Get tax refund for dental services. Tax deduction for dental treatment and prosthetics

Tax deduction for medical services belongs to the category of social and allows you to return part of the funds spent on treatment (including dental services) and the purchase of drugs. The limit for the return is limited by law. Additionally, the types of treatment are also strictly regulated and money can be returned only if expenses incurred in certain categories. When returning money, there are some pitfalls and nuances that few people know about. As a result, the taxpayer may lose part of the funds that he could return from the state, or even not know that he has the right to reimbursement of personal income tax for the treatment.

About deduction in simple words

All our income is taxed at a rate of 13%. Otherwise, it is called or personal income tax. From all your wages, the state will automatically withhold this amount. As a result, you get your hands on money that has already been "tax-free." We earned 100 thousand in a year, 13 thousand will be transferred from the budget, earned 1 million, please donate 130 thousand.

The total income forms the so-called taxable base from which tax must be withheld.

Tax deductions allow you to reduce this taxable base by the amount of expenses incurred in certain categories. As a result, the amount of personal income tax will also be reduced proportionally.

You can learn more about tax deductions and tax refund benefits ... ..

Example. We earned 500 thousand rubles in a year. Income tax was withheld from this amount - 65 thousand. During the year, a payment was made for dental treatment - 100,000 rubles, the costs for it fall under the category social deductions... The taxable base will be reduced by this amount.

As a result, income tax should be taken not from the full amount of 500,000, but from 400,000. The size of personal income tax will be 52 thousand. The difference of 13 thousand should be returned back to you as overpaid to the budget.

Who is eligible for a refund

You can apply for a refund of money spent on treatment or purchase of medicines if you paid for:

• own treatment;
• treatment of their children (under 18), spouse, parents;
• medicines and medications prescribed to you, your children, parents and spouse;
• insurance premiums under voluntary insurance contracts (you, your spouse, children and parents).

A deduction for treatment can be obtained only for expenses incurred in institutions licensed to carry out medical activities on the territory of the Russian Federation.

Deduction amount

The amount of the deduction for treatment is limited to 120,000 rubles. As a result, you can return no more than 13% of this amount or 15,600 rubles. It is important to understand that you must pay taxes to the budget (or withheld from wages) for the same amount, no less. Otherwise, you will not be able to exercise the right to a full refund of the money spent.

Example. Ivanov spent 200 thousand rubles on treatment. His income for the year amounted to 1 million rubles. Taxes paid to the budget from his salary amounted to 130 thousand.

He has the right to take advantage of tax benefits and return part of the funds back. But since the maximum amount of tax deduction is limited to a maximum amount of 120 thousand, you can get back only 15,600 rubles. A 13% refund is not provided for the rest of the treatment costs of 80,000 rubles.

There is a list of expensive treatments that are not covered by the 120,000 limit. You have the right to receive 13% of the full amount of expenses spent on these medical services in addition to the usual costs of treatment and purchase of medicines.

Feature of social deductions

The opportunity to refund money for treatment or purchase of medicines is classified as social tax deduction, which also includes expenses incurred for:

• education;
• charity;
• non-state pension provision and voluntary pension insurance.

The state has set the limit for social tax deductions at 120,000 rubles. All expenses of the taxpayer in the above categories are summed up and tax refunds can only be made within the limits of 15 600 rubles per year.

Example. Petrov last year incurred the following expenses related to the category of social deductions:

1. son training - 50,000;
2. own training - 30,000;
3. dental treatment - 100,000 rubles.

Total: 180 thousand per year.

The maximum refund amount is 15 600 rubles per year. As a result, Petrov will be able to receive a deduction only up to 120 thousand rubles. For the rest of the expenses, he cannot claim a refund of 13%.

Another feature of social deductions is the inability to transfer unused tax incentives for the next years. They simply burn out. For example, if you are entitled to a tax deduction for treatment of 100,000 rubles and theoretically you can get 13,000 back, but the income is this year do not allow you to do this, then you will simply lose your right to a refund.

Property and social deduction - the meaning is the same in both cases. But the property can be used for several years, until you fully return the money to which you are legally entitled. As a rule, taxpayers return money for a purchased or mortgaged apartment for a long time and fully refund all taxes withheld in the previous calendar year. And if at the same time there are expenses for training or treatment, then, as a rule, tax incentives for refunds in these categories cannot be used.

It would be much wiser to do the opposite. Make full use of your tax law for a refund under the category of social deductions, and for the remaining amount receive money for property deduction.

Example. Ivanov has stable income- 600,000 rubles a year. Income tax is 78 thousand. They bought an apartment for 2 million rubles. On property deduction, Ivanov has the right to a refund of 13% of its value or 260 thousand rubles. Every year he can receive an amount not exceeding the taxes paid by him or 78 thousand rubles. As a result, Ivanov will receive money from the budget within 4 years (78 + 78 + 78 +26 thousand).

In the second year, Ivanov spent 100,000 rubles on treatment. You can return 13,000 rubles to him. But he receives all the money in the form of tax refunds from the apartment. And in fact, it is not possible to get a deduction for treatment. In this case, first Ivanov returns money for treatment - 13 thousand, and for the remaining amount of 65 thousand (78,000 - 13,000), he is already drawing up a property tax refund.

As a result, Ivanov took full advantage of the right to all tax benefits due to him simply by changing the procedure and the amount of the deductions received.

When can you get money

The right to a refund of funds spent on treatment arises after the expiration of a calendar year. Having spent money this year, you can claim a refund of 13% of the money spent on treatment next year.

If you did not manage (could not, did not want) to receive the deduction on time, then you have 3 years to exercise this right. For example, by paying for treatment in 2018, up to and including 2021, you can get a tax refund. You will lose this right in 2022.

The maximum amount you can get on your hands depends not only on the maximum amount set by the state (15,600 rubles), but also on the taxpayer's income. More precisely, the amount of taxes paid to the budget.

Example. The income tax withheld from the salary of Ivanova was 10 thousand rubles. In the same year, she incurred expenses for the purchase of medicines in the amount of 100,000 rubles. She has the right to receive a deduction of 13% or 13 thousand rubles. But in reality, she can return the amount that was deducted from her in the form income tax or 10,000 rubles.

Here, many forget that not only the taxpayer personally, but also his close relatives, for example, a spouse, can return their taxes. As a result, from the example above, if the husband's income allows it, it is easier (and more profitable) for Ivanova to entrust tax refunds through her spouse.

The same goes for all social tax deductions. In some cases, it is better to categorize expenses within the household in order to obtain the maximum amount possible.

How to get a treatment deduction

The process of receiving money comes down to submitting a package of documents confirming your right to a tax deduction to tax office... After office check, the budget will transfer the funds to your bank account. The state has established maximum term consideration of documents - 3 months and another 1 month for money transfer. As a result, from the moment of contacting the tax office, within 4 months, the money you owe will be transferred to you.

Tax refunds can be obtained without waiting for the end of the calendar year directly through the employer. In this case, upon receipt of your salary, you will not be charged with income tax until you have fully returned the amount due to you. The registration process and all the nuances associated with it.

List of documents for tax refund

To return part of the funds spent on treatment, you will need the following documents:

1. Tax return in the form of 3-NDFL.
2. Passport (immediately make a copy of it - the main page and the registration page).
3. Certificate from work on the income received and taxes paid in the form of 2-NDFL.
4. Application indicating the details of the bank account for the transfer of money.

To confirm the costs incurred for treatment, you must provide:

1. An agreement with a medical institution for the provision of services.
2. Certified copy of the license to be exercised by the institution medical services(if the license details are specified in the agreement, then this item is optional).
3. Certificate of payment for medical services. The provision of checks, receipts, or payment orders is optional. The information received is sufficient.

When buying medicines, you will need:

1. The original recipe according to the form No. 107-1 / y with a special mark "For tax authorities, Taxpayer TIN ".
2. Copies of payment documents confirming the payment of prescribed medications.

When paying for treatment or buying medicines for relatives, additional documents are needed to confirm the degree of relationship:

• birth certificate of the child, if the treatment of their children was paid for;
• marriage certificate, with the costs of medical treatment of the spouse;
• own birth certificate, if the taxpayer paid for the treatment or purchase of medicines from the parents.

Some part of the funds spent on restoration, implantation, installation of cermets and other dental services in accordance with the Tax Code of the Russian Federation can be returned through social benefits. To apply for a tax deduction for dental treatment in the Federal Tax Service Inspectorate, you will need to submit the relevant documents. Social benefits can reach 120,000 rubles, the costs of expensive medical services are fully reimbursed.

Dental Treatment Tax Deduction: Requirements

In accordance with the decree of the Government of Russia No. 201, in order to receive social benefits, it is necessary to comply with the basic requirements:

• deductions of 13% are made from official income;
• the service is contained in the list of regulatory legal acts;
• the payer of personal income tax used to pay own funds.

Tax deduction for dental treatment and prosthetics cannot be obtained - unemployed pensioners, officially unemployed citizens and individual entrepreneurs using the “simplified system”.

If a refund is provided for medical services provided to a minor child, then the main condition for obtaining it is the taxpayer's consanguinity or legal guardianship.

Dental prosthetics tax deduction: features

Implants and prosthetics are some of the most expensive dental services, so most citizens doubt that they can be reimbursed for them.

Prosthetics is not an expensive type of procedure, so the amount of the established limit should not exceed 15.6 thousand. Implantation is an expensive type of service that does not apply to the established limit.

The amount is 120,000 rubles. - the basic parameter established for all types of social benefits. If a citizen has spent 130,000 - training and 150,000 rubles. - medical services equated to code 1, then he can return the spent funds not only for medical procedures, but also for education, but not higher than the basic parameter.

Social deduction for dental treatment, what documents are needed

Before making a refund, you need to make sure that the services purchased by the citizen are refundable. In addition, the IFTS will need to submit documents for a tax deduction for dental treatment:

• declaration;
• a certificate in the form 2-NDFL from a permanent place of work;
• a copy of the identity document;
• a statement indicating the current account, details of the financial institution;
• a certified copy of an agreement with a medical institution with a list of procedures;
• dental clinic license scans;
• a copy of the payment document.

The most important stage is the submission of the prepared package of documents to the Inspectorate of the Federal Tax Service at the place of registration. They can be presented in person or sent by mail. If the papers are transferred through a representative, he must present a certificate confirming his authority.

How to get a dental tax deduction: processing time

3-NDFL for 2016 is submitted to the Federal Tax Service at the end of the tax period. The submitted application is considered by the inspection staff for three months, during which certificates, contracts and receipts are checked. At the end of the procedure, the appeal is rejected or approved.

If the decision is positive, the tax deduction for dental treatment in 2017 is transferred to the citizen according to the details specified by him within a month. In case of refusal, the taxpayer can apply to the court or higher authorities.

If an individual decides that it is better for him to get a dental deduction from a direct employer, then he will not have to wait until the end of the year, but apply with a corresponding statement, thanks to which he will be exempted from paying personal income tax for some time.

Legislation provides maximum amount without the possibility of redistribution of unused balances for subsequent years. A citizen can receive a social benefit within three years from the date of documentary medical procedures.

Social tax deduction for dental treatment: types

If an employed citizen immediately took advantage of simple and expensive treatment, then he will be provided with a privilege simultaneously under several articles:

• 13% off total amount expensive services;
• 13% of the base amount - 120 thousand rubles of total expenses.

In this case, the amount of the refund will depend on the amount of tax paid for the previous year. If the cost of dental services exceeds the official income of the taxpayer, the right to receive benefits can be entrusted to close relatives.

Tax deductions for dental treatment, which services are included in the list of decree No. 201:

What type of medical service a certain medical service belongs to, the certified institution will indicate in the documents intended for the authorized organization.

Dental Treatment Tax Deduction for Seniors: How to Get

This category individuals has the right to provide benefits, provided that he is officially employed and is a payer of personal income tax. In this case, the procedure for obtaining a dental deduction is the same as for other categories of Russian taxpayers. But if he does not work, then he is not entitled to compensation.

There is a way out of the situation, a tax deduction for dental treatment for pensioners can be provided through an employed child. Only in all papers required for obtaining benefits should be indicated the direct data of an officially working citizen.

Since 2016, compensation can be obtained not only from the Federal Tax Service Inspectorate, but also from the employer. To do this, you will also need to contact the tax office with the appropriate appeal.

Dental Treatment Tax Deduction Application: Compilation Features

A citizen can reimburse expenses by means of an appropriate appeal drawn up by hand or through a computer. In the application, you must indicate the main details:

• title tax service to which the package of documents is sent;
• the initials of the taxpayer and the address of the place of residence;
• a requirement to receive a benefit, the right to which arose as a result of expenses for prosthetics, dental restoration, etc .;
• link to art. 219 of the Tax Code of Russia;
• the amount to be returned;
• details of the financial and credit organization;
• a list of papers, a receipt attached to the appeal;
• date of formation of the appeal and signature of the taxpayer.

Employees of the Federal Tax Service usually draw up their own tax deduction for dental treatment, which documents they need for a particular case, they will prompt by phone. To avoid possible discrepancies, it is better to fill out the application in the presence of a tax officer.

Child's dental treatment tax deduction: conditions for obtaining

Each citizen can spend their own funds on medical assistance to their close relatives. The costs of paying for the services of a medical institution, as well as medicines, can be reimbursed.

Registration of social benefits must meet the following conditions:

• When paying for services for children, they must not be more than 18 years old. This is due to the fact that an adult "child" can work officially, and accordingly, he can receive a benefit on his own.
• The payer, in agreement with the medical institution, will be the employed person himself, but the agreement will contain information that the services are provided directly to the child himself.

The maximum amount of compensation in this case is 15,600 rubles for each family member, but no more. The balance is not carried over to the next year.

Dental Treatment Tax Deduction: Declaration

Social benefits are provided upon registration of 3-NDFL. You can compose it yourself using the service of the Federal Tax Service of the Russian Federation located on the official online portal of the authorized body.

For each year for which the form is completed, a corresponding program is presented. That is, if the taxpayer, when forming a document regarding the reimbursement of expenses incurred in 2015, uses the program for 2013, the employees of the authorized body will not accept such a declaration.

Obtaining a tax deduction for dental treatment is a rather lengthy procedure that requires a serious approach. If you have questions or difficulties with the registration of 3-NDFL, you should contact a specialized company that provides services for the formation of various certificates, documents.

How to apply for a tax deduction for dental treatment: contacting the IFTS

The prepared package of papers, receipts must be transferred to authorized body at the place of registration. This can be done in different ways:

• Visiting the Federal Tax Service in person - allows you to get the necessary information, quickly eliminate possible shortcomings.
• Send documents via mail with a list of provided papers and notification of receipt of a valuable letter. Upon receipt of the papers, the employee of the responsible organization will certify the fact of receipt of the letter with his signature.
• Transfer the papers through a representative acting on the basis of a power of attorney.

After receiving the documents, inspectors check their accuracy for no more than three months. At the end of this period, they provide their answer. In case of refusal, it is necessary to clarify the reason. If the decision is positive, the money will be transferred to the citizen no later than 30 days.

Tax deduction for expensive dental treatments

In some situations, the benefit may be higher than RUB 15.6 thousand. The law does not provide for restrictions if the social tax deduction for dental treatment is provided for the payment of expensive procedures.

Unlimited refunds will be provided in the following cases:

• surgical intervention performed with serious illnesses various organs;
• organ transplant;
• treatment of malignant thyroid tumors;
• implantation of teeth, other prostheses.

That is, when paying for expensive medical procedures, an officially employed citizen will receive full compensation, regardless of the amount of expenses. For registration of compensation, the appropriate documents will be required.

How to return a dental deduction for dental treatment: the essence of the procedure

So, to apply for compensation, you must act according to simple instructions:

• at the beginning of the year following the reporting period for the purchase of services, documents should be collected and sent to the Federal Tax Service Inspectorate by April 30;
• wait until the authorized body examines the papers and makes a decision;
• with a positive answer, receive funds within a month.

In 2016, the law provided an official opportunity to apply for a dental benefit not only at the Federal Tax Service, but also through the employer.

The application is submitted to the tax service, after receiving a positive decision, a corresponding notification is issued for the use of the privilege. Further, it is transferred to the accounting department at the place of main work along with a request completed in writing... From that month on, the employee tax will not be withheld until the costs incurred are paid in full.

How to get a tax deduction for dental treatment is a rather urgent question that many citizens of the Russian Federation want to get an answer to.

The right to use various benefits and deductions in our country is endowed not only with unprotected groups of the population, as it might seem to the average person, but also working citizens. So, you can also get a tax deduction for dental treatment - however, subject to certain conditions and procedures. How to take some money from the state - read our article.

Grounds for obtaining

In order to understand the mechanisms of the benefit that you are applying for in the situation of receiving a tax deduction for dental treatment and prosthetics, you need to understand the basic concepts. The key is the term social tax deduction.

We need to take a closer look at the tax code Russian Federation... It explains who has the right to receive deductions when determining the amount tax base.

In fact, the dental treatment tax deduction is a reduction in the tax base. But since employers pay taxes for working citizens, the tax deduction turns into receiving additional money from the state. Now the tax rate on personal income is 13% of the salary. It is this money that got from the employer to the tax office that can be returned.

Working citizens can get a tax deduction for dental treatment. Unemployed or simplified entrepreneurs tax rate cannot count on a deduction.

There are restrictions on deductions that the law imposes:

• More than 120 thousand rubles cannot be returned per year
• The taxes listed by the employer at a rate of 13% under the personal income tax article should be enough to pay the deductions.

It can be deciphered as follows - if you treated your teeth and spent 250 thousand rubles, then according to the law you can return only 120 thousand. But if the employer transferred only 60 thousand rubles of taxes to you this year, then you will receive only 60 thousand. rubles, despite the right to receive 120 thousand rubles.

Types of services

You can get a tax deduction for dental services, we have decided on that. But what are dental services? Which are included in the deduction list and which are not? We clarify what regulatory documents these issues are regulated.

Most often, people receive tax deductions for dental treatments and prosthetics for the following expenses:

• Placement of implants
• Formation of bridge braces
• Caries treatment
• Extraction of teeth, including wisdom teeth
• Restoration of decayed teeth
• Dental prosthetics services

According to law

The government took care of this issue and developed a whole decree No. 201, in which, on as many as 35 pages, it published a list of medical services and expensive types of treatment, including a list of drugs for which you can get a tax deduction for dental treatment. Of the species not listed above, the list on our topic can also include:

• Dental replantation
• Installation of metal-ceramic structures (crowns and bridges)

More than 120 thousand

You can confirm your right to a deduction for dental prosthetics using a letter from the government dated December 25, 2006 (see the appendices to the published decree No. 201). But at the same time, the department added the authority to distribute certain services to a special category of social deductions to the Ministry of Health and social development Russian Federation. And already in its letter it referred prosthetics to special kind services by code 2.


In fact, this means that for the services listed in the government decree, you will be limited to a deduction amount of 120 thousand rubles. But there is no limitation for dental prosthetics. The main requirement is that the dental clinic has a license and confirmed that the services provided to you can be attributed to services with code number 2. It will not work to challenge the decision of the medical institution. But you can always file if needed.

Refusal

There are situations when you get a refusal for a refund for dental treatment through the tax. In fact, there are not many of them, but some are quite popular.

• You do not have income at a rate of 13% - here you have to check with your employer what kind of tax he pays for you. Usually it is personal income tax, but the situations are different. So, now some companies are hiring workers under contract contracts. Some suggest making an IP. Study the situation
• The medical organization is not licensed. This may come as an unpleasant surprise - you collect documents, go to the tax office and it turns out that you cannot receive a deduction, because during your treatment the institution's license expired. Yes, such situations can often be found
• The treatment was carried out at the expense of the compulsory fund health insurance... Trying to get your dental treatment tax credit when you haven't spent the money is a bad idea. If you try, the authorities may regard it as a fraudulent attempt, and it will not end well.
• The treatment did not take place in our country. If you treated your teeth on vacation in another country, you will not be able to reimburse the expenses with a tax deduction.

Who is eligible?

You can get a dental treatment tax deduction not only for yourself, but also for other people:

• For parents, if you prove that it was you who spent on their treatment
• For children, including those adopted or taken into care, in the presence of appropriate documents
• For a spouse or spouse

In addition to the main category of working citizens, there are several other groups of people who can receive a deduction for dental services. Here we are not talking about a deduction from personal income tax, but about other options for obtaining compensation.

Disabled person

Can you get a tax deduction for dental treatment for a disabled person? Of course, yes. With the help of the Decree of the Government of the Russian Federation No. 290. In this document there are special categories of citizens who can receive compensation for treatment, including from the funds of various organizations. In this case it comes on the Mandatory Health Insurance Fund. The scheme for receiving money looks like this:

• A disabled person treats teeth and receives a referral to buy medicines or an expensive procedure
• If it works, then the deduction is obtained according to the standard rules of the tax office.
• If not, then he needs to take documents from a medical institution that he spent his own funds on treatment
• The Fund can give him up to 50% refund for the purchased medicines for dental treatment, or make a full refund. It all depends on the specific situation

It is best to clarify information about the amount of compensation for a disabled person either in the territorial office of the Fund, or in an insurance company from which you have a compulsory medical insurance policy. Or clarify the information with the authorities social protection to which the disabled person is attached during the validity of this status.

Retiree

To figure out how to return money for dental treatment to a pensioner, you need to carefully read Article No. 219 Tax Code RF. In short, a pensioner can count on additional money at the expense of The Pension Fund RF.

• Collect all receipts for medicines purchased and medical procedures performed
• Getting a so-called referral for treatment from a doctor is a paper written by a doctor on the official letterhead of a medical institution, which says about the need to perform certain actions. You can get it both from the district therapist and from the head physician of the clinic where the dental treatment was performed.
• Contact the FIU, where already on their letterhead write a request to compensate for expenses and make a refund for dental treatment

Child

Despite the right of a citizen to receive a tax refund for dental treatment, you can take some more money from the state. So, if you are thinking of how to return money for dental treatment of a child who is not yet three years old, then it’s time to turn to government decree No. 890. There you will find a list of medicines, including those purchased for dental services. The costs of these drugs are compensable.

• You need to carefully study the regional legislation - every year in each constituent entity of the country, local lists of drugs are adopted, for reimbursement of expenses for which regional budgets are allocated. The regions are free to choose the amount, so you need to contact the local Ministry of Health.
• After clarifying this information, study the list of medicines that you need to buy your child for the treatment itself and recovery after it.
• Get your doctor's prescriptions and go to a pharmacy that participates in the regional drug program - check this information with the ministry of health or ministry of social protection or development
• Get a note at the pharmacy that either you bought the drugs you need or that they are not there, so you had to buy at another pharmacy
• Collect all receipts and documents and go to the health insurance fund. Write a statement according to their form and receive a partial deduction for dental treatment

How to get the?

The process of refunding money through the tax office is rather complicated. There will be bureaucracy, complicated filling in applications for deduction for dental treatment and possible problems. We will tell you a simple algorithm for obtaining.

Payment

First you need to understand how much money you can get in total for your dental treatment tax refund in 2019. It's simple enough. Let's take a look at examples and derive a formula.

You have done prosthetics for 500 thousand rubles. This is an expensive service, so you can count the tax deduction in full, without regard to the limit of 120 thousand rubles. It turns out - 65 thousand rubles, or 13% of 500 thousand.

If you received an income of 300 thousand rubles for last year, you will be able to receive a tax deduction in the amount of 39 thousand rubles - 13% of 300 thousand rubles.

To find out the amount withheld for last year from you in the form of personal income tax, you must contact the employer's accounting department and provide you with a 2NDFL certificate.

List of documents

First of all, you need to fill out and submit a 3NDFL declaration. This can be done in several ways:

• Apply to Tax Office and ask for a blank there
• Use the services of "Gosuslugi" and fill out an electronic declaration in personal account taxpayer - the link is provided when registering on the service
• The easiest way is to go to the official website of the tax office and fill out a declaration using a program specially created for this.

In addition to the declaration, you need to collect a few more documents:

• A copy of the license of the medical institution in which you made prosthetics or treated your teeth
• The contract with the clinic for the provision of services - sometimes this is not provided immediately - you need to demand to fulfill this obligation of the clinic. If they still insist on non-issuance of the contract even before the start of treatment, this is a reason to think about the fact that the institution does not have a license.
• Certificate or receipt confirming payment for dental services
• 2NDFL certificates obtained at work
• Passport and its copy
• Deduction application

Statement

In order to competently prepare an application for a deduction for dental treatment, you need to be guided by the requirements of the tax office of your region. Basically, all application forms are the same, but it is better to call the tax office of your subject in advance and check if there are any peculiarities. You can prepare an application in free form, but there is a possibility that it will not be accepted. You can familiarize yourself with an example of a deduction claim in a free form on our website ().

In any case, the application must contain:

• The amount spent on medications and treatment at the dentist
• Information about how much tax was withheld from you for the past period
• Checks confirming the amount of money spent
• Details to which you need to transfer funds

The application is considered within three months.

Payment methods

In your application for a tax deduction, you can ask for a refund of taxes already paid or not take them into account in future transfers. You can apply for a dental income tax refund in such a way that the employer will pay you a certain amount over and above your salary for some time. It works like this:

• You draw up a deduction in the tax office, the algorithm is still the same. Only in the application, write that you want to receive a deduction for future tax receipts
• Bring the agreed statement to the employer, he will endorse it
• Now, in the next and subsequent months, you will receive more salary due to the fact that the employer will not transfer money to the tax office, but give you
• This method is convenient for those who have just got a good job, and there is no point in making a deduction for the last year - there will be a loss of income

Let's look at an example. Ivanov cured his teeth in 2019. He spent a lot of money, and his deduction was 50 thousand rubles. But since he practically did not work, in the income tax return he has a withheld tax amount of only 15 thousand rubles. Now Ivanov got a job on new job and receives 100 thousand rubles per month of salary and the employer pays 13 thousand per month in taxes. It is logical that it is more profitable for Ivanov to issue a deduction for the next period and receive 113 thousand rubles a month, and forget about 50 thousand for the past period.

Everyone who is officially registered at work has the right to receive from the Russian Federation an incomplete refund of money spent on the purchase of medicines, treatment, restoration of damaged parts of the body, organs, and the body as a whole. This review will tell you about the requirements of the tax deduction for dental treatment in 2019, what documents are needed for registration. In addition, we will consider the issue of refunding money for dental restoration, purchase of vouchers to a sanatorium, changes in 2019, other non-standard situations, as well as examples of miscalculation of compensation payments.

Is it possible to get money back for dental treatment and is dental prosthetics an expensive treatment

Specifically, this service is formally called "special tax deduction". This is the kind material assistance from the country. It works on many forms and types of treatment, even on paid dental treatment. But it is better not to be mistaken when imagining before your eyes the usual payment by the state of a portion of the funds that patients donated to the hospital / clinic. It is not that simple.

In fact, only 13% of the total amount spent by a person can be reimbursed. But this does not work for everyone. There are a number of criteria, without meeting which, alas, you will not get anything. Interest paid is a part of taxes paid by a citizen from his salary. But, of course, as in any other similar case, there are a number of pitfalls here, which we will now analyze.

Please note that if an employed citizen paid only VAT, it will not be possible to get help from the state.

The following principle works: you were treated in 2019 - you will return the agreed part of the funds only in the next year. It is taken into account for what period the treatment was carried out. Only available for the last 3 years. If the statute of limitations is longer, the likelihood of a partial payment is also questioned.

It does not matter how many times you have performed actions related to the criteria for receiving a payment. The tax deduction for dental treatment in 2019 or any other activity to restore the body can be obtained only once.

What amount is refundable

Let's look at a few examples to better understand how much you can get:

1. The client spends 500,000 rubles on dental implantation. Procedure code "2". The service is not cheap and is not subject to containment / limitation. The payment will be in full. Let's calculate the approximate amount: the amount spent on expensive treatment is multiplied by 13%. At the exit, we get a net 65 thousand rubles. The client's salary is 40,000 rubles / month. During the year, the state withheld 62,400. This means that the government can pay only the amount that was withheld during the year worked - 62 thousand rubles.
2. The second person paid 1 million 50 thousand rubles for implants for his wife and braces for the restoration of his son's teeth. In his case, the payment may be 136 thousand rubles. In a year, the man received wages in the amount of 2.5 million rubles. Paid taxes 325,000 rubles. Tax deductions significantly exceed the amount to be paid, which means given client receives all 136,000 rubles.
3. In the third example, a person spends 140,000 rubles on dental prosthetics in a paid department. and additionally he undergoes an operation worth 200,000 rubles. Officially, the client's income for 12 months amounted to half a million rubles. From this amount, the state recalculated tax deductions, and they amounted to 62 thousand rubles. Restoration of teeth implies limiting the amount to 120 thousand rubles. For this reason, the state will pay funds from it. We recall the first case and see a picture - the conduct of transactions does not fall under the limitation. It turns out 120 thousand + 120 thousand multiplied by 13%. We get 41 600 rubles. The tax was paid in an amount exceeding the total amount to be paid, the third character can receive the entire amount.

Now you can see what system the income tax refund for dental treatment is based on.

List of required documents to receive a tax deduction for dental treatment and where you can download the application form

A citizen of Russia has the right to receive social compensation if he provides a certain list of documents:

• tax return;
• certificate of a permanent job;
• photocopy of your passport;
• an application from the client for the issuance of funds with the indication of the details for making the payment;
• copies of contracts with honey. the center that performed the treatment, rehabilitation (all certified main pages will be required additionally);
• photocopied licenses of a private clinic;
• a photocopy of the document confirming the fact of payment (check).

Form on refund of personal income tax for dental treatment and prosthetics in 2019 is freely available. You can view, download the form and an example of filling it out via the Internet.

Sample filling out the 3 ndfl form for dental treatment

Do you want to fill out the form yourself, but do not understand where to get a filling sample? Use the program posted on the official portal of the Federal Tax Service of the Russian Federation. The 2016 form is also available for download there. You will be able to enter all the missing data into it. But there is a greater likelihood of making a mistake due to ignorance of certain nuances.

Any method of entering data into 3-NDFL begins with data about the client, whose desire is to receive a certain amount from waste. The data is the same for everyone, this is full name, identification code, etc.

The next step will be filling out the declaration with information about your source of income, and specifically about your management (the list of necessary data is available in the 2-NDFL declaration, which must be obtained at the place of employment). Now you need to enter data regarding your income at this workplace, as well as the amount of tax withheld by the state. Income information is recorded for each month and summed up as a result.

The last item is an indication of the specific summed up number of the money that was spent on recovery or treatment. Now that the declaration is collected and completed, it must be signed and together with others necessary documents provide to the IFTS. This can be done in person or sent by valuable letter. If you choose the second option, be sure to describe the attachments.

How to get back 13 percent of money spent on dentistry through government services or tax authorities

Compensation is available:

1. Through government services (Federal Tax Service).

Here, compensation is represented as a one-time payment of 13% of the total cost paid for the treatment. The transfer of payment to a person will be made at the end of the year in which he paid for dental services. For convenience, you can create your own personal account on the FTS Internet portal.

1. Through an employer.

Here, the tax refund for dental treatment in 2019 is represented by amounts that reflect:

• Decrease in income tax, which is credited every month from the employee's salary. The deduction is paid when the citizen's monthly salary is accrued.
• Legal payment of income tax is not in full. In this situation, the tax is paid until the end of the year or until the amount of 13% of the cost that the employee paid for the treatment is reached, or up to 15.6 thousand rubles.

Subtleties of the return of funds spent on the treatment of a child or parents

Every person today or tomorrow will need to treat a child, husband, unemployed relative, pensioner. In any of these situations, the payer has the right to return part Money spent on medical services or medicines.

You can return a part of the money to a relative by following general guidelines... You can issue a refund of compensation as a person who consistently pays taxes, but your relative is indicated by the payer in the documents (contracts, checks, etc.).

Age of children to be treated compensation payment funds cannot be over 18 years old. This is how the law works, because an adult can work officially independently and, as a result, independently engage in obtaining a refund. In the contract for the provision of treatment to minors, the payer is the parents, although the therapy was prescribed for the child. In the state, the tax deduction for the treatment and prosthetics of teeth in 2019 has a certain limit - a little more than 15 thousand. Russian rubles... Each parent of a child who has not reached the age of majority can receive compensation within these limits.

Dental treatment expenses income tax refund

As you know, you can get a tax deduction for dental treatment expenses if you pay such expenses for your own treatment or for the treatment of your spouse, parents, children under 18 years of age (including adopted children and wards).

An important condition is official employment... The tax refund assumes that the state returns part of the funds for the costs of dental services from the previously paid personal income tax.

If a citizen officially works, therefore, the employer pays 13% of personal income tax to the budget every month. We are talking about the return at the expense of the thirteen percent paid earlier, in a particular year.

You can reimburse 13% of the costs of dental treatment, but taking into account the existing restrictions that apply at the same time:

1) firstly, you can return no more than the amount of tax that was paid for a specific year (for the year when there were expenses for dental services) by the employer;

2) secondly, the cost of treatment can be of two types:

• expenses for treatment that is not expensive - in this case, the maximum amount of expenses with which 13% can be refunded is 120,000 rubles.
  Thus, the maximum tax refund can be no more than 15,600 rubles (13% of 120,000 rubles);
• expenses for expensive treatment - in this case, the maximum amount of expenses with which you can get back 13% - is not limited.

• refunds are possible only for the last 3 years, therefore, in 2017, part of the tax for 2014, 2015 and 2016 can be refunded.

In the first case, you need to request a 2-NDFL certificate from your employer, there is all the necessary information on the taxpayer's income, as well as the amounts of accrued and withheld personal income tax to the budget.

In the second case, you need to request a Tax Certificate from your attending dentist, which will indicate what the treatment is:
- code 1: inexpensive,
- code 2: expensive.

It should also be borne in mind that the dental clinic in which the citizen undergoes treatment must have an appropriate License for the right to provide medical services.

Dental Tax Refund Documents

1. Tax return 3-NDFL
2. Tax refund application
3. Help 2-NDFL
4. Passport
5. Copies of payment documents confirming dental treatment expenses (checks, receipts, etc., issued for you)
6. A copy of the contract for the provision of medical services (if such a contract was concluded)
7. A copy of the license of the medical institution confirming the right to provide medical services
8. Original certificate of payment for medical services
9. When paying for the parents: a copy of the document confirming the relationship; when paying for children: a copy of the birth certificate; when paying for the spouse: a copy of the marriage certificate; when paying for the ward: a copy of the document confirming guardianship or trusteeship
10. When paying for drugs: the original prescription form with the stamp "For the tax authorities of the Russian Federation, payer tax number"

The list of additional documents can also be clarified with the tax office at your place of residence.

You must also take the original documents with you to the tax office. Tax return 3-NDFL and a Tax Refund Application must be prepared in duplicate. One copy will be returned to you by the tax inspector with a mark on the acceptance of documents.