Social tax deduction for eco. Tax deduction, like a discount on eco. Can the price of eco be reimbursed?

In vitro fertilization has recently become a widely popular and effective method of fertilization among couples who are unable to conceive on their own. Many of them believe that it is very expensive and useless, but once you figure it out a little, everything is not as scary as you imagined. Since this procedure is quite expensive, the state has provided a tax deduction for IVF. This is a deduction that can be processed fairly quickly and is not difficult; at the same time, you should clearly know and collect documents about the treatment being carried out to the tax authorities. Therefore, let's look at how to apply for it, what documents are needed for this, how much money can be reimbursed and everything that relates to it.

A tax deduction is a refund of personal income tax that the taxpayer has paid during the current year or deprivation of payment until the end of the current year. Social deduction for the in vitro fertilization procedure is carried out only if there is a social tax rate of 13%, since this is the standard tax rate. It is calculated based on actual expenses and its size should not exceed 12 thousand rubles in a certain period, which corresponds to one calendar year, and is called tax. If the amount spent on a certain treatment significantly exceeds the limit, then it is not considered for the next year. Therefore, the maximum amount that the state can return is 15,600 rubles in one year. But, despite all this, the Government of the Russian Federation in 2001 issued a Resolution, which approved a register of certain types of treatment that are considered expensive, and that all Russian citizens have the full right to deduct taxes from the entire amount used for treatment. These types of treatment include IVF, that is, infertility treatment. This resolution also includes a list of medications that are prescribed by a fertility doctor for the IVF protocol directly to the taxpayer or his spouse purchased with personal funds, while the amount of their cost is taken into account when determining the total amount of the tax deduction.

So, the tax deduction for IVF can be reimbursed only to those persons who provided all documents and receipts about the course of treatment performed, in particular fertilization procedures and receipts about labor, as well as payment of tax from the main place of work of one of the couple in the year when the treatment was carried out. As for the timing of payment of monetary compensation for IVF, you should remember the time that is provided - it is three years. During this time, you need to submit documents and a certain amount will be reimbursed to you, but no later than three years, since according to Russian legislation no one will give you a tax deduction. For the artificial insemination procedure performed in the Russian Federation, a refund of 13% of the amount that was spent by the taxpayer during the current year is provided. IVF belongs to the second category in terms of payment, and examination and consultations with specialists belong to the first.

Tax deduction: IVF documents required to obtain it. First of all, this is the presence of checks that were used to pay for the examination, treatment, diagnosis, the fertilization procedure itself and childbirth, as well as the tax authorities must submit copies of all documents that are certified by hand and agreements concluded before the procedure with a medical institution are also necessary documents for deducting taxes . The clinic where the fertilization was carried out is obliged to issue you an original certificate indicating the amount spent on treatment. This certificate must also include a code - one or two, which indicates the category of treatment being provided to you - whether it is expensive or ordinary, as well as all photocopies of the licenses of the institution where the fertilization procedure took place. Another important document is a certificate from the employer, Form 2 - Personal Income Tax, and a photocopy of the passport with registration. After collecting all the above documents, you can safely go to the tax office to determine the tax deduction for IVF. Within three months, your documents will be reviewed and if any questions arise, you will be notified. When you collect the entire package of documents, in three months money will be credited to your account for the IVF procedure.

How to determine tax refund for eco?

The tax deduction for IVF is determined, the documents that must be:

• photocopy of passport and identification code
• certified copies of contracts with the medical institution where the fertilization was carried out
• a copy of all the clinic’s licenses to perform this procedure
• a certificate of payment for medical services with the corresponding number, which the clinic will give you upon request
• application for a refund after IVF at the tax office.

To return money spent on medicines, you must also submit the relevant documents:

• certificate of income of the payer at the place of work in the accounting department
• Form 2 personal income tax, which can be obtained from the tax office
• a copy of your documents: passport with permanent registration and code
• copies of all receipts you spent during the previous year
• a copy of the prescriptions of the special form 107/u, which is available to all doctors with the designation “for the tax authorities”.

A tax refund for IVF can be carried out not only by the person who personally underwent treatment, but also by his spouse, parents and children.

WHEN IS THE IVF TAX DEDUCTION PAID: documents, registration procedure

Tax deduction is paid only if:

• treatment was carried out only in those medical institutions that have a license to conduct medical activities, which is issued by the legislation of the Russian Federation
• The treatment provided to you is included in the list of medical services approved by the Russian Federation.

In vitro fertilization is included in the list of such services as expensive treatment and includes the cultivation and transfer of embryos, but the treatment and medications used for this procedure will be decided individually only by the institution providing these services.

A personal income tax refund for IVF can be received by one of the spouses, or the tax deduction can be divided between two; to do this, you should ask the IVF clinic for two certificates containing 50% of the expenses each. In this case, there is a possibility of receiving a personal income tax deduction for the year paid by the payer, however, it is impossible to transfer it to the next year.

Tax deduction - IVF is an expensive procedure that increases the chances of having a child for all childless couples. The state of the Russian Federation has provided a tax deduction for in vitro fertilization in the total amount of 13% of what was spent on treatment for one year, subject to one condition that the income of the tax payer who pays for the procedure during the year exceeds the amount spent. This also takes into account income, which should not be less than the amount spent on treatment, since the difference practically disappears. In such a situation, you should divide the tax deduction between both spouses, and receive a larger amount of compensation for the procedure.

So, in order to receive a tax deduction, it is necessary to collect and submit documents in a strictly certain order to the tax office at the place of residence no later than April 30 of the current year, which follows the expired tax period in which the IVF procedure was carried out. To do this, you must submit a tax return indicating all income during the year, taxes on them with the provision of an application for deduction for in vitro fertilization, a certificate of income, an agreement for treatment in a clinic that has the appropriate license, a certificate of payment for services in a medical institution, documents confirming the fact of payment for treatment and a policy or agreement with an insurance company and wait in line for IVF.

Now there is a unique opportunity to conduct completely free IVF. If you are a citizen of Russia, have a compulsory medical insurance policy, regularly pay taxes, have diagnosed and treated infertility, which did not bring about the desired pregnancy, then this is your chance to fulfill your dream - to be happy parents. Register on our website and apply for a free IVF procedure. After submitting the application, the Commission will review the documents, and if you have no contraindications, then you will become the proud owner of a quota for free in vitro fertilization. Don't miss your chance, as this may be your last opportunity to get pregnant. Waiting for you!

To return the tax deduction for IVF, documents are submitted to the same tax service:

• application for the return of part of the funds spent on treatment;
• certificate of payment for medical services provided by the medical institution (issued by the clinic);
• receipts and cash receipts confirming the fact of transfer of money to the account of the medical institution;
• copies of the agreement with the medical institution on the provision of expensive medical services;
• marriage certificate (provided if the taxpayer paid for the spouse’s treatment);
• copy of passport and identification code;
• income certificate indicating the amount of tax deductions (issued by the employer’s accounting department).

Tax deduction for eco: return correctly

It is issued at the clinic (code 2);

• copies of passports of both spouses, marriage certificate and TIN, certificates in form 2-NDFL from the place of work.

If one spouse does not work, the other spouse can receive the full deduction. In this case, the taxpayer must indicate in the certificate who will receive the deduction. If both spouses work and want to receive a deduction, you need to draw up two contracts and two certificates, dividing the amount of expenses between the spouses.
Tax deduction and benefit: what is the difference? There are two ways to get your taxes paid back. Tax deduction: under this, the taxes paid are returned one-time for the year in which you received treatment. For example, you underwent an IVF procedure in 2017, spending 250,000 rubles on it.

This year your income was 800,000 rubles. You paid income tax RUR 104,000. You are entitled to a refund of 13% of the costs incurred.

How much is the tax deduction for eco-friendly

Read more Assisted hatching: what is it? Modern technologies make in vitro fertilization as effective as possible. Read more What does the cost of IVF consist of? Each IVF program includes a set of basic procedures and a number of additional ones. Depending on what related procedures are required, the total cost varies.

Only a doctor can tell you exactly which program is right for you. We will give basic information about the composition of the packages and tell the general rules for choosing them. Read more Read more about preimplantation genetic diagnostics Preimplantation genetic diagnostics allows you to examine the embryo before it is placed in the uterine cavity, thereby eliminating the possibility of transferring a known diseased or non-viable embryo.

Today we will talk about this research and its benefits.

Tax deduction for eco

Info

The IVF procedure is often preceded by expensive infertility treatment. You can partially cover the costs of the services of specialists from the fertility center if you apply for a tax deduction. According to current legislation, patients can return up to 13% of the funds spent for very expensive medical services.

Attention

Features of tax deduction Is it possible to get a tax deduction for IVF? This question is asked by many patients planning to use assisted reproductive technologies. Before answering it, you need to understand what a social deduction is. A tax deduction is an amount of money that significantly reduces the amount of taxation.

In some cases, this term refers to the return of part of the money spent to pay mandatory taxes, for example, in connection with serious financial expenses for infertility treatment.

How I filed a tax deduction for eco. may it be useful to someone!

Inspectorate of the Federal Tax Service. Condition Receipt of an overpayment to the Federal Tax Service when submitting documents in person Receipt to the Federal Tax Service when submitting documents through the government services website Receipt of a deduction from the employer based on a notification Positive aspects Easy certification of documents attached to the declaration Speed ​​of document transfer without wasting time on submission Possibility of receiving a deduction in the year of expenses Possibility carrying out visual control when submitting documents Possibility of obtaining up-to-date information about the inspection No need to undergo a desk audit Negative aspects Waste of time on submitting documents Need to create an account and register an electronic digital signature The balance of funds must be returned to the Federal Tax Service Application of several deductions at the same time Along with the deduction for treatment, it is allowed to apply other types of benefits .

Eko_mamas

Is it possible to obtain a prescription form No. 107-1/u from a medical institution at a later time for the purchase of medicines? You can receive a prescription marked for the tax office at the establishment within 3 years after purchase based on the medical card data. When a prescription is initially issued, one copy is given to the patient, the second copy is stored in the card. Question No. 4. How to document the deduction for the spouse of a person undergoing IVF treatment? Both spouses must be included in the contract for the provision of services.

The certificate of treatment, drawn up after the fact, must contain the husband’s information. It is possible to divide the amount of costs between both spouses, which must be additionally notified to the Federal Tax Service by submitting an application. The order of division can be obtained from the institution. Question No. 5.

a medical license certifying the right to carry out medical activities (must be certified by the signature of the head of the medical institution). To obtain the above certificates and copies of documents, the patient must bring separate certificates to the clinic:

• copy of the passport;
• a copy of the identification code;
• a copy of cash receipts;
• application for the issuance of documents confirming the fact of payment for medical services.

If a taxpayer intends to return a social deduction for providing medical care to a spouse, he will need the following documents:

• copies of passports of both husband and wife;
• a copy of the marriage certificate;
• copies of identification code;
• application for the issuance of documents confirming the fact of payment for medical services.

After submitting all necessary copies of documents and receipts, the required certificate is issued by the clinic after 14 days.

Tax deduction for purchasing donor cells

Date 06.11.201606.11.2016 Published by Indrani Question: Good afternoon. This year my husband and I did IVF. Its cost was 260,000 rubles. I am interested in whether IVF falls into the category of expensive treatment and whether it will be possible to return the money in full? Which spouse can receive a deduction for IVF and is it possible to split the deduction between husband and wife? If the personal income tax I paid is too small, is it possible to transfer the deduction to the next year? Good afternoon.
Since IVF is an expensive treatment, you will be able to return the entire amount spent (260,000 * 13% = 33,800 rubles - for reimbursement). Both you and your husband can receive a deduction for IVF; the main thing is to know that the certificate of payment for medical services must indicate the recipient of the deduction. If you want to divide the deduction into two parts, you must ask the medical institution to issue two certificates that will contain ½ of the expenses each.
The cost of IVF treatment is used for deduction in the amount of expenses incurred, limited by the amount of accrued earnings for the year. The amount of costs includes the contract price and the cost of purchasing medications prescribed under the IVF program. An example of including all expenses in the deduction amount Citizen V.
entered into an agreement to use the IVF method in 2015. The cost of treatment was 228,000 rubles. In addition to treatment, it was necessary to purchase medicines worth 32,000 rubles. V.’s income in 2015 amounted to 380 thousand rubles, no other deductions were provided, the tax amount was 49,400 rubles.

Tax deduction for eco 2018

The list contains predominantly active active ingredients; additional clarification is required regarding trade names. The lists were approved by Government Decree No. 201 dated March 19, 2001, as amended as of the date of use of the data. According to paragraph 27 of the relevant List, IVF treatment is an expensive type. When issuing a certificate, you must indicate code “2”, indicating membership in the category (see.

→ Tax deduction for an operation in 2018) Components of treatment for providing benefits For the purpose of applying a social deduction, treatment of the usual form is considered, in which the benefit limit is limited to 120,000 rubles annually and of an expensive type, the amount of which is included in full, regardless of the limitation.

Tax deduction

Infertility treatment is often quite expensive. IVF requires a lot of money, but there is a good way to save a little by returning some of the money spent. Let's talk about how to apply for a tax deduction for IVF expenses.

Many of our patients are interested in how to get their money back for IVF. This procedure is an expensive medical service, so you can get a 13% tax deduction for it.

Considering how much money is needed for IVF, the amount can be quite significant. For every 100 thousand rubles spent, you will get 13 thousand rubles back.

How much money you can get back for IVF depends on the total amount spent. Sometimes the size of payments can reach several tens of thousands of rubles.

To get a refund, you first need to contact the federal tax service at your place of registration (registration), and submit a return there for the past year in which you incurred treatment expenses.

You can obtain the declaration form directly from the tax office.

The procedure for providing a social tax deduction for expenses for treatment and the purchase of medicines is determined by clause 3 of Art. 219 of the Tax Code of the Russian Federation.

Along with the declaration to the tax service to receive a social deduction for treatment services (in this case, IVF), you submit the following documents:

1. written application for deductions;
2. a certificate of payment for medical services for submission to the tax authorities (issued by the medical institution);
3. payment documents confirming the payment (transfer) by the taxpayer of funds to the medical institution (cash receipts, receipts);
4. a copy of the taxpayer’s agreement with a medical institution on the provision of medical services or expensive types of treatment;
5. a copy of the medical institution’s license to carry out medical activities;
6. a copy of the marriage certificate, if the taxpayer paid for medical services and treatment for his spouse;
7. income certificate stating the amount of income received and withheld personal income tax form 2-NDFL (issued by the employer’s accounting department);
8. copy of the passport;
9. copy of TIN.

VitroClinic strongly recommends keeping the originals: contracts for a particular IVF program, all prescriptions issued by our doctors, invoices and cash receipts, including for medications.

So, to receive a tax deduction and submit it to the tax service, you must take to VitroClinic:

1. Certificate of payment for medical services;
2. A copy of the license to carry out medical activities, certified by the signature of the head of the clinic and seal.
3. Treatment agreement.

To obtain a Certificate of payment for medical services for submission to the tax authorities of the Russian Federation, the Patient must provide the following documents to the Clinic:

1. If services are provided directly to the taxpayer:

• Copy of passport (first page);

2. If services are provided to the taxpayer's spouse:

• Application for provision of a Certificate of paid medical services;
• A copy of the passports of both spouses (first spread);
• A copy of the Certificate of TIN assignment (if it is missing, only the TIN is indicated);
• A copy of the marriage certificate;
• Copy of receipts (if available).

A certificate of paid medical services is issued within 14 days from the date of submission of the Application and provision of a complete set of documents. After the specified period has expired, you need to call the Clinic back and notify the date of your arrival.

How can I get a tax deduction for IVF?

The list of expensive treatments adopted by Government Decree No. 201 of March 19, 2001 includes infertility treatment using IVF (clause 27). This means that when deducting all expenses incurred, 13% will be returned. This is stated in .

Example 1

Natalya earned 260,400 rubles in 2017. The amount of transferred income tax is RUB 33,852. In the same year, Natalya paid for the IVF procedure - 295,300 rubles. According to the rules, 13% of this amount is refundable - RUB 38,389. Natalya doesn’t have that much personal income tax. She will return only 33,852 rubles. The remaining 4,537 rubles. disappear.

List of documents for tax deduction for IVF:

• a copy of the agreement with the clinic;
• a special payment certificate for the tax office;
• checks, bills and other proof of payment.

Note:

1. The clinic that provides treatment must have a valid Russian medical license. activity. IVF abroad is not subject to deduction.
2. License details are specified in the contract. If they are not listed there, take a copy of the license.
3. The certificate is issued by the clinic itself using a special form (approved by order of the Ministry of Health and the Ministry of Taxes dated July 25, 2001 No. 289/BG-3-04/256). It contains the patient and payer data, and most importantly, the cost and service code. Expensive treatment is marked with code “2”.

The clinic knows which procedures are included in the list of expensive ones and which are not. The taxpayer is guided by the amounts indicated in the certificate with code “2”. If the numbers are less than the actual costs, ask for another certificate for unaccounted services, with code “1” (standard treatment). These expenses are also deductible, but in the amount of no more than 120,000 rubles.

Example 2

Oksana spent 243,000 rubles directly on IVF, preliminary tests and procedures. The hospital issued her two certificates: with code “2” for 215,450 rubles. and with code “1” for 27,550 rubles. Oksana will claim the first amount for deduction in full, and the second - also in full, since it does not exceed the established limit. In total, the woman has the right to return 13% of the costs - 31,590 rubles.

Not only the patient herself, but also her husband is entitled to receive a 13 percent refund for IVF. In this case, the payer indicates any of them in the certificate and checks. The Ministry of Finance indicated this in a letter dated. In practice, clinics indicate both spouses as parties to the agreement and divide the costs into two certificates in order to avoid confusion and troubles with the tax authorities.

Example 3

In 2017, Maria underwent an IVF procedure, for which she and her husband spent 287,500 rubles. To be returned by deduction - RUB 37,375. Maria has a very small salary of 14,000 rubles. For the year, she transferred 21,840 rubles to the personal income tax budget. My husband's income is higher.

To receive the money in full, both spouses filed declarations in 2018: Maria returned the maximum possible with her income of 21,840 rubles, and the remaining 15,535 rubles. received by the spouse.

Example 4

In total, Svetlana spent 317,000 rubles on planning and giving birth to a child in 2017: on the IVF procedure, 224,000 rubles, on pregnancy management and paid childbirth - 44,800 rubles, on medications for IVF - 48,200 rubles. In 2018, Svetlana reported her income in her declaration and declared for deduction:

• 93,000 rub. - expenses for medicines and standard treatment within 120,000 rubles;
• 224,000 rub. - costs for an expensive IVF procedure, which is taken into account above the limit in full.

In total, Svetlana was returned 13% of all expenses - 41,210 rubles. The Ministry of Finance considered a similar situation in a letter dated.

To receive a tax deduction for IVF medications, the following documents are required:

• a prescription with a special tax stamp issued by the attending physician;
• confirmation of payment for medications.

Results

1. For income tax refund for IVF For all expenses, the payment certificate must indicate code “2”.
2. For medications for IVF and not included in the procedure itself. service costs are also reimbursed, but not more than 120,000 rubles.
3. Payer in documents the patient or her husband is indicated.
4. If both spouses work and pay personal income tax, when applying for a tax deduction for IVF, it is allowed to divide it into two.
5. Refund tax possible only for the year in which the treatment was paid.

I tried very hard when writing this article, please appreciate my efforts, it is very important to me, thank you!

Less than two years have passed since I submitted documents to receive a tax deduction for IVF and a contract with the maternity hospital.
It took me a really long time to decide, because everything related to accounting and bureaucracy seems so complicated that it’s easier not to get involved at all. But everything turned out to be not scary at all!
Ready to share my experience! I hope it is useful to someone.

So, Tax can be refunded provided, What:
1. you saved contracts and checks for treatment / IVF / childbirth
2. you or your husband paid taxes from the official salary in the year in which the money was spent on medicine. Refunds can be made not only for your own treatment, but also for the treatment of your spouse or children.
3. the year in which the expenses were made has passed no more than 3 years. That is, now, in 2014, you can only return for 2011 and later, and for 2010 it’s already too late. In 2015, it will be possible to return taxes from 2012, and so on.

Refund amount:
You can return 13% of the money spent on treatment during each calendar year.

The law has several conditions/restrictions Regarding the refund amount:
1. They return an amount no more than the tax paid. Obviously.
That is, conditionally, if in some year you paid 10 thousand rubles. 13% tax, and 13% of your treatment is 100 thousand rubles, then only 10 thousand rubles will be returned.

2. Treatment expenses are divided into two categories: expensive (code 2) and ordinary (code 1).
- If you spent money on expensive treatment, you can return 13% of the full amount.
- If you spent money on regular treatment, then there is a limit of 120,000 rubles. That is, if less than 120 thousand rubles are spent on regular treatment, 13% of your amount will be returned. If you spent more than 120 thousand rubles, then they will return 13% of 120,000, that is, 15,600 rubles, no more.

IVF is an expensive treatment, and all sorts of doctors, tests, pregnancy management and a contract for childbirth are ordinary. Just in case, talk to the clinic about which code they will give you. Theoretically, why shouldn’t childbirth be an expensive treatment?

Example: 500 thousand rubles were spent on IVF for ONE year, code 2 on the certificate, 30 thousand rubles on in vitro tests, 200 thousand rubles on childbirth. - in the help code 1
With IVF you can return 500 * 13% = 65 t.r., because this is an expensive treatment, from the rest - only 120 * 13% = 15.6 t.r., because this is a regular treatment - a total of 80.5 t.r.
If suddenly the maternity hospital agrees to label the birth as an expensive treatment (code 2), then the tax can be refunded on the full amount, that is, (500+200+30)*13% = 94.9 tr. If, according to a certificate from your employer, you paid taxes no less than this amount, then everything is ok.

Now about papers .
1). The first and most important thing that should be on hand is CHECKS for the amounts spent. If any receipts are lost, then immediately consider it as if you did not spend it. Hand-certified copies are submitted to the tax office.
2). contracts with medical institutions, which are usually concluded before payment and receipt of services. The tax office also receives only certified copies of all pages.
3). Standard 2-NDFL certificate from the employer for each year for which a tax deduction is requested - original for rent.

Next, you need to sort out the receipts by year and by medical institution, calculate the amount of expenses in each of them, contact the accounting department and request “documents for tax refund” - usually they are in the know and will tell you what to do.
So, from each medical institution you need to receive:

4). A certificate of the amount you spent on treatment in this institution ( hand over the original). This certificate will indicate the treatment code - expensive or ordinary.
5). A copy of the license.

So, Sechenovka asked to bring the originals of the checks, leave them with them (!) and pick up the hand-filled certificate in a week (after two weeks nothing was ready, their phone didn’t work, they filled it out in front of my husband). Art-ECO were ready to issue a certificate for the full amount of expenses without providing receipts (they have everything written down), but I lost several receipts, so I asked for a certificate for a smaller amount, they did everything. Invitro was asked to send them copies of the receipts by email, and I received the completed documents at their nearest branch.

6). A copy of the passport - the main page and registration.

Actually, this is where all the documents are ready. All that remains is to fill in based on them
7). tax return.

There are programs for filling out the declaration for each year, but I’ll be honest - I was going to entrust this part of the work to paid professionals, so as not to bother, download anything and not deal with any software.
I called several offices that do this for 600-800 rubles, and in the end I filled out everything myself simply on the website http://verni-nalog.ru. There, filling out the declaration is in the form of a questionnaire; you simply answer questions. Absolutely every step is chewed for the last nursing housewife (like me), you can interrupt at any time and return to filling it out later, the changes are saved. At the end, you pay 200 rubles (which is ridiculous) and receive a completed declaration in the required form, with detailed instructions for preparing a set of documents for the tax office.

And the last thing is to come to the tax office itself and hand over the collected documents.
I waited in line in the stuffy corridors and was pleasantly surprised. An empty spacious room, sofas, a play corner for a child (!!!), an electronic queue, empty. I hadn’t even sat there for 10 minutes before they called me to the window to hand over the dockets. The documents themselves are accepted quickly, like at a visa center. After passing, they will be checked for 3 months - before they said not to even scratch it. If there are any questions about the documents, the inspector will call and you will need to come again and make amendments. If there are no questions, then the money will be transferred in another 1 month, that is, 4 months after delivery.

Ask, what else to tell? :)

Upd: They really began to review the documents after about 2.5 months, the inspector called me for clarification: they didn’t find me in any database and asked for scans of documents from my work accounting department. The accounting department sent scans, I forwarded them to the tax office, and within a month the refunds were already on my card!!!