If you work officially and pay the required taxes on time, you can apply for the return of part of the funds you spent.

If during the year you needed expensive dental treatment, for which you paid with your own finances, contact the Federal Tax Service and get the tax back.

Is it possible to return personal income tax for dental treatment and prosthetics?

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.

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

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

• the medical organization providing dental services must be officially licensed;
• the deduction is calculated solely on income taxed with 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 a doctor.

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

In addition, this social deduction is also provided in situations where a person has paid for medical services from his own funds for the treatment of children, parents, official spouse, and also incurred the costs of purchasing medicines.

In the latter case, the medications must be prescribed by the attending physician and included in the list established by the Decree of the Government of the Russian Federation No. 201 of March 19, 2001.

How do I get my medical tax refund?

A guaranteed deduction is paid to citizens if all the conditions listed above are met in an amount equal to their actual costs incurred. Moreover, the maximum limit for such payments is limited to 120 thousand rubles (in other words, the FTS issues up to 15,600 rubles).

It is worth noting that this amount is considered general when deductions are received for several reasons (for example, during treatment with a doctor and undergoing training). Thus, the citizen will not be able to return the tax in excess of the specified limit. If during the treatment you spent a large amount, it is not possible to carry it over to the next year.

There are 2 ways to get a deduction:

• after the end of the year during which the costs were incurred;
• before the end of this year, if the citizen has applied with the relevant documents and a request to the employer (for this, the Federal Tax Service must confirm that the person has the right to this deduction with the help of a certain one).

In the first case, a citizen is required to prepare a voluminous set of documentation and submit it to the FTS department at his place of residence.

After registering the application, the tax authority carries out a thorough check of the papers for 90 days (if the application and the declaration were submitted at the same time, this period is reduced to a month). The money is returned to the citizen if the FTS makes a positive decision.

Regardless of the chosen method of registration of a deduction for the return of monetary costs for treatment, certain papers are presented to the department of the Federal Tax Service, which are listed below:

• identification;
• declaration in the form;
• payment documents certifying the fact of expenses for dental treatment, their prosthetics or the purchase of medications prescribed by a doctor;
• certificate in the form for the year in which medical care was provided;
• with a request for a refund of the tax amount;
• contract for the provision of medical services (if entered into);
• a document certifying kinship with a child, spouse or parent (if the citizen does not pay for his own treatment);
• a photocopy of the institution's license (in the absence of the organization's details in the concluded agreement);
• on depositing funds to the account of payment for the service;
• a prescription form containing a stamp of a medical institution (if medicines were purchased).

The exact list is finally established by the department of the Federal Tax Service, which is why it is recommended to check the list in advance with the employees of the state body.

If a citizen decides to receive a refund through an employer, the same documents are submitted to the Federal Tax Service for a tax deduction for dental treatment, but it is not required to present a declaration and a 3-NDFL certificate.

Instead of a request for the payment of a guaranteed return, it is drawn up to certify that the citizen has the right to receive this deduction (the document is produced within a month).

After that, the employee applies to the accounting department with a free-form application and a certificate issued by the Federal Tax Service. The rest of the work falls on the shoulders of the employer.

Calculation of the amount refunded by the tax service

As mentioned above, the maximum deduction received by a citizen should not exceed 15,600 rubles. This amount is calculated according to the formula "120 thousand rubles x 13%"... Let's look at an example of how the amount of the deduction returned to the taxpayer is determined in the case of dental treatment or prosthetics.

Citizen Vasiliev earned 500 thousand rubles in 2016, of which he paid personal income tax in the amount of 65 thousand rubles. During the same year, he needed medical assistance, and the total cost of dentist services was 40 thousand rubles.

Thus, a citizen has the legal right to return 5,200 rubles (this amount is calculated according to the formula "40 thousand x 13%").

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 2020, what documents are needed for registration. Additionally, we will consider the issue of refunding money for dental restoration, purchase of vouchers to a sanatorium, changes in 2020, 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 a kind of 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 2020 - 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 2020 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. For a year, the man received a salary in the amount of 2.5 million rubles. Paid taxes 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 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).

The form for the return of personal income tax for dental treatment and prosthetics in 2020 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 has been collected and filled in, it must be signed and, together with other necessary documents, submitted to the Federal Tax Service Inspectorate. 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 care in 2020 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 of the money spent on medical services or medicines.

You can return a part of the money to a relative by following the 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.).

The age of children whose treatment is covered by the compensation payment 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 2020 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.

Social tax deduction is a legislatively enacted way to reduce the amount of income tax payments by refunding part of the funds paid for medical procedures, training and charity.

Every citizen who wants to receive a tax benefit must be a taxpayer, that is, be officially employed and receive a salary, from which the employer makes income tax deductions.

This tax deduction is designed to reduce the costs of people visiting dental clinics and expensive drugs that were bought during the treatment period.

To get back part of the money spent, you must meet certain requirements:

• the medical institution is located in Russia and is licensed;
• the costs were paid by the patient and not by his employer;
• the services rendered are included in a special list of medical procedures.

In addition, additional documents will be required from the taxpayer, which will be discussed below.

Who is eligible for tax deduction

This tax benefit can be used by a citizen paying personal income tax. An unemployed or individual entrepreneur on a special tax regime does not have this benefit. It will also not be possible to issue a payment to non-working students and pensioners, since income tax is not withheld from pensions and scholarships.

A "bonus" from the tax system can also be obtained for:

• minor children,
• spouse or spouse,
• parents.

Deadlines for submission of documents and refund

If the cost of visiting the dental office occurred in the current year, you should apply for the deduction at the end of that calendar year. It is not worth postponing on the back burner - the period when you can apply for a refund of the funds spent is limited to three years.

You can receive reimbursement of treatment costs annually.

The application is considered by the tax authorities for up to 3 months. If the decision is positive, the money is transferred to the current account specified in the application. The tax inspectorate does not issue cash in cash.

How much can be returned for dental treatment

The government has limited the maximum amount of expenses from which the tax deduction is calculated to a limit of 120,000 rubles. That is, a citizen will receive no more than 15,600 rubles to his current account (120,000 x 13% = 15,600).

However, it was agreed that in the event that the treatment is considered expensive, the actual costs will be taken into account in full.

It should be noted that the amount of the benefit cannot be more than the amount of income tax transferred to the budget for the calendar year specified in the application.

For example, last year N. Smirnov's salary was deducted and transferred to personal income tax in the amount of 58,000 rubles. Dental procedures cost him 36,000 rubles (which is less than the government-approved limit), and his father received expensive treatment (dental implantation) in the amount of 130,000 rubles. After checking the application and related documents, Smirnov N. will be reimbursed 21,580 rubles:

• 36000 x 13% = 4680;
• 130,000 x 13% = 16,900.

What dental services are reimbursed

The list of medical procedures for which you can get a tax deduction:

• treatment of diseased bone tissue;
• surgical procedures;
• therapeutic treatment of connective tissue;
• combined treatment of hereditary diseases;
• prosthetics;
• implantation;
• endoprosthetics.

Also, part of the funds spent on medicines and the purchase of a VHI policy for receiving dental care is subject to refund.

Installation of braces belongs to orthodontic treatment and implies receiving benefits, which will significantly reduce the costs of patients.

Prosthetics is one of the most common ways to preserve chewing function and smile aesthetics. A removable denture, due to the transfer of load to the adjacent real teeth, leads to their gradual destruction. This leads to the need for frequent replacement (about once every 5-7 years) and even more frequent prophylaxis of the prosthesis.

You can receive tax benefits for these (as well as for other medical) services annually, as long as the citizen makes income tax deductions to the budget. The amount of the benefit will not be more than 15,600 rubles, since prosthetics is not equated with expensive treatment.

The Ministry of Health and Social Development in its letter No. 26949 / MZ-14 dated 07.11.2006 considers prosthetics to be an expensive type of treatment. But tax inspectors are guided by the letter of the Federal Tax Service dated 25.12.2006, No. 04-2-05 / 7, which excludes prosthetics from the list of expensive medical procedures.

One of the most expensive types of dental treatment is implantation. This state-of-the-art technology allows the installation of a permanent denture, almost indistinguishable from a natural tooth, without damaging the adjacent teeth. With the development of technology, this method of treatment has become more accessible and popular, since many contraindications to surgery have been removed, including diabetes and blood clotting disorders.

This technology is classified as an expensive type of treatment, which is reflected in the certificate issued by the clinic on the performance of services. The doctor puts down the code "2" in the certificate. In this case, you can count on reimbursement of 13% of the costs of the entire amount spent, even if it is above 120,000 rubles.

List of documents, features of their filling

To avoid refusal to provide a deduction, it is necessary to collect and correctly fill in the documents provided for tax purposes. In the event of an incomplete set or mistakes made in the documents, the tax service has the right to refuse to transfer funds.

What is included in the required package:

• identity document (passport);
• in the case of treatment of other persons, documents confirming close relationship;
• 3-NDFL declaration;
• 2-NDFL certificate (originals);
• a statement indicating the details of the bank account;
• an agreement between a patient and a medical institution;
• clinic license (copy);
• certificate of payment;
• in the case of purchasing medicines from the list of medicines for tax deduction - a prescription form with the mark “For the tax authorities of the Russian Federation”.

By law, it is not necessary to attach a copy of your passport, but most often the inspector will ask you to provide it. It is necessary to send copies of the main spreads of the passport: the first page and the page with registration.

In the event that during the year there were changes of place of work, 2-NDFL certificates must be provided from all employers.

It is necessary to fill out an application and a declaration on your own, other documents are taken from a medical organization and from the accounting department at the place of work.

The 3-NDFL declaration is available for filling out in the "Personal account of the taxpayer for individuals" on the FTS website. The data is entered in the corresponding fields:

• reporting year,
• place of residence,
• income (if any),
• deductions.

Filling out the declaration on the FTS website: personal data

If you are already registered on the FTS website and have access to the taxpayer's personal account, when you enter the TIN, the rest of the personal information is pulled from the database.

In the “Deductions” section, you must tick the box “Provide social tax deductions” and indicate the amount of expenses next to the appropriate type of deduction (“treatment costs” or “expensive treatment costs”).

Filling in 3-NDFL: indicate the amount spent on treatment

The contract for the provision of medical services and the license are provided in the form of a certified copy. If the agreement contains information about the license, then a separate copy of the license is not required.

When receiving a certificate from the clinic, it is important to check the treatment code supplied in it: 1 - common, 2 - expensive.

Receipts, checks are not required documents for obtaining benefits, however, tax inspectors often ask to attach them.

Some of the documents must be certified by the applicant. This is done as follows: on each page it is written: "the copy is correct", a signature, surname, name, patronymic, date, month, year is put.

A package of papers can be submitted to the tax office:

• personally,
• through a trusted person,
• via Russian Post by registered mail,
• through the taxpayer's personal account on the FTS website,
• through the portal "Gosuslugi".

The trustee must have with him a power of attorney certified by a notary.

When submitting documents for the treatment of a child, you must provide a birth certificate of the child; for a spouse - a marriage certificate; for parents - your birth certificate.

If documents are sent via the Internet, they must be scanned and signed. You can use an electronic digital signature (obtain a certificate on the website). In the latter case, you do not need to certify the documents.

How money is returned

The transfer of funds is carried out in two ways:

• through the employer,
• tax service.

The main difference between these options is as follows: the tax office transfers the money in one payment, and the employer divides the amount. If the refund is carried out by the employer, then the money will go monthly in equal shares. More precisely, the employee will not be withheld income tax for some time. As a rule, payment is faster if it is made through an employer.

If the tax authority refuses to pay compensation, a notification is sent to the applicant with the reason for the refusal.

How to get a deduction for a pensioner

A non-working retiree is not a taxpayer and is not eligible for this tax credit. In the event that a pensioner is employed, the preparation of the entire package of documents and consideration of the application proceeds in the same way as for other citizens.

However, there is a solution to receive compensation for the dental treatment of unemployed retirees. For example, pay for medical services on behalf of employed children so that they can subsequently receive a social tax deduction.

Dentistry visits are always expensive. However, this tax break will save 13% on medical services, making investments in health less burdensome.

The cost of providing paid dental services (for example, implantation) is high. Therefore, people are interested in questions regarding the possibility of recovering funds spent on the treatment of dental caries.

According to Article 219 of the Tax Code of the RF Tax Code "social tax deduction", each taxpayer has the right to refund income tax on dental treatment in the amount of 13% of the invoice payment amount, but:

• no more than 15,600 rubles, which is due to the limitation on the maximum deduction amount, which is 120,000 rubles (120,000 x 13% = 15,600).
• Not more than the amount of income tax paid by him for the year.

There is a list of expensive forms of treatment approved by the decree of the Russian Federation, providing for the return of the entire amount of the deduction, which is 13% of the total cost for treatment without restrictions. This list includes prosthetics services, as well as dental implantation.

How to get tax deduction for dental treatment

In what cases is it possible to get a refund of part of the income tax for dental treatment?

1. If the medical institution that performed the treatment has a license for medical activity with a list of services provided to it (this includes the services of specialists licensed to provide private services).
2. In this case, the medical institution you have chosen must be located on the territory of the Russian Federation.
3. Provided that the payment for the services provided by the medical institution was made from the personal funds of the taxpayer, and not his employer.
4. Subject to 13% taxation of the taxpayer's income.
5. When collecting and providing a full package of documents required by the tax legislation of the Russian Federation.

The possibility of refunding income tax for the treatment of pulpitis, dental caries is provided not only to the applicant himself, but also to his close relatives. These include: the applicant's spouse, his parents and children under 18 years of age (including adopted children and minor wards).

When treating a spouse, it makes no difference who is billed for the provision of services, since their budget is considered common. In all other cases, the invoices must be paid by the applicant.

List of documents required for submission to tax authorities

To receive a tax deduction, a number of documents must be submitted to the tax authority. These include:

• declaration in the form of 3-NDFL;
• a copy of the license for the provision of medical services to the medical organization where the dental treatment was carried out;
• documents confirming the cost of dental treatment. These include contracts for medical services, a certificate for submission to the tax authority of the Russian Federation on payment for medical services and cash receipts;
• photocopy of your passport;
• a photocopy of the TIN certificate;
• certificate in the form 2-NDFL on income for the reporting year (regardless of the number of jobs changed during this period);
• an application addressed to the head of the tax authority at the place of residence for the provision of a social deduction;
• an application addressed to the head of the tax authority at the place of residence for the return of income tax to your personal account;
• a copy of a savings book or bank card account with payment details.

The collected documents do not require certification from a notary and are personally submitted to the tax office at the place of residence. If necessary, they can be sent by mail with a list of attachments, as well as via e-mail. The originals of the documents themselves are provided exclusively at the request of the tax authority.

The right to receive a tax deduction for dental treatment is retained for three years after the dental health care provider has provided dental services.

The duration of consideration of an application submitted to the tax authorities is 2-3 months, during which a decision is made to allow or refuse to refund tax on dental treatment. In this case, the returned amount is transferred to the applicant's bank account (if there is no account at the time of application, it must be opened).

How to calculate tax deduction

You can independently calculate the tax deduction as follows. Let's say you underwent a course of treatment, the cost of which was 100,000 rubles. That year, your monthly earnings were 30,000 rubles per month, and the amount of income tax for the year was 46,800 rubles (13% of the annual income).

The amount for your treatment is 100,000 rubles, you can return 13% of this amount (100,000 x 13% = 13,000). And since the amount of income tax paid by you was more than 13,000 rubles, and the amount of the tax deduction is less than the maximum, you have the right to receive it in full.

The amount of the tax deduction is calculated based on the indicators of the taxpayer's income in the year when the treatment was carried out. Moreover, the maximum amount of refund of the cost of treatment of the applicant (or his close relatives) cannot exceed 15,600 rubles, with a maximum deduction of 120,000 rubles.

As for the provision of services related to the list of expensive (sinus lifting, one-stage implantation, sapphire braces), the amount returned to the taxpayer will be 13% of the total amount spent on treatment, regardless of its size. A prerequisite for the refund of the tax is the full payment for the medical services provided to the patient.