Tax deduction for Eco Example of filling. Application for a social tax deduction. Cash receipt

How can I get a tax deduction for eco

The list of expensive treatment adopted by the Government Decree of 19.03.2001 No. 201 is included in the treatment of infertility with the help of Eco (p. 27). This means that when you deduct from all incurred costs, 13% will be returned. So spelled out.

Example 1.

Natalia earned in 2017 260 400 rubles. The amount is listed income tax - 33 852 rub. In the same year, Natalia paid the ECO procedure - 295 300 rubles. According to the rules, the return is subject to 13% of this amount - 38 389 rubles. There are no inclusion of NDFL in Natalia. She will return only 33,852 rubles. The remaining 4 537 rubles. disappear.

List of documents for tax deduction for ECO:

• copy of the contract with the clinic;
• special payment certificate for tax;
• checks, payments and other payment confirmations.

Note:

1. The clinic that conducts treatment must be a current Russian license for honey. Activity. Eco abroad is not falling under the deduction.
2. Requisites of licenses are indicated in the contract. If they are not spelled out there, take a copy of the license.
3. The certificate issues the clinic itself in a special form (approved by the order of the Ministry of Health and MNS of July 25, 2001 No. 289 / BG-3-04 / 256). It indicates the patient and payer data, and the most important thing is the cost and service code. Expensive treatment is marked with the code "2".

The clinic knows which procedures are included in the list of expensive, and which are not. The taxpayer focuses on the amounts specified in the Help with the code "2". If the numbers are less than real costs, ask for unaccounted services to another certificate, with the code "1" (standard treatment). These costs are also accepted for deduction, but in the amount of not more than 120,000 rubles.

Example 2.

Oksana spent directly on Eco, preliminary analyzes and procedures 243 000 rubles. The hospital gave her two references: with the code "2" by 215,450 rubles. and with the code "1" by 27,550 rubles. The first amount of Oksana will declare to deduct in full, the second - also completely, as it does not exceed the established limit. Total woman has the right to return 13% of the cost - 31,590 rubles.

Return 13 percent for Eco has the right to receive not only the patient itself, but also her husband. In this case, any of them is indicated in the certificate and checks of the payer. This was pointed to the Ministry of Finance in the letter from. In practice, the clinic indicates both spouses by the party in the contract and share the costs of two references to avoid confusion and trouble in the tax.

Example 3.

In 2017, Maria has passed the ECO procedure, which they and her husband spent 287,500 rubles. To return to deduct - 37 375 rubles. Mary has a very small salary of 14,000 rubles. For the year she listed to the budget NDFL 21 840 rubles. My husband has incomes above.

To get the money in full, in 2018 both spouses filed declarations: Maria returned the maximum possible with its income of 21 840 rubles, and the remaining 15 535 rubles. He got a spouse.

Example 4.

In total, Svetlana's planning and birth, Svetlana spent 317,000 rubles for 2017: on ECO procedure 224,000 rubles, for pregnancy and paid birth - 44,800 rubles, for medicines for Eco - 48 200 rubles. In 2018, Svetlana reported income in the declaration and declared to deduct:

• 93 000 rub. - drug expenses and standard treatment within 120,000 rubles;
• 224 000 rub. - Costs for an expensive ECO procedure, which is taken into account over the limit in full.

Total Svetlana returned 13% of all expenses - 41 210 rubles. A similar situation of the Ministry of Finance considered in the letter from.

For the tax deduction for medicines for Eco is needed the following documents:

• recipe with a special tax stamp issued by the attending physician;
• confirmation of payment of medicines.

RESULTS

1. To return the income tax for Eco From all expenses in the payment certificate, the code "2" must be specified.
2. For medicines for eco and not included in the procedure Honey. Services costs are also reimbursed, but not more than from 120,000 rubles.
3. Payer in documents The patient or her husband is indicated.
4. If both spouses work and pay ndflWhen the tax deduction for Eco is allowed to divide it for two.
5. Return tax Perhaps only for the year in which treatment was paid.

Found on the Internet an article on how to return part of the funds spent on expensive treatments. According to the Decree of the Government of the Russian Federation of March 19, 2001, N 201, IVF in the list of similar medical manipulations enters. Therefore, if you took advantage of Eco's paid procedure and bought costly medications for it, there is a way to return some of the money spent. I bring to your attention an adapted version of the article.

If you get a salary or income from which NDFL is paid, you have the right to get a deduction. It will amount to 13% of the total cost of treatment. The maximum value that is taken into account when calculating the social tax deduction is 120 thousand rubles. That is, the maximum can be returned 15,600 rubles (they also do not roll on the road - S. Lebedev).

During the execution of the tax deduction, you can choose: or return the tax deduction from the NDFL paid for last yearor not to pay a part of the tax in the current. You can get a deduction last year in the tax, if you choose the receipt of deduction in the current year, the employer will simply cease to hold the NDFL when calculating your salary.

To get a tax deduction, it is necessary to collect contracts, checks and certificates from the clinic where you passed paid treatment, fill out a 3-inclination declaration, for which there will be a 2-NDFL certificate from the employer, and send the entire package to the tax check. Be sure to ask the clinic a certificate for the tax. If you get deduction for the treatment of your spouse / and, it will also be necessary to add a copy of the marriage certificate or birth certificate.

Documents in the tax can be submitted personally in the nearest department of the FNS, send by mail by registered mail or through the site nalog.ru. If you choose the last option, you will need to enter " Personal Area taxpayer ", in the section" Tax FL Income Tax Select "NDFL", enter passport details, fill in in electronic format tax Declaration 3-NDFL, choose the necessary tax deduction, introduce the amount that was spent, and attach scans of all supporting documents.

Documents can check for three months. If errors or inaccuracies are detected, you will be asked to correct the declaration. After the declaration is approved, you will need to send to tax application On the return of paid tax funds. It is necessary to specify the passport details and the account details on which you want to get your tax deduction. During the month, money should be received on the expense.

By the way, if you paid voluntary medical insurance, It is also possible to get a tax deduction.

Extracorporeal fertilization, and all that is associated with this procedure relates to a treatment that costs considerable money. That is why in Russia there is a tax deduction for Eco. Unfortunately, not all pairs clearly understand how the procedure for designing and submitting all documents is happening. Yes, at first glance, everything may seem too difficult, which scares, because you will have to spend a lot of strength and time as well as nerves.

In fact, the tax deduction at ECO is now issued enough, the main thing is to know what actions should be accomplished, and what a package of documents confirming treatment is worth providing state body taxation. Consider in more detail how the tax deduction is drawn up with Eco as you can get other subtleties of the process.

Conditions and sum

Tax deduction Eco can only be obtained by those citizens who have retained all checks, confirming the passage of treatment, the implementation of the process of extracorporeal fertilization and generic activities. Also taken into account the fact of payment of a tax woman or a man with his official salary That year, which was treated.

It is worth noting that it is possible to take advantage of the service returned for treatment, it is possible not only for yourself, but also for her husband or children. As for the period in which documents must be submitted, then from the moment of conducting Eco must pass less than three years. For example, at present 2017, it means that the deduction can be obtained for 2017, 2016 and 2015.

Return of the tax for ECO provides for a reimbursement of 13% of spent on treatment financial means Throughout each calendar period. Legislative level provides several conditions in this regard.

The return is possible to return, not exceeding the size of the one that was spent on an extracorporeal fertilization. Suppose if only 10,000 rubles from 13% of taxes were paid in any period, and 13% of the treatment carried out is 100,000 rubles, then only 10,000 rubles will be submitted to return.

Treatment is two categories. Expensive therapy is encoded by type 2, the usual is encoded by type 1. Extracorporal fertilization falls under the category 2, and various analyzes, advice of doctors - Category 1.

With the cost of money for expensive therapy, 13% of the total amount can be returned. When paying for ordinary treatment there is a limit of 120,000 rubles. Actually, if the amount of 120,000 rubles was spent on treatment and less, then 13% of the amount spent spent, and if more than the specified amount was spent, 13% of 120,000 rubles are subject to return.

In the clinic, it is necessary to clarify what code they will assign the ECO procedure, because it is important that it is encoded as expensive treatment. You can also agree that the maternity hospital will give birth as a treatment in code 2.

Let's see how the approximate tax deduction on Eco will look like. For example, it was spent on a procedure 600,000 rubles for one year, in the certificate it was determined that the treatment is expensive, that is, code 2. To carry out an invitro of 40,000 rubles, another 250,000 rubles for childbirth, all this in the certificate is encoded by a number 1.

The amount that can be returned to Eco is calculated as follows: 600 000 13% \u003d 78 000 rubles, since this treatment goes as expensive. From the rest, since the treatment is usual, you can only get 12013% \u003d 15 600 rubles. IN total amount It comes out 93 600 rubles.

If in the maternity hospital agreed to carry out childbirth as expensive treatment, the current can be deducted from the entire amount, that is: (600,000 + 40,000 + 250,000) * 13% \u003d 115,700 rubles. This amount will be paid only under the condition that tax reference From the employer will indicate the amount of tax payments for the therapeutic period no less presented to pay.

Documentation

Worth the question is whether it is possible to receive a tax deduction for Eco, the specialists confidently answer that it is real. Special condition is the preservation of all necessary documents and checks spent on the treatment. If in the process of Eco program, any checks were lost, we can assume that this amount You have not been paid, because it cannot be attached to documents collected for deduction.

IN tax service It is necessary to take copies of documents that are pre-assigned to hand. You should also apply certified copies of contracts that were concluded with a medical facility before implementing the program.

For each year of the requested tax deduction, a standard certificate from the employer of the form 2-NDFL must be presented (the original is required). Next, it is necessary to analyze the checks by year, as well as on medical institutions, it should be considered how much money was spent in each of them, contact the accounting department, where you should give a request to "Documents for Tax Return". Often, experts themselves will tell you what needs to be done.

FROM medical institution Such documents should be obtained: the original certificate of the amount that was spent on the treatment where the code (expensive or ordinary) is specified, as well as copies of their licenses for relevant activities.

Also, the tax service is given a copy of the main page of the passport and the place of registration and can be considered the collection of documents completed. Based on the package of received documents, the tax deduction on ECO 2016 and other years is filled.

The document can be independently fill in the Special Site of Tax.Ru (Latin Letters), where it is described in detail that it is necessary to take a step by step. There is also a possibility to use the services of professionals to fill such documents. The cost of their work will be within 1000 rubles.

When everything is ready, you need to come to the tax service, posting pre-at the reception online and pass all the documents. For three months, the package will be checked, and if you need to convey something, or fix it, you will be informed about it by phone. In case of full compliance on the account during the fourth month will receive the amount of tax deduction for ECO.

In our article we present the most complete and relevant list of expensive treatment for 3-NDFL. Also analyze its value when paying medical services and receiving tax deductions.

Special deduction

When filling 3-ndfl, which relates to expensive treatmentIt is of great importance. The fact is that on the basis of one of the paragraphs sub. 3 p. 1 Art. 219. Tax Code RF The amount of deduction for such medical services is not limited by law.

Thus, the patient has the right to declare such an amount of expensive treatment in the 3-NDFL, which he spent on the appropriate medical manipulations.

Important moment: to declare 3-NDFL deduction for expensive treatment in passing it not only in specialized organizations, but also in entrepreneurs who officially behave medical practice.

Declaration

To start filling 3-NDFL for expensive treatment, it makes sense only in the presence of a special certificate from a medical institution with a special note (approved by order of the Ministry of Health of the Russian Federation No. 289, MNS of the Russian Federation No. BG-3-04 / 256 dated 07.25.2001):

Pay attention to this Help on the Services Code field. Expensive treatment in 3-NDFL is the basis to declare only when it is worth "2". If "1", it means that the right to deduct for treatment is limited to the standard amount of 120,000 rubles.

From what code is in this certificate, you will understand the usual treatment or expensive treatment in 3-NDFLs can be declared. That is, the real amount you paid, values \u200b\u200bdoes not have.

Indicate expensive treatment in the 3-NDFL declaration is quite simple. For this purpose, a line 110 of the E1 sheet is intended (see figure below). Special rules Its fillings do not exist. Therefore, it is usually no difficulty to issue a sample of 3-NDFL for expensive treatment.

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For 2017, which relates to expensive treatment in 3-NDFL, listed in the Decree of the Government of the Russian Federation of March 19, 2001 No. 201. Here is a complete list:

Social deduction is provided when receiving treatment, medical services and the acquisition of medicines. Benefits are provided in the form of a decrease in the taxable income tax of income per sum of costs. There are requirements for document decoration and the list of services received. In the article, we will tell about the tax deduction for Eco, we will specify the necessary documents for registration in 2019.

Who has the opportunity to apply for benefits

Legislation contains requirements for conditions, subject to which the ability to reduce tax base on NDFL and persons who have the right to use benefit when implementing the ECO program.

Legislative standards for benefits

The possibility of obtaining deduction when passing the treatment and purchase of drugs is established by Art. 219 Tax Code of the Russian Federation. Treatment is made in accordance with the appointment of a doctor with regard to features. Services, medicines, upon receipt of the person and payment of which the tax is returned, must comply with the List of the Government, indicating individual lists:

• Permitted services - the resulting type of treatment.
• Treatment assigned to expensive form (see →).
• Types of medicines, if in the treatment process requires the purchase of prescription drugs, but for personal funds Persons. The list shows predominantly active ingredients, the trade names require additional refinement.

The lists are approved by the Government Decree of 19.03.2001 No. 201 as amended, relevant on the day of the use of data. According to paragraph 27 of the corresponding list, the treatment of the ECO method refers to expensive mind. When making a reference, you must specify the code "2", indicative of the category accessories (see →)

Comerates for the provision of benefits

In order to use social deductions, the treatment of the usual form is considered, in which the limit of benefits is limited within 120,000 rubles annually and expensive type, the amount of which is in full, regardless of the limitation.

The cost of treatment with the ECO method is used to deduct in the amount of costs, limited by the amount of earnings accrued in the year. In sum of costs, the contract price is included and the value of the purchase of drugs appointed under the ECO program.

An example of including all expenses in the amount of deduction

Citizen V. entered into an agreement on the use of the ECO method in 2015. The cost of treatment amounted to 228,000 rubles. Additionally, it was necessary to purchase drugs worth 32,000 rubles. The amount of income V. In 2015 amounted to 380 thousand rubles, other deductions were not provided, the amount of tax is 49,400 rubles. After the decision of the deduction in the IFTS:

1. Documents are checked and determining the value of deduction: B \u003d 228,000 + 32,000 \u003d 260,000 rubles;
2. The amount of taxes put to payment is calculated: (380,000 - 260,000) x 13% \u003d 15,600 rubles.
3. The amount of tax is determined to be returned: H \u003d 49 400 - 15 600 \u003d 33,800 rubles.
4. Conclusion: V. Has the right to return to the statement of a settlement of 33,800 rubles.

Mandatory forms of documents for confirmation of benefits

The list of documents submitted to the IFTS is the same when applying as an application to a declaration or when notifications are made.

Getting deduction at the place of employment

The person has the right to receive deduction at the place of employment on the basis of notice from the Federal Tax Service of the Year Expenditure upon receipt of income or in the inspection after the year. Features of receiving the employer:

• Benefits are provided when the tax is retained at the time of income accrual.
• Before applying for an enterprise accounting, it will be necessary to receive a notification in the IFTS, allowing to apply benefit.
• The issuance of notifications is made upon confirmation of the treatment and purchase of medicines.
• Benefits are granted in a declarative manner.
• The balance of the amount laid down at the beginning of the year before receiving the notification, is subject to return to the IFTS.

You can get deduction only in the year of expenses. At a later period, the remainder of the unused amount is not transferred.

Tax Returns Tax Inspection

The submission of documents is carried out in the territorial office of the IFTS at the place of registration of the face. To obtain deduction in the IFTS:

• The reporting of the form of the 3-NDFL in the year, following the completion of the treatment period. When submitted, the term is taken into account of limitation According to financial claims. Read also Article: → ".
• Considered copies of documents are presented.
• Camel check is performed, on which the legislation is given 3 months.
• Provided various methods Directions of documents: Personally, through a trustee, by sending registered correspondence or when using the public services site.

The issuance of overpaid tax is carried out on the basis of the application. The document indicates personal account data. Application deadline - simultaneously with the declaration or within 3 years after graduation cameral check. You can get overpanded tax after checking for a month. Total time From filing a declaration, documents and applications is 4 months.

Methods for obtaining overpanded tax

The person applying for benefits is given the opportunity to apply to reduce the taxable base for the tax in the IFSN or to the employer after receiving the notification. In any option, the benefits require the submission of documents for testing in the IFTS.

The use of several deductions at the same time

Along with deduction for treatment, other types of benefits are allowed to apply other types of benefits. Each deduction is provided according to independent conditions to limit the maximum amount of income or deduction. Simultaneously use standard, property, other types of social deduction.

Example of combining benefits

Citizen K. received taxable earnings in 2016 in the amount of 250,000 rubles. At the enterprise, K. is provided in the amount of 1,400 rubles per month, the amount of customized NDFL amounted to 30,316 rubles. In 2016, K. conducted treatment according to the ECO method, the price of which was 350,000 rubles. After filing K. Documents in IFTS:

1. Determines the compliance of documents with the requirements;
2. It is applied to deduction to the earnings: B \u003d (250,000 - 16 800) - 350,000 \u003d (116,800) rubles;
3. The amount of personal income tax is determined to return, taking into account the benefits applied by the enterprise: 30,316 rubles.
4. Conclusion: In connection with the exceeding the amount of deduction over the magnitude income ndfl It is refunded in the full amount of the taxable tax.

Causes of refusal to provide tax breaks

Violation of the procedure for presenting documents, the composition of forms lead to a failure to obtain benefits. When preparing documents, errors can be made that do not allow you to deduct:

• Lack of reference to treatment. The document is drawn up on a letterhead with a medical institution stamp with the assurance of a round seal of the organization and the mark "for tax Inspection».
• Mind of information of the recipient of the treatment and persons made to the treaty, payment documents, references, recipes.
• Statement of deduction in the period not appropriate year of expenditure.

The person who has not passed the audit receives a notice of refusal in writing. The lack of notification indicates a successfully completed control.

Rubric "Questions and Answers"

Question number 1. Is the deduction of persons who have received treatment with the ECO method, if payment is made by the employer or means obtained on credit?

The right to deduction is absent when making a fee of inventive origin. Lending to exceptions does not apply, since the loan will personally conclude an agreement and returns the amount of the bank.

Question number 2. Is it possible to include in the deduction amount of the acquisition of drugs for Eco in the direction of the doctor if the purchase was carried out by a distant relative?

To obtain benefits, only the cost of drugs paid by personally or spouse can be obtained. If the payment is made by a third party, the right arises when making a power of attorney to the purchase, certified notarized.

Question number 3. Is it possible to get a form number 107-1 / u for procurement of medicines at a prepirement?

Get a recipe with a note for the tax inspection can be in the institution within 3 years after procurement based on a medical card data. At the initial discharge of the recipe, one is issued to the patient, the second instance is saved in the map.

Question number 4. How to document the deduction on the spouse of the person who has taken treatment on the Eco method?

In the contract for the provision of services, it is necessary to include both spouses at the same time. A certificate of treatment composed in fact must contain her husband's data. It is allowed to divide the size of the costs on both spouses, which is necessary to additionally notify the IFTS by submitting an application. On the order of division can be found in the institution.

Question number 5. Is it possible to transfer part of the expenses for deduction of another period?

Perhaps with the actual partial preparation of treatment in another calendar year and payment.