Dental prosthetics for pensioners: how to get the service for free, what do you need to pay extra for? Dental prosthetics for pensioners for free: how to get benefits for prostheses Are pensioners entitled to compensation for dental prosthetics.

Content

In dental practice, one of the most popular procedures is prosthetics - the restoration of a tooth or a group of teeth. The reasons why the dentition thins are dystrophic processes in the bone tissue that occur as a result of the aging of the body. The category of persons most at risk of tooth loss are pensioners. Due to the fact that the price of prostheses exceeds the size of the average pension, the state undertakes to cover part of the costs of prosthetics for certain categories of citizens.

What is free dental prosthetics for pensioners

State social programs are developed with the aim of improving the quality of life of citizens who have worked for the good of the country throughout their working life and made mandatory contributions to funds. Since pensioners are the most vulnerable social stratum (due to their lack of other sources of income other than pensions, the amount of which does not cover all the needs of a person in old age), they need help more than other categories of citizens.

Incomplete dentition is not only an aesthetic problem. Lack of teeth can cause diseases of the gastrointestinal tract due to a decrease in the quality of chewing food. Medicine has not yet found a way to prevent tooth loss due to aging, but modern developments in the dental field can create artificial teeth that will help older people avoid health problems.

The legislation stipulates that the financing of expenses for the provision of medical benefits to pensioners is carried out from local budgets. The list of categories of citizens who can count on receiving dental services at a reduced rate is fixed in the Federal Law "On Social Protection of the Population". Benefits for pensioners for dental prosthetics are provided once every five years, while they can be provided with the following types of support:

• provision of services without a queue;
• discount on payment for services for the restoration of the dentition;
• free installation of dentures;
• free repair of the installed prosthesis.

Who is eligible for free dentures?

Budget dental clinics, as well as private ones, repair the damaged jaw on a paid basis. This procedure is expensive, so the state, after analyzing economic factors and the purchasing power of certain categories of pensioners, decided to fully or partially compensate for the costs of prosthetics to the following persons:

• labor veterans;
• invalids of the Great Patriotic War (WWII);
• WWII veterans;
• rehabilitated victims of political repression;
• non-working old-age pensioners;
• persons who have a documented 1 or 2 disability group;
• participants in the liquidation of the consequences of the accident at the Chernobyl nuclear power plant;
• military and former employees of the Ministry of Internal Affairs;
• persons registered before 2005.

Regional programs provide that all the listed social groups can use the right to free installation of dentures, but in the context of a budget deficit, veterans and disabled veterans of the Great Patriotic War, veterans of labor can count on the provision of state support. Other categories of beneficiaries, in accordance with the law, can submit the necessary documents to the local municipal authority for placement in the queue.

Regional features

The right to determine the list of beneficiaries is delegated to regional authorities, therefore the procedure, conditions and terms for obtaining benefits are established by individual regions independently. Depending on the state of the budget, the list of beneficiaries in the region may be expanded or, conversely, reduced. So, for example, some constituent entities of the Russian Federation allocate funding for the provision of medical services for the free installation of a prosthesis to citizens who have the status:

• hero of the USSR;
• Knight of the Order of Glory;
• hero of the Russian Federation;
• honorary donor of Russia or the USSR;
• rear worker;
• a person exposed to radiation as a result of the Chernobyl disaster.

Some regions provide support to pensioners whose average income of all family members is significantly lower than the legally established subsistence level, and to those who are raising a disabled child. You can find out the conditions of the social program carried out in a particular region by contacting the local authorities. The state policy in the field of providing support to elderly citizens is implemented through local social protection departments, where you should contact with questions regarding preferential medical care.

How to get the service for free

Preferential dental prosthetics for labor veterans and other categories of pensioners is carried out under certain conditions. The fact of having a pension certificate or a document on the assigned status does not give the right to free treatment, due to the fact that the number of registered beneficiaries exceeds the financial capacity of the budget. Free prosthetics is provided only for medical reasons, which are confirmed by a certificate issued by a state clinic.

You should not expect that immediately after receiving the certificate, a free dental service will be provided. Preferential prosthetics is carried out on a first-come, first-served basis and in order to take a place in it, it is necessary to prepare a whole package of documents. A complete list of papers that a pensioner should collect must be provided by employees of the department of social protection of the population. The procedure for obtaining coupons for enrollment in the queue of beneficiaries is as follows:

• obtaining confirmation of the need for prosthetics;
• preparation of photocopies of documents - passport, pension (preferential if available) certificate, compulsory medical insurance policy;
• obtaining certificates on the composition of the family (authorities issuing certificates - a multifunctional center, a passport office, an association of homeowners assigned to the house, etc.);
• receipt of certificates of income of all family members (you can get it at the place of work or in the social protection authorities if the person is unemployed);
• drawing up an application to the department of social protection.

After all these stages, the employees of the local Administration department review the submitted package of documents and decide on the possibility of granting benefits. The review period is up to 30 calendar days. With a positive decision, the pensioner receives a coupon indicating his serial number in the queue for free prosthetics. You will have to wait for the provision of dental services from 2 weeks to 6 months.

The nuances of the preferential queue

The queuing system is structured in such a way as to first provide assistance to those categories of beneficiaries who need it most. In an unscheduled manner, prosthetics service is provided to veterans and invalids of the Great Patriotic War, heroes of Russia and the USSR. The remaining categories are distributed in order of priority after extraordinary pensioners are served.

The reordering occurs in situations where prosthetics are a life-saving measure for people who do not have priority entitlement to care. The grounds for receiving priority care are the conclusion of a doctor about:

• the presence of malignant neoplasms with a suspicion of an oncological tumor with localization in the maxillofacial region or the digestive system;
• trauma that caused complete or significant loss of teeth;
• the need for surgical intervention on the gastrointestinal tract;
• pathological process localized in the hematopoietic organs.

Free services

After receiving the coupon, the beneficiary must go to the designated hospital to receive the service. During the first visit, there is an initial examination of the oral cavity and consultation of the patient regarding the condition of his teeth, after which a service contract is concluded indicating the list of works necessary to restore the dentition. A pensioner who is eligible for preferential prosthetics can expect to receive the following services:

• production of prostheses, their fitting and installation;
• structure repair.

In addition to the installation of prostheses, the list of free services that dental clinics are required to provide free of charge to patients who have a medical insurance policy are:

• caries treatment;
• installation of seals;
• sanitation of the oral cavity;
• elimination of inflammation and pathologies of the mucosa;
• removal of tumors in the jaw region by surgical intervention;
• elimination of deposits on the teeth.

How is the procedure carried out

During the initial examination, the dentist draws up a preliminary list of the stages of the forthcoming work, which depends on the state of the dentition. The procedure for free dental prosthetics for pensioners consists of several steps:

• removal of decayed teeth;
• treatment of inflammatory processes;
• elimination of damage to the teeth;
• taking impressions;
• selection of the color of teeth for prostheses (the patient can choose the shade himself);
• making a prosthesis;
• fitting;
• installation of a prosthesis.

What dentures are put for free

Due to limited budgetary resources and a large number of beneficiaries who need treatment, free prostheses are made from inexpensive materials. The design is a removable system made of plastic based on acrylic acid. In the complete absence of teeth, the prosthesis is fixed on the jaw with a special gel and removed at night. Budget artificial teeth are strong and durable, but highly absorb odors and moisture, so they must be cleaned regularly.

There are situations when it is possible to insert teeth for pensioners free of charge using more expensive prosthetic materials. Such a need arises if the beneficiary has an allergy to plastic, the fact of which must be confirmed by an orthopedic dentist. If the patient applied to the clinic for the installation of preferential prostheses and provided a certificate of his allergy, he can be installed:

1. Hypoallergenic clasp prostheses are interconnected artificial ceramic crowns that are attached to the teeth by means of metal locks.
2. Prostheses made of nylon thermal paste - a soft pad on the gums, which is attached using flexible clasps (hooks).

Prosthesis warranties

Dental prosthetics for pensioners is carried out free of charge on the terms of providing warranty service for installed prostheses. If the structure becomes unusable during the warranty period and its further use is no longer possible, the hospital that installed this prosthesis is obliged to repair or replace it free of charge. The beneficiary will be able to count on a warranty replacement if it is proved that the breakdown occurred due to the fault of the dental staff, and not due to improper operation.

The duration of the prosthesis warranty is specified in the prosthetics benefit agreement between the local government and the public hospital participating in the social assistance program. The warranty period is from 6 months to 1 year. The question of the reason for the failure of the structure is decided by the medical commission, and if the decision is made in favor of the patient, he has the right to count on extraordinary and free service.

What is not included in the program

The state support program provides for the provision of the most necessary assistance to pensioners in restoring the dentition, so you should not count on the free installation of prostheses from expensive materials. If the beneficiary is concerned about the aesthetic side of the issue, and he wants to install high-quality implants, he is given the opportunity to independently compensate for the difference in the cost of budget and expensive materials. The services that are subject to the limitation of funding from the budget include:

• manufacturing and installation of prostheses from metal ceramics and ceramics;
• installation of an implant;
• manufacturing, prosthetics and repair of structures from precious and other expensive materials;
• creation and repair of orthodontic non-removable appliances intended for periodontal treatment and prevention of tooth enamel abrasion.

Tax deduction for dentures

In addition to free prosthetics, the state offers assistance to pensioners in the form of partial compensation for dental treatment. This benefit is called a tax deduction and represents a refund of 13% of the amount of funds spent on the installation of prostheses. To receive compensation, it is not necessary to be served in a public dentistry, because the tax deduction also applies to services provided in private clinics. The conditions for receiving a refund are:

• the total amount of prosthetic services offered for reimbursement should not exceed the amount of the total annual income of the pensioner's family members;
• the beneficiary must be officially employed or be a close relative (spouse, parent) of a working citizen.

To reimburse part of the amount spent, you must submit an application for a benefit, confirmed by a medical opinion on the need for prosthetics and certificates from the pensioner's place of work. The amount of compensation in the amount of 13% of the cost of manufactured prostheses will be transferred to the current account after the end of the reporting tax period (year).

Compensation for dental prosthetics for non-working pensioners

If a pensioner is not officially employed, he also has the right to receive partial compensation for the provision of prosthetic services. In order to receive reimbursement, it is necessary to draw up a contract for an employed close relative before paying for medical care. After drawing up the contract, you should contact the local authorities with a written application for a tax deduction and present all the necessary documents.

After considering the submitted application, the employees of the social protection department notify the applicant of their decision. If the beneficiary has been approved for partial reimbursement of prosthetics, he can use the services of a dental clinic, paying for them at his own expense. After the end of the reporting tax period, the amount of compensation for the tax deduction will go to the current account opened in the name of the relative of the pensioner specified in the agreement.

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Free dental prosthetics for pensioners: preferential waiting list for treatment

The presence of a complete dentition is a guarantee of a normal state of physical and psychological health. With a long absence of one or more molars, a person can develop pathologies of the digestive system and a number of other problems, so it is important to fix the problem as soon as possible.

Dental prosthetics is an expensive dental service, which not all categories of the population can resort to. Based on this, free prosthetics for pensioners are provided at the federal and regional levels.

Let us consider in more detail who exactly can use the benefit, and what is the procedure for obtaining it.

Who is eligible for free dentures?

Several categories of the population can take advantage of preferential prosthetics. Among them:

• WWII veterans;
• invalids of the Great Patriotic War;
• labor veterans;
• people who have an income below the subsistence level;
• people of retirement age who do not have a job;
• people with the first or second group of disabilities.

There are several categories of the population that can take advantage of preferential prosthetics

Additional categories of the population for receiving benefits are established at the regional level. The bodies of social protection of the population provide a detailed list. In some regions, the service is guaranteed to people of the following categories:

• labor veterans;
• invalids and veterans of the Great Patriotic War;
• citizens with a documented disability group;
• pensioners by age.

Let's take a closer look at each category separately.

pensioners

Dental prosthetics for pensioners has some features. If there is no time to wait in line, then for the fastest possible prosthetics, you can contact a private clinic. At the same time, it should be clarified in advance whether a certificate will be issued to receive a tax deduction after prosthetics.

If the service is valid, you will need to issue payment documents for any of the working relatives so that he can receive a tax deduction.

Partial compensation of expenses for dental prosthetics to non-working pensioners is provided

Working not working

Free dentures are valid for both working and non-working people of retirement age. Partial compensation for dental prosthetics to non-working pensioners is provided. To receive it, before paying for medical care, you need to draw up an agreement for a relative who has an official job.

Having drawn up an agreement, you must contact the local authorities, providing a complete set of documents and a written application. Having examined the documents in detail, the employees notify the pensioner of their decision.

If the decision is positive, after the end of the reporting tax period, the compensation will be credited to the current account that was opened for the relative in accordance with the drawn up agreement.

Military pensioners can also count on free prosthetics.

Military pensioners

• at least 20 years in case of dismissal as a result of reaching the age limit, health status or reduction;
• at least 25 years in case of dismissal, regardless of the reason.

In any locality, dental prosthetics for former military personnel who meet the above requirements are carried out according to the relevant regional program.

labor veterans

Veterans of labor can enjoy various benefits, in particular in the field of healthcare. It should be noted that at the federal level there are no special benefits for prosthetics for them. However, federal beneficiaries in this area can simultaneously be labor veterans.

In the event that a veteran of labor received a title based on "military" experience, he is entitled to a federal benefit in the field of dentistry.

If a veteran of labor received a rank on the basis of "military" experience, he is eligible for in the field of dental prosthetics

In the absence of military service experience, it is possible to use the benefit in certain cases when veterans have the highest state awards (in particular, the Hero of the USSR and the Hero of Labor). In many subjects of the Russian Federation, regional acts have been adopted that provide for social support for labor veterans.

fighting

Benefits for combat veterans are provided on the basis of a number of legal acts. It should be noted that support for combat veterans is provided at the place of permanent residence.

This is directly related to the need to exclude fraudulent actions by unscrupulous citizens. To receive benefits, along with all documents, you must provide a certificate of a combat veteran.

Disabled

This year, as before, the government provides benefits for disabled people of groups 1 and 2 for prosthetics. However, in previous years, the service could only be used in municipal clinics, but this year – in private clinics.

The queue-free service is available for people with malignant neoplasms, after serious surgical interventions on the gastrointestinal tract and who have suffered an injury with complete or partial loss of teeth.

In addition to a certificate from dentistry, you need to have a compulsory health insurance policy

How to get free (fully or partially) dentures?

To receive the service, first of all, the beneficiary needs to visit any state clinic in order to get a certificate stating that he needs this service. In addition to the certificate, it is important to collect a complete package of documents, which, in addition to it, includes:

• the passport;
• written statement;
• a document confirming the basis for receiving the service;
• certificate from the place of residence on the composition of the family;
• income statement.

The next step is to apply with the collected package of documents to the social protection authorities. In the event that the right to free prosthetics is confirmed by social protection, the person will be given a coupon. According to this coupon, he will need to apply for the service within a certain period of time - from 14 days to six months (the specific period directly depends on regional legislation).

In addition to a certificate from dentistry about the need for prosthetics, you need to collect a package of documents

The beneficiary does not have the right to choose in which particular dentistry he will undergo the prosthetics procedure. This right remains with the local government. There are two queues for the service. As practice shows, first of all, invalids of the Second World War, heroes of the Soviet Union and disabled children usually enter.

The second priority includes labor veterans, pensioners and disabled adults. This means that the absence of applicants who meet the criteria of the first stage will not allow representatives of the second stage to use the service faster.

What is included?

You can use the state service for prosthetics once every five years. After the expiration of the specified period and the re-granting of benefits, you will need to queue up again. In addition to dental prosthetics, the categories of the population noted above can count on a number of other dental services:

• examination in the dental chair and receiving medical recommendations;
• fixation of removable structures of any degree of complexity;
• sanitation and diagnostics of the oral cavity;
• therapy of carious lesions, inflammatory processes in the oral cavity and other dental pathologies;
• elimination of dental deposits;
• surgical interventions aimed at removing neoplasms in the jaw area.

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 extra 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 dental 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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According to the current legislation of the Russian Federation, there are certain categories of citizens who are entitled to compensation for dental prosthetics.

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Dental treatment is one of the most expensive dental procedures. For most citizens, such expenses are simply not affordable due to their poor financial situation.

But the funds spent on dental services can be returned, albeit partially, that is, to receive a tax deduction.

Main Aspects

A tax deduction can be thought of as a reduction in the amount of tax collected from income, in this case, from a dental clinic.

When you pay the cost of prosthetics of the oral cavity, etc., the organization as a legal entity must pay a tax fee to the state treasury as a percentage of the income.

For each client at the dentist, this percentage is calculated individually. Therefore, you will be able to establish and return part of the tax amount back.

For each employed citizen, a tax fee is withdrawn from the salary. The right to use compensation for dental expenses is regulated at the legislative level.

To date, it equates to 13% of the 120 thousand rubles spent on treatment. The return percentage is fixed and does not depend on the amount of expenses, even if you spend more than 120,000 rubles.

List of services provided

Most citizens have a compulsory health insurance policy, through which most medical operations and other procedures are carried out.

But this is possible only if your service is included in the established list of insurance, i.e. included in the insured events.

Some dental services are not covered by insurance, so you have to pay out of pocket for them.

Many will agree that this is not cheap, especially if you decide to be treated in a private dental clinic.

The Decree of the Government No. 201 of the Russian Federation of March 19, 2001 contains an approved list of services that the patient pays for himself, and then you can apply for reimbursement of expenses. What is included:

• implantation;
• filling;
• bite correction;
• teeth whitening;
• orthopedics;
• prosthetics.

All of the above services are accompanied by the use of expensive materials from an imported manufacturer. Compensation deduction involves reimbursement for the cost of materials and drugs.

Who can ask for help

The right to a tax refund applies only to working citizens. Income tax is withheld from their income by employers, respectively, they contribute to the state budget.

A similar law applies to non-working pensioners and individual entrepreneurs. Conditions that must be met in order to be able to apply for a tax deduction:

• official employment with withholding personal income tax. But this rule does not apply to dividends, although income tax is also withdrawn from them;
• If you plan to claim a treatment deduction, your clinic must be licensed by the state to provide services. Crimean clinics still operate under Ukrainian licenses, but the right to compensation applies to them as well;
• financial expenses for medical care (treatment) must be made from personal funds. Payment from outside is allowed, but for husband/wife, children, parents;
• a list of eligible dental services to use the tax deduction can be viewed in Government Decree No. 201.

The right to tax deduction does not apply to:

• the unemployed;
• the same pensioners who have had no income for the last three years;
• entrepreneurs working under the simplified UTII program.

The legislative framework

The right to a tax deduction for expenses for dental services is enshrined in the Tax Code of the Russian Federation.

The legislation stipulates that the financing of expenses for the provision of medical benefits is carried out from local budgets.

The list of categories of citizens who can receive dental services at a reduced rate is prescribed in the Federal Law No. 1244-1 "On Social Protection of the Population" dated May 15, 1991. The procedure for granting benefits for prosthetics to veterans is described in the Federal Law No. 5 "On Veterans" dated 01/12/1995.

How to get reimbursed for dental treatment

In order to be reimbursed for your dental expenses, you must first understand how the reimbursement program works. Take into account three points:

• for a refund you will receive only 13% of the funds spent;
• if the treatment turns out to be not expensive, then from the amount of less than 120,000 rubles you will receive up to 13% refund;
• with expensive treatment, such as prosthetics, then a large amount, sometimes even the entire amount, is subject to return.

Before visiting the tax office, you will need to visit the dentist where you received the treatment and ask for a certificate of medical treatment of the oral cavity.

The dentist in the certificate should indicate which category of services your treatment belongs to - expensive or not. Already with this certificate, you can collect the following documents for the tax service. What might be useful:

• declaration of type 3-NDFL for the period of treatment;
• a medical contract with dentistry for the provision of certain services (signature and seal of the head or manager is required);
• checks or receipts for the services you paid for;
• if medical preparations from the list of those approved in Law No. 201 were purchased on a separate account, there must be prescriptions for them by a doctor with the company seal of the organization;
• a copy of the license of the dental clinic with a seal;
• certificate 2-NDFL, indicating the withholding of tax collection from wages for the period of treatment.

Close relatives, as well as children and spouses, have the right to pay for dental services for the patient. The procedure is similar if the payment was made by the patient himself.

Therefore, the amount of compensation will be directed to the payer's account. The collected package of documents must be taken to the tax office. The application form is available.

Photo: application for compensation for dental treatment and prosthetics

When registering your application, the service staff will issue a special number that allows you to track your documents and at what stage of consideration they are.

You can use the mail service to send documents. Sending is carried out with the notification of the addressee about the parcel through custom clearance.

It is quite convenient if you live far from the nearest tax authority (in the region) or you do not have time to stand in line.

It is very important to comply with the deadlines for filing an application for a deduction. You can apply only at the end of the current year, when there was treatment, that is, when the accounting department is closed.

You can claim compensation for treatment for a maximum of the previous three years, but on condition. That you have been working and withholding taxes for these three years.

This means that if dental prosthetics or other dental work was carried out in 2020, then an application for a tax deduction can be submitted already at the beginning of 2020.

At the same time, you can request a refund for the years 2020-2016-2015 if treatment was also carried out at that time.

The tax service may refuse compensation on the grounds. You can prove the groundlessness of their actions by contacting higher authorities of the service or directly to the court.

But with any of the chosen methods, you need to clearly and competently argue your arguments, correctness, backing up all the regulatory acts of the legislation of the Russian Federation.

The procedure for filling out the application form for non-working pensioners

Unfortunately, the state does not consider the possibility of a tax deduction for a non-working pensioner, but there are still tricks that can be pulled and reimbursed for treatment costs.

Even if the pensioner does not work, he can receive third-party income, which is also subject to 13% income tax.

Old people quite often rent out rooms or apartments, therefore, they have a lease agreement in their hands. Not only housing, but also a car, etc. can be rented out.

For a pensioner, his family and relatives can pay, which also gives the right to a deduction. And if he quit his job only recently, then it is advisable to keep certificates from the employer when leaving so that he can be submitted to the tax office.

The application looks identical as described above. Only the pension certificate is added to the package of documents.

Compensation for dental prosthetics for military pensioners is carried out out of turn in case of acute diseases of the oral cavity or as a result of an injury.

A military pensioner is issued a special coupon with which he has the right to visit a dental office and receive treatment.

Drawing up a sample document for disabled people of group 3

Disabled people belong to the category of beneficiaries, who are enshrined at the legislative level with the right to free prosthetics and other dental treatment.

To receive assistance to a disabled person or his guardian, if he cannot move independently, you need to collect the following package of documents:

• information about the composition of the family;
• passport;
• a certificate from the hospital, which claims the urgency of the treatment of the oral cavity;
• insurance;
• completed application.

Rules for applying for assistance to labor veterans

The package of documents for a labor veteran consists of:

• passport;
• certificate of a labor veteran with a copy, notarized;
• employment document confirming the length of service;
• insurance;
• notification from the dentist for urgent treatment.

Funds for servicing veterans are allocated from the state budget. But some types of implants are not eligible for financing, you will have to pay something at your own expense in full.

What factors determine the amount of benefits in Moscow

In the capital and its region, non-working pensioners are provided with free dental prosthetics. They also have a separate queue at the clinic.

Preferential prosthetics of teeth is carried out under certain conditions. The fact of the presence of a pensioner's certificate or a document on the assigned status does not give the right to free treatment, because the number of registered beneficiaries exceeds the financial capabilities of the budget.

Free prosthetics is provided only for medical reasons, the certificate of which is a certificate issued by the state. polyclinic.

Compensation for the treatment and prosthetics of teeth is assigned in accordance with the current legislation to citizens of the Russian Federation. These dental services are among the most expensive. Many people are unable to pay for them due to their poor financial situation, so the state has offered to return part of the funds spent on dentures and treatment through a tax deduction.

Features of receiving compensation

The tax deduction is a reduction in the tax levy on the income received by the dental practice. This means that after paying for dental prosthetics or their treatment, the organization that provided these services pays tax to the state treasury, and you return this contribution in the amount of 13% to your account when you provide all the necessary papers to the IFTS.

To date, the maximum amount that can be returned after the provision of dental services is 15 thousand 600 rubles. That is, you can return 13% only from the amount not exceeding 120 thousand rubles. If the amount for the services rendered is greater, then the amount of the tax deduction will remain the same.

List of dental services for which you can return the tax deduction

Despite the fact that every citizen of the Russian Federation has a CHI policy, many dental services are not covered by insurance, and, accordingly, are provided exclusively on a paid basis.

According to Decree No. 201, the Government of the Russian Federation approved a list of services that are paid by the patient on their own and which are subsequently subject to compensation payments. This list includes services such as:

1. installation of implants;
2. canal filling;
3. bite correction;
4. ultrasonic teeth cleaning with enamel whitening effect;
5. orthopedics;
6. installation of prostheses.

Since all of the above services are performed using particularly expensive materials, the payment for them is made not from the funds of the insurance company, but from the patient's own pocket. He is entitled to receive a refund for the cost of materials in the amount of 13% of the services provided, but not more than 15,600 rubles per year.

How to apply for compensation payments for the treatment and prosthetics of teeth?

In order to be reimbursed for dentures and treatment, you need to understand how the reimbursement program works. It is important to know here that you can return no more than 13% of the amount spent on services, of the cost not exceeding 120 thousand rubles.

Before you go to the IFTS, you need to take a certificate from the dentist confirming the examination of the oral cavity. Your doctor can tell you whether the services you need are expensive or not. After receiving such a paper, you will need to collect a number of documents for the IFTS:

• 3NDFL declaration for the period of dental procedures;
• an agreement concluded between you and dentistry for the provision of services, with all seals and signatures;
• checks for payment for dental services rendered;
• prescriptions for the purchase of drugs from the list approved by Federal Law No. 201 (if any);
• a photocopy of the license for the provision of dental clinic services with the appropriate seal;
• certificate 2NDFL, proving the tax deduction from the salary for the duration of treatment.

Immediate relatives may pay for dental services for a patient. The procedure for returning compensation is the same as if it were received by the patient himself.

After submitting all the documents, the IFTS will register your application and assign it a special number to track the stages of its consideration. After a positive decision is made, the compensation payment will go to the payer's account using the specified details.

When submitting documents to the IFTS, it is imperative to take into account the deadlines. You can send an application for a tax deduction only at the end of the year in which treatment and prosthetics were performed, that is, after the closing of the annual report by the accounting department. Moreover, you have the right to demand payment of compensation for the previous three years, but only if during this time you were officially employed. This means that if dental services were provided in 2018, then you can receive a tax deduction at the beginning of 2019 for 2018-2017-2016.

If you receive an unreasonable refusal from the IFTS to pay compensation for dental prosthetics and treatment, you can apply to the court to resolve this issue.

Can non-working pensioners receive compensation for prosthetics and dental treatment?

The current legislation does not provide for the possibility of obtaining a tax deduction for pensioners who do not officially work. But still, they can return the compensation if their relatives submit all the necessary documents to the INFS for them. Or pensioners can apply personally, provided that they quit their jobs quite recently. To do this, they need to ask their former employer for 2NDFL certificates for previous periods and write an application to the INFS.

How to get compensation for dental prosthetics for people with disabilities?

Disabled persons of any group are classified by law as beneficiaries. They have the right to receive free dental treatment and prosthetics.

To receive compensation, a disabled person or his representative needs to collect the following set of documents:

1. Russian passport;
2. a certificate indicating the full composition of the family;
3. a document from the clinic, which indicates the urgency of dental procedures;
4. insurance;
5. an application filled out according to the sample.

What documents are needed to process compensation payments for prosthetics for labor veterans?

Before applying directly to the IFTS, labor veterans should collect the following documents:

• Russian passport;
• a photocopy certified by a notary and the original certificate confirming the status of a labor veteran;
• work book;
• insurance;
• a certificate from the dentist about the urgency of prosthetics or treatment.

Subsidies are allocated from the state budget for the treatment of teeth and the installation of prostheses for labor veterans. But not all types of implants are subject to government funding. If necessary, the veteran will have to supply some prostheses at his own expense.

Where can I get prosthetics with compensation?

Installation of prostheses and dental treatment with subsequent compensation can be carried out in municipal dental clinics and public hospitals. These are the only medical facilities that are covered by the statutory program. In private clinics, all dental services are provided at the expense of the patient's personal funds and cannot be compensated by the IFTS.

How can a non-working pensioner receive a tax deduction for treatment: is it possible to return the money

Can a non-working pensioner receive a tax deduction for medical treatment? The availability of pensions implies the achievement by a particular citizen of the age limit. At the same time, labor activity is terminated only at the discretion of the pensioner, which does not deprive him of the privileges provided for by law. The same principle applies to tax deductions and benefits. Compensation for medical services to pensioners is a form of expression of tax deductions. For non-working pensioners, this privilege has no restrictions, but provides for a number of conditions.

What is a tax deduction

Can a non-working pensioner receive a tax deduction for dental treatment, prosthetics and other types of medical services? To answer this question, you will have to confirm compliance with a number of conditions. This will help you qualify for a tax deduction for the cost of dental care and other similar services.

A tax deduction is a refund of money paid by a pensioner after the termination of the main labor activity. Finding out whether it is possible to return money for treatment to a non-working pensioner, it is enough to decide on the design of the deduction, which directly depends on the income received by the unemployed, and excluding pensions.

What income can a pensioner who has stopped working have? Any receipts of money subject to income tax are considered income even for a person who has received the status of a pensioner. These cash flows are:

• lease of property, formalized;
• sale of a car or housing owned by a pensioner for less than three years;
• payment of pensions provided not by the state, but by other companies.

The presence of such income gives the right to non-working pensioners to receive a tax deduction for treatment. In addition, it is possible to issue a reduction in the rate at the discretion of the citizen.

The refund of tax for treatment to non-working pensioners is carried out by issuing a deduction based on the amount of taxes paid for the period of receipt of income. The meaning of such a benefit is that the person pays for prosthetics, treatment and other dental services on his own, after which he sends a supporting document and returns the funds.

Calculation of the tax deduction

To correctly determine compensation for paid medical services to pensioners, you should pay attention to the indicators of possible deductions, as well as the conditions for their provision. The principle of calculation will not differ significantly from the general procedure for the implementation of such tax benefits.

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.

The second rule in the calculation is that the total amount of income in the reporting period should not exceed the amount that is due to the person as a deduction. This applies not only to pensioners themselves, but also to family members who receive income and apply for this type of relief.

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 from 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.

Based on the stipulated limits, the deduction in this case will be thirteen percent of one hundred and twenty thousand, since the total costs exceeded the limit. Accordingly, after prosthetics, a citizen will receive fifteen thousand six hundred rubles. This is the maximum possible amount for any option for implementing this tax benefit.

Registration procedure

How can a pensioner receive compensation for paid medical services? If a person is entitled to receive not only a pension, but also other official income without working, then it is necessary to go through several simple steps to process the deduction. The procedure is provided for and controlled directly by the Federal Tax Service.

The first point is the collection and preparation of documents. The authorized body for making a decision requires the following papers:

• a copy of an identity document;
• application (free form);
• declaration 3-NDFL showing income;
• medical information, receipts, checks confirming the fact of paid treatment;
• an agreement with a medical institution on the provision of services;
• prescriptions for medicines;
• clinic license.

The declaration is filled in according to the established rules. In order to prevent errors, you can contact the employees of special companies that prepare legal, accounting and tax papers.

Documents should be sent to the IFTS at the registration of the pensioner. This can be done in person, through a representative with a power of attorney, or by sending a registered letter. It is also allowed to use the portal "Gosuslugi". It is best to personally transfer the papers - in this case, it will immediately be known whether all the necessary information has been provided and whether the appeal has been registered.

The tax service checks the data within ninety days. Further, the pensioner must receive a written notification containing a positive or negative answer. Refusal must be reasoned. When a positive decision is made, the money is transferred to the specified account of the citizen no later than thirty days.

Dentistry today has become a rather costly procedure; some categories of citizens cannot afford it at all. But not everyone knows that our legislation provides an opportunity to compensate for the costs of dental services, namely, to take advantage of a tax deduction. In the article we will tell you how compensation is paid for the treatment and prosthetics of teeth in 2019, we will give an example of the calculation.

The tax deduction is not a full reimbursement of medical expenses, but a reduction in the tax payment that was paid from income. It is assumed that a working citizen who monthly pays tax from his income to the budget was treated at a dental clinic. So, using the right to compensation, he will be able to return the tax. At the same time, conventional treatment allows you to return 13% of 120 thousand rubles, and if expensive treatment was carried out, then there is no limit on the amount, you can return 13%, but already from the full cost of treatment.

Who can get compensation for dental treatment

Let us explain once again that the tax deduction is a return of the paid personal income tax, respectively, only persons who pay personal income tax can receive a deduction. Thus, non-working pensioners or entrepreneurs who pay a single tax cannot use such a deduction.

Therefore, in order to receive compensation for dental services, the following conditions must be met:

• a citizen must have income from which he pays personal income tax. The exception is income in the form of dividends, even though dividends are subject to income tax, they cannot be deducted;
• the dental clinic in which the treatment took place must have Russian licenses. The exception is dental clinics in Crimea, some of which continue to operate under licenses from Ukraine, but also allow you to receive compensation;
• expenses for treatment and prosthetics, as well as for the purchase of medicines, must be made personally, or for the spouse, for parents and children under the age of 18;
• the service of a dental clinic, or a drug for which a deduction is planned must be included in the List (Government Decree No. 201 of 2001). Read also the article: → “What medicines are free for pregnant women”.

Who is not entitled to reimbursement for treatment

• citizens officially unemployed;
• non-working pensioners (or those pensioners who do not have taxable income or have not had it within the last three years);
• entrepreneurs on the simplified tax system and UTII.

In order for a pensioner to be able to receive a tax deduction, he must be a personal income tax payer. Since the state pension is not subject to taxation, there is nothing to return from.

But there are some exceptions when a pensioner can still receive compensation for dental treatment:

• the pensioner works and receives income subject to personal income tax;
• has income from the rental of property (cars, apartments) and pays tax on this income;
• has other taxable income (one-time earnings, etc.);
• sold the property;
• worked and paid tax no more than three years ago.

In other words, if a pensioner has taxable income at the present time, or had such income no more than three years ago, then he generally claims tax benefits.

Who Can Get Dental Benefits

In some regions of the Russian Federation, benefits for dental prosthetics are provided to the following categories of citizens:

• Disabled and WWII veterans;
• Disabled people with a supporting document;
• Home front workers;
• pensioners by age;
• Victims of repression and rehabilitated.

In order to receive a benefit for prosthetics and treatment, you need to contact the social security authorities at the place of registration. In which institution these benefits are provided, you need to find out directly from the commercial dental clinics themselves. State clinics are obliged to provide treatment and prosthetics to the listed categories of citizens on preferential terms.

The procedure for calculating compensation for dental treatment

When calculating the amount of compensation for the treatment and prosthetics of the teeth, three criteria must be taken into account. Firstly, the amount of compensation is only 13% of the costs incurred for treatment. Secondly, the amount of tax deduction for an inexpensive type of treatment is provided in the amount of no more than 13% of the threshold of 120 thousand rubles, that is, 15.6 thousand rubles. If a citizen received expensive treatment, which is included in the list of expensive services, then the entire amount is subject to compensation.

By the way, when issuing a tax certificate, dentistry will indicate what type of service the treatment belongs to - whether it is expensive or not. And thirdly, you can only return the amount of personal income tax paid for the year in which the treatment was carried out.

Compensation example

Petrova O.P. in 2016 she worked and received a salary of 32,000 rubles, for 2016 she paid personal income tax in the amount of (32,000x12)x13% = 49,920 rubles. In the same 2016, she paid for dental treatment in the amount of 50,000 rubles. and performed an operation on implantation of teeth in the amount of 350,000 rubles.

Dental treatment refers to ordinary types and the deduction for it should not exceed 13% of 120,000 rubles, that is, no more than 15,600 rubles. and implant surgery is already an expensive type of treatment and the deduction will be 13% of the total cost of treatment.

Calculation: 50000x13% = 6500 rubles. This is less than 15,600 rubles, so Petrova can receive compensation in full. The deduction for expensive treatment is 350,000 rubles x 13% = 45,500 rubles. The total amount of compensation is 6500 + 45500 = 52000 rubles, but since the income tax paid is only 49920 rubles, the compensation will be the same amount and the rest is not carried over to the next year.

But, there is another option, when her husband pays for Petrova, whose salary is 80,000 rubles, and the personal income tax for 2016 is 124,800 rubles. Then compensation can be received in full. But there is one condition: the certificate of payment for treatment must indicate that the payment was made by her husband.

Documents required to receive a tax deduction

The timing of receipt and instructions for receiving compensation depend on the method of obtaining it.

1st Method: the taxpayer applies to the IFTS at the end of the tax period. The list of documents for 2017 required for this method is defined in the Letter of the Ministry of Finance and the Federal Tax Service dated November 22, 2012 No. ED-4-3 /, is presented in the table:

List of documents	Explanations
Declaration 3-NDFL
Application for tax refund	To be completed by the taxpayer
Help 2-NDFL	Issued at the place of work
Agreement with the clinic	copy and original
Service payment information	Issued by the clinic
Prescription slip (if you paid for drugs) and payment receipt	Issued by a doctor
Marriage certificate, birth certificate (if the treatment of relatives was paid)	copy, original

If the clinic issues a certificate of payment for services, then a receipt for payment to the tax office is no longer required. In the main list of documents, there is no 2NDFL certificate, but it is needed to fill out the 3NDFL declaration, so you still have to take it from the employer.

2nd Method: in the year when the treatment was carried out, the deduction can be issued by the employer. The same documents will be needed, with the exception of the 2NDFL certificate, the 3NDFL declaration and the deduction application. Another application will be required - to confirm the right to deduct. Which of the methods is more profitable to choose depends primarily on when the treatment was completed. If it was held at the beginning of the year, then it was washed away to wait for the tax period to end, of course not, and it is better to contact the employer.

As a way to receive compensation, you can also consider the possibility of obtaining a deduction for close relatives.

For example, for a spouse who does not work, and therefore does not pay personal income tax, or for her child, but only until he reaches the age of 18. The fact that your child is still studying at the university, on a full-time basis, will not matter either. This restriction applies strictly by age. On the other hand, you can receive compensation by paying for the treatment of your parents, who are, for example, pensioners. By the way, you cannot receive compensation for the parents of the husband (or wife).

Summing up, we can say that before paying for treatment for yourself or your loved ones, you need to think carefully and calculate who is more profitable to pay for this treatment.

When can reimbursement for medical treatment be denied?

Let's analyze the situations when compensation for dental treatment may be denied:

1. Incorrectly completed 3NDFL declaration. It is often difficult for a person who is not directly related to accounting to understand how to fill out such documents. In this case, it is better to use the services of specialists.
2. Invalid payment certificate. Despite the fact that this document is filled out by the dental clinic on their own, they often make mistakes or inaccuracies. In particular, instead of marking code 2 (expensive treatment), there is code 1 (treatment is not expensive). Accordingly, by paying a huge amount, you may lose the full compensation for your treatment.
3. The treatment was paid for by the spouse, but this is not indicated on the payment certificate. If you decide that your spouse should use the right of tax deduction, then he must pay it directly in order to provide appropriate evidence to the tax authority. By and large, the clinic does not care who pays for the treatment, so you need to make sure that the name of the payer is correctly indicated.

Step-by-step instructions for obtaining a tax deduction

Consider step by step what actions you need to take to independently receive compensation from the tax authority:

1. Get a 2NDFL certificate at your place of work for the year in which the treatment took place;
2. Based on the 2NDFL certificate and treatment costs, fill out the 3NDFL declaration at the end of the year in which the treatment was performed;
3. Prepare copies of the required documents listed in the table above;
4. Contact the IFTS at the place of residence, providing all the documents.
5. Expect 4 months from the date of submission of the transfer of funds (3 months the tax office checks the documents and the transfer takes place within a month).

You can apply to the tax office only at the end of the year in which the treatment was carried out. That is, for 2016, you can apply only in 2017. But there are also pluses: you can receive compensation for the previous three years, that is, in 2017 you can compensate for the costs of treatment in 2016, 2015 and 2014. The application for a refund also indicates the details for transferring compensation. According to them, the tax and will transfer the deduction in a timely manner.

Now consider how to get compensation through your employer:

1. Write an application to the tax authority at the place of residence for the right to receive a social deduction.
2. Prepare copies of the documents indicated in the table, except for 3NDFL and 2NDFL.
3. After 30 days, receive a notification of the right to receive a tax deduction.
4. Give this notice to your place of work

And from next month, the employee will not be charged personal income tax. Moreover, if compensation is not received in full before the end of the year, the balance can be returned next year by contacting the tax office.

Answers to common questions

Question number 1.“My husband is disabled and receives dental treatment at a reduced cost. Can I, as a spouse, be compensated for his treatment?”

Of course, the main thing is that your name is on the payment certificate.

Question number 2.“I want to receive compensation for the past 2015 and 2014. How many declarations do I have to submit, one or two?

For each year, you must fill out a separate declaration, that is, in your case, you will have to fill out two 3NDFL declarations, for 2014 and 2015.