It is expensive to hurt in Russia. On truly high-quality dentures can be broken. How to return 13% of the amount spent on the treatment, in the form of a social tax deduction? Phintola explains and shows on hamsters.
Why give deduction
Homon Zhora regularly gives the state in the form of a tax of 13% from his salary, or rather, payments for it makes the employer. Last year, Zhora seriously spent on family treatment: he himself broke his paw, the doctor appointed his wife expensive pills, hamster drove on the reception to a raid dentist. And Zhoriny Pape had to re-put a dental bridge at all - the previous one in the morning mysteriously disappeared. In general, over a year, expenses per 100,000 rubles, so Zhora decided to issue a social tax deduction for treatment.
In the amount of tax deduction for treatment, you can include a fee for those types of medical services that are specified in two special lists. In the first list - ordinary paid medical services that can be obtained in almost any medical institution. For example, fast and specialized ambulance services, treatment in a clinic, hospital or outside a medical organization, sanatorium-resort treatment, medical evacuation and the like.
In the second list - services that are considered expensive. For example, the services for orthopedic treatment of teeth, including in cases where there are no conditions for traditional dental prosthetics (just as it was with the Pope of Jora and his toothbridge). Also in the "expensive" list included services for the provision of high-tech medical care, the treatment of infertility by the ECO method, palliative medical device and others are usually very notable medical services, operations and diagnostic manipulations.
How to confirm services
Zhora did not immediately remember about the tax deduction, when the rest unsuccessfully jumped off the springboard in the water park and broke his paw. But he still demanded a service contract in the hospital and all checks about the payment retained - he has such a habit. And at home, all the services checked on both lists. It turns out that in a paid clinic, where he brought a frightened wife, he paid not only for inspection of the doctor, but also for X-ray, pain relief and plaster - took advantage of the paid medical care services in the hospital.
A little later on rehabilitation in the sanatorium Zhore was the services of sanatorium-resort treatment. But in social deduction, he will only include the amount paid for visits to the doctor, massage, pearl baths and therapeutic gymnastics. Unfortunately, four-time meals and accommodation in the room "Lux" treatment is not considered. And minibar too.
But if Zhora bought a voluntary health insurance policy at the beginning of the year, he could count not only for free treatment in expensive clinics. But also returned 13% of the money spent on the policy spent, including its value in the amount of tax deduction.
Who is deduction
Tax deduction can get those who paid from their own pocket treatment, the acquisition of drugs or the PMC policy for themselves, as well as:
- spouses;
- parents;
- relatives and adopted minor children;
- Wards under the age of 18 years.
They will not give a deduction of spending for the treatment of parents or spouses. For mom and dad, it is possible, and for mother-in-law, mother-in-law, testing and mother-in-law - do not give. About adoptive parents in the law of special directions are not.
How much will pay
For any social deductions (except for the cost of teaching a child and expensive treatment), the law establishes a common limit - no more than 120,000 rubles per year. If several such deductions have come over for a year, you need to check the total amount. If the limit is exceeded, you will have to choose which deduction should be declared. The Zhora grounds for other social deductions are not, in addition, half of 100,000 rubles was spent on the father's dental bridge, and this is an expensive treatment.
Since the Jora has every reason to qualify for deduction, with its income in the amount of the spent amount should not be charged by NDFL 13%. But taxes are already paid! Therefore, the state will simply return what Zhora overpaid: 13% of 100,000 spent on treatment. That is, 13 000 rubles. What way they will be returned, depends on where Zhora will contact a statement to deduct: to the tax or to the employer.
And how much money for treatment is your family spent last year? Comment in the comments!