How to save 13 percent on dental costs: counting money and collecting documents

Social tax deduction is a legislatively enshrined way to reduce the amount of payments for income tax due to the return of part of the funds paid for treatment procedures, training and charity.

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

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

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

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

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

Who is eligible for tax deduction

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

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

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

Deadlines for submission of documents and refund

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

You can receive reimbursement of treatment costs annually.

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

How much can be returned for dental treatment

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

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

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

What dental services are reimbursed

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

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

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

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

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

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

The Ministry of Health and Social Development in its letter No. 26949 / MZ-14 dated 07.11.2006. considers prosthetics to be an expensive type of treatment. But tax inspectors are guided by the letter of the Federal Tax Service dated December 25, 2006 No. No. 04-2-05 / 7, which excludes prosthetics from the list of expensive medical procedures.

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

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

List of documents, features of their filling

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

What is included in the required package:

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

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

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

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

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

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

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

In the "Deductions" section, check the box "Grant social tax deductions" and next to the appropriate type of deduction ("treatment costs" or "expensive treatment costs") indicate the amount expenses.

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

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

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

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

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

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

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

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

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

How money is returned

The transfer of funds is carried out in two ways:

• through the employer,
• tax service.

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

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

How to get a deduction for a pensioner

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

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

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