Volgograd explained how to return part of the money for treatment
Residents of the Volgograd region can return some of the costs of medical services with the help of a social tax deduction.
As the portal “Explain.rf”, for registration of deduction usually requires a certificate of payment for medical services. It indicates the patient's data, TIN, the amount of expenses and the treatment code. The document is issued by a medical organization or an individual entrepreneur who has the appropriate license.
There are two codes. The code "1" denotes the usual treatment: specialist consultations, tests and dental services. In this case, expenses are taken into account within the general limit of social deductions - 150 thousand rubles a year. At a personal income tax rate of 13%, this allows you to return up to 19.5 thousand rubles.
Code "2" is used for expensive treatment, the list of which is established by law. Expenses for it are taken into account without the specified limitation, however, the amount of refund may not exceed the amount of personal income tax paid for the relevant period.
To obtain a certificate, you may need a passport, TIN, contract with the clinic and documents confirming payment. If the treatment was paid for a relative, it is necessary to additionally confirm the relationship. At the same time, for expenses starting from 2024, the main supporting document is a unified certificate of payment for medical services.
You can make a deduction through the tax inspectorate, submitting a declaration of 3-NDFL, or through the employer. In addition, there is a simplified procedure: if the clinic transfers information about expenses directly to the Federal Tax Service, a pre-filled application may appear in the personal account of the taxpayer. It will be checked and signed.
The deduction can be applied for the previous three years. When submitting a declaration, a desk inspection can take up to three months, after which a tax refund is made.
The social tax deduction may also include expenses on medications prescribed by a doctor. To confirm such costs, purchase documents and information on the prescription of the drug will be required.
