Tax deduction for prosthetics. What is a tax deduction for dental treatment
If you work officially and pay the required taxes on time, you can claim to return part of the money you spent.
If during the year you needed an expensive dental treatment, for which you paid for your own finances, contact the Federal Tax Service and get the amount of tax back.
Is personal income tax return possible for dental treatment and prosthetics?
Every citizen of the Russian Federation who is officially employed and receives a salary taxed by personal income tax in the amount of 13% can reimburse part of the expenses incurred by him for receiving medical care.
Dental treatment and prosthetics also belongs to the category of services for which a person is able to claim a tax deduction.
To return money for dental treatment through the tax office, several important conditions must be observed:
- a medical organization providing dental services must be officially licensed;
- the deduction is calculated solely on income taxed by 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 on hand all the necessary documents that can confirm the fact of the costs 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 paid for medical services from his own funds for the treatment of children, parents, an official spouse, and also incurred expenses for the purchase of medicines.
In the latter case, medicines must be prescribed by the attending physician and be included in the list established by Decree of the Government of the Russian Federation No. 201 of March 19, 2001.
How to return the tax for medical services?
A guaranteed deduction is paid to citizens subject to all of the above conditions in an amount equal to the actual costs incurred by them. Moreover, the maximum limit of such a payment is limited to 120 thousand rubles (in other words, the Federal Tax Service issues up to 15 600 rubles).
It is worth noting that this amount is considered to be total when receiving deductions for several reasons (for example, during medical treatment and 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 impossible to transfer it to the next year.
There are 2 ways to obtain a deduction:
- after the end of the year during which expenses are incurred;
- before the end of this year, if a 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 using a certain one).
In the first case, the citizen needs to prepare a voluminous set of documentation and provide it to the department of the Federal Tax Service at the place of residence.
After registration of the application, the tax authority carries out a thorough check of the securities within 90 days (if the application and declaration were filed at the same time, this period is reduced to a month). Money is returned to the citizen if the FTS makes a positive decision.
Regardless of the chosen method of processing a deduction for the return of monetary expenses for treatment, certain papers are presented to the department of the Federal Tax Service, listed below:
- identification;
- form declaration;
- 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;
- requesting a tax refund;
- contract for the provision of medical services (if concluded);
- a document certifying kinship with the child, spouse or parent (if the citizen pays for not own treatment);
- photocopy of the institution’s license (in the absence of the organization’s details in the concluded agreement);
- on depositing funds to the service payment;
- prescription form containing the stamp of the medical institution (if you bought medicines).
The exact list is finally set by the department of the Federal Tax Service, which is why it is recommended to check the list with government officials in advance.
If a citizen decided to receive a refund through an employer, the same documents are submitted to the Federal Tax Service for the tax deduction for dental treatment, but it is not required to present a declaration and a 3-NDFL certificate.
Instead of a request for payment of a guaranteed return, a certificate is drawn up to certify that the citizen has the right to receive this deduction (the document is prepared within a month).
After that, the employee applies to the accounting department with a statement drawn up in free form and a certificate issued by the Federal Tax Service. The rest of the work rests with the employer.
Calculation of the amount returned by the tax service
As indicated above, the maximum amount of 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 in the case of dental treatment or prosthetics is determined.
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 help, and a total of 40 thousand rubles worth of dental services.
Thus, a citizen has the legal right to return 5,200 rubles (this amount is calculated according to the formula “40 thousand x 13%”).
Reading time: 4 min.
Article 219 of the Tax Code provides for tax benefits for taxpayers who have spent large sums of money on services such as treatment and training for themselves and close relatives, voluntary life insurance or contributions to the funded part of the pension. Today, the topic of our conversation is the social deduction for dental treatment, the maximum amount of which is 120 thousand rubles and takes into account everything, and not just the services of the dentist.
Who is eligible for a tax deduction for dental treatment
To reimburse the money spent on the provision of dental services, you need to observe several rules:
- Be a tax resident (located in Russia for at least 26 weeks).
- Have an official income from which to pay 13 percent of personal income tax to the state treasury.
- Personally pay for all medical services in the field of dentistry.
The following citizens will not be able to issue a deduction:
- - The pension is not subject to income tax. If a person of retirement age continues to work, then there will be no problems;
- unemployed or not having official employment;
- Individual entrepreneurs who deduct funds under UTII, simplified or patent taxation system;
- women on maternity leave;
- persons whose treatment is paid by the employer;
- citizens who performed a dental examination in a clinic that does not have a license (accreditation);
- students without formal earnings.
Citizens have the opportunity to receive a deduction if over the past three years there have been expenses on the services of a dentist. For costs incurred in a later period, to issue a refund of excessively paid tax will not work. The main limitation is the amount of costs of 120 thousand rubles. But this limit applies to not expensive treatment. With expensive - you can return 13 percent of any amount of money spent, which is limited only by your earnings for the year.
You can receive a tax deduction not only for your treatment, but also for paying for the treatment of close relatives, which include: brother or sister, husband or wife, parents, children under 18 years of age.
Calculation examples:
Marfa Petrova decides to have a prosthetics in a private clinic. Petrova’s monthly income is 35 thousand rubles, or 420 thousand rubles a year. After examination, the dentist issued a verdict - 100 thousand rubles. The annual salary of Martha was more than 120 thousand and she had no other expenses, so she claims to be deducted in full: 100,000 x 13% \u003d 13,000 rubles.
Olga Korotysheva spent 110,000 rubles on the services of a dentist. All the services provided to her were not included in the list of expensive ones. In the same year, Olga paid 40,000 rubles for courses at a driving school. In total for the year Korotysheva spent 150,000 rubles, which exceeds the permissible limit of 120,000 rubles, so it will turn out to return only 120,000 x 13% \u003d 15600 rubles.
What dental services are expensive
Expensive dental services are not only those that hide numbers with a large number of zeros in the price list of clinics. These are services included in the list of Decree of the Government of the Russian Federation No. 201 dated 03/19/2001. The list of dental services includes: “Replantation, implantation of prostheses, metal structures, pacemakers and electrodes” and “Reconstructive, plastic and reconstructive plastic surgery”.
“Ordinary” services in dentistry:
- first aid for patients with acute pain;
- scheduled inspections;
- prevention of diseases of the oral cavity;
- therapeutic services;
- periodontal care;
- cosmetic dentistry;
- installation of braces;
- rehabilitation, etc.
Calculation example:
Maxim Viktorov, with an official income of 150 thousand rubles in 2017, visited an orthopedist. After the examination, the specialist recommended the implantation of three teeth, the issue price is 200 thousand rubles. Viktorov agreed and in June 2017 signed an agreement with the clinic. This procedure relates to expensive operations, the return could be: 200,000 x 13% \u003d 26,000 rubles, but it will only be 150,000 x 13% \u003d 19,500 rubles, since the annual income is lower than the actual costs.
How to implement income tax refund for dental treatment in 2020
A working citizen can go in two ways:
- Through employer. First you need to visit the Federal Tax Service to receive a notice of deduction. To do this, you need to collect a package of documents, contracts, checks and visit a tax inspector. Within a month, the service checks the paper and issues its “verdict” in the form of a notice. In the accounting department of the employer, you need to provide a tax certificate and an application for a deduction.
- Directly to the Federal Tax Service. The taxpayer collects documents and takes them to the tax office at the place of registration. After checking the submitted documents, the inspector decides to provide a deduction.
If a citizen wants to receive a deduction for relatives (husband or wife, child under 18 years old, parents), then the paperwork is drawn up for the person applying for deductions. If we are talking about husband and wife, then there is no difference - for whom the contract is drawn up and documents for payment. According to the legislation of the Russian Federation, all family property (including money) is shared.
For your convenience, we have developed. Enter the initial data and find out how much money you can return!
What documents are needed
To complete all of the above manipulations, you must have:
If issued at the place of work:
- notification of the right to receive a deduction;
- application for deduction;
- documents confirming kinship - in the case of filing documents for deduction for the treatment of relatives - a marriage certificate, his birth or children;
- checks an agreement with a health care institution.
Directly at the tax office:
- passport;
- 2-personal income tax;
- completed declaration of 3-personal income tax;
- application for deduction;
- checks and contract with the clinic;
- make copies of the license of a medical institution;
- documents confirming kinship - if registration is for a relative - marriage, birth certificates.
You can fill out a declaration at home by downloading a blank form and sample at the end of this article.
Terms of receipt of payment
When applying for social deductions for dental treatment through an employer, it will take a maximum of a month to receive a notification from the tax. After the check is over, documents will be sent from the Federal Tax Service to the employer, after which money will be returned.
The time limit for considering a case when a citizen applies directly to the Federal Tax Service will be three months, and one month will take the transfer of funds.
Working citizens who receive wages with which 13% of personal income tax is withheld are entitled to income tax refund for dental treatment.
But this procedure has its own characteristics. And in this article we will analyze:
- who can and who cannot get a tax deduction;
- what is the maximum amount you can return;
- what is included in the usual and expensive treatment;
- what documents need to be collected for income tax refund;
- what further actions need to be taken to return part of the money spent.
The main stages of processing a deduction for dental treatment
At the first stage, it is necessary to collect documents, a detailed list can be found in this article.
At the next stage, the collected documents are submitted to the tax authorities. This can be done in person, or send documents by mail. If documents are sent through an official representative, which is also legal, then he must have a notarized power of attorney.
Deadlines for the deduction of documents by the taxpayer
It is very important not to miss the deadlines for submitting documents. To receive a social deduction, a citizen has the right to submit documents within 3 years.
For example, if the service was received in 2018, then you can submit documents in 2019, 2020 and 2021. Who did not have time - he was late ... Later, it will not work to return the money.
The deadlines for submitting documents during the year are not limited: you can submit a 3-NDFL declaration both at the beginning of the year and at the end. Accordingly, the sooner the taxpayer submits a declaration, the faster it will receive compensation.
Duration of the deduction application
The declaration is submitted to the Inspectorate at the end of the year in which the treatment took place. The citizen's application is considered by the tax authorities within three months. During this period, a desk audit is conducted. And according to its results, either a positive or a negative decision is made.
In case of a positive decision, within 1 month the funds are transferred to the citizen to the specified bank account. In case of a negative decision of the tax authorities, a citizen has the right to file a complaint with the highest tax authority or court.
But if the taxpayer wants to receive a tax deduction for dental treatment through his employer, then he can do it in the same year in which these services were received. But a trip to the tax cannot be avoided, but after a month there is an opportunity to get a benefit and stop paying personal income tax for a certain period.
If you need help in filling out a 3-NDFL declaration, feel free to leave it. We work quickly and with pleasure! And in confirmation of this
Dental treatment, fortunately, has long been not associated with the terrible buzz of the drill, pain and other related troubles. Modern equipment and professionalism of doctors turned a trip to the dentist into a routine: he came, sat in a chair, anesthetized, treated. Beauty! The only thing that upsets more and more every year is the bills that we have to pay for this mandatory event.
To the delight of Russian taxpayers, there is a tax deduction for dental treatment. The social deduction for treatment includes any expenses for paying for the services of a medical institution, the expenses for dental services are also included there.
The main condition: in order to receive a deduction, you must be a resident of the Russian Federation, have official income and pay personal income tax (personal income tax) at a rate of 13%.
How much money can be returned for dental treatment
The maximum amount of social tax deduction is 120 thousand rubles. This means that up to 15.6 thousand rubles (13% x 120 thousand rubles) are returned to your account.
Example:
In September 2018, Sergey N. spent 75 thousand rubles on prosthetics. In 2018, he earned 650 thousand rubles and paid to the budget 84.5 thousand rubles PIT. What amount of return can Sergey count on? In 2019, Sergey has the right to file a deduction and return 9.75 thousand rubles (13% x 75 thousand rubles).
The 3-NDFL declaration is filed next year after paying for the service. In our example, Sergei was treated in 2018. This means that after a tax deduction, he can contact the tax office in 2019, 2020 or 2021.
Conditions for obtaining a tax deduction for dental treatment
- The medical institution must be licensed.
- You must save all payment documents that can confirm the costs of treatment and the purchase of medicines.
- You yourself paid for the treatment, not your employer. If the organization paid for dentistry, such expenses are not considered your personal expenses.
- The deduction is provided only for income taxed by personal income tax at a rate of 13%. Revenues at rates of 9% and 35% are not taken into account when providing a deduction. In addition, individual entrepreneurs are not entitled to a tax refund for dental treatment on the USN or with the payment of UTII.
Dental services include the installation of braces. If you paid braces to yourself or your child, you have the right to take these costs into account when submitting a 3-personal income tax return and get 13% of the costs into your account.
Remember the maximum amount! For one calendar year, you can return no more than 15.6 thousand rubles. This is 13% of the allowed deduction amount of 120 thousand rubles.
Documents for obtaining a tax deduction for dental treatment
How to certify documents
Copies do not have to be certified by a notary. On each page write “copy is correct”, put a signature with the decryption and the current date. As a rule, the tax office does not refuse to accept such documents.
We answer the questions that arise for citizens and medical institutions: is orthopedic dentistry (prosthetics) and surgical dentistry (implantology) an expensive treatment?
In accordance with subparagraph 3 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation (hereinafter - the Code), when determining the size of the tax base in accordance with paragraph 3 of Article 210 of the Code, a taxpayer is entitled to receive a social tax deduction, in particular, in the amount paid by him in tax period for treatment services provided to him by medical organizations or individual entrepreneurs engaged in medical activities (in accordance with the list of medical services approved by the Government m of the Russian Federation).
Moreover, in accordance with para. 4 subparagraph 3 of paragraph 1 of Article 219 of the Code on expensive types of treatment in medical organizations or for individual entrepreneurs engaged in medical activities, the amount of social tax deduction is taken in the amount of actual expenses. The list of expensive types of treatment was approved by Decree of the Government of the Russian Federation dated March 19, 2001 No. 201 "On approval of the lists of medical services and expensive types of treatment in medical institutions of the Russian Federation, medicines, the amount of payment of which at the expense of the taxpayer’s own funds is taken into account when determining the amount of social tax deduction (hereinafter referred to as the List).
In a letter dated October 27, 2011, the Ministry of Finance of Russia No. 03-04-05 / 7-818 reports that on the issue of referring orthopedic and surgical dentistry to any expensive type of treatment stipulated by the List, one should contact the Russian Ministry of Health and Social Development.
The Ministry of Health and Social Development of Russia, in a letter dated November 7, 2006 No. 26949 / MZ-14, clarifies and by letter of November 8, 2011 No. 26-3 / 378332-2065, confirms that the operation to implant dentures is included in the List of expensive treatments in medical institutions of the Russian Federation, sizes expenses actually incurred by the taxpayer for which are taken into account when determining the amount of social tax deduction (clause 9), approved by Decree of the Government of the Russian Federation of March 19, 2001 No. 201, and the medical institution is entitled to issue a certificate for submission I it to the tax authorities of the Russian Federation, indicating services code 2 during this operation. Considering that in these letters the Ministry of Health and Social Development of Russia refers to expensive types of treatment specifically only dental implant implantation operations, other prosthetics (orthopedic dentistry) should be referred to treatment with service code 1, according to which the maximum amount of social tax deduction is 120,000 rubles. in conjunction with other social deductions in the tax period.