With the onset of old age, a person objectively needs qualified medical care to a greater extent. To achieve this, the state provides not only a number of benefits for free (or partially compensated) access to medical services, but also the possibility of obtaining a tax refund in case of incurring costs for these purposes. In this material we will look at the specifics of receiving such a tax refund in relation to a specific category of Russian citizens - pensioners.

Is a pensioner entitled to a tax deduction for treatment?

Tax legislation (in particular, Article 219 of the Tax Code of the Russian Federation) provides that the amount of income tax for an individual is calculated taking into account the amount of tax deduction. One of these is the social tax deduction, one of the elements of which is a citizen’s expenses for medical services and medicines.

At the same time, the legislator has not established any restrictions regarding the category of recipient of such a deduction, which indicates that a pensioner can also apply for it. But for this, certain conditions must be met.

Working

An elderly person who carries out labor activities under a contract (as well as a citizen who provides services or performs work under a corresponding civil law contract) is a payer of personal income tax.

He himself does not pay this fee, but his employers do it for him as tax agents. In such cases, an individual has the right to claim a refund for medical services.

Attention! Only a personal income tax payer has the right to receive a deduction for treatment, since the payment involves a partial (or full) refund of the tax paid to the state.

Not working

The absence of an employment contract does not clearly indicate the impossibility of obtaining compensation for part of the costs of medical services and medications . The law connects this right with the payment of personal income tax, and not with the existence of an employment contract.

This means that a non-working pensioner can also receive a deduction, but only on the condition that during the year he entered into legal relations, as a result of which he paid income tax. So, for example, a non-working elderly person may be the recipient of a gift from a stranger, from whom he is obliged to pay personal income tax.

Another way to get a refund is to arrange payment for the services of a medical institution through working close relatives. According to the law, the right to deduction arises not only for oneself, but also for spouses, parents and minor children.

It is also useful to read: Is it possible to get a tax deduction for the purchase of an apartment for a non-working pensioner?

How to get your money back for ophthalmological treatment

As a person ages, vision problems appear. It is not always possible to correct an illness with glasses or lenses, so a pensioner often needs surgery. Ophthalmological procedures are carried out in public and private medical institutions free of charge (when placed on a waiting list) or for money (at any time).

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By agreeing to paid medical services, an elderly person saves time, but is forced to find funds for surgery. It is legally determined that pensioners are entitled to compensation for paid surgical intervention. Partial or full reimbursement of costs occurs through:

• providing a tax deduction (exemption from income tax or its refund);
• contacting social security authorities with an application for one-time financial assistance.

Working pensioner

A tax deduction for medicines or surgery is only available to pensioners who continue to work or were working in the year when the eye surgery was performed. The maximum period for receiving compensation is 3 years from the date of surgery. For example, a pensioner was officially employed in 2021, and this year he had eye surgery. He will be able to receive the deduction during 2021, 2021 or 2021.

Officially employed pensioners pay personal income tax, the amount of which is 13% of earnings. There is no tax levied on pensions and other social benefits through the Pension Fund or social security. The deduction is due to all working individuals on the following grounds:

• for studying;
• after purchasing a home;
• on mortgage;
• for life insurance;
• for treatment.

For a non-working pensioner

A tax deduction for eye surgery is not provided to pensioners who have completely stopped official work. You can return personal income tax through your son, daughter or working spouse, but grandchildren cannot apply for compensation when paying for the operation of their grandparents.

According to regional legislation, full or partial monetary compensation for eye surgery can be paid to pensioners through social security authorities. To do this, you need to contact the territorial office and fill out a corresponding application. After reviewing the documents provided, a decision will be made. For example, in Moscow financial support is provided on the following grounds:

• Payment for expensive medical services for vital reasons, if they are not provided free of charge.
• Purchasing expensive drugs, medical supplies or materials. Disabled people can use this opportunity if they have not formalized a waiver of social services, and the medications are not included in the List for Medical Use.

What part of the amount for treatment can a pensioner return?

The Tax Code establishes a citizen’s right to a deduction in the amount of expenses actually incurred for treatment and the purchase of medicines. However, the legislator sets the maximum amount of deduction per tax period.

Reference! In accordance with Art. 216 of the Tax Code, the period for calculating personal income tax is determined by the calendar year (for example, 2020).

The specified maximum amount is set at 120,000 rubles, but not only for treatment, but for almost all types of social deductions, namely:

• paying for your own training;
• contributions to non-state pension provision;
• additional contributions to funded pension;
• costs of undergoing an independent assessment of your qualifications.

This does not take into account the costs of educating children (deduction of no more than 50,000 rubles) and expensive medical services (deduction for which is provided based on actual costs incurred).

Do not forget that the indicated amounts are only deduction amounts, i.e. the amount of income that is not subject to income tax. Since the rate of this government fee is 13%, you can only claim a refund of 13% of the expenses incurred or the maximum established amount.

What expenses are paid by the state?

In general terms, the Tax Code of the Russian Federation establishes the following types of expenses, which are accepted as a deduction for personal income tax:

• medical services of health care institutions;
• services provided by individual entrepreneurs engaged in medical activities;
• the cost of medications that were prescribed to a citizen by the attending physician and purchased by him with his own money.

The list of services is determined by Government Decree No. 201 dated March 19, 2001 and includes:

• emergency medical care;
• outpatient services;
• inpatient care;
• Spa treatment;
• health education.

For more specific types of medical services, see Section Q of the All-Russian Classification of Products by Type of Economic Activity.

The same Resolution 201 previously determined the list of medicines, the purchase of which also provides the right to a refund of paid personal income tax. It became invalid due to the publication of a government act. It is worth assuming that any drug prescribed by a doctor and purchased with your own funds is subject to the deduction rule.

Since for expensive types of treatment there is a special rule regarding the acceptance of all expenses as a deduction, this act of the Government also defines this list.

These types of treatment in medical organizations include:

• various types of surgical treatment of severe forms of diseases;
• joint prosthetics and operations to restore them;
• transplantation;
• treatment of severe forms of certain diseases;
• combined treatment of cancer, diabetes, hereditary diseases, etc.;
• treatment of burns of at least 30% of the body;
• hemodialysis;
• nursing premature babies up to 1.5 kg;
• in vitro fertilization.

Reference! In total, the list contains 27 items, the last of which (IVF) was introduced by a separate act already in 2007.

How to get a deduction for treatment and what documents are needed

As a general rule, in order to receive a deduction for the treatment of a personal income tax refund, a citizen at the end of the calendar year must send a declaration in form 3-NDFL to the tax office at the place of registration. It indicates the amounts of income and expenses incurred.

In addition, you need to attach a package of other documents, namely:

1. agreement with a medical institution;
2. certificate of payment for procedures;
3. documents confirming expenses (checks or statements);
4. papers confirming paid income tax (certificate 2-NDFL).

After checking the document, the tax authority makes a decision on the refund, and the funds are transferred to the bank account specified by the citizen.

There is also another way to receive a deduction before the end of the tax period (calendar year). To do this, the taxpayer must contact the tax service with a request to confirm the right to a tax deduction.

After receiving confirmation in the form of a notification, he needs to submit a free-form application to his employer. The employer will not withhold personal income tax from future payroll payments.

There is numerous judicial practice confirming the right of an employee, by decision of the employer, to return all personal income tax paid since the beginning of the year as a tax deduction. This also requires a notification from the tax office, after which the employer makes a decision on the refund of over-withheld income tax.

Procedure for receiving compensation

How can I receive full compensation from the state for the operation performed? You need to understand all the nuances of the procedure.

Refund of money for treatment (including surgery)

The standard tax deduction is equal to 13% of the money a person spends. If expensive treatment is necessary, you need to focus on Government Decree No. 201. It specifies the main types of services:

• restoration of visual functions;
• plastic surgery;
• treatment of diabetes mellitus in a complex form;
• gynecological procedures, including IVF.

Important! The category of expensive interventions includes procedures costing more than 120 thousand rubles.

Read more: How to find out who owns the personal identification number of an individual

How to get money back for an operation

Based on clause 2 of Art. 219 of the Tax Code establishes 2 ways to receive compensation. The similarity of the options is that it is mandatory to provide documents confirming that the treatment was carried out.

Contacting the tax authorities

In 2021, citizens can apply for a tax deduction only at the end of the year according to the following scheme:

1. Obtaining a certificate from the place of employment in form 2-NDFL.
2. Filling out the 3-NDFL declaration for the current year.
3. Transfer of declaration forms along with documentation from medical institutions and certificates to the territorial office of the Federal Tax Service.
4. Visit to tax authorities after 3 months. and writing an application for deduction indicating the details.
5. Receipt of funds to the account in 14-28 days.

Advice! The declaration is submitted for 3 periods. That is, in 2021 you need to submit a tax report for 2016-2018.

Through the employer

The taxpayer is also allowed a 13% refund scheme from income tax through the employer:

1. Upon completion of treatment, provide a package of documents to the Federal Tax Service.
2. Write a statement stating that you need to confirm your right to deduct.
3. Wait for notification of the approved amount of money indicating the employer.
4. Submit the document to the accounting department and write a statement.
5. Receive personal income tax from the company in the form of a salary increase.

Important! If a person did not work during the period of surgery, the deduction is denied.

Tax deduction for the transaction

Is it possible to independently receive the required compensation for treatment or surgery from the tax service? Yes, but the citizen will need to submit:

• declaration filled out in form 3-NDFL;
• copies of company licenses to provide services;
• documents confirming that the operation was carried out - checks, contracts, receipts;
• copies of TIN and passport;
• 2-NDFL certificate from all places of work in the reporting year;
• an application addressed to the head of the territorial Federal Tax Service about the need to receive a social tax deduction;
• an application addressed to the head of the territorial Federal Tax Service at the place of residence for the transfer of income tax to a bank account.

When purchasing medications, costs are partially reimbursed. The conditions are the medical institution’s inability to provide medications, their necessity for the procedure, or expensive treatment.

Application form

The completed application form can be downloaded from the official website of the Federal Tax Service nalog.ru. The addressee is indicated in the upper right corner of the document, and the taxpayer’s data is indented. The title is written in the center, followed by text explaining:

• the nature of the operation, its cost;
• need for intervention;
• grounds for benefits;
• return details;
• request for a tax deduction.

At the end of the document the date, initials and signature of the person are placed.

On a note! If the application is submitted by a company, the signature, surname, and initials of the general director and chief accountant are indicated at the end of the form.

How to apply for benefits for eye surgery for pensioners

Eye surgeries are classified as expensive interventions. Pensioners can follow the following algorithm:

• submit an application, documents and diagnostic certificates with a copy of the pension certificate;
• wait 1 calendar month while the application is being considered;
• if necessary, submit additional papers within 10 days;
• receive funds to your bank account.

Advice! If you want to receive a deduction in cash, you need to contact the cash desk of the relevant institution.

Rules for provision for disabled people

People with disabilities who are retired can have the operation free of charge. Employed citizens receive a deduction according to the general scheme, but additionally submit group examination documents.

Recipients of pensions from non-state funds can return funds from the budget of this organization.

Can I get a subsidy to pay for a hip replacement?

Installation of an endoprosthesis is included in the category of expensive services. In 2019, only compensation for the work of specialists is due; the prosthesis is fully paid for by the patient. A 100% tax deduction based on Government Decree No. 1273 can only be issued by:

• people suffering from articular dysplasia caused by arthrosis;
• patients in whom arthrosis deformans developed after surgery;
• persons who need to replace a joint due to a doctor’s error.

Important! The quota is valid on the basis of the IPR for disabled people or citizens who are in line for endoprostheses from January 1, 2015.

Example of a refund for sanatorium treatment

Let's look at the size of the deduction and the amount of compensation due using a specific example:

Citizen Ivanov, being a pensioner, continues his work and has a salary of 360,000 rubles in 2021. From this amount, the employer transferred personal income tax for him (let’s assume that standard tax deductions were not applied) 360,000 * 13% = 46,800 rubles.

In the same year, citizen Ivanov had some health problems, and he was forced to agree to a paid operation (let’s assume that it is not part of an expensive type of treatment) costing 100,000 rubles. After the operation, the attending physician prescribed Ivanov sanatorium treatment for 3 weeks at a cost of 40,000 rubles.

According to the law for 2021, Ivanov can use a tax deduction in the amount of expenses actually incurred, but not more than 120,000 rubles. So, he can claim a full deduction for the operation and a deduction of 20,000 for sanatorium treatment (or 80 and 40 thousand, which is not important). Accordingly, the refund of overpaid personal income tax will be 120,000 * 13% = 15,600 rubles. Since the income tax he paid exceeds this amount, he will receive it in full.

It is also useful to read: Registration of a free trip to a sanatorium for a pensioner

Can pensioners receive a deduction for medical expenses for children?

The right to receive a deduction in the amount of expenses incurred for the treatment of a child is directly enshrined in the Tax Code of the Russian Federation (clause 3, clause 1, article 219).

It is established for persons under the age of majority (18 years old) in the following categories:

• native children;
• adopted children;
• wards (if pensioners are guardians or trustees).

It should not be forgotten that in this case a pensioner can receive a deduction only if there is taxable income during this calendar year, be it wages, remuneration under civil contracts, donations, inheritance, etc.

In conclusion, let us reiterate the main points:

• a pensioner can equally qualify for a social tax deduction related to the payment of medical services or medications;
• such a right accrues to him only if he is a payer of personal income tax (otherwise there is simply nothing to return);
• in absolute figures, the refund will be 13% of the amount of actual expenses incurred or the maximum established amount (120,000 rubles in combination with some other types of social deductions);
• refund of the paid fee is allowed not only for oneself, but also for close relatives, which include children (including adopted children), wards under 18 years of age, spouses and parents;
• obtaining a deduction requires presenting a tax return or contacting the employer with a notification from the tax authority about the existence of the right to a deduction.

Reimbursement for surgery expenses

Employed people and working pensioners can return part of the money.

Basic requirements for receiving compensation

Based on Decree No. 201, in 2021, compensation applies to surgery performed in a city clinic, inpatient department, sanatorium or by emergency personnel. Paragraph 5 pp. 3 p. 1 art. 219 of the Tax Code notes the need for medical organizations to have a license issued by the Russian government.

That is, a deduction is possible only if you contact domestic institutions that provide standard and expensive services. The latter include plastic surgery of the body and face, prosthetics, IVF, organ transplantation, treatment of cancer and diabetes. A citizen can pay for the operation for his wife, parents, children and himself.

Reimbursement period for surgery costs

The money will arrive in your bank account in 2-4 weeks, but only if the tax authorities give a positive response. Documents are verified for about 3 months.

The amount of social tax deduction for the operation

The costs for which a refund is issued are limited to 120 thousand rubles. That is, a maximum of 15.6 thousand rubles can be credited to the taxpayer’s bank account. When receiving expensive services, you can return 13% of all money, but only within the limits of the transferred income tax.

Advice! The right to deduct for expensive medical care is granted based on the tax transaction code.

Documents required for social tax deduction

How can I get government compensation for an expensive paid operation? Collect and submit documents to the Federal Tax Service. Depending on whether a person is employed, disabled or retired, the list of papers differs. However, there are also mandatory documents:

• an agreement on the provision of medical services between a person and an institution;
• act of completion of work;
• certificate 2-NDFL;
• checks and receipts confirming the fact of payment;
• certificate of payment from the medical organization;
• declaration 3-NDFL indicating expenses;
• documents confirming relationship.

Advice! When purchasing medications, provide payment receipts and the original prescription.

Methods for submitting documents to receive a deduction

Options for submitting documentation, their convenience and disadvantages are discussed in the table.

Receipt of deduction by husband for wife

Based on Art. 34 of the Family Code, pensions, material benefits, including compensation and non-permanent payments belong to the common property of the spouses. For this reason, the husband has the right to receive a deduction.

Receiving a deduction for the operation together with other social deductions

If there are cumulative situations in one calendar year, the amount of costs cannot exceed 120 thousand rubles.

How many times can a taxpayer take advantage of the social tax deduction?

Russians have the right to receive an annual deduction. The state sets a certain limit, but this rule does not apply to deductions for expensive procedures.

Return deadlines

Verification of documents by the Federal Tax Service takes 3 months. You can receive compensation within a maximum of 4 weeks. Thus, the tax deduction will be credited to your account after 4 months. If there are errors in the documentation, the process is delayed for the same amount of time.

Read more: Power of attorney for a car with the right to sell form

Reasons for refusal to receive a tax deduction

Compensation is not provided in the following cases:

• not all documents have been submitted;
• errors in the 3-NDFL declaration;
• income tax was not transferred for the reporting period;
• the funds limit has been reached;
• the documentation was not transferred to the place of registration.

Advice! When submitting papers to the Federal Tax Service, you may be asked for originals; their absence may be one of the reasons for refusal.

In 2021, a tax deduction for treatment or surgery performed is provided only to officially employed persons. Pensioners, labor veterans or disabled people can receive a number of services free of charge. Women on maternity leave and the unemployed are not entitled to a deduction.

We describe typical ways to resolve legal issues, but each case is unique and requires individual legal assistance.

To quickly resolve your problem, we recommend contacting qualified lawyers on our website.