Income tax in the amount of 13% of the amount is found at each step: in the form of deduction from wages, from the amount of products on store shelves, medicines and many other things. Not everyone knows, but in some cases it is possible to return 13% of the amount back, especially if you have passed through expensive treatment. This is governed by paragraph 3 of Article 219 of the Tax Code of the Russian Federation. Consider in more detail how to return taxes from treatment.
How much can you return to the tax deduction
Already when calculating a possible return, the first questions appear, for example, how much money will be able to return? This response depends on the three criteria:
- The amounts you spent on the treatment, diagnosis, hospitalization, medicines, payment of the Voluntary Insurance Policy;
- Your official income in one year, and therefore, from the income tax amount that you pay per year;
- The limit established by the state. At the moment it is 120000 rubles.
It turns out that all your costs are reduced to 120,000, even if you spent much more. This is the maximum amount from which 13% must be calculated. But this is not your only limit, because there is still the official salary data. If you receive an officially completely small amount, therefore, the tax pay in a small amount, then you can return the amount no more than the tax paid over the past year.
Let's look at the example. A citizen paid for treatment of 300,000 rubles and wants to return the tax. Officially, its salary of 15,000 rubles, which means and the tax, he paid 15,000 x 12 x 0.13 \u003d 23400 rubles for the year. It will not be able to return back more than this amount, moreover, the maximum deduction amount will be not 300,000, and 120000. It turns out that a citizen will receive 15,600 rubles, because its salary allows it, and the amount is limited to a limit of 120,000 rubles.
What documents are needed for tax deduction for treatment
To begin with, you need to take a certificate from a medical institution where you have been treated. Help must have a set specimen, you can 
- Figure 1 - not expensive treatment;
- Figure 2 - expensive.
Together with the certificate, such documents are attached:
- Agreement on the provision of medical services;
- All checks that you have;
- Help 2ndfl from work, as proof of paying income tax;
- Passport and its copy;
- Application for deduction for treatment. Download and view sample You can right here;
- Help 3 NDFL over the past year.
Please note that you can fill PIT 3 at home. For this you can 
download form and fill it on your own black handle without blots and dirt, or in a special program, you can download tax Service website. More about the program stated in the article How to fill out a declaration of 3 ndfl
How quickly comes tax deduction for treatment
There is one essential nuance: you can return funds only in the year, following the year of payment for services. That is, if you were treated in 2017, returning money only in 2018. This is a prerequisite related to declarations.
If the treatment you have passed two or a year and a half ago - nothing terrible, because it is possible to return the deduction for three years, the main thing is to collect all the necessary documents.
Complete document check will take from two to four months. Employees of the tax service can ask you for additional documents during the inspection of information, call you. This is a normal process at which it is better to act quickly, so as not to tighten the case for too long.
It is worth noting that the electronic filing of documents for deduction is not yet, you need to be present personally.
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