding the listed personal income tax;
- return for treatment (normal) cannot exceed the established limit.
Suppose that a citizen receives a salary of 30 thousand rubles, and in the year he paid 46 thousand rubles in the form of personal income tax. After receiving expensive treatment for 500,000 rubles, you can actually return: 500,000 * 0.13 = 65,000 rubles. When deducted, only 46 thousand will be returned to the citizen. The balance for next year is not carried forward.
But that is not all. Suppose that the applicant paid for his studies in the amount of 100 thousand rubles and cured his teeth for 50 thousand. The income of a citizen is 50 thousand rubles, taxes in the form of personal income tax - 78 000 per year. As a result, expenses amount to 150 thousand, but only 120 of them can be returned. In this case, the maximum is allowed to return 120,000 * 13% = 15,600 rubles. The citizen paid more than this amount. Therefore, in the form of a deduction for treatment and training, a total of 78 thousand can be returned.
That's all. Now it’s clear to whom and under what conditions the tax deduction for treatment is available. What is the limitation period for applying for cash? Not more than three years. In fact, recovering a treatment deduction is easier than it sounds.