How to make a deduction for dental treatment: the procedure for the taxpayer. What is the dental tax credit The dental tax credit

The tax legislation of the Russian Federation provides for the possibility of obtaining a social tax deduction for dental treatment in a paid dental clinic. Such a deduction allows you to return to taxpayers a part of the money spent on a visit to the dental office. A tax deduction for dental treatment is provided in the amount of actual expenses incurred, but not more than 120,000 rubles. However, if you performed replantation, implantation, installation of metal structures, this treatment is expensive and in this case, you have the right to claim a deduction in the full amount of expenses. That is, for expensive treatment, the amount of the deduction is not limited.

Who is entitled to the corresponding deduction?

Individuals who pay a tax of 13% are entitled to claim a refund of money spent on dental treatment. You can get a tax deduction for dental treatment not only for your own treatment, but also for the treatment of your children (not older than 18 years), spouse, parents. The deduction for treatment is provided only for expenses incurred at their own expense in institutions or organizations licensed to carry out medical activities in the territory of the Russian Federation. In the case of payment for medical services by the employer, the deduction is not provided.

How do I get a tax deduction for dental treatment?

The tax deduction for dental treatment is claimed in the tax period (calendar years) in which the medical service was paid. As a general rule, for a tax refund, the taxpayer must apply no later than three years from the date of payment of the tax, so it makes sense to apply for a deduction within a three-year period.

The deduction for dental treatment can be obtained through the tax office or through the employer.

Deduction for dental treatment: how to apply for it with the employer.

The social tax deduction for dental treatment from the employer can only be received in the year in which the expenses for dental treatment were incurred. To receive such a deduction, you must first receive a notification of confirmation of the right to a deduction from the tax authority. To receive this notice, you must contact the tax authority at your place of residence with the following documents:

• An application for receiving a notification from the tax authority on the right to a social deduction, which is filled out in the prescribed form. This form can be obtained from the tax office.
• Documents confirming the costs of treatment.

Within 30 days, the tax authority will check the submitted documents, then issue a notification confirming the right of the taxpayer to receive a deduction.

After that, the notice, together with a written application, must be submitted to the employer. Starting from the month in which you applied to the employer, your wages will not be withheld from income tax in the amount of 13% until the deduction is fully used.

Deduction for dental treatment: contacting the tax office

Social tax deduction is provided after the end of the tax period. If you treated your teeth in 2018, then you can apply for a tax deduction only after January 1, 2019. To receive a tax deduction for dental treatment, the taxpayer submits the following documents to the tax office at the place of residence:

• Completed tax return in the form 3-NDFL (original).
• An application for a tax refund of overpaid tax with the details of the bank account to which the money will be transferred to you (original).
• Certificate 2-NDFL on income for the year in which treatment was paid. This certificate is issued by the employer.
• A copy of the contract for the provision of medical services (if any);
• A copy of the license of the medical institution, if information about such a license is not included in the contract;
• Copies of payment documents confirming payment for dental treatment. Such documents can be: cashier's checks, receipts for incoming cash orders, paid bank receipts, etc.;
• A copy of a document confirming kinship or guardianship if payment was made for the treatment of a relative or ward;
• Original certificate of payment for medical services in the form approved by the Order of the Ministry of Health of Russia and the Ministry of Taxes of Russia dated July 25, 2001 No. 289 / BG-3-04 / 256 (the code of the rendered medical services 1 or 2 must be indicated in the certificate).

After receipt of the declaration and documents by the tax authority, a desk audit must be carried out within three months. Based on the results of which you will be granted a tax deduction or refused to provide it. In the case of a positive decision, the amount of overpaid tax indicated in your application must be returned to you within a month after the end of the audit.

How to fill out a tax deduction for dental treatment 3-NDFL with Tax

On the Tax website, you will find everything you need to claim your medical treatment deduction. Now you do not need to contact consultants. You can do everything yourself:

1. Fill out the declaration on the Tax website. The program will allow you to quickly and easily fill out such a declaration.
2. Attach documents according to the list to the declaration. The list, templates and sample applications for tax refund for treatment can be downloaded free of charge in the section of the website "Useful" / "Documents for deduction".
3. To receive a tax deduction for dental treatment, you need to submit the prepared documents to the tax office in person or send them by mail.
4. Wait for the funds to be credited to your bank account. The waiting period can be more than four months.

When visiting the tax office, you must have an identity document with you, as a rule, this is a passport of a citizen of the Russian Federation.

When submitting copies of documents confirming the right to a deduction to the tax office, you must have their originals with you for verification by the tax inspector.

To proceed to filing your tax return on our website, please click the Next button below.

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Decree of the Government of Russia on deductions for treatment No. 201 dated March 19, 2001, describing which medical services and medicines are deductible, in PDF format (PDF).

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 that the tax deduction for dental treatment in 2020 has, what documents are needed for registration. In addition, we will consider the issue of refunding money for restoring teeth, buying vouchers to a sanatorium, changes in 2020, other non-standard situations, as well as examples of calculating compensation payments.

Is it possible to return money for dental treatment and is dental prosthetics an expensive treatment?

Specifically, this service is formally called "special tax deduction". This is a type of material assistance from the country. It affects many forms and types of treatment, even paid dental treatment. But it is better not to be mistaken, imagining before your eyes the usual payment by the state of the part of the funds that patients gave in 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 doesn't 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, you will not be able to receive assistance from the state.

The following principle applies: if you were treated in 2020, you will return the agreed part of the funds only in the next. It takes into account the period for which 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 at all how many times you have performed actions related to the criteria for receiving a payout. The tax deduction for dental treatment in 2020 or any other activity for the restoration of the body can be received only once.

How much 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, it 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%. As a result, we get a net 65 thousand rubles. The client's salary is 40,000 rubles / month. During the year, 62,400 were withheld by the state. This means that the government can only pay the amount that was withheld for the worked year - 62 thousand rubles.
2. The second person paid 1 million 50 thousand rubles for implants to his wife and braces to restore his son's teeth. In his case, the payment may be 136 thousand rubles. For the year, the man received a salary in the amount of 2.5 million rubles. Taxes paid 325,000 rubles. Tax deductions significantly exceed the amount to be paid, which means that this 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 in addition, he is undergoing 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 the picture - operations are not limited. It turns out 120 thousand + 120 thousand multiply by 13%. We get 41,600 rubles. The tax was paid in an amount greater than the total amount to be paid, a third character can receive the full amount.

Now you can see the system under which the return of income tax for dental treatment is processed.

List of required documents for receiving 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 declaration;
• certificate of permanent employment;
• a photocopy of the passport;
• an application from the client for the issuance of funds indicating the details for making the payment;
• copies of contracts with medical the center that carried out the treatment, rehabilitation (in addition, all certified main pages will be required);
• photocopied private clinic licenses;
• a photocopy of the document confirming the fact of payment (check).

The form for the return of personal income tax for the treatment and prosthetics of teeth in 2020 is freely available. You can view, download the form and its example of filling out via the Internet.

Sample form filling 3 personal income tax for dental treatment

Do you want to fill out the form yourself, but do not understand where to get a sample filling? 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. You will be able to enter all the missing data into it. But here it is more likely to make mistakes due to ignorance of certain nuances.

Any method of entering data into 3-NDFL begins with data about a client whose desire is to receive a certain amount from embezzlement. The data is the same for everyone, this is the 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 will 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 total amount of the money that was spent on recovery or treatment. Now that the declaration has been collected and filled out, it must be signed and, along with other necessary documents, submitted to the Federal Tax Service. This can be done personally or sent by valuable letter. If you choose the second option, be sure to describe the attachments.

How to return 13 percent of the money spent on dentistry through public services or in the tax

Compensation available:

1. Through public services (Federal Tax Service).

Here, compensation is represented by a one-time payment of 13% of the total cost paid for 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, on the Internet portal of the Federal Tax Service, you can create your own personal account.

1. Through the employer.

Here, the 2020 dental tax refund is represented by amounts that reflect:

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

The subtleties of the return of funds spent on the treatment of a child or parents

Every person today or tomorrow will need treatment for a child, husband, non-working relative, pensioner. In any of these situations, the payer has the right to return part of the money spent on medical services or medicines.

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

The age of children whose treatment is covered by the compensation payment of funds cannot exceed 18 years. This is how the law works, because an adult person can independently work officially 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, even though the therapy was prescribed to the child. In the state, the tax deduction for the treatment and prosthetics of teeth in 2020 has a certain limit - a little more than 15 thousand Russian rubles. Each parent of a child under the age of majority may receive compensation within these limits.

Treatment in dental clinics requires tangible investments. In order to somehow compensate for the costs, patients are given the opportunity by law to return a certain part of the lost funds in the form of a tax deduction.

What it is?

A dental treatment tax deduction is a refund of the value of the tax paid by the clinic for receiving income from patient payments. Reimbursement of expenses is provided only if the tax is regularly deducted and no more than 13% from the cost paid for conventional treatment.

Foundations

Compensation for dental treatment is provided on the basis of the following legal documents:

• article 219 of the Tax Code of the Russian Federation. The article indicates the right of every taxpayer to receive compensation for the treatment and purchase of medicines required for this. The amount of compensation is also indicated here with an indication of the maximum amount;
• Decree of the Government of the Russian Federation No. 201, which defines a list of types of treatment, medical services, medicines and documents required for registration;
• article 210 HK RF p.3- determines the deadlines for submitting documents and transfers from the IFTS;
• Letter of the Ministry of Finance No. 03-04-05 / 7-146 dated January 27, 2013, where a list of criteria is indicated according to which the service can be classified as expensive;
• Letter of the Ministry of Finance No. 03-04-07/2789 from 01/27/2014 - determines the amount of the insurance premium, in which the deduction is provided only for payment for services;
• Letter of the Federal Tax Service of Russia No. ED-3-3/4646 dated 12/20/2012 - here are listed the reasons for refusal to issue compensation.

The size

The amount of payments is calculated based on the type of service provided and the total annual amount of personal income tax. Based on these data, the legislation provides two payment options:

1. When receiving expensive treatment, the patient can count on compensation in the amount of no more than 13% of the total cost of the service.
2. After the usual treatment, a person can be granted a payment of 13% of the cost of the service, if it does not exceed 120 thousand rubles. The maximum amount of compensation in this case will be 15600 rubles.

In both cases, the amount of the deduction cannot exceed the total amount paid by the person in one year.

The following formula is used to calculate the payout: OS×13%=HB, where TC is the total amount of treatment, which includes payment for ordinary and expensive services, and TC is a tax deduction.

Each taxpayer has the opportunity to return the money only if the documents for payment have been submitted no later than one year following the year of treatment. You can submit documents both at the beginning of the reporting period and at the end. For one year can only be made one deduction.

The amount paid is transferred within one month after verification of the package of documents by the tax authorities.

Who is eligible?

Only residents of the country who regularly make tax deductions of at least 13% during the calendar year can count on receiving compensation. However, it is not necessary that payments be made monthly.

It should be borne in mind that the payment will be made only if the citizen has all the documentation confirming the payment for the service.

• pensioners having no income during the previous 3 years;
• citizens, not officially employed;
• citizens, making deductions under UTII and the simplified system.

List of eligible services

The tax deduction applies to the following types of dental services performed in an outpatient clinic, hospital or spa institution:

1. Diagnosis and treatment, rendered on an urgent basis.
2. Diagnosis, treatment and prevention planned nature.
3. Rehabilitation carried out both in the clinic and at home.

According to the legislation, each citizen can count on the return of part of the funds for the following types of work:

• endoprosthetics;
• surgery congenital anomalies;
• implantation metal structures, prostheses, replantation;
• combined treatment hereditary diseases;
• tissue transplantation;
• connective tissue therapy;
• reconstruction and/or plastic surgery;
• combined treatment of bone tissue.

It should be noted that the list of preferential services does not include services from aesthetic field of dentistry. For example, in the case of whitening crowns or replacing healthy teeth with crowns/implants, no payment will be made.

Procedure

The deduction is carried out after the citizen submits a package of documents to the tax authorities. From the moment the documents are accepted, payment is made no later than 4 months. Payment method - transfer to personal account taxpayer according to the details provided by him.

The registration procedure includes the collection of documentation and its submission to the tax organization. As a rule, the whole procedure takes a little time and does not require additional costs.

Documentation

In order to receive compensation, you must collect a certain package, which includes the following documents:

• standard statement on the return of the tax deduction with the obligatory indication of the details of the citizen's current account, to which the funds will be transferred;
• certificate 2-NDFL. It is issued in the accounting department at the place of work of a citizen and contains data on the total annual amount of tax deductions and income for the year;
• scanned passport pages;
• contract for the provision of dental services;
• payment documents: receipt, check;
• clinic license if such data is not included in the contract;
• certificate of payment for services and their categories(issued by the clinic providing the service). To issue a certificate, you must provide a TIN, passport, check and contract to the medical institution;
• prescription form. If medicines are purchased The form must be certified with a stamp "for the tax authorities of the Russian Federation."

If the service was provided to the citizen's relatives, then, depending on who it was provided to, a certificate will be required:

• about the birth of a child;
• about marriage;
• on the birth of another taxpayer.

In the event that the service was provided VHI agreement, then the IFTS must submit a medical policy and a document that confirms the receipt of the contribution by the insurer.

When submitting documents other than scanned copies you must have the originals with you.

Instances

The main point to contact is IFTS. Each citizen applies to the IFTS only at your place of residence. To submit documents, you must visit the organization directly or send a package by mail with a complete list of the documents contained in it.

The first option is preferable, since any mistake can lead to the return of documents, and at a personal reception, the inspector will immediately point out this. If the package was sent by mail, then a person will find out about its invalidity after a few months.

An alternative option may be a visit to the Federal Tax Service by a trustee, but in this situation he must have a power of attorney of a standard form, certified by a notary.

Registration procedure

The checkout process consists of four stages:

1. Collection of documents, which are listed above.
2. Innings a package of documents to the tax authorities at the place of residence.
3. Consideration of the submitted documents by the IFTS within 3 months. If defects or errors were found at this stage, then the person is informed about this and asked to notify the reasons for this situation, as well as to correct them within 5 working days.
4. Transfer of compensation. At this stage, at the end of the verification period, a letter is sent to the citizen with a notification of the results of the verification: a refusal or a positive decision. If the result is positive, the funds are transferred within a month from the date of sending the notification.

For relatives

In addition to the deduction directly for himself, a person can make a payment for his next of kin:

• children under the age of 18. Under this category fall their children, adopted or wards;
• spouse(s);
• parents.

During the period of formation of documents for compensation for the treatment of children or parents, it is necessary to ensure that all papers are executed per person submitting the deduction.

When making compensation for the treatment of a spouse, it does not matter which of them will receive a contract for dental procedures and payment documents, since according to the law, all property received, including money, is joint.

But at the same time certificate about payment for services from the clinic must be taken precisely on the one who makes the deduction.

Innovations

This law has undergone minor changes over the past year, which have added many positive aspects to it. In contrast to previous years, when the return of part of the funds could only be received within three years after a positive decision, now it is already being transferred within a month.

In the event of a negative decision, the citizen can always file an appeal to the highest tax authority or court at the place of residence.

In addition to the terms of transfer, there were changes in the order of receipt. In addition to the standard option of transferring money to the recipient's account, another option has appeared - to receive compensation through your employer.

In this case, it is impossible to receive funds, but they go towards writing off future tax deductions. In fact, from a person's wages a certain time will not take income tax. But even when receiving compensation through the employer, it will not be possible to avoid visiting the IFTS.

According to the current legislation, only those Russians who make all the prescribed deductions to the tax authority in the amount of 13% on an ongoing basis can apply for a tax deduction for dental treatment. You can apply for a refund even in cases where a citizen made payments to a government agency not regularly, for example, if he did not work for several months during a calendar year.

A tax payment is provided only when a person brings to the inspector a document confirming the fact of payment for dental treatment or prosthetics. Accordingly, citizens who officially carry out labor activities in Russia (deduct 13% of tax from their income) and they have documents confirming the costs of treatment can apply for a part of the funds paid.

A well-executed application for a deduction must contain the account number to which the tax office must transfer the amount of funds returned to you. Do not expect instant crediting them to the account. Of course, you want to receive legitimate payments as soon as you send an application. It's impossible.

Dental treatment and prosthetics are included in the list of medical services defined by Russian law for reimbursement to the taxpayer. Social benefits can be used by citizens in accordance with Art. 219 of the Tax Code of the Russian Federation. It remains only to familiarize yourself with the procedure for state-guaranteed compensation.

• a certificate in the prescribed form of treatment from a dental clinic;
• financial documents confirming the fact of payment;
• the contract of the applicant with a medical institution for the provision of services,
• certificate in form 2-NDFL from the employer on the applicant's income;
• license of the dental clinic for the right to provide services (copy);
• details of the taxpayer's bank for transferring the amount of the deduction.

The deduction is allowed for three years. So for prosthetics in 2018, a person can claim compensation in 2019, 2020 and 2021. The transfer of funds takes place in the new tax period (documents submitted for 2018 - funds are returned in 2019).

Every month, a citizen pays income tax in the amount of: (34,000/100) * 13 = 4,420 rubles (53 thousand rubles a year). The amount of the deduction that is due to him for dental prosthetics will be: (200,000/100) * 13 = 26 thousand rubles. To fully receive a tax deduction, you will need to exempt Dudayev from taxes for a period of 6 months (since 6 * 4420 = 26,520). The remaining 520 rubles will not be paid to him in the last month, since he paid income tax in the amount of only 26,000 rubles for the year.

The deduction in question is a refund by a citizen of the Russian Federation of a part of the income tax paid to the budget of the Russian Federation. The maximum amount of the corresponding payment is 13% of the cost of installing dentures, but not more than 15,600 rubles (13% of 120,000 rubles - the maximum amount from which a deduction can be calculated under the law).

• application for payment in the prescribed form;
• document 3-NDFL;
• certificate 2-NDFL;
• a copy of the contract with a medical organization for the provision of dental services;
• a copy of the license of the clinic, valid at the time of the provision of medical services to the taxpayer;
• original certificate of medical services provided by the clinic;
• a copy of a cash document confirming the taxpayer's payment for medical services.

1. Application for a deduction within a period not exceeding 3 years, starting from the year following the one in which the expenses for dental prosthetics were incurred.

The first rule for granting a deduction to a pensioner who is recognized as unemployed, but receives income from other official sources, is the amount of the deduction not more than one hundred and twenty thousand. It must be understood that the return for treatment to a non-working pensioner will not be the same amount, but only thirteen percent of it. If the expenses are less than the specified limit, then the payment is calculated from the amount actually spent.

Given these criteria, it is easy to determine how much a person can receive for a particular medical service. For example, compensation for dental services to a pensioner. The person received paid services of a dentist who installed a denture, for which he eventually paid one hundred and forty thousand rubles, with a total income of one hundred thousand.

• passport of the citizen who draws up the deduction;
• birth and / or marriage certificates, if a family member treated the teeth;
• declaration in the form 3-NDFL;
• certificate from the place of work of the taxpayer (already in the form 2-NDFL);
• an application for a refund of tax (income), indicating the details of the account to which the money should be transferred;
• an agreement (with additional agreements, if any) with a medical institution;
• a copy of the license to carry out medical activities;
• document on payment for treatment (if it is expensive, then code 2 should be entered in the certificate);
• checks, receipts and other documents confirming the very fact of payment for treatment / prosthetics.

1. Prosthetics performed at the dentist;
2. Surgery anomalies;
3. Prosthetics or insertion of implants;
4. Treatment of diseases of a hereditary nature, using combined methods;
5. Surgical intervention for the purpose of reconstruction;
6. Procedures aimed at the treatment of bone tissue.

The return of the tax deduction for dental treatment is also implemented when dental care was not related to the citizen personally, but to members of his family. It is only necessary to issue documents for medical care and payment for the one who is going to receive compensation.

1. non-working pensioners, since personal income tax is not withheld from pensions;
2. unemployed;
3. Individual entrepreneurs working on simplified taxation or UTII;
4. women who are on maternity leave;
5. employees whose health care is paid for by their employer;
6. citizens who used the services of a clinic that did not have a license;
7. students who do not officially receive additional income.

Suppose a person had no official income in the past year (the one in which he was treated by a dentist). Will he get a deduction? Unfortunately no. After all, the deduction is not just money that the state gives you for some reason. This is a refund of a portion of the income tax you paid.

• the procedure was carried out by the taxpayer himself, his parents, minor children (relative or under guardianship), wife or husband;
• the clinic or private dentist is licensed for this type of activity;
• the taxpayer paid from his own funds, and not at the expense of the employer.

Despite the right of a citizen to receive a tax refund for dental treatment, it is possible to take some more money from the state. So, if you are thinking about 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. In it you will find a list of medicines, including those bought for dental services. The costs of these medicines are reimbursed.

Every tax resident can receive a personal income tax deduction for dental treatment in the Russian Federation. A foreigner becomes such if he is officially in the country for more than 183 days. It was at this moment that not 30%, but 13% began to be withheld from all his income.

In order to avoid refusal to return material resources to the taxpayer by the inspection, supplement the main documents for the tax deduction for dental treatment with some additional papers. These include: copies of passport, tax identification number, licenses, as well as all paid checks during treatment.

We strongly recommend that you comply with all requirements when making a declaration. Fill out the document only in blue or black colors, do not allow strikethroughs, as well as any damage, after the declaration is fastened. Print text on one side of the paper only.

Payments are calculated on a case-by-case basis. To get the maximum return of 13%, you must consider the following nuances:

in order to receive maximum payments, it is necessary to carry out expensive dental treatment under the code "2"; the amount of annual payments to the state should cover 13% of the treatment at the dentist; ordinary procedures under code "1" are not compensated for more than 120,000 per year, if the taxpayer received expensive treatment (prosthetics, orthodontic surgery, implantation), the restriction is removed.

You can ask for a tax deduction within three years after prosthetics or surgery. Government Decree No. 201 dated March 19, 2001 lists all services and dental procedures that are not reimbursed.

Every citizen of the Russian Federation who is officially employed and receives a salary subject to personal income tax in the amount of 13% can reimburse part of the costs incurred by him for receiving medical care.

Treatment and prosthetics of teeth at the dentist also belongs to the category of services for which a person is able to claim a tax deduction.

To receive a refund for dental treatment through the tax office, several important conditions must be met:

• a medical organization providing dental services must have an official license;
• the deduction is calculated exclusively on income subject to personal income tax in the amount of 13%;
• payment for medical care was not made at the expense of the organization in which the citizen works;
• the person has in his hands all the necessary documents that can confirm the fact of the cost of treatment and the purchase of medicines prescribed by the doctor.

If all of the above conditions are met, the citizen has the legal right to claim the return of the tax deduction.

Dental prosthetics are very expensive. Even employed citizens are not so easy to pay it, not to mention pensioners. It is possible to compensate for part of the costs by applying for a social deduction. You need to know your rights and correctly prepare all the documents.

Retiree entitlement to tax deduction for dental treatment

Citizens are entitled to tax refunds for dental treatment based on the following legal acts:

• Tax Code of the Russian Federation, article 219: the types of services for which you can receive a tax refund are indicated, the maximum allowable amounts;
• Decree of the Government of the Russian Federation of 19.01.2001 No. 201, which lists the types of treatment, drugs and documents required for registration.

Any citizen who has received income and paid personal income tax on it can take advantage of this right.

Therefore, people of retirement age are no exception. If a person works or received money from another source, then he can apply for this tax benefit.

working

Those who continue to work are entitled to a refund of part of the tax they paid in the year they received medical care. These services include dental procedures. Tax refund for dental prosthetics will be up to 13% of the amount spent.

Non-working

If a person does not work and has no other income, then he will not be able to return part of the funds paid. There is a legal way to get a share of the cost when you have a working spouse or children.

1. If a person receives only a pension, then a child can pay for prosthetics. Then he will be entitled to apply for a refund of part of the funds spent on the treatment of his parents.
2. With a small income, a pensioner is allowed to distribute the social tax deduction between himself and his spouse who work and receive an official salary.

With additional income

The pensioner may have additional income:

• from renting out movable or immovable property;
• if he sold an apartment that was owned for less than 5 years or other property that belonged to him for less than 3;
• permanent or one-time earnings that were subject to personal income tax.

In such cases, the citizen has the right to return the tax.

Amount to be refunded

The amount of the deduction depends on the amount paid. A citizen can make a refund of 13 percent for dental prosthetics. The maximum amount is calculated from 120 thousand rubles. and is equal to 120000 * 13% = 15600 rubles.

If the calculated amount is less than the personal income tax withheld for the year, then it is returned at a time. When the deduction is greater than the tax paid, it is transferred for several years until it is paid in full.

Procedure

For registration it is necessary:

• prepare the necessary documents;
• fill out a tax return in the form 3-NDFL;
• write an application for a tax deduction;
• submit the collected package of documents to the inspection.

After that, the INFS will conduct a desk audit and decide whether to refund the tax or refuse to provide a social deduction.

The law allocates 3 months for verification and another 1 is given for the transfer of money.

Applying

The application with the documents attached to it must be submitted to the IFTS.

This can be done in three ways:

• provide personally;
• send by registered mail with a description of the attachment and a return receipt;
• through the site www.nalog.ru.

It is most convenient to use the third option: the documents will go to the tax office immediately, bypassing the queues. The declaration is filled out directly on the site, and the rest of the documents should be scanned and uploaded to the system. If a positive decision is made on the request, then all that remains is to fill out an application on the website.

The money will arrive within a month.

Required documents

In addition to the application for granting benefits and declaration, you will need to collect the following documents:

• take a 2-personal income tax certificate at work;
• in a medical institution, receive a document confirming the fact of payment for dental prosthetics;
• prepare photocopies of the contract for the provision of services, receipts, checks, etc.

Tax refund for non-working pensioners

A non-working pensioner can apply for a benefit only through the IFTS. The money will be transferred to his current account, the details of which must be transferred to the inspection.

How to get a deduction for past years

You can apply for a tax refund within three years from the date the expenses were incurred. This means that you can not contact the INFS immediately after the installation of prostheses, but do it in the next three years.

In such a situation, two options are possible.

1. A citizen applied for the services of a dentist while he was still employed. Then he retired. This means that he can submit an application to the inspection within three subsequent years, i.e. when in fact he was already unemployed. For the calculation, the amount of personal income tax for the time of its work during the period of the service will be taken.
2. The service was provided after the cessation of work. If in the year of applying to the dentist the citizen had other income, and he paid tax on the amount received, he has the right to apply for a refund of the tax for prosthetics within the next three years.

If a pensioner expects any income, then it is beneficial for him to apply for paid medical services in the same period, to make dentures. Then he will be able to compensate for part of the expenses by receiving the money back as a social deduction.

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