How to get a deduction for dental treatment. List of documents for tax deduction for dental treatment

Return income tax for dental treatment is a fairly profitable procedure that allows individuals to use medical services at a lower price.

Not every taxpayer knows what conditions and actions need to be met to successfully reduce the size of the tax base. In this regard, this article will provide the most comprehensive and understandable information about the tax deduction for dental treatment.

Dental treatment is a kind of material compensation that is awarded exclusively to taxpayers by the tax office for expenses associated with paying for dental services. This type of deduction is usually referred to as, which are described in detail in article 219 of the Tax Code.

ATTENTION! It is possible to return income tax for payment for medical procedures aimed at dental treatment even if the taxpayer paid money for his father, mother, child, wife or husband.

Deduction amount

Typically, the amount of any tax credit is determined by calculating 13% of the total expense. However, certain restrictions apply to each type of deduction. In this case it is 120,000 rubles. To clarify exactly how the tax rebate for dental procedures is calculated, we suggest that you familiarize yourself with the following illustrative examples:

1. The total cost is 90,000 rubles. If a taxpayer spent 90,000 rubles on dental prosthetics, then he will receive about 11,700 rubles as financial compensation (90,000/100% = 900 is 1%, 900*13% = 11,700). The amount received individual can receive it in full at one time if during the year he paid exactly the same amount of material resources or more for personal income tax.
2. The total cost is 156,000 rubles. For example, if an individual for several recent years spent 88,000 rubles on treatment of her father’s teeth and an additional 68,000 rubles on herself, then overall size the expense will be 156,000, and the deduction, accordingly, will be 20,280 rubles.

It should be noted that if, when calculating the amount of the tax discount, the applicant for the deduction comes up with a figure of 121,000 rubles or higher, then he will be provided with the maximum possible monetary compensation in the amount of 120,000 rubles. Often, a similar situation occurs when one taxpayer pays for dental procedures simultaneously for several relatives.

Service list

To date, not all procedures provided by dental services are covered.

To find out whether you have the right to a reduction in the tax base in connection with payment for a particular medical service, just open Government Resolution No. 201 and find in it this type treatment. Otherwise, if the paid medical service is not included in the resolution, then financial compensation will not be issued.

In addition to dental procedures, an individual can return personal income tax for the purchase of equipment required for dental treatment, the list of which is also described in the resolution.

How to get a deduction

Refunding income tax for dental treatment and prosthetics takes place in just a few stages - you need to pay in full for dental services, collect all the necessary documentation, then transfer it either to the employer or directly to the tax office, wait until the verification period expires and withdraw funds from your bank card.

Documentation

One of the main conditions for payment of financial compensation for medical services is that the applicant for the deduction has the necessary package of documentation, and it must be correctly completed. An individual will need to prepare the following list of papers:

• Tax return and certificate. First of all, the tax inspector needs to provide a reporting document containing information about all expenses and income of an individual - a 3-NDFL declaration, as well as a document indicating the amount and frequency of income tax payments - a 2-NDFL certificate.
• Agreement. Before starting dental treatment or prosthetics, the taxpayer and the doctor, as a rule, enter into an agreement according to which this process will take place.
• . After the procedure for the provision of dental services is considered fully completed and paid for, the doctor must issue a certificate to the taxpayer confirming the fact of payment Money for the treatment provided.
• Receipts, checks, etc. In addition to the payment certificate, you also need to have documents that are directly related to the payment of funds by the taxpayer for medical therapy. As a rule, these are various checks, receipts, statements indicating the transfer of money from the taxpayer’s account to the clinic’s account, as well as any other documents of this kind.
• License. Russian tax legislation has adopted a rule: a reduction in the size of the tax base is possible only if the patient used the services of a dental clinic licensed to provide this activity.

Refund terms

An important factor influencing the tax inspector’s decision whether to issue a deduction or refuse a taxpayer is the deadline for submitting documentation. An individual applying for personal income tax compensation must fulfill two of the following conditions:

1. Don't rush to submit documents. In most cases, individuals who have just paid for treatment immediately begin to draw up documents and submit them for verification to tax service. This should not be done, since the package of papers must be filled out in full for the entire tax period, that is, for example, if prosthetics were paid for in 2017, then the documents can be filled out and submitted for verification no earlier than 2019.
2. Comply with the statute of limitations for deductions. According to the provisions of Article 219 of the current code, in order to return a certain part of the financial resources for dental treatment, no more than three years must pass from the date of payment for dental procedures. Thus, today it is impossible to receive a deduction for 2013.

Sometimes it happens that an individual pays for prosthetics, for example, in 2014, and then a year later in 2016 is again forced to spend money on dental services, but wants to issue a deduction for both expenses at the same time. In such a situation, this action is possible, since no more than three years have passed since 2014, which means that the taxpayer can return personal income tax for both this year and 2016 at the same time, which will allow one to spend much less time collecting documentation.

Every working citizen receiving wages, from which 13% of personal income tax is withheld monthly, you can claim a refund of income tax for dental treatment.

In what cases is a dental deduction allowed?

According to Decree of the Government of the Russian Federation No. 201, in order to refund the tax payer for dental treatment, the following requirements must be met:

1. A deduction of 13% is made from a citizen’s salary.
2. The service received is included in the numerical acts.
3. The taxpayer paid the entire amount of the service himself.

The following cannot count on receiving compensation in the form of a tax refund for dental treatment:

• non-working pensioners;
• officially unemployed citizens;
• individual entrepreneurs registered under a simplified system.

If a refund is provided for dental treatment for a child under the age of majority, in this case he must be a relative or be under the legal guardianship of the taxpayer.

How to determine the deduction amount

Dental treatment in most cases is an expensive service, so money is a pressing issue for many. The law provides for a limit of 15,600 rubles, which is 13% of 120 thousand rubles.

According to these data, money spent on dental services exceeding the maximum amount is not refundable. You also need to take into account that if not only you, but also relatives turned to dentists for help, these expenses will be summed up, and the refund will be calculated from the total amount.

For example: Ivanov I.I. spent 80 thousand rubles on visits to the dentist. A week later, his wife needed dental treatment, the amount of which amounted to 70 thousand rubles. As a result, the amount spent on treatment amounted to 150 thousand rubles. Since the maximum amount with which a refund is allowed is 120 thousand rubles, compensation for the money spent will be returned in the form of 13%, i.e. 15,600 rubles.

But there is one more limitation - the amount of wages, or rather the income tax that is withheld from it. Return more than the amount It is impossible to get withheld from your salary.

Example: every month income tax is calculated from Ivanov I. in the amount of 800 rubles. For a year (800 × 12) 9,600 rubles are withheld from him. If in exactly the same situation he spent 150,000 rubles, then the amount of the refund would be equal to the income tax paid during the year - 9,600 rubles, which is 6 thousand rubles less than the maximum possible amount.

But besides usual treatment, the refund amount limit of which is defined as 120,000 rubles, there is also expensive treatment.

Therefore, if a medical service falls on this list, then 13% personal income tax can be paid on the full cost paid for the service.

How is the deduction for prosthetics and dental implantation calculated?

Dental implantation and prosthetics are the most expensive services in dentistry, so many people wonder whether it is possible to receive compensation for them.

Dental prosthetics is not considered an expensive procedure, so the limit of 15,600 rubles does not apply to it. And dental implantation is equivalent to expensive treatment, which is not subject to restrictions.

For example: Ivanov I.I. paid for dental implantation in the amount of 14,000 rubles. As a deduction, he can receive (14 thousand × 13%) from the full cost of the service, since it is expensive, 18,200 rubles.

Types of deduction

In some situations, you have to use the services of dentists, who are at the same time subject to expensive and normal look. In this case, you can receive a deduction of two types at once:

• 13% of the total amount of the expensive service;
• 13% of the amount of a regular dental service.

In such a situation, the income tax refund may be limited only to the amount of personal income tax paid for the year.

Making a deduction for dental treatment

First of all, you need to collect documents:

1. Tax return Personal income tax form No. 3.
2. Certificate of income, personal income tax form No. 2.
3. A copy of the passport pages: main and registration.
4. Application for refund of the tax balance with the current account number for transferring funds.
5. A copy of the agreement with the medical institution.
6. A copy of the dental office license.
7. Receipts or copies thereof for the provision of services.

In the material we will analyze in detail what documents need to be collected in order to return 13% of treatment costs. We'll tell you how long you can apply for a deduction and how easier it is to do it.

List of documents for tax deduction for treatment

The set of documents for a tax deduction for treatment is divided into several components:

1. Documents confirming the fact of treatment and expenses.
2. Evidence of relationship with the patient, if the applicant paid for services not for himself, but for his relatives.
3. Tax return or notice and related documents.

Let's look at each point separately. Necessary documents for social deduction for treatment are:

1. Agreement. The Federal Tax Service needs a copy. The party to the contract is not the patient, but the applicant for the deduction.

Important!

When expensive treatment requires purchasing Consumables or medications, this must be specified in the contract.

1. Payment certificate. The form is given in the order dated July 25, 2001 of the Ministry of Taxes and the Ministry of Health No. 289/BG-3-04/256. The certificate reflects the cost of medical care. operations and their types. Expensive treatment is indicated under the code “2”, simple – “1”. A separate certificate is issued for each code. The payer indicates the recipient of the deduction.

Important! In the mentioned order it is written that honey. the organization issues a certificate of the cost of treatment for tax deduction upon payment and upon provision of supporting documents. If some of the receipts are lost, the hospital may exclude this amount from general expenses.

1. The license is not medical. activity (copy). It will be needed if its details are not specified in the contract. In practice, some Federal Tax Service Inspectors request a license in mandatory.
2. Original certificate or extract from medical history that during treatment, materials and medications were used that were purchased by the payer because the clinic was unable to provide them.
3. Receipts (copies). To confirm the costs of purchasing drugs and materials, they are required. It is enough to confirm the costs of treatment with a certificate of payment. This is what the Ministry of Finance indicated in a letter dated. However, in reality, inspectors often request all receipts.

After the clinic has issued documents for income tax refund for treatment, you should prepare certificates of relationship between the recipient of the deduction and the patient:

• about marriage;
• about the birth of a child;
• own birth certificate (when treatment was provided to the parent).

Next step- preparation of documents for the return of money for treatment through the tax office according to the list:

• declaration;
• certificate 2-NDFL;
• copy of the passport;
• application for transfer of funds.

When contacting an employer to apply for a tax deduction for treatment, the following documents are needed:

• notification from the Federal Tax Service;
• statement.

Important!

A separate declaration is submitted for each year. It indicates the total costs of treatment in one or more hospitals.

Example 1

Nadezhda spent 13,400 rubles in 2017. for yourself and 51,800 rubles. for mom's surgery. Various hospitals provided assistance. As a result, Nadezhda received 2 packages of documents for a tax deduction for treatment. In 2018, she submitted one declaration, in which she indicated the total amount of expenses was 65,200 rubles.

Documents for tax deduction for dental treatment

To receive a tax deduction for dental treatment, you need documents according to the same list as for other medical services. help. For all dental services, except implantation, a certificate for refund of income tax for treatment is issued with code “1”.

Important! If you are planning to treat your teeth not in dentistry, but in a private office, make sure that the doctor is registered as an individual entrepreneur and works under a license. In this case, he is obliged to issue you a payment certificate.

Example 2

Anna decided to get fillings and treat caries. I went to a private dental office. The receiving doctor had a diploma and certificates of advanced training hanging on the wall. After payment, the doctor refused to give Anna a certificate. It turned out that he was working illegally: without a license and registration of an individual entrepreneur. Because Anna does not have documents to confirm the social deduction for treatment; the NFDL will not be returned to her.

For prosthetics and dental implantation

According to a letter from the Ministry of Health, implantation surgery is an expensive treatment. So, in the certificate on tax deduction For medical services, code “2” is entered. In contrast, prosthetics are considered standard treatment and are counted as “1”.

Example 3

Alexey received dental implants, which cost him a total of 463,100 rubles. Alexey paid the entire price at once. Dentistry issued 2 certificates. According to code 2 for the operation itself and implants - 433,200 rubles. For code 1 for examinations, photographs and related procedures – RUB 29,900. Alexey submitted documents to the Federal Tax Service to provide a deduction for treatment and returned 13% - 60,203 rubles.

List of documents for tax deduction on medicines

In this case, 2 documents serve as proof of expenses incurred:

• original recipe;
• drug receipts.

As indicated in the letter from the Ministry of Finance, the attending physician is obliged to write out a prescription for a tax deduction for medicines and put a special stamp on it. The procedure for filling out the form is contained in Order of the Ministry of Health dated December 20, 2012 No. 1175n. Sample prescription for drugs for tax deduction.

Important!

The validity period of the prescription is from two months to one year (in case chronic diseases).

Example 4

The doctor prescribed a hormonal drug for Margarita Nikolaevna. Issued a prescription for the tax office in the required form. It so happened that the woman bought the medicine very late, 3 months after the prescription. When Margarita Nikolaevna applied to the Federal Tax Service with documents to return the NFDL for treatment and medicine, she was refused. It turned out that at the time of their purchase the prescription had expired.

How to apply for a tax deduction for treatment

The taxpayer has the right to choose one of several methods. Thus, the Federal Tax Service is allowed to submit documents for personal income tax reimbursement for treatment:

• personally;
• through a representative;
• by mail;
• on the website in personal account.

In the latter case, all data is filled out online, and documents are attached in scanned form. The shipment is certified by an electronic signature, which can be obtained on the website.

Example 5

Valentina was afraid to send documents by mail and did not want to stand in line. She went into her personal account, filled out all the data sequentially, attached scans of documents for treatment for 3-NDFL and sent the declaration online. After 3 months, visiting the site, she saw that the verification was successful. In her personal account, Valentina created and sent an application, and after 2 weeks she received money into her account.

Deadline for submitting documents for deduction for treatment

You are allowed to apply to the Federal Tax Service for a deduction no earlier than the next year after payment for treatment. Deadline- 3 years. At the same time, the legislator does not set a specific date for application: documents can be submitted at any time during the specified period. In 2018, the Federal Tax Service is expecting declarations for 2015-2017.

Important! The Ministry of Health in a letter from the Ministry of Health emphasized that certificates and prescriptions for tax medical services. institutions are required to issue within 3 years after the end of the year in which the payments were made.

Example 6

Sergei had surgery in 2015. Just in case, I kept the contract and receipts. In 2018, he learned that he could get a deduction for treatment. He went to the clinic and, based on the checks provided, he was given a certificate for the Federal Tax Service. Sergey managed to submit the documents in 2018 and received a deduction. In 2019, time would have been lost.

If a person wants to receive a deduction immediately after the end of treatment, he has the right to apply for it at his place of work. They will immediately recalculate personal income tax and pay 13% of expenses along with your salary. You can use this method only in the year in which the treatment was paid for (

Working citizens who receive wages on which 13% personal income tax is withheld are entitled to a refund of income tax for dental treatment.

But this procedure has its own characteristics. And in this article we will look at:

• who can and who cannot receive a tax deduction;
• what is the maximum amount that can be returned;
• 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 get back some of the money spent.

The main stages of applying for a deduction for dental treatment

The first step is to collect documents detailed list You will find in this article.

At the next stage collected documents submitted to the tax authorities. This can be done in person or by sending documents by mail. If documents are sent via official representative, which is also legal, he must have a notarized power of attorney.

Deadlines for submitting documents for deduction by taxpayers

It is very important not to miss deadlines for submitting documents. A citizen has the right to submit documents to receive a social deduction within 3 years.

For example, if the service was received in 2014, then you can submit documents in 2015, 2016 and 2017. Those who didn’t make it in time were late... Later, it will no longer be possible to return the money.

There are no deadlines for submitting documents during the year: you can submit a 3-NDFL declaration both at the beginning of the year and at the end. Accordingly, the sooner the taxpayer submits the declaration, the sooner he will receive compensation.

Deadlines for consideration of an application for deduction

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 carried out. And based on its results, either a positive or negative decision is made.

If the decision is positive, the funds are transferred to the citizen to the specified bank account within 1 month. If the decision of the tax authorities is negative, the citizen has the right to file a complaint with the highest tax authority or court.

But if a taxpayer wants to receive a tax deduction for dental treatment through his employer, he can do this in the same year in which these services were received. But you won’t be able to avoid going to the tax office, but within a month you can get a benefit and stop paying personal income tax for a certain period.

If you need help completing the 3-NDFL declaration, feel free to leave. We work quickly and with pleasure! And to confirm this

In Russia, there is a mechanism that allows you to return part of the money spent on dental treatment, implantation and prosthetics. A tax deduction is a procedure that allows Russians to get back the amount of income tax they paid when purchasing real estate, studying, and including dental treatment. Income tax refunds can be made no later than three years from the date of treatment.

Conditions for refunding tax deductions for Russian citizens

• You are officially employed, you are a taxpayer, and your income is subject to personal income tax at a rate of 13%.
• Treatment was completed in medical institutions Russian Federation who have licenses to carry out medical activities established by the legislation of the Russian Federation (for residents of Crimea and Sevastopol in 2017, an exception is provided - medical institutions are allowed to have a Ukrainian license).
• Officially unemployed Russians, pensioners who have not worked for the previous three years, citizens making payments under UTII and under the simplified principle - cannot claim a deduction .

What dental procedures are we talking about?

• Endoprosthetics;
• pathological abnormalities;
• treatment of hereditary diseases using combined methods;
• therapeutic procedures for the treatment of connective tissues;
• procedures to restore damaged bone tissue;
• installation of dentures and implants.

There is no tax deduction for aesthetic procedures such as replacing healthy teeth and whitening them.

How much can you expect?

The maximum amount of treatment from which you will get 13% back is 120,000 rubles. Thus, you will receive 15,600 rubles (13% of 120 thousand) in your hands. Don't forget that the government will not refund you more tax than you paid in a year. Keep in mind that the balance of money exceeding 120,000 rubles is lost. Exception: Expensive services (replantation, implantation, installation of metal structures) do not have a maximum amount limit. In this case, you can expect a return of 13% of any amount spent.

For which of your loved ones can you receive a tax deduction for dental treatment:

• spouse (or spouse);
• parents;
• children under the age of 18, including adopted children.

In this case, contracts with medical institutions and payment documents are issued to the person who pays for the treatment and plans to receive a deduction for it. Please remember that when paying for several people, the refund is calculated on the total cost.

List of documents for tax refund:

• Tax return in form 3-NDFL in two copies (electronic form on the website of the Federal Tax Service of Russia);
• document from the place of work;
• copies of ID;
• application for a tax deduction with the definition of details for replenishing a bank account;
• a copy of the agreement with the medical institution with all appendices and additional agreements;
• copies of current licenses of medical institutions;
• payment receipt according to the approved payment form medical services issued by an individual entrepreneur or a dental organization;
• if the deduction is provided for children, parents or spouse, a copy of the birth or marriage certificate is attached;
• a power of attorney certified by a notary when representing the interests of family members.

Although the presented list of documents is complete, to avoid possible disagreements with employees Tax Inspectorate It is advisable to attach such documents.