Tax deduction for dental treatment

Tax deduction for dental prosthetics: what is it?

The tax deduction for dental treatment and prosthetics is 13% of the total cost of dental services provided. The indicated amount should not exceed the amount of transferred income tax for one year in which the treatment was carried out. The limit on the amount to be refunded is 120,000 rubles.

You can take advantage of the opportunity to receive a social deduction annually within the specified limit. The taxpayer has the right to partial reimbursement of both his own medical expenses and those of close relatives.

How much money can a pensioner get back for dental treatment?

The Tax Code of the Russian Federation establishes the maximum amount of social deductions and taxes subject to refund for medicine:

15,600 rubles -13% of the maximum social deduction amount of 120,000 rubles, if this is a normal procedure;
13% of the total cost of treatment, provided that the service provided is included in the list of expensive types of treatment. Reason: Decree of the Government of the Russian Federation of April 8, 2022 No. 458. The benefit will be provided in full if the medical certificate contains the code .

You can independently determine the type of service provided. If there is a code on the certificate, it is a simple treatment, but code “2” indicates an expensive one.

It is important to know:

You can receive a tax deduction only for those years when you paid for dental treatment or prosthetics.
If the cost of medical procedures, for example, is 150,000 rubles, you can only return 15,600 rubles (13% of 120,000 rubles), since the maximum allowable tax deduction is 120,000 rubles.
There is a limit on the amount of personal income tax paid to the budget during the year. Let's say you paid 120,000 rubles for teeth and are claiming a refund of 15,600 rubles. But during the year you paid only 10,000 rubles in tax to the budget, which means that the state will return no more than 10,000 rubles.

If there is income, a tax deduction for pensioners for dental prosthetics and treatment is provided annually. The balance of uncollected funds cannot be carried over to the next year.

Under what conditions is the deduction granted?

In order to return part of the paid funds, a number of mandatory conditions must be met:

having a permanent official job with personal income tax payment in the amount of 13% of the monthly salary;
payment was made at your own expense or with the help of relatives;
dentistry has a license giving the right to carry out certain work;
the statute of limitations for undergoing therapy does not exceed three years;
Documents confirming payment (receipts, contracts) have been saved.

You can apply for a tax deduction for dental prosthetics within 3 years from the date of treatment.

The process of obtaining a deduction for treatment

The process of obtaining a deduction for treatment consists of collecting and submitting documents to the tax office, checking the documents by the tax office and transferring money. You can learn more about the process of obtaining a tax deduction, indicating the deadlines, here: The process of obtaining a tax deduction for treatment.

The process of obtaining a deduction can be simplified by using our service. We will fill out the 3-NDFL declaration for you, tell you what other documents you will need for the deduction, and also give detailed instructions on submitting documents to the tax authorities. Or we will send your documents ourselves, without your participation. If you have any questions while working with the service, tax experts will be happy to advise you.

The procedure for filing a deduction for dental prosthetics

There are two ways to reimburse funds: the Federal Tax Service at the place of registration or by the employer. The first option involves transferring funds to your personal account one-time in full. The second is receiving a salary without deducting personal income tax within the deduction amount.

Registration procedure

It is necessary to keep the contract and receipts for payment, including diagnostics, therapy, and production of prostheses.
After a year, contact a medical institution and request a certificate of a certain form.
Fill out a declaration of income, where you indicate the right to a refund.
Send the declaration and package of documents to the Federal Tax Service at the place of registration;
Wait for the results of the desk audit within three months.
To receive funds, write an application indicating account details for the tax service or provide a document to the employer.

You can file an income declaration yourself on the inspection website www.nalog.ru, as well as in the taxpayer’s individual account. There you can track the progress of the desk audit and decisions on payments.

Conditions for deduction

Each type of medical expense has certain characteristics that qualify for this deduction. Let's consider these possibilities.

Medical care and treatment

If the employee himself, his parents, spouse or minor children were ill during the year, and this or that amount was spent on treatment, then a refund of part of the amount against income tax is possible under the following conditions.

The medical institution is located on the territory of the Russian Federation and has the appropriate license.
Documents for treatment are issued in the name of the taxpayer himself or his wife (husband) or child.
The medical services that I had to use are included in a special list approved by Resolution No. 201 of March 19, 2001.

IMPORTANT! The medical institution must issue and correctly document a certificate of payment for medical services as established by the Russian Ministry of Health. When receiving documents for deduction, the tax office always checks their accuracy and compliance with legal requirements.

Payment for medicines

When purchasing medications for yourself, your parents, spouse, or children, you can count on an income tax deduction in such cases.

The medications were prescribed by the attending physician to the taxpayer himself or his immediate family.
Medicines for which checks have been paid are on a special list defined in the above-mentioned Decree of the Government of the Russian Federation.

NOTE! If the medicine you purchased is not on this list, look at its composition. If the active ingredient of the drug is present in this list, a deduction can be provided (letter of the Ministry of Finance No. 03-04-07/17171 dated June 19, 2015)

Medical insurance policy

Having paid for voluntary medical insurance, an employee can count on a deduction for it in the following cases:

The agreement is concluded for the personal income tax payer himself, his spouse, parents and children under 18 years of age.
The contract provides for payment only for treatment services.
The contract was signed with an organization that has a license for insurance activities.

FOR YOUR INFORMATION! It does not matter whether the event covered by the insurance occurred during the current tax period or not - the very conclusion of the contract gives the right to a tax deduction in any case.

Spa treatment

If medical treatment was carried out in a sanatorium-resort institution, paid separately and at the taxpayer’s own expense (for himself and his family members), then a deduction for personal income tax is possible. The following points are important.

Payment for travel, food, and accommodation is not taken into account.
The institution must have a medical license.
Medical services are included in the mentioned List.
If the employer paid for the trip, a deduction is possible if the employee reimburses him for treatment costs.

Required documents

To receive a refund, you must collect and correctly complete a package of documentation. To receive a tax deduction for dental treatment and prosthetics you will need the following:

certificate of payment for dental services in an approved form;
cash receipts confirming payment made;
2NDFL certificate from the employer;
income declaration 3NDFL;
agreement with dentistry;
duplicate license for medical procedures.

Procedure for registering a deduction

You need to collect the necessary package of documents and submit them to the INFS.
The tax authority reviews and verifies documents (the law allows up to 3 months for this).
After the audit is completed within ten days, the taxpayer receives a notification about the results of the procedure.
If the decision is positive, the applicant will receive a money transfer within 1 month.

Package of documents for tax deduction for treatment

If copies of documents are submitted, it is recommended to have the originals with you so that tax officials can certify them. The following documents are required, prepared in accordance with the requirements:

3-personal income tax declaration;
certificate from the accounting department about actual annual income (form 2-NDFL);
ID card (original and copy of passport);
an application requesting a deduction, which specifies the details for crediting funds;
a certificate from a medical institution (sanatorium) confirming payment for treatment;
license of the medical institution or sanatorium where the treatment was carried out;
payment documents confirming payment for services or medicines (checks, strict reporting forms).

FOR YOUR INFORMATION! The list of required documents also includes an agreement for the provision of medical services, concluded by the taxpayer or his close relative with the medical institution. But, if you don’t have it on hand, if you have all the other documents, the refusal to deduct will be unlawful - the letter of the Ministry of Finance No. 03-04-05/10-1239 dated November 1, 2912 explains that its presence is not necessary.

Tax deduction for pensioners

The main condition for a refund is payment of income tax. Many pensioners do not have additional sources of money other than pension payments. The law outlines the conditions for processing social deductions for persons of retirement age.

The right to a refund exists if the pensioner:

continues to work and make tax deductions;
there are working relatives (spouse, children, brothers, sisters) who will be able to accept a tax deduction for dental prosthetics;
receives income from other sources and pays taxes.

Who will not be able to count on tax compensation?

In addition to non-residents and the unemployed, a tax deduction is not provided if treatment and medicines were paid for:

pensioners who do not continue to work;
parents for children over 18 years of age;
an employer for his employee;
a relative with a different degree of relationship than marital and parental relationships (for example, a grandson for a grandmother, etc.);
an entrepreneur who is under one of the special taxation regimes that does not provide for the payment of income tax (STS, UTII).

ATTENTION! Also, you should not count on a deduction if during a given tax period you did not have income taxed at a rate of 13%, even if you incurred treatment expenses.

Failure Cases

The Federal Tax Service has the right to refuse a tax deduction in the following cases:

insufficient package of documents, there is no confirmation of the right to receive benefits;
payment was made by a person who is not a relative of the taxpayer;
a tax refund for the taxable year was received earlier;
submitting documents for a child over 18 years of age;
critical errors when filling out the declaration;
The dentist's license has been revoked;
therapy was carried out outside the country;
the employer did not provide a tax report;
a package of documents was sent to the Federal Tax Service not at the place of registration.

In case of refusal, the inspection sends information to the applicant and explains the reason. It is necessary to make the appropriate changes and provide the missing documents, then apply for a tax refund again. If the taxpayer does not agree with the refusal, he can challenge the decision of the Federal Tax Service within a year. Repeated denial of social opportunity becomes the reason for filing an application to court.

When and for what period can I receive a tax deduction?

You can get your money back for treatment only for those years in which you paid directly. However, you can submit a declaration and return the money through the tax office only in the year following the year of payment or later. That is, if you paid for treatment in 2022, you will be able to return the money no earlier than 2022.

If you did not file a deduction immediately, you can do it later, but you can return the tax for no more than the last three years. For example, if you paid for treatment in 2016-2020 and did not receive a tax deduction, then in 2022 you can get your tax back only for 2022, 2022 and 2022.

The entire procedure for obtaining a deduction usually takes three to four months. Most of the time is spent checking documents by the tax office.

Note: from January 1, 2016, a social tax deduction for treatment can be obtained through an employer, and there is no need to wait until the end of the calendar year. You can find details about receiving a deduction through an employer in our article: Obtaining a tax deduction for treatment through an employer.

How to get a tax deduction for treatment for a pensioner who does not work

The procedure for processing a personal income tax refund cannot be called complicated, but in order to receive the benefit, certain conditions must be met.

Conditions for receiving a deduction for treatment

You can get your money back legally if the following tax law requirements are met:

A service received for a fee at a medical institution must be included in the list defined in the Resolution. The same applies to medications.
The purchased medicine must have a prescription from a doctor, signed and stamped.
A medical organization must have a license to carry out relevant activities.
Payment must be made with the individual's own funds, and the fact of payment must be documented.
Procedures and purchases must take place on the territory of the Russian Federation (refunds are not provided for treatment abroad).

Important! A deduction for treatment can be issued when paying for procedures for yourself, minor children (wards), and parents.

In what cases can a non-working pensioner receive a benefit?

There is no income tax on pensions. But there are other opportunities for a non-working pensioner to receive a social deduction for medical services. These include:

Carrying forward the deduction to three previous years.
Availability of another source of income (from investments, rental housing, etc.).
Making a deduction for a spouse or adult children.

If the pensioner has not previously used his right to deduction, he can submit a declaration for the three years preceding the dismissal and return part of the funds spent on treatment.

If there is another source of official taxable income, the pensioner receives a deduction on a general basis.

If a spouse is officially employed, he or she can contact the tax authority to receive a deduction. Children of a pensioner have the right to do the same. The only condition for such registration is that documents confirming the fact of payment must be issued to the relative of the elderly person who applies to the relevant authority for registration.

The procedure for receiving social deductions for treatment

Social deductions for treatment by a non-working pensioner are issued only through the Federal Tax Service, located at the place of residence.

The first thing you need to start with is collecting the necessary documents, including a declaration in form 3-NDFL, certificates, contracts, receipts, checks, all supporting papers. After the entire set of documentation has been collected, it must be taken to the tax office. They will give you an official application form to fill out. It must be filled out correctly, indicating all the necessary data.

Important! Payments can be made for medical services that were provided no more than three years ago. In 2022, you can receive a deduction for medical services that were performed in 2016, 2022, 2018. If paid treatment was carried out in the current 2022, then you should collect a package of documents only in 2022, but not earlier.

After submitting all the necessary papers, the tax inspector issues a receipt confirming receipt of documents in original or copies. Next, a desk audit begins, which lasts up to three months.

Based on the results of the inspection, the inspection approves the application or refuses compensation, indicating the reasons. If the result is positive, the money is transferred to the account within 1 month.

What expenses are reimbursed by the state?

The Russian government has compiled a list of medical services and medicines included in the list of the Resolution, after paying for which the pensioner subsequently has the right to receive a deduction.

Lists of services and medicines, the purchase of which is subject to a deduction, are approved in Decree of the Government of the Russian Federation No. 201 of March 19, 2011.

You can count on compensation if:

We received emergency medical care.
They were treated on an outpatient basis.
They received treatment in the hospital.
We were recovering at a sanatorium resort.
Used public health education services.
Voluntarily insured your health.

Procedures for diagnosis, rehabilitation, preventive measures and direct treatment are taken into account.

The list of approved drugs includes various names from the following categories:

Anesthetics and muscle relaxants.
Analgesics are pain relievers.
Antihistamine antiallergic drugs.
Drugs for the treatment of the nervous system.
Medicines for the treatment and prevention of infections.
Medicines to fight cancer and tumors.
Medicines to treat and prevent osteoporosis.
Medicines for the cardiovascular system and hematopoietic system.
Means for the treatment of the gastrointestinal tract.
Antiseptics.
Hormonal agents.
Vitamins.
Means for the treatment of other organs and systems (kidneys, eyes, uterus, respiratory system).

Important! The full list can be found in detail in the above-mentioned resolution.