How to get a tax deduction on treatment?

Today, “” will tell you how to execute and get a tax deduction on treatment. You will learn who and when is entitled to it and what documents you need to prepare.

What is a tax deduction

Everyone knows the expression “burden of taxes”. In the payslip obtained from the accounting Department, you can see a line, which indicate the amount of tax withheld.

Per year monthly 13% may turn into very noticeable amount.

But since finances are part of the overall policy of the state, with the help of certain measures it can to encourage the consumption of any goods or services, or to achieve the opposite effect. In this case we are not interested in taboos, and preferences.

Among them are tax incentives, and, in particular, the tax deduction for medical treatment. For individuals, that is, ordinary people, earning money, receiving a salary and give part of their income to the Treasury, their presence means the possibility to return a part of funds from the state budget of personal or family.

The so-called social tax deductions are given the right to reduce taxes, given the amounts spent on education, health and medicine, charity and a number of other important societal needs.

How to get a tax deduction on treatment

You get right to it, if in the tax period (and for personal income tax is the calendar year) are paid for by private funds:

  • their treatment
  • health care services provided to your minor children, parents, spouse (wife),
  • prescribed drugs for yourself, children, parents, husband (wife),
  • contributions for voluntary medical insurance yourself or aforementioned entities.

Note that the Government of the Russian Federation, the lists of medical services and medicines, the payment of which a deduction may be granted.

The total amount of the restricted size of the considered deductions is 120 000 rubles. That is, this includes social tax deduction for medical treatment, and costs for pension insurance, education and other.

You can summarize costs for various reasons until, until it reaches the statutory limit.

The exception is the situation with expensive medical services. The costs are not restricted to the limit of 120 thousand. Their specific list set by Decree of the Government of the Russian Federation of 19.03.2001, No. 201, and includes such serious intervention, such as surgical treatment of severe respiratory diseases.

The list of 27 names.

And those readers who became mothers through IVF procedure also can get a deduction in full of the amounts spent.

A tax deduction for the child’s treatment, you can get both in native and adopted, or ward. The main condition — he (or they) must be 18 years of age. In this case you will need documents confirming the degree of kinship. For their children’s birth certificate. Wards — the agreement on the implementation of guardianship or custody, the agreement on a foster home.

Similarly, when the treatment of a spouse or parents to the inspection will need to submit a marriage certificate or a private certificate of birth, respectively.

Some nuances exist if you apply for a tax deduction on the treatment.

So, if you spent profgigienu of the mouth, or you seal the one or more teeth, the maximum deduction will be up to 120 thousand rubles. And if the situation was more serious, so much so that you decided and made prosthetics or implantation, the amount of the deduction already is not limited and is available in full size actual expenditures. This is because the latter relate to the expensive treatments that are not covered by the limit.


Before you include the tax statement for a tax deduction for the treatment, you will need to collect a number of papers and fill in the Declaration. As a General rule, it is assumed the following algorithm:

  • getting in bookkeeping and supports the organization’s income certificate form 2-pit,
  • to fill in the Declaration form 3-NDFL,
  • if the paid medical services are not for yourself, then make copies of the documents confirming relationship,
  • prepare a copy of the contract with the medical organisation or entrepreneur, the original confirmation of payment, the counterfoil of the permit, if we are talking about a Spa treatment, a medical certificate stating that for the treatment of the patient it is necessary to purchase certain medicines at their own expense, copies of payment documents
  • make a copy of the contract for voluntary health insurance or supplementary health insurance, documents confirming the payment of insurance contributions (this item applies if a tax deduction is not for treatment, and insurance costs),
  • to make the original recipe with a mark on his appointment to the IRS and copies of documents for the purchase and your prescription drugs (subject to confirmation of the cost of medication),
  • submitted to the tax office the completed Declaration with the application all supporting your right securities.
  • If you paid for treatment the relatives, all proof of payment must be issued to you as a person who has entered into a contract, and not the direct recipient health care services.

    We tried to tell you how to get a tax deduction for medical treatment, what documents are needed for this, what’s the procedure and some of the nuances in situations of payment for family members. I hope that now you will not make the big work to realize their legitimate right to a reduction of obligatory payments to the budget.

    Author – Hope Budnikova, site

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