Ways to receive a social tax deduction for treatment and purchase of medicines

There are two ways to get a social deduction - from an employer or from a tax authority.

Getting a deduction from the tax authority

At the end of the calendar year in which the expenses for treatment and (or) the purchase of medicines were made, a social deduction may be granted by the tax office at the place of residence.

To do this, the taxpayer must:

1. Fill out a tax return in the form 3-NDFL.

To fill it out, you may need a certificate of income received and tax withheld, which can be obtained from the employer.

You can fill out the declaration using the free program "Declaration" on the website of the Federal Tax Service or using short scripts online via Internet service "Personal account of the taxpayer for individuals".

2. Prepare a set of documents confirming the right to receive a social deduction for the expenses incurred.

3. Submit a tax return and supporting documents to the tax authority at the place of residence.

As a general rule, the declaration is submitted to the tax authority at the place of residence no later than April 30 of the year following the expired tax period (calendar year).

But if the declaration is submitted solely for the purpose of obtaining tax deductions, you can file it and apply for a refund of the overpaid amount of personal income tax at any time within three years after the end of the year in which the expenses for treatment or purchase of medicines were made.

4. Wait for the decision of the tax authority and the return of funds.

A desk tax audit of the submitted tax return form 3-NDFL is carried out within three months from the date of its submission (Such a three-month preemptive period for conducting a desk tax audit does not prevent the tax authority from completing a desk tax audit before its expiration).

Based on the results of the audit, when establishing the fact of excessive payment of tax and confirming the right to a personal income tax deduction, the corresponding amount of the overpayment is subject to return within a month from the date of receipt of the application for a tax refund.

If the tax refund application is submitted as part of the 3-NDFL form tax return, the tax refund will be made no earlier than the end of the in-house tax audit or the moment when such an audit should have been completed, and not earlier than the decision to refund the tax.

For more information on obtaining a deduction from the tax authority, please visit the website: https://www.nalog.gov.ru/rn77/fl/interest/tax_deduction/fl_medik/