What is a tax deduction for treatment in 2021

What is a tax deduction for treatment?

According to the legislation of the Russian Federation (Article 219 of the Tax Code of the Russian Federation), when paying for treatment or medications, you can count on a tax deduction and return part of the money spent on treatment .
A tax deduction is the portion of income that is not subject to tax. Therefore, you can return the tax paid on the expenses incurred for treatment. If you officially work and pay income tax, have paid for your treatment or the treatment of your relatives , you can get back part of the money in the amount of up to 13% of the cost of treatment .

In what cases can you get a tax deduction for treatment?

You can take advantage of the social tax deduction for treatment and get part of your expenses back in the following cases:

You can get a tax deduction when paying for medical services, If:
paid services are included in a special list of medical services for which a deduction is provided. The list of services is defined in Decree of the Government of the Russian Federation dated March 19, 2001 N 201.
the treatment was carried out in a medical institution licensed to carry out medical activities;
You can get a tax deduction when paying for medicines, If:
You can get a tax deduction when paying for voluntary health insurance, If:
the insurance contract only provides for payment for treatment services;
the insurance organization with which the voluntary insurance agreement has been concluded has a license to conduct the corresponding type of activity.

On what income is a tax refund possible?

What other income can there be so that a property deduction can be issued for both a working and a non-working pensioner.

It could be:

wages if the pensioner continues to work;
payment for work or services under a civil contract;
sale of real estate or other property on which income tax is paid;
rental of housing, provided that personal income tax is withheld at a rate of 13%.

If you have any of these points of income (or several), then move on to the next question: how to get a tax deduction for a pensioner?

According to the Tax Code of the Russian Federation, a pensioner (both working and non-working) can receive a property deduction for the year of purchase of real estate, as well as for the 3 previous years

- provided that during these years he paid personal income tax.

Amount of tax deduction for treatment

The amount of tax deduction for treatment is calculated for the calendar year and is determined by the following factors:

You cannot return more money than you transferred to the income tax budget (about 13% of the official salary).
You can return up to 13% of the cost of paid treatment/medicines , but not more than 15,600 rubles . This is due to the restriction on the maximum deduction amount of 120 thousand rubles (120 thousand rubles * 13% = 15,600 rubles). The limit of 15,600 rubles applies not only to deductions for treatment, but to all social deductions. The amount of all social deductions (training, treatment, pension contributions) should not exceed 120 thousand rubles. You can return a maximum of 15,600 rubles for all deductions).
There is a certain list of expensive medical services to which the limit of 15,600 rubles does not apply . You can receive a tax deduction and get 13% back on the full cost of such services in addition to all other social deductions. The full list of expensive services is defined in Decree of the Government of the Russian Federation of March 19, 2001 N 201. You can find it here: List of expensive types of treatment

Example : In 2021 Ivanov A.A. paid for a course of dental treatment worth 140 thousand rubles and a paid operation related to expensive treatment costing 200 thousand rubles. At the same time, in 2021 he earned 500 thousand rubles and paid income tax of 62 thousand rubles.

Since dental treatment is not an expensive treatment, the maximum tax deduction for it is 120 thousand rubles (which is less than 140 thousand rubles). Since the operation of Ivanov A.A. refers to expensive types of treatment, there are no restrictions on tax deductions for it.

Total in 2021 for 2021 Ivanov A.A. will be able to return to himself (120 thousand rubles + 200 thousand rubles) * 13% = 41,600 rubles. So Ivanov A.A. paid taxes more than 41,600 rubles, he will be able to return the entire amount.

Additional and more complex examples of calculating a tax deduction for treatment can be found here: Examples of calculating a tax deduction for treatment

Multiple personal income tax refund

The ban on multiple use of tax preferences was lifted in 2014. Now the right to deduction is tied not to the object, but to the person of the taxpayer himself.

Previously, it was like this: a taxpayer purchased an apartment for 1,000,000 rubles. and returned 130 thousand rubles from the budget. After this, he could no longer apply for compensation.

Since 2014, Russians can repeatedly use deductions until the total amount of payments from the budget reaches 260 thousand rubles . If a citizen exercised his right to a deduction before 2014, then he has no right to claim it again (even taking into account the latest amendments).

The process of obtaining a deduction for treatment

The process of obtaining a deduction for treatment consists of collecting and submitting documents to the tax office, checking the documents by the tax office and transferring money. You can learn more about the process of obtaining a tax deduction, indicating the deadlines, here: The process of obtaining a tax deduction for treatment.

The process of obtaining a deduction can be simplified by using our service. We will fill out the 3-NDFL declaration for you, tell you what other documents you will need for the deduction, and also give detailed instructions on submitting documents to the tax authorities. Or we will send your documents ourselves, without your participation. If you have any questions while working with the service, tax experts will be happy to advise you.

Receiving payment yourself through inspection

To obtain a deduction yourself, you must contact the Federal Tax Service for registration . This must be done the next year after purchasing an apartment, both at the beginning of the year and at the end. Tax refunds can be processed within three years. Thus, it is permissible to apply for a deduction for an apartment purchased in 2021 no later than 2021.

You should not delay this process too much: after all, every year the amount to be reimbursed from the budget will systematically decrease. After all, you can transfer the deduction to a pensioner only for three years before the purchase and with each subsequent period the period is reduced.

The pensioner must calculate the amount of the deduction independently and display all calculations in the 3-NDFL declaration . Basic information is provided here: the cost of acquisition (the amount indicated is no more than 2 million rubles), the annual amount of income and the transferred personal income tax (can be taken from 2-personal income tax). The amount of the deduction cannot exceed the amount of tax contributions to the budget.

Let's say your monthly income is 35,000 rubles, of which 4,550 rubles are withheld as personal income tax. The annual tax amount is 54,600 rubles. It is this that can be returned from the budget, and the balance is carried over to subsequent periods.

The Federal Tax Service provides a standard package of documents, which consists of:

statements;
Download the application for a deduction: form, sample.
passports;
declarations in form 3-NDFL;
Tax return in form 3-NDFL: form, example of filling.
certificates from the employer 2-NDFL for the years of receiving compensation;
Certificate of income of an individual, form 2-NDFL: form, sample filling.
documentation for the apartment and payment documents (receipt, bank statements, etc.);
mortgage agreement;
marriage certificate (if you want to distribute the deduction between spouses.

All documents are provided in originals along with copies.

The pensioner will additionally be required to have a copy of his pension certificate only if he plans to exercise his right to postpone the tax period.

You can submit a set of documents in person or through a representative . In the latter case, you will need a notarized power of attorney to represent interests.

Download the power of attorney form to receive a deduction.

After the documents are submitted, they will be subject to a desk check. By law, it can take no more than three months . Upon successful verification of the information provided, the pensioner will receive funds in the amount of the calculated personal income tax to the declared bank account (passbook).

We talked in more detail about how to receive a tax deduction for a pensioner and how to calculate its amount here.

Documents required to apply for a tax deduction for treatment

To apply for a tax deduction, you will first need:

declaration 3-NDFL;
agreement with a medical institution;
certificate of payment for medical services;
documents confirming your expenses;
documents confirming the paid income tax (certificate 2-NDFL).

You can view the full list of documents here: Documents for tax deductions for treatment.

Return deadlines for pensioners

It is important not to delay the registration of a property deduction for a pensioner

. The longer you delay filling out the declaration, the fewer years you will be able to return the money.

Why is that? The deadline for processing and submitting tax returns is limited: only 4 years

. Reports for an earlier period will not be accepted.

How to calculate this? Very simple. Determine your option and the year in which the right to a personal income tax refund arises: either the year of purchase of housing, or the year of retirement. For example, let it be 2021. Counting back 3 years: 2021, 2021, 2018

3-NDFL declarations for all these years can be completed in 2022. If you “miss” this deadline and remember about the property deduction in 2023, then you will no longer be able to return your personal income tax for 2021. In another year you will “lose” 2021.

You can repeat the material covered and clearly see all the information in this video.

When and for what period can I receive a tax deduction?

You can get your money back for treatment only for those years in which you paid directly. However, you can submit a declaration and return the money through the tax office only in the year following the year of payment or later. That is, if you paid for treatment in 2021, you will be able to return the money no earlier than 2021.

If you did not file a deduction immediately, you can do it later, but you can return the tax for no more than the last three years. For example, if you paid for treatment in 2016-2020 and did not receive a tax deduction, then in 2021 you can get your tax back only for 2021, 2021 and 2021.

The entire procedure for obtaining a deduction usually takes three to four months. Most of the time is spent checking documents by the tax office.

Note: from January 1, 2021, a social tax deduction for treatment can be obtained through an employer, and there is no need to wait until the end of the calendar year. You can find details about receiving a deduction through an employer in our article: Obtaining a tax deduction for treatment through an employer.

Conditions for returning 13 percent when purchasing an apartment for pensioners

Since a property deduction is a return of tax contributions to the budget, to receive it it is required that the pensioner have income that is subject to 13% personal income tax . A pension, regardless of the grounds for receiving it (reaching retirement age, loss of ability to work, or achieving a certain length of military service), is exempt from taxation. Therefore, by default, pensioners are not provided with property deductions .

But if they have other sources of income besides pensions, then the refund is made as usual . This is not only salary, but also alternative sources.

Let's consider the particular conditions for receiving tax deductions by Russian pensioners depending on their income.

We wrote about how to return 13% to pensioners in this article.

Tax refund when purchasing an apartment if you have additional income

The presence of alternative sources of income allows pensioners to count on receiving a deduction against this income. This could be the sale of real estate, rental of an apartment or car, an additional pension from non-state pension funds (it is not exempt from personal income tax by law), an additional salary or remuneration under copyright agreements/contracts.

When applying for a deduction, it is necessary to take into account the fact that its amount cannot exceed the annual tax transferred to the budget.

Suppose citizen Abakumov decided to make an investment in retirement and purchase an apartment in order to receive income from it in the form of rent. He purchased the property for 2.3 million rubles, and rented out housing for 12,000 rubles. per month. He does not hide the income received, but pays a monthly tax of 1,560 rubles. Over the year, this amount reached 18,720 rubles.

For purchased real estate, a pensioner can apply for a deduction of a maximum of 260 thousand rubles. But he has the right to return no more than 18,720 rubles for the current year. According to the law, he can transfer the rest of the deduction (241,280 rubles) to the following years, while the limit is 260 thousand rubles. will not be exhausted.

Property deduction when buying an apartment for non-working pensioners

Until 2012, if a pensioner did not have any income other than a state pension, he could not count on deductions. But since 2012, the situation has changed and amendments to the Tax legislation were adopted in favor of pensioners.

Now they have the right to return personal income tax regardless of the date of purchase of real estate for the last 4 calendar years . For example, in 2021 it was possible to issue a refund for 2015-2012.

When postponing tax periods, a pensioner must follow a number of rules:

It is allowed to apply for a deduction only the next year after purchasing real estate, i.e. For an apartment purchased in 2021, a refund can be issued no earlier than 2021;
pensioners who have not worked for 5 or more years lose their right to receive budget preferences;
the deduction is not provided for more than 4 years (in 2021, taxes for 2012 are no longer refunded).

For example , pensioner Abramov retired in 2021. The following year he purchased a new two-room apartment. In 2021, he has the right to apply to the Federal Tax Service and reimburse part of the costs for 2021 (while he is employed) and for 2014-2015.

It is worth considering that when postponing tax periods, declarations are submitted in reverse order. For example, first for 2015, the balance is transferred to the previous year 2014, then - for 2014 - to 2013.

Tax deduction when purchasing an apartment for a working person

Previously, the Tax Code contained a restriction according to which working pensioners could not carry over the deduction. But in 2014, this rule was abolished and this right was assigned not only to non-working pensioners, but also to employed people.

Let's give an example . In 2014, Bobrov reached an honorable age and retired. However, he continued to work. In 2015, he bought an apartment for 5.8 million rubles. In 2016, he contacted his Tax Inspectorate to obtain a deduction. At the same time, he has the right to return personal income tax not only for 2015, but also for 2012-2014. But if the amount received is not enough, he has the right to continue to receive a deduction until he receives all 260 thousand rubles.

Otherwise, for working pensioners, tax refunds are made according to general rules.

Is tax compensation due when purchasing a home by a pensioner who has stopped working?

In life, the following situation is also possible: during the process of returning personal income tax, a pensioner stopped working and never managed to get back the entire amount received. So, if over the past three years he has already exercised his right to deduction, then further transfers stop . He will only be able to return the money for the last year of work.

In this case, the pensioner has two options: find alternative sources of income or arrange payments for the spouse who continues to work.

We talked about receiving a tax deduction for working and unemployed pensioners here.

Return of money to your spouse

When purchasing housing in joint/common ownership, a working spouse may well receive a deduction instead of a pensioner . Of course, if they both worked, the family together could receive up to 520 thousand rubles. (if the purchased apartment is more expensive than 4 million rubles).

It does not matter which spouse actually made the expenses and whose name is indicated on the payments. In the application, the spouse has the right to arbitrarily distribute the amount of the deduction and completely redistribute it in favor of the pensioner’s spouse .

Download an application for distribution of deductions between spouses: form, sample.

It is worth considering that if the apartment is more expensive than 4 million rubles, then an application for distribution of the deduction is not required, because the spouse will still not receive more than 260 thousand rubles.

For example , a pensioner has not worked for 5 years, and his wife has not yet reached retirement age. They bought an apartment for 3 million rubles. into joint ownership. By default, each of them could receive a deduction in the amount of 1⁄2 of the value of the property with 1.5 million rubles. But since the pensioner lost the right to a deduction, he wrote an application for its redistribution in the amount of 100% in favor of his wife. As a result, it was she who received a deduction of 260 thousand rubles. from a limit of 2 million rubles. (to the maximum).

You will find more details about returning 13% after purchasing an apartment using shared ownership here, and more information about receiving a tax deduction for a spouse can be found here.

List of medical services for which a tax deduction is provided

According to Decree of the Government of the Russian Federation No. 201 of March 19, 2001, the following medical services can be taken into account in tax deductions:

Diagnostic and treatment services when providing emergency medical care to the population.
Services for diagnosis, prevention, treatment and medical rehabilitation in the provision of outpatient medical care to the population (including in day hospitals and by general (family) practitioners), including medical examination.
Services for diagnosis, prevention, treatment and medical rehabilitation when providing inpatient medical care to the population (including in day hospitals), including medical examination.
Services for diagnosis, prevention, treatment and medical rehabilitation when providing medical care to the population in sanatorium and resort institutions.
Health education services provided to the public.

List of expensive types of treatment for which a tax deduction is provided

According to Decree of the Government of the Russian Federation No. 201 of March 19, 2001, the following medical services are expensive and are taken into account in the tax deduction in full (without a limit of 120 thousand rubles) :

Surgical treatment of congenital anomalies (developmental defects).
Surgical treatment of severe forms of circulatory system diseases, including operations using artificial blood circulation machines, laser technologies and coronary angiography.
Surgical treatment of severe forms of respiratory diseases.
Surgical treatment of severe forms of diseases and combined pathologies of the eye and its appendages, including the use of endolaser technologies.
Surgical treatment of severe forms of nervous system diseases, including microneurosurgical and endovasal interventions.
Surgical treatment of complicated forms of diseases of the digestive system.
Endoprosthetics and reconstructive operations on joints.
Transplantation of organs (complex of organs), tissues and bone marrow.
Replantation, implantation of prostheses, metal structures, pacemakers and electrodes.
Reconstructive, plastic and reconstructive plastic surgeries.
Therapeutic treatment of chromosomal disorders and hereditary diseases.
Therapeutic treatment of malignant neoplasms of the thyroid gland and other endocrine glands, including the use of proton therapy.
Therapeutic treatment of acute inflammatory polyneuropathies and complications of myasthenia gravis.
Therapeutic treatment of systemic connective tissue lesions.
Therapeutic treatment of severe forms of diseases of the circulatory, respiratory and digestive organs in children.
Combined treatment of pancreatic diseases.
Combined treatment of malignant neoplasms.
Combined treatment of hereditary bleeding disorders and aplastic anemia.
Combined treatment of osteomyelitis.
Combined treatment of conditions associated with complicated pregnancy, childbirth and the postpartum period.
Combined treatment of complicated forms of diabetes mellitus.
Combined treatment of hereditary diseases.
Combined treatment of severe forms of diseases and combined pathologies of the eye and its adnexa.
Complex treatment of burns with a body surface area of 30 percent or more.
Types of treatment associated with the use of hemo- and peritoneal dialysis.
Nursing premature babies weighing up to 1.5 kg.
Treatment of infertility using in vitro fertilization, cultivation and intrauterine embryo insertion.

Features of VAT refund on mortgages

If a pensioner used a mortgage loan to buy an apartment, then he has the right to get back not only 260 thousand rubles. in terms of the main deduction, but also up to 390 thousand rubles. on interest paid to the bank (payments are divided into two parts). Of course, this purchase option is not very common: most banks limit access to long-term borrowings for persons of honorable age.

When reimbursing bank interest costs, three basic rules must be taken into account:

Receiving a refund on interest is allowed only after the right to receive the main property deduction has arisen. If the mortgage was issued earlier than the receipt of the transfer and acceptance certificate, then the deduction can still include all interest paid from the 1st day of making mortgage payments.
There are no limits on contracts executed before 2014 (all interest can be returned without restrictions). Since 2014, a limit of 3 million rubles has been introduced.
Deductions can only be received within the limits of amounts actually paid to the bank. The amount of payments must be documented and obtained with a bank statement.

On our website you can find more information about obtaining a tax deduction in the following cases:

for an individual entrepreneur;
unemployed;
per child;
if the apartment was bought from a relative.

Pensioners exercise the right to a tax deduction with some reservations : they must have taxable income. They also have the right to postpone the tax period for personal income tax refund within 4 years.