Conditions for receiving compensation for dental prosthetics for a pensioner

Compensation payments for dental treatment - regulatory framework

An income tax refund of 13% of the amount paid can be provided to all citizens of the country who receive official income and are income tax payers. Some categories of citizens have the right to preferential prosthetics.

The legislative framework on the issue of compensation payments for dental services is as follows:

• Art. 219 Tax Code of the Russian Federation;
• PP No. 201 dated March 19, 2001;
• Letter of the Ministry of Finance No. 03-04-05/4878 dated January 29, 2018;
• Federal Law No. 178 dated December 21, 2001;
• Letter of the Ministry of Health of Russia No. 03-04-05/39799 dated September 25, 2013;
• Federal Law No. 5 dated January 12, 1995.

Who is entitled to a refund for dental prosthetics?

Some regions of Russia provide certain categories of people with benefits for dental prosthetics. These include:

• Veterans and disabled people of WWII
• Home front workers
• Persons who came under repression and were rehabilitated
• Persons with disabilities (must be documented)
• Pensioners by age

You can apply for compensation at the social security authorities at your place of registration. First you need to find out whether this dental clinic has the right to provide benefits.

State dental clinics provide benefits to the named categories of persons without fail.

Changes for 2022

In 2022, there are no fundamental changes in tax legislation regarding tax deductions provided to citizens of the Russian Federation. The Tax Code allows a limited amount of personal income tax to be refunded per year. This year, the maximum amount of social deductions spent on routine treatment is 120,000 rubles. You can return no more than 15,600 rubles for last year.

Implantology is an expensive treatment, especially if the procedure was done using high-quality prostheses and in a good clinic. According to current laws, expensive treatment has no restrictions in terms of tax deductions.

The maximum limit in this case may be the final figure of personal income tax paid for the past year. You cannot refund a larger tax amount than was contributed to the budget for the reporting period.

How many times can you receive a deduction?

The law allows you to receive an annual amount of compensation for dental treatment, as stated in Art. 219 of the Tax Code of the Russian Federation. The main rule: in each reporting year, refunds are made for new expenses. The balance that was not used last year does not transfer to the new year (message of the Ministry of Finance dated March 22, 2017 No. 03-04-05/16332).

Example No. 6.

Initial data:

• Stokov A.S. wishes to provide dental treatment for himself and his wife;
• The planned amount of treatment costs is 210,400 rubles.

Solution. Stokov A.S. decided to pay amounts of 105,200 rubles over two years.

For each year he receives compensation in the amount of 13,676 rubles.

Note. If he had paid for all the treatment at once, the compensation received would have been only 15,600 rubles, since the current limit is limited to 120,000 rubles.

Categories of citizens who can count on compensation

Every citizen who has spent money on the purchase of medicines, provision of medical care, or voluntary medical insurance has the right to apply to the tax or social authorities of the country, as well as at the place of work, to receive a social tax deduction.

Important conditions in this matter are:

• medical care was received in a specialized clinic that is licensed and operates legally;
• medical insurance was purchased from an organization operating within the framework of the laws of the Russian Federation and with a valid license;
• purchased goods and services were paid for with their own money, which is confirmed in the form of checks.

You can receive a tax deduction not only for your own treatment or prosthetics, but also for the following relatives:

• minor children (a working parent or official guardian can receive a deduction for this);
• retired parents who have no income other than a pension (working children are entitled to receive a deduction for them);
• wives or husbands (if one of the spouses does not work, then the working spouse can receive a deduction for him).

Pensioners who continue to work have the right to independently contact the tax office or write an application at their place of work and return 13% of the funds spent on dental treatment and prosthetics. There are no additional benefits or subsidies for persons of retirement age.

Preferential prosthetics are possible for the following categories of citizens:

• officers who retired due to length of service, health conditions, reaching retirement age, as well as family members;
• military and civilians taking part in military training;
• customs officers;
• firefighters;
• employees of internal affairs bodies;
• participants of the penal system;
• persons who received the title of Hero of the USSR, Russia, Socialist Labor and Labor, full holder of the Order of Glory and the Order of Labor Glory;
• military personnel and internal affairs officers who left the service due to becoming disabled while performing their duties.

The amount of social tax deduction for dentures for pensioners

At the end of the year in which the payment for treatment and medications prescribed by the doctor was carried out, you can return 13% of the funds spent, but not more than 120 thousand. rubles If expensive methods were used, then the refund is made from the full cost of treatment. In particular, these include prosthetics on implants.

Social tax refunds are provided for treatment in both public and private dental clinics. The only condition is that the medical institution must have a license for the relevant type of activity.

Who is not entitled to monetary compensation?

Reimbursement for treatment and prosthetics is not available for the following categories of individuals:

• Pensioners who do not have any other income subject to personal income tax cannot apply for a social refund. According to the law, only persons who are officially citizens of the country and carry out activities subject to personal income tax can count on monetary compensation. Pensions are not subject to this tax.
• Persons under 18 years of age cannot claim financial compensation due to age restrictions and lack of wages.
• Unemployed citizens of the Russian Federation.
• Persons who do not have Russian citizenship.
• Individual entrepreneurs operating under UTII and simplified taxation system.

Categories of persons entitled to compensation

Since the tax deduction is a refund of personal income tax, only those persons who contribute this personal income tax to the state treasury can receive it. According to this principle, pensioners who do not work, as well as individual entrepreneurs paying a single tax, cannot return funds.

A mandatory condition for a personal income tax refund is the official employment of the pensioner.
Conditions necessary to process a refund:

• The person claiming the deduction must be officially employed with income subject to personal income tax. Citizens who live on dividends cannot receive a deduction even though they are subject to income tax
• The clinic where the patient received medical care must be licensed. Moreover, licenses must be Russian. Clinics located in Crimea are an exception. They operate under Ukrainian licenses, but also give the right to a refund
• The patient must spend money on treatment and purchase of medications personally for himself, his spouse, parents or child under 18 years of age
• Compensation is not paid for all types of therapy, but only for those included in the List (Government Decree No. 201 of 2001). The same applies to medications

Dentist services and calculation examples

You can receive compensation for the following types of dental services:

• treatment of teeth, bleeding gums, caries and other oral health problems;
• filling;
• prosthetics;
• installation of braces;
• teeth whitening procedure;
• oral hygiene procedures, including teeth cleaning;
• implantation.

When preparing a package of documents for the tax authority and for the accounting department at your place of work, you should request a certificate from the dentistry where the treatment was carried out. The document specifies what type of service is provided - ordinary or expensive.

Example of tax deduction calculation:

Russian citizen Olga Petrova paid income tax in the amount of 78,000 rubles for 2022. In the same year, she was in a dental clinic, where she received dental treatment at a total cost of 80,000 rubles and implantation of dentures at a cost of 600,000 rubles.

• 80,000 * 13% = 10,400 – funds available for reimbursement for treatment;
• 600,000 * 13% = 78,000 – tax refund for expensive treatment;
• 120,000 * 13% = 15,600 – the limit available by law.

Olga has every right to reimburse personal income tax for routine treatment, because the amount to be reimbursed does not exceed the established limit.

78,000 – 10,400 = 67,600 is the balance of income tax paid by Olga for 2022.

Having a balance of 67,600 rubles, Olga will no longer be able to return the entire amount of income tax (78,000 rubles). In this situation, Olga’s husband could receive a refund, whose salary last year was 120,000 rubles, and the amount of income tax paid was 187,200 rubles. But for this it is important that it is the husband who pays for the implantation of Olga’s dentures. He should have done this from his own account and received payment documents from the clinic in his name.

Transactions to which benefits do not apply

Categories of beneficiaries can have free dental treatment and prosthetics, but only if the following conditions are met:

• all medical procedures must be carried out by specialists only in public dentistry and public medical institutions;
• prosthetics are made from ordinary, most affordable Russian materials, without using precious metals, ceramics, expensive foreign materials, etc.;
• The list of free services is limited; it can be obtained additionally from a social service worker, but it does not include implantation and other types of expensive treatment.

If during filling or making a prosthesis the patient wants to use expensive materials, then he will have to pay extra for them from his own resources. Choosing private dentistry deprives the recipient of the opportunity to take advantage of state subsidies.

Design rules

Regulatory documents allow receiving the due amount for the past year, but it is also possible to receive a deduction in the current year if the treatment was also received before the end of the reporting period.

Where to contact

To receive an income tax refund, you can contact the Federal Tax Service at your place of residence or resolve the issue at work. If the dental service was provided in the current year, then you don’t have to wait for the end of the year and apply for a deduction from your employer, so that the very next month from the moment of application you receive wages without a 13% deduction (and so on until the entire amount billed for reimbursement will not be repaid).

To receive money through the tax authority, you need to request 2-NDFL from your employer, fill out a 3-NDFL declaration, collect the necessary package of documents and submit to the Federal Tax Service in person, by mail or through the website. After four months, funds should arrive in the bank account specified in the application.

2-NDFL

3-NDFL

Required documents to receive a deduction

The package of documents required to be submitted to the tax authority includes:

• 2-NDFL from the place of work;
• completed declaration 3-NDFL;
• application of the established form;
• contract for the provision of medical services;
• documents confirming payment;
• child’s birth certificate (if the application is for a child);
• marriage certificate (application for husband or wife);
• own birth certificate, documents on subsequent change of last name or first name (appeal for parents).

How can family members get a tax deduction when paying for dental treatment for pensioners?

A fairly common method is compensation for the costs of treatment and dental prosthetics through close relatives. How it works? Dental services for a pensioner are paid for by his/her spouse or children. At the same time, they must have official income and pay personal income tax on it.

To ensure that the tax office does not refuse to provide a deduction, the family member needs to fill out the documents correctly. If dental treatment for a pensioner was paid for by a working spouse, the contract, medical certificate and receipts for payment can be issued for both. Expenses incurred during marriage are considered to be shared expenses.

Children who finance the treatment of a retired parent and want to receive a tax deduction draw up payment documents and a medical certificate for themselves. The certificate of payment for medical services indicates the TIN of the son or daughter and, necessarily, the last name, first name, and patronymic of the parent for whom the treatment was paid. An agreement with a medical institution can be issued to a parent or son/daughter.

A copy of a document confirming the degree of relationship with the pensioner, for example a marriage or birth certificate, will be added to the 3-NDFL declaration and the list of documents.

Is compensation possible for treatment already performed?

According to the legislation of the Russian Federation (clause 7 of Article 78 of the Tax Code of the Russian Federation), you can apply for an income tax refund to the Federal Tax Service or take advantage of the personal income tax credit at your place of work within three years from the date of receipt of the service. For example, in 2022 you can file a return for 2022, 2022, 2022.

It is worth postponing this issue for three years only if there is an objective need. During this time, amendments to laws may be made, the personal income tax rate, the situation with the employer may change, and other events may occur that will further complicate the process of returning the money due.

Legitimate reasons for refusal

After four months, instead of the expected amount, a refusal may come. This can happen for the following reasons:

• errors when filling out 3-NDFL;
• the information provided in the declaration is false;
• incompleteness of the submitted information.

For example, if a husband paid for his wife’s treatment, then it is important to provide proof of payment from the husband’s account (current account statement). It should be assumed that if the document necessary to make a decision is not available, the applicant may be refused.

Every working citizen of the country can receive a tax deduction for dental services. For certain categories of citizens there are preferential conditions for prosthetics and dental treatment. The procedure for returning money from the state is simple: it is important to fill out 3-NDFL correctly and submit a complete list of documents. You are allowed to contact either your employer or the tax authority.