List of documents for tax deduction for dental treatment. Tax deduction for dental treatment: personal income tax return Tax deduction for dental treatment for employees
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
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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.
- 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.
- With a small income, a pensioner is allowed to distribute the social tax deduction between himself and his spouse who work and receive an official salary.
With additional income
The pensioner may have additional income:
- from renting out movable or immovable property;
- if he sold an apartment that was owned for less than 5 years or other property that belonged to him for less than 3;
- permanent or one-time earnings that were subject to personal income tax.
In such cases, the citizen has the right to return the tax.
Amount to be refunded
The amount of the deduction depends on the amount paid. A citizen can make a refund of 13 percent for dental prosthetics. The maximum amount is calculated from 120 thousand rubles. and is equal to 120000 * 13% = 15600 rubles.
If the calculated amount is less than the personal income tax withheld for the year, then it is returned at a time. When the deduction is greater than the tax paid, it is transferred for several years until it is paid in full.
Procedure
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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
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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
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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.
- 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.
- 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.
Video
Having paid for the service of dental prosthetics, the Russian taxpayer is entitled to a tax deduction from the corresponding expenses. What are the nuances of receiving this payment?
What is a denture deduction?
The installation of dentures is generally a paid dental service. In accordance with the provisions of Article 219 of the Tax Code, the cost of medical services provided on a commercial basis can be used as a basis for obtaining a tax deduction - belonging to the category of social.
The deduction in question is a refund by a citizen of the Russian Federation of a part of the income tax paid to the budget of the Russian Federation. The maximum amount of the corresponding payment is 13% of the cost of installing dentures, but not more than 15,600 rubles (13% of 120,000 rubles - the maximum amount from which a deduction can be calculated under the law).
There are a number of conditions for receiving the payment in question. Let's consider them.
Conditions for receiving a deduction
The prerequisites for receiving a deduction for the installation of dentures include:
- Transfer by a citizen to the budget of the Russian Federation of income tax in an amount not less than 13% of the cost of installing dentures - in the year that precedes the one in which the deduction is issued.
Social tax deductions are paid only on account of the personal income tax paid by the citizen in the amount of 13%. As a rule, this tax is calculated from wages under an employment contract. But not only from him: personal income tax can also be paid when receiving other income. Such as, for example, income:
- from the sale of real estate, vehicles;
- from renting out apartments and other property;
- from performing work under civil law agreements.
Having a job is one of the eligibility criteria, but there are others. It is important, in principle, to have income from which personal income tax was calculated and paid to the budget.
- The presence of a citizen making a deduction of documents confirming the fact of receiving and paying for services in a dental clinic.
Such documents in this case will be:
- application for payment in the prescribed form;
- document 3-NDFL;
- certificate 2-NDFL;
- a copy of the contract with a medical organization for the provision of dental services;
- a copy of the license of the clinic, valid at the time of the provision of medical services to the taxpayer;
- original certificate of medical services provided by the clinic;
- a copy of a cash document confirming the taxpayer's payment for medical services.
- Application for a deduction within a period not exceeding 3 years, starting from the year following the one in which the expenses for dental prosthetics were incurred.
All 3 specified conditions for obtaining a deduction must be simultaneously met, otherwise it will not be possible to issue the corresponding payment.
Deduction for dentures: algorithm for obtaining
Let's agree that A.V. Ivanov, who works at Light LLC, installed an implant worth 100,000 rubles at the Smile dental clinic in 2015. To receive a deduction from this amount, Ivanov A.V. need:
- Prepare a set of the following documents:
- declaration in the form of 3-NDFL (by drawing up a document on your own or by contacting a company providing such services);
- certificate 2-NDFL (by asking to make it in the accounting department of Light LLC);
- a copy of the contract with Smile LLC for the provision of dental services;
- a copy of the license of Smile LLC, valid at the time of the provision of services (by asking for it to be provided at the clinic’s registry);
- the original certificate from Smile LLC, confirming the fact of payment for the services rendered (similarly, by requesting it at the registry office);
- the original cash receipt issued by the cashier of Smile LLC directly when paying for dental services (again, by contacting the reception).
- Open a bank account (regular, for an individual, you can “on demand”), ask bank employees to print out its details. Or, if Ivanov A.V. has a similar account. already available - just find out its details in the bank.
- Fill out an application for a deduction (taking its form from the Tax Inspectorate at the place of residence or downloading it from the website of the Federal Tax Service).
In this application, you will need, in particular, to indicate the details of an open bank account - a deduction will have to come to it.
- Submit the indicated documents, as well as the completed application, to the Tax Inspectorate at the place of registration in the period from 01/01/2016 to 12/31/2018 - on any business day.
At the same time, Ivanov A.The. it will be necessary to keep in mind that the 3-NDFL declaration and the 2-NDFL certificate must be for the year preceding the one in which the documents for the deduction are submitted.
The amount of the deduction, which in this case will be 13 000 rubles, Ivanov A.The. will receive within 4 months after the submission of documents to the Federal Tax Service.
By paying for the service in the dental office, Russian taxpayers are entitled to a refund of the money spent for treatment. To offset some of the costs in dentistry, the government introduced a system of social tax deductions for dental prosthetics. This is a benefit offered by the state to payers of personal income tax.
As part of the CHI policy, patients receive basic services, while other procedures are paid for on their own. However, part of the costs are reimbursed through government programs.
Dental prosthetics is an expensive treatment that requires additional investments. The state has developed a system of deductions to partially offset the medical expenses of citizens.
The tax deduction is due to those taxpayers who have income taxed at a rate of 13%. This applies only to officially employed citizens of the Russian Federation, self-employed under civil law contracts, landlords who receive income from the rental of housing and persons who receive funds from the sale of real estate and a car.
For non-residents, the personal income tax rate is in the range of 9-30%. The unemployed and entrepreneurs on the simplified taxation system are not eligible for benefits. In accordance with the Tax Code of the Russian Federation, when paying personal income tax, expenses for paid treatment are excluded from the taxable base. Funds spent on yourself and close relatives are taken into account.
Return policy:
- Services are included in the list established by the legislation of the Russian Federation.
- Provision of medical services in specialized and licensed institutions.
- On the recommendation of a doctor, drugs from the generally accepted list were purchased.
The procedure for the return of funds for treatment is enshrined in Article 219, paragraph 3 and Government Decree No. 201 of 19.03.2001. The document indicates the names of medical services and medicines, for the payment of which a deduction is due.
The dental clinic must be located on the territory of the country and carry out activities in accordance with the state license. Most of the dentist's services are coded "1" and refer to conventional treatment, but a number of procedures, such as implantation, prosthodontics, replantation and installation of metal structures, are expensive. They were assigned the code "2". These services are not subject to a tax refund limit.
The corresponding decoding of the code and the name of the procedure is done by the clinic that performed the treatment. If the code “1” is indicated in the documents, then you will have to count on a refund of an amount of not more than 120,000 rubles. If the procedure corresponds to the coding "2", then the state pays the entire amount in full.
It is necessary to check the right of return set in the list of services in advance. Cosmetic dental treatment, whitening, implantation are not reimbursed. But you can get a tax deduction for braces, implants, prostheses.
The list of services included in the list:
- Installation of seals.
- Prosthetics.
- Implantation.
- Removal of teeth.
- Cleansing the oral cavity.
Services must be licensed, and payment must be made in payment documents with a full breakdown of the amount and name of the service provided.
Return methods:
- Cash, transfer to the personal account of the taxpayer.
- Income tax reduction by the amount of the deduction withheld by the employer.
Reimbursement is received by the taxpayer who paid for his treatment, spouse, children, parents. The expenses not only for treatment, but also for the purchase of medicines / prostheses are returned.
Installation of dentures is a paid and expensive service. The deduction in question is a refund by a citizen of the Russian Federation of a part of the income tax paid to the country's budget. The maximum payout under Art. 219 of the Tax Code of the Russian Federation - 13% of the cost of installing dentures, but not more than 15,600 rubles. (13% of 120,000 rubles - the maximum amount from which the deduction is calculated).
You can return the amount not exceeding personal income tax during the past year. For self-calculation of the amount, the costs incurred for treatment are calculated and multiplied by 0.13. According to the 2-NDFL certificate, the amount of tax paid for the reporting period is determined. If the amount of the deduction is not more than the amount of tax paid, it will be returned in full. If the amount is not enough to deduct, only a part will be returned, and the remaining amount - after a year.
The procedure for reimbursement of personal income tax for dental prosthetics through the tax authorities consists in preparing documents confirming the right to reimbursement, filling out a declaration, and drawing up an application for a deduction. The taxpayer applies to the inspectorate at the end of the year in which the expenses were made, or at any time when returning for past periods, but no later than three years after the expenses were made. For example, having made prosthetics in 2015, the deduction will be received only in 2016-2018, and in 2019 there will be no right to withhold. A 3-NDFL declaration form is drawn up.
A package of necessary documents, video instruction
If you wish to reduce the personal income tax withheld by the employer by the amount of the deduction, the employee submits the necessary package of documents to the accounting department. Within a month, the inspectorate issues a notice for the right to use the deduction. According to these documents, the employer does not collect tax until the established amount is exhausted.
If the deduction amount remains at the end of the year, then the employer does not transfer it to the next period - the taxpayer receives the balance from the IFTS.
For example, in December 2015 Popova V.V. paid 50 thousand rubles for dental treatment. Having collected the necessary documents, the woman received a notification from the IFTS about the right to use the deduction and submitted it to the accounting department of the organization in May 2016.
The monthly income of an employee is 40 thousand rubles. The employer from May this year will not withhold income tax Popova VV (5200 monthly). The employee has the right to receive a deduction in the amount of 50 thousand rubles * 13% \u003d 6500. This means that this amount will not be collected in June, and tax withholding will resume in July.
You can submit an application and a declaration not only when you visit the inspection on your own, but also on the website of the federation of the tax service or through the public services portal. The application in electronic form is checked within 3 months, then the taxpayer comes to the inspection and provides a package of documents. On the site you can download a program for compiling a declaration.
Main package of documents:
- Passport of a citizen of the Russian Federation.
- Application for payment of deduction.
- Form 3-NDFL.
- Certificate of income 2-NDFL.
- A copy of the contract with the dental clinic.
- Documents on committed expenses (checks).
The deduction for the treatment of a child is due only to parents or adoptive parents. There is no deduction for the paid treatment of a brother, sister, nephews or other children. They provide documents of kinship and contracts (birth certificate, marriage certificate), doctor's prescription, checks for treatment. The child must be under 18 years of age at the time of treatment and deduction. The exception is persons with disabilities over 18 years of age.
The declaration in the form 3-NDFL is filled out by hand with black or blue ink or drawn up using a special program. The following design methods are unacceptable: printing on both sides, strikethrough and corrections, damaged barcode, inaccurate binding of pages. The title page, sections 1 and 2, sheets A and E are filled in the document. The taxpayer certifies each sheet with a signature.
You can apply for a refund in person, transferring authority to a trusted person or sending it by mail. The first option is considered the best, since all the nuances and shortcomings can be corrected in a timely manner.
Within three months from the date of submission of tax documents, a desk audit is carried out, as a result of which a decision is made. If approved, the funds are transferred to the taxpayer to the specified personal account within a month from the date of completion of the desk audit. If the return is refused, the taxpayer will appeal against the said decision to the inspectorate that carried out the inspection, to higher authorities or to the court.
Other ways to compensate for treatment
Pensioners, labor veterans and the disabled can also reimburse the money spent on prosthetics. But there are certain subtleties in the right to receive a deduction or benefit.
Getting a tax deduction for dental prosthetics for pensioners depends on whether a person works, whether he has other income, which is taxed at a rate of 13%. If a person is officially employed, continues to work, then the procedure for obtaining a deduction from him is the same as for all citizens. If the pensioner is not officially registered, then his income is not subject to taxation - according to Art. 208 of the Tax Code of the Russian Federation, there is no right to a deduction for dental treatment.
The best option for personal income tax reimbursement for prosthetics is the documentation by the payer of dental services for working children. By law, the child receives the deduction for the parent. In the payment documents and the contract for the provision of services, children are indicated as payers of an expensive service.
Compensation for dental prosthetics at the tax office is made in the standard way. The amount of income tax refunded for prosthetics depends on which procedure was paid for. Thus, the installation of prostheses (except for implants) is a standard treatment.
Disabled and labor veterans receive material assistance from the Social Security Fund at their place of residence. A standard package of documents is also attached.
It is likely that many have heard that when buying medicines or treating the same teeth, you can get some of the money back, but not everyone knows what are the grounds for this and what is the return percentage. This can be done on the basis of a tax deduction. What is it and how to return money for dental treatment, we will consider below.
The concept of tax deduction
This is the name of that part of the income of a citizen, which, according to the law, cannot be taxed. That is, when a person is officially employed and pays the state a certain amount regularly from his earnings, he has the right to return the amount of 13% spent on treating himself or one of his family members. You should also prepare in advance documents for teeth and other diseases, you may be allocated a certain amount. We will give an example of its calculation in the material a little later.
What are the tax deductions for dental treatment?
How to treat teeth for free or at least with a good discount? This question is certainly of interest to many, given the fact that high-quality dental services are far from the cheapest.
So, who can hope to receive a tax break?
- Persons who have paid for services in medical institutions on the territory of the Russian Federation, if they are included in a special list to which the benefit in question is due, and when the institution where the treatment is carried out is licensed.
- A person who has contributed to the voluntary health insurance of himself and his relatives.
Naturally, all documents for a tax deduction for dental treatment must be on hand so that a person can confirm his right to such a discount.
How to determine the amount of compensation
The next question that certainly interests citizens is the question of the amount. How to calculate and apply for dental treatment? First, let's look at the formulas for determining the required amount.
So, you should not count on a larger figure than your income tax, remember this. The total amount that can be returned is 15,600 rubles, but not more than 13% of the total price tag. The maximum amount from which the tax is calculated is 120 thousand rubles.
However, the exception to the restriction does not apply if you have to order an expensive medical service, where the amount will be much higher. However, for example, a tax deduction for dental implants may not be included in the list of such services, everything should be checked with a doctor at the clinic.
Cost Calculation Example
For example, you receive a monthly salary of 25 thousand rubles. Accordingly, your annual income will be 300 thousand rubles, and the tax on this amount is 39 thousand, or 13%.
During the year, you spent 180 thousand on dental treatment, however, given that the maximum allowable deduction amount is fixed at one hundred and twenty thousand, your compensation will be 15,600 rubles.
Registration procedure
So, here is the algorithm of actions that is needed to get the coveted discount when visiting a medical facility:
- collect all documents for a tax deduction for dental treatment (the list will be presented below) and certify their copies;
- prepare a tax return in a special form and write a corresponding application;
- bring all the papers to the territorial tax authority either on your own or send them by mail in a valuable letter;
- wait for the authorities to verify all the information you submitted within three months, after which you will be notified in writing;
- if the decision is positive, funds will be transferred to your account that you can spend on treatment.
Required list of papers
Documents for a tax deduction for dental treatment will need to prepare the following:
- declaration regarding the payment of taxes;
- civil passport and copies of the main pages;
- certificate of income from the place of work (if you worked in several places during the year, require it in each of them);
- application for the return of part of the tax;
- certificate of payment for the services of the clinic where the treatment is being carried out;
- an agreement with a medical institution for the provision of services;
- copy of dental license.
In cases where a deduction for voluntary medical insurance is issued, a policy and documents are required that confirm the fact of payment of regular insurance premiums, as well as a copy of the company's license.
When a family member is sent for treatment, a birth certificate (if it is a child) or a copy of the marriage certificate (if the second spouse) will be required.
Compensation for dental implants
Those who received a tax deduction for dental treatment claim that there is a chance to receive a part of the money for many procedures, including the installation of implants. Such a service in dentistry is one of the most expensive, so the issue of its partial compensation cannot but be of interest to potential patients.
In the list of expensive medical procedures, the partial repayment of which with a tax deduction is not limited to the amount of thousands, there is an item on replantation, implantation of prostheses and metal structures, on the basis of which you can try to compensate for an expensive procedure. Of course, everything is decided on an individual basis, but it's still worth a try.
What medical services are eligible for tax credit
You can partially repay the cost of the following types of services, regardless of whether it concerns dentistry or other medical areas:
- diagnosis and treatment on the basis of contacting an ambulance;
- prevention and rehabilitation of patients, as well as examination;
- providing medical assistance when contacting a specialized specialist;
- Spa treatment;
- population.
Loss of the right to receive benefits based on a tax deduction
There are a number of situations when it is impossible to compensate for the payment of medical services in this way, among them:
- if a person is an individual entrepreneur and his income is taxed not at 13%, but more or less;
- when the clinic does not have the appropriate license;
- purchased drugs are not included in the legally agreed list;
- if the right of deduction was not issued on time (it can only be used within three years from the date of payment for medical services).
How many times can this benefit be used?
It is quite natural that the question of how many times you can exercise the right to partially pay off the cost of treatment with a tax deduction will be logical. The answer is simple: the benefit is valid once a year, regardless of how many times you go to the dentist or purchase certain medicines.
Before using this program, carefully read the terms and conditions and find out if you can count on this type of treatment compensation.
Answers to common tax questions
Of course, there will still be a lot of questions regarding this topic. Here are the answers to the most common of them, which, perhaps, will shed light on many ambiguities:
- the parent has the right to pay for the treatment of the child, taking into account the tax benefit, only up to 18 years;
- the list of relatives for whom medical services can be partially repaid does not include brothers and sisters, but only children under 18 years of age, spouses or parents;
- treatment provided outside the Russian Federation cannot be partially compensated in this way;
- the purchase of medicines can be carried out on preferential terms only if they were prescribed by a doctor on prescription;
- expensive dental prosthetics is not included in the list of expensive types of treatment and cannot be repaid in excess of 15,600 rubles;
- you cannot use the service if you are not employed anywhere or if you are an individual entrepreneur;
- pensioners do not have the right to use this benefit, since they do not pay income tax, but children who have it can help them.
So, we learned what this compensation is, how to apply for a tax deduction for dental treatment and what documents should be submitted to the appropriate authority. In addition, now you know which types of medical services can be reimbursed and in what amount.
Education: Financial University under the Government of the Russian Federation. More than 9 years of experience in tax authorities. Date: September 15, 2015. Reading time 9 min.
Part of the costs of dental treatment, replantation, implantation, installation of metal structures and other dental procedures can be returned by the legislator through a social tax deduction. One of the main conditions is a correctly compiled package of documents submitted to the Inspectorate at the place of registration of the person. The maximum amount of the deduction is 120 thousand rubles, for expensive medical services, expenses are accepted in full.
The Tax Code of the Russian Federation provides for the possibility of returning part of the funds spent by a person for treatment, education, charity, etc. This tax preference is called a social deduction.
The most frequently claimed right to reimbursement of costs associated with treatment is dental services: dental prosthetics, implants, bridges, etc. One of the main conditions for obtaining benefits is the preparation and submission to the Inspectorate of a package of documents for a tax deduction for dental treatment. In addition, there are a number of other requirements, without which it will not be possible to reimburse the costs.
Grounds for deduction
- Receipt in the year in which the treatment was made, income at a rate of 13%.
If income was received in the specified period, for example, at rates of 9% and 35%, then it will not be possible to reimburse expenses. This is due to the fact that the basis of the social deduction (SC) is a reduction in taxable income at a rate of 13%, and not a simple reimbursement for medical services.
- Inclusion of performed dental procedures in a special list approved by the Decree of the Government of the Russian Federation.
In accordance with this list, the costs of replantation, implantation, and the installation of metal structures are classified as expensive types of treatment, SV, for which, it can be received in the amount of the full cost of the funds spent.
With regard to the installation of dentures, the financial department in its letter dated December 25, 2006 (Appendix No. 1) indicated that dentures are not included in the list of expensive services and costs for it can be accepted in the amount of no more than 120 thousand rubles.
However, in the same document, the Federal Tax Service noted that the Ministry of Health and Social Development was vested with the authority to classify certain medical manipulations as expensive.
The Ministry of Health and Social Development, in its letter, classified denture implantation services as an expensive type of treatment:
It should be noted that if code 1 (regular service) and not 2 (expensive) is indicated in the certificate issued by the medical organization, then the SV will be charged only for expenses not exceeding 120 thousand. If such a situation occurs, you can ask the employees of the institution to correct the code , motivating this by the fact that the treatment is classified by the Ministry of Health and Social Development as expensive. But a person is not entitled to demand a change in the indicator, since the decision to classify certain services as expensive is at the discretion of the medical institution.
- A dental organization or individual entrepreneur who provided services must have a license to carry out medical activities.
You can check whether a clinic or individual entrepreneur has the necessary license on the website of Roszdravnadzor.
- Treatment must be carried out on the territory of the Russian Federation
It will not be possible to receive a tax deduction for the treatment and prosthetics of teeth abroad. This is directly stated in the following letter from the Ministry of Finance of the Russian Federation:
The amount of the deduction and its transfer to subsequent periods
Unused balance cannot be carried over to the next year (Appendix 2).
The right to refund income tax for dental treatment can be exercised within 3 years from the date of the costs incurred.
How to get a tax deduction for dental treatment for relatives
You can reduce the personal income tax base not only for expenses for yourself, but also for your immediate family.
In what cases will a refund be refused?
Required documents for deduction and features of their completion
The standard package of documents submitted to the Inspectorate includes:
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This list is established by the Letter of the Finance Department and is exhaustive. The Inspectorate is not entitled to refuse to return personal income tax for failure to submit checks, licenses or other documents not named in the list.
In order to exclude the claims of the Inspectorate employees, we still recommend attaching the following documents:
- Copy of passport and TIN;
- Copy of the license;
- Checks for payment of dental services;
- Help 2-NDFL
The main stages of registration
- Collect the necessary package of documents;
- Fill out the declaration;
- Submit documents in person, by mail or through a representative to the Inspectorate at the place of residence (refer to clause 4 of article 80)
If the FL acts through a representative, then he must have a notarized power of attorney to represent interests.
- Wait for the decision of the tax authority
Within three months from the date of receipt of the documents by the Inspectorate, a desk tax audit (CIT) is carried out, as a result of which a decision is made to return or refuse to return personal income tax.
In case of a positive result, the funds must be transferred within a month from the end of the CNI.
If the application submitted together with the declaration did not specify the details to which the funds must be transferred, or it was not attached at all, then the tax refund will be made only after the specified document is submitted to the Inspectorate. The return period will be one month from the date of receipt by the tax authority of an application with bank details.
If, based on the results of the KNP, the deduction is denied, then the FL may appeal against the specified decision to the Inspectorate that conducted the audit, to a higher tax authority and to the court.
It should be noted that filing a claim with the court is possible only if the pre-trial procedure for appeal is observed.
Calculation procedure
The calculation of personal income tax to be reimbursed for services that are not related to expensive services is made according to the following formula:
The amount to be reimbursed from the budget is calculated taking into account the income paid in the tax period. That is, you can return the tax only in the amount in which the personal income tax was paid to the budget.
Example #2
FL in 2015 carried out implantation and dental prosthetics in the amount of 500 thousand rubles.
Since dental prosthetics is classified as an expensive service, the costs of it are subject to reimbursement in full.
The maximum deduction that can be claimed is 65 thousand rubles. (500 thousand * 13/100).
According to the 2-NDFL certificate, a person's income in 2015 amounted to 480 thousand rubles, personal income tax paid to the budget - 62,400 rubles. (480 thousand * 13/100).
A person can reimburse personal income tax from the budget in the amount of 62,400 rubles. At the same time, the balance is 2,600 rubles. cannot be carried over to the next year.
Example #3
In 2014 Alekserov V.V. paid for the installation of implants in the amount of 800 thousand rubles. for his wife, braces for his daughter (15 years old) in the amount of 100 thousand rubles. and dental prosthetics for himself for 150 thousand. The costs amounted to 1,050,000 rubles. The maximum amount of SV can be - 136,500 rubles.
Income of Alekserov V.V. in 2014 amounted to 2.5 million rubles. The amount of personal income tax calculated and paid to the budget for this income is 325 thousand rubles. Accordingly, he will be able to declare and reimburse all costs in the amount of 136,500 rubles.
Features of filling out a declaration
- The document can be filled out both by hand and using special programs;
- Ink color allowed blue and black;
- Corrections, printing on both sides, damage to the barcode and loss of other information due to inaccurate binding of sheets is not allowed;
The following sheets and sections must be filled in the declaration:
- Title
- Sections 1 and 2;
- Sheet A and E
For more information on how to fill out the declaration, see the following video:
Innovations 2016
According to the amendments made to the Tax Code of the Russian Federation and coming into force on January 1, 2016, a person can claim a deduction not only through the tax authority, but also at the place of work before the expiration of the year in which the expenses were incurred. That is, if the treatment was paid for in 2016, then the costs will be reimbursed in the same period.
It will be possible to reduce personal income tax by submitting an application and a certificate confirming the right to a deduction (to obtain it, it will be necessary to submit a package of documents to the Inspectorate and within 30 days the tax authority must issue the specified document).
Summarizing the above, we will reflect the key points of obtaining a social deduction for dental services:
- Expenses can be reimbursed only if the person had an income at the rate of 13% in the current year. Individual entrepreneurs in special regimes cannot use this benefit;
- The services rendered must be included in a special list (dental services, including expensive ones, are reflected in this list);
- A medical institution or individual entrepreneur must have a license and be located on the territory of the Russian Federation;
- Expenses can be reimbursed not only for yourself, but also for the next of kin (parents, children, spouses);
- The total tax refund period should not exceed 4 months (3 months for KNP and 1 month for a refund);
- You can only return personal income tax for treatment performed within the last three years. The balance of the deduction for the next year is not carried over;
- From 2016, it will be possible to receive a deduction through the employer in the tax period in which the expenses were made.
Tax refund 2017
There are several new rules. Find out all the nuances in the special report of the "Capitalist".
Author: . Education: VGNA of the Ministry of Finance of the Russian Federation (currently the Financial University under the Government of the Russian Federation), Faculty of Law, specialization - tax law. More than 9 years of experience in tax authorities.
September 15, 2015 .
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