Sample filling 3 NDFL prosthetics. All About Dental Tax Refunds

Dentistry, fortunately, has long been no longer associated with the terrible buzzing of the drill, pain and other related troubles. Modern equipment and the professionalism of doctors turned a trip to the dentist into an ordinary routine: he came, sat in a chair, anesthetized, treated. Beauty! The only thing that saddens me more and more every year is the bills we have to pay for this obligatory event.

To the delight of Russian taxpayers, there is a tax deduction for dental treatment. The social deduction for treatment covers any expenses for paying for the services of a medical institution, this also includes the costs of dental services.

The main condition: in order to receive a deduction, you must be a resident of the Russian Federation, have official income and pay personal income tax (personal income tax) at a rate of 13%.

Register in the Personal Account of the online service NDFLka.ru and get answers to all questions about tax refunds for dental treatment

How much money can be returned for dental treatment

The maximum amount of the social tax deduction is 120 thousand rubles. This means that up to 15.6 thousand rubles (13% x 120 thousand rubles) are returned to your account.

Example:

In September 2018, Sergey N. spent 75 thousand rubles on prosthetics. In 2018, he earned 650 thousand rubles and paid 84.5 thousand rubles to the budget. rubles personal income tax. What amount of return can Sergey expect? In 2019, Sergey has the right to file a deduction declaration and return 9.75 thousand rubles (13% x 75 thousand rubles).

Declaration 3-NDFL is submitted next year after payment for the service. In our example, Sergey was treated in 2018. This means that he can apply to the tax office in 2019, 2020 or 2021 for a tax deduction.

Conditions for obtaining a tax deduction for dental treatment

• The hospital must be licensed.
• You must keep all payment documents that can confirm the cost of treatment and purchase of medicines.
• You personally paid for the treatment, not your employer. If the organization paid for the dentistry, such expenses are not considered your personal expenses.
• The deduction is provided only for income subject to personal income tax at a rate of 13%. Income at rates of 9% and 35% is not taken into account when providing a deduction. In addition, individual entrepreneurs on the simplified tax system or with the payment of UTII are not entitled to a tax refund for dental treatment.

Dental services also include the installation of braces. If you paid for braces for yourself or your child, then you have the right to take these costs into account when submitting a 3-NDFL declaration and receive 13% of the costs to your account.

Remember about maximum amount! For one calendar year, you can return no more than 15.6 thousand rubles. This is 13% of the allowed deduction of 120 thousand rubles.

Documents for receiving a tax deduction for dental treatment

Contact the online service NDFDka.ru! A personal tax expert will check all your documents for a dental treatment deduction, help you prepare a 3-personal income tax return and even send it to your tax office!

How to certify documents

Copies do not need to be notarized. On each page, write "correct copy", put a signature with a transcript and the current date. Usually, tax office does not refuse to accept such documents.

Spending money on medical bills? Then in our consultation you will find correct pattern filling out 3-personal income tax for treatment in 2016. An example of filling out this declaration will help you quickly figure out how to fill out the form and not worry about the chances of receiving a tax deduction for treatment.

On what form

In 2017, the 3-NDFL sample for treatment in 2016 must be completed on a form approved by Order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/671. Its most current version is dated October 10, 2016.

You can download this form for filling out by hand or by entering data on a computer from our website absolutely free of charge at the following.

The mentioned order of the Federal Tax Service No. MMV-7-11 / 671 also fixes the procedure for filing a 3-NDFL declaration for various deductions. Including those related to treatment. Therefore, the completed declaration must comply with the requirements of this regulatory document.

Basic rules and approaches

There are several ways to file a declaration with a deduction for treatment:

1. By hand (including on a computer).
2. Online in the personal account of an individual on the official website of the Federal Tax Service www.nalog.ru.
3. With the help of the program of the Federal Tax Service "Declaration 2016".

In our opinion, and practice shows that it is most convenient and fastest to prepare a sample of 3-personal income tax for treatment in the last two ways. In addition, there is much less risk of making a mistake or a typo.

Each sample of the 3-NDFL declaration for treatment requires the following sheets to be included in it, which it is desirable to fill out in the following sequence:

1. Title page.
2. Sheet E1.
3. List A.
4. Section 2
5. Section 1.

According to the established procedure, all amounts, except for tax, are brought down to kopecks. And the amount of personal income tax, on the contrary - in full rubles:

• up to 50 kopecks - do not take into account;
• 50 or more kopecks are accepted as 1 ruble.

Our example of filling out 3-personal income tax for treatment in 2016

Let's assume that E.A. Shirokova in 2016 paid for a number of medical services aimed at dental treatment. The total amount was 92,000 rubles. The dental clinic that provided them has the appropriate license. The certificate of payment for services for the treatment of teeth and oral cavity indicates code 1. That is, not expensive treatment.

According to the 2-NDFL certificate from the employer (Guru LLC), Shirokova's salary income in 2016 amounted to 460,000 rubles. Income tax is withheld at a rate of 13% and fully transferred to the treasury.

On the basis of sub. 3 p. 1 art. 219 of the Tax Code of the Russian Federation in 2017 Shirokova wants to make a return income tax for her dental services. For this purpose, she needs to submit a completed sample 3-NDFL for dental treatment to the inspectorate of the Federal Tax Service of Russia at her place of residence.

Also, in the example of filling out 3-personal income tax for dental treatment, we will proceed from the fact that Shirokova does not apply for other social, as well as standard deductions. That is, in Sheet E1, it will reflect only the deduction for medical services.

Note: Shirokova transfers the indicator from line 140 of Section 2 to line 050 of the sample of filling out 3-NDFL for medical services.

In line 070 of the considered example of filling out 3-personal income tax for medical services, Shirokova cites personal income tax precisely with tax base(368,000 rubles × 13%), and not from the total salary income.

The value of line 080 is taken from the 2-NDFL certificate. It can also be found again in this sample 3-personal income tax for a refund for treatment - in line 100 of Sheet A.

If the difference between lines 070 and 080 is negative (p. 140), then the tax from the budget for paying for treatment can be returned.

The applicant must take the indicators for filling out Sheet A of the 3-NDFL sample with a deduction for treatment from the income statement in the form 2-NDFL. It must be requested from the employer's accounting department.

We also note that taxable income (according to the considered sample 3-NDFL for treatment, this is 460,000 rubles) should already be indicated taking into account the deductions provided by the employer.

Our sample of filling out 3-personal income tax for treatment in 2016 does not provide that Shirokova is entitled to any other deductions. Therefore, in Sheet E1, it reflects only medical.

In her case, the amount of money spent on treatment (92,000 rubles) allows her to meet the maximum deduction amount, which is 120,000 rubles.

Every person who has spent a significant amount on treatment will be interested to know that he is entitled to a refund of part of this money. Working citizens of the Russian Federation pay income taxes. Some of these costs can be refunded. Today we will look at who is eligible for a refund and what treatment the refund applies to. The material also contains a sample of filling out 3-NDFL for treatment.

A number of situations that allow reimbursement of the funds spent are provided for by the Tax Code of the Russian Federation. In particular, the summary of information speaks of existing tax deductions, of which six are allocated. Two of them concern investment partnerships and schemes related to securities. Four more are more common: standard, property, professional and social. Let's take a brief look at each.

Table 1. Types of deductions

Deductions exist in order to ease the tax burden of citizens and reduce taxable amounts. Get tax benefits in two ways - either by receiving wages that are temporarily not subject to personal income tax, or by a returned overpayment. At the same time, the state does not return the entire amount spent, but only the amount of taxes previously paid by the resident corresponding to the limit.

Social Tax Benefits

Article #219 tax code The Russian Federation says that all taxpayers can receive social deductions for tax payments. This refers to income taxed on 13 interest rate. Unlike other types of deductions, social deductions can only be obtained at the branch tax service place of residence of the payer. The key point is submission. tax return for personal income tax for a specific year in which the following expenses were made. A person who was treated and bought medicines in 2016 is strictly required to file a declaration in 2017 if he really wants to return the money.

The taxpayer must submit documents certifying that the treatment or purchase of drugs was actually carried out on the basis of the doctor's recommendations, that the services or purchases were paid for by him. It is important that the medical institution has a license, and all payment documents and the contracts were in order. Until 2010, the package of documents included a written application with a request for a refund, now it has been abolished - the deduction will be issued by default. Now let's take a closer look at the cases in which you can count on social deductions for treatment.

Reference

It will be possible to return part of the expenses in cases where a Russian citizen received paid health-related services or bought drugs. At the same time, it does not matter in which hospital the person was treated - in public or private. The deduction can be issued not only for your own person. The state allows receiving benefits for the paid treatment of a spouse, parents or minor children. The social benefit is extended to inpatient treatment, outpatient visits, diagnostic and treatment services, ambulance calls, disease prevention, rehabilitation, as well as cash contributions for VMI policies.

Important point! When it comes to costly vital medical care, expenses are accepted by the tax without restrictions. In normal situations, the refund limit is one hundred and twenty thousand rubles.

Who is eligible for benefits?

Social deduction refers to the income tax refund process. However tax law Russian Federation only makes life easier for citizens, and does not give them a gift at the expense of the state. All individuals who receive wages or other income are considered personal income tax payers (in another way it is called income or). Such citizens monthly transfer 13% of their wages to the country's budget - in most cases this is the responsibility of the employer. At the expense of these funds, social concessions are made.

We emphasize that the right to return any of the above tax deductions applies exclusively to residents of the Russian Federation. A resident of a country is a person who lives in its territory for at least 183 days during the next twelve months in a row. If citizens make trips not exceeding six consecutive months in order to receive medical care or education, they do not lose their resident status. This also includes employees who go on business trips to extract hydrocarbon resources from fields in the seas. Do not lose the status of a resident and citizens who are absent in the country for more than a year on duty. Such specialists include employees of power and law enforcement agencies, the military and representatives of local governments.

Who is a tax resident of the Russian Federation? This will help you figure it out. Let's take a look at what depends on tax status, supporting documents, and regulatory framework for residents and non-residents.

It turns out that the prerogative of receiving funds belongs to citizens who are officially employed and, which is very important, who receive “white” wages, the tax from which was deducted to the state treasury at the moment when the payer received medical services or purchased goods necessary for treatment.

It was mentioned above that you can count on the return of part of the money not only for your own treatment, but also for the costs of paying for medical care for the following persons:

1. Children (family/adoptive/custodial).
2. Husband or wife.
3. The closest relatives in the person of the parents.

Important point! Payment documents (for example, a contract for the provision of medical services) must be executed in the name of the person who incurred the costs and plans to use the social deduction. If you paid for the treatment of a parent, but the contract contains his data, you have no right to count on reimbursement of expenses.

How often and for what can I get a refund?

Russian citizens are allowed to apply for social benefits every year. You can get a refund for the three years preceding the application, but for each year you need to collect your package of documents according to the dates when the expenses were incurred. Simply put, in 2017 you can file a declaration for the return of funds spent on treatment in 2016, 2015 and 2014. The deduction is always issued on an annual basis, and to receive reimbursement of costs incurred in current year only possible in the following.

The list of services and goods, the costs of which involve social compensation, are listed in detail in the Tax Code of the Russian Federation. In addition to the types of treatment and diagnostics that we talked about above, the return is due to:

1. For performed, implantation, prosthetics and other services of dental clinics.
2. As compensation for IVF (in vitro fertilization).
3. When conducting pregnancy and paid obstetrics.
4. When passing an extended list of paid tests.

The state allows you to return part of the funds for purchased pharmaceutical products, contributions to insurers for VHI. As for the list of drugs, you can see them in the government decree of March 19, 2001.

What amount to expect?

The legislative limit established for the amount of expenses for the medical part is one hundred and twenty thousand rubles. We remind you that not the entire figure mentioned is returned, but only 13% of it. It is easy to calculate that every year a citizen can count on social benefit, equal to 15,600 rubles. This limit does not apply to expensive treatment.

Of course, it is not the payer himself who decides whether his medical "care" is expensive - the decision on this right is made only by a medical institution that will issue the appropriate official tax paper. In such a certificate, the code "2" will be indicated, which will notify that the treatment is recognized as such. Despite the fact that there is no limit for expensive treatment, the payment is also fixed at thirteen percent of the total amount. Do not forget about the classic "stopper" for tax deductions - you can get as much money in a year as you transferred to the state budget as a taxpayer.

Let's look at an example. Ivan Sergeevich Plokhoy needed expensive treatment. As a result, he paid a check for two hundred thousand rubles. During the year when Bad spent so much, he earned 45,000 rubles every month. Social relief, according to the law, should amount to 26,000 rubles and he will receive a deduction in full, since he paid an annual income tax in the amount of 70,200 rubles (5,850 rubles monthly). It is easy to understand that the amount of tax paid is two and a half times more than the amount of the deduction received.

Documents for tax

To inform about his desire to receive a social deduction, a citizen must appear at the inspection at the place of his registration. The visit will be more fruitful if you immediately bring the necessary documents:

1. A certificate confirming payment for medical services or a pharmacy range.
2. Contract for the provision of clinic services (in the name of the applicant).
3. Payment confirmations (checks, transfers, etc.).
4. A copy of the organization's license to provide medical care.
5. Certificate of employment.
6. Declaration on

Completing the last document is an important point. To receive a tax deduction, a certificate must be issued accurately, otherwise the tax office will refuse to reimburse the money you spent and you will have to bear the costs without state support.

Declaration Form

Filling out the 3-NDFL form is not easy at first glance. With enough attention, a person doing it for the first time will also cope with this. The main thing is to be careful and monitor any inaccuracies that may lead to denials of social benefits. To receive it, a citizen must complete these parts of the declaration:

• title page;
• sections 1 and 2;
• sheets A and E1.

The main page should not raise questions, since the payer's personal data is entered there (as in a passport). You need to fill in the TIN, according to the data from the 2-NDFL certificate. The revision number is the numbering of declarations already filed. If the declaration is submitted for the first time, we set the value "0", respectively, the second declaration will have the value "1" and further in order.

The code "760" always designates the payer as an individual. The value "34" means that the citizen submits a declaration for the year, in the case of a deduction for treatment, we leave this figure in the indicated form, then specifying for which year the document is submitted. The code of the tax authority can be found at the link on the official website of the Federal Tax Service, where it is easy to select from the list the specific branch of the department where the person sends the documents.

Instructions for completing Section 1 and Section 2 (it is about the calculation financial base) we have prepared in the form of a convenient table.

Let's consider filling in the sections with an example. Let's say that in 2017 Ivan Sergeevich Bolshakov applied for dental care, having spent 62 thousand rubles. During that year, Bolshakov earned 550 thousand 330 rubles, for which he dutifully paid a 13 percent tax. Now the citizen wants to receive payment for the received treatment.

Tax payments from Bolshakov's salary make it possible to receive a full deduction from the amount of treatment of 8 thousand 60 rubles. It is this amount that a person indicates in the corresponding field. Code budget classification remains unchanged, as in the table above. Bolshakov must rewrite the OKTMO code from a certificate in the form 2-NDFL issued at the workplace.

Next, Bolshakov proceeds to fill out sheets "A" and "E1". In them, he indicates at what rate his wage taxed (13%), and indicates the code for the type of income (value "06" - salary under an employment contract). The name and details of the employer are also indicated, which are also easy to obtain by looking at the 2-NDFL certificate.

The last sheet does not require serious attention, since it contains the same amount - the one that Bolshakov spent to cure his teeth. As we remember from the example, it is equal to 62 thousand rubles, this figure must be entered on the “E1” sheet.

So that you do not get confused when filling out the main sheets, which indicate the calculation of the amount of the deduction, as well as data on sources of income, you can use the "cheat sheet".

Having studied the fields to fill out and our guide, you should not experience discomfort when filling out this important document.

You can also fill out the paper required to receive a social deduction through the State Services portal.

Instructions for filling out the declaration at the "Gosuslugah"

To use the gosuslugi.ru portal, you need to go through the registration procedure (you must have a passport and SNILS at hand), and then confirm your identity by coming with a document to any bank branch, MFC or other point indicated on the portal.

When the user has access to Personal Area and the ability to use online services, you must go to the "Service Catalog" section in the top line of the site and select the "Taxes and Finance" category.

Next, you need to click on the item “Acceptance of tax returns (calculations)” and select the option “Providing a tax return for personal income tax”. The next step is to select the "Create a declaration online" item.

After selecting the service, you need to click on the blue button "Get service" and the system will automatically direct the user to the filling page. To fill out 3-personal income tax online, you must click on the button “Fill in a new declaration.

After you make the specified click, a panel will appear in the window, on which you will be asked to select the year of the tax return and click on the "OK" button. Perform the required actions by clicking on the circle next to the year that suits you, and then on the button. How the panel in question looks like can be seen in the screenshot below.

After specifying the year of the declaration, the service will load a page where you can select two main tabs:

• declaration;
• signatory.

Choose the first option, and start entering data in the opened columns.

1. First of all, you will be asked to enter a value in the "adjustment number" cell. The following options are available here:

• if the declaration is submitted for the first time, enter the number "0" inside the cell;
• when re-submitting a clarifying document, indicate the number "1" and so on.

The more clarifying documents, the larger the number of the adjustment becomes.

2. Further, in the column "Information about the taxpayer" from the drop-down list, you will be asked to select the option that is relevant for your case. Click on the list and make a choice in favor of the category "Other individual».

Adjustment number - data on previously filled in reporting year declarations, taxpayer category - other natural person

3. After you finish filling out the first page, proceed to enter information in the "Income" section. On the side of the window that opens in the browser, you will see a hint stating that at this stage, you only need to enter in the declaration:

• the income for which you are required to report;
• income on which you are claiming a tax deduction.

Cells for entering information are divided into three parts:

• source of money;
• the amount of money that was paid to you;
• actions.

The source of payment of income is any company individual entrepreneur and the like. In general, the organization that became your employer and paid you cash for work.

The service automatically selects the category of income for entering information, the percentage of taxation for which is 13%. If you received other funds, you can change the category yourself by selecting the one you need from the list posted on the page.

To enter information into the columns we are considering, it is necessary to keep a 2-NDFL certificate on hand. You can transfer information from it online using an additional function of the service, or copy data from a paper version.

1. The column "Source of income" implies entering the following information about the organization that paid you the money for which you are claiming a deduction.
2. In the cell "Amount of income" you must indicate the amount of money you received from the selected source.

4. After the data is entered, save it, and go to the next page - "Deductions". Here you need to specify the category of the deduction that you are going to receive. Since the main topic of our article is the deduction received for treatment, it is necessary to choose the category “social” among the presented groups.

On this page, you must check the box labeled "Provide social tax deductions." Please note that the following is a list of cells that require the entry of the amount of expenses you have made for:

• charity;
• child education;
• receiving medical services;
• receiving expensive medical services;
• personal insurance of a voluntary nature;
• conducting qualification assessment.

Enter the amount you spent on treatment in the appropriate column. A little lower, the system will require you to enter social deduction codes, which at the time have already been provided to you tax agent. If the receipt of funds or reduction tax base have already taken place, once again carefully look at the 2-NDFL certificate, and enter the code indicated in it.

5. When completing the declaration, go to the "Results" tab. This page will display the following information:

• the total amount of income received by you;
• taxable base;
• the amount of tax calculated for payment;
• sum tax collection, which must be returned from the state budget;
• the amount of money that will need to be paid in addition to the budget.

The received data in the form of a declaration, you can:

• download to computer;
• export;
• form in single document to send to the tax office.

Choose the most convenient option for you and click the "next" button.

The final stage is represented by viewing the information on the deduction. If you did everything correctly, instead of the number 0 rubles, you will have the amount due to be returned

The presented instruction shows that the procedure for filling out 3-NDFL in online mode to receive a deduction for treatment is intuitive. Even if now it seems to you that you can get confused, you just need to start working with the service, and you will understand that it is absolutely easy to fill out 3-personal income tax on your own to deduct for treatment, spending quite a bit of time on it.

Video - An example of filling out a declaration in form 3 of personal income tax for treatment

Instead of an afterword

We have provided you with detailed step by step instructions on filling out the declaration and told about all the features of the return of funds spent on treatment. After reading the text carefully, you will easily prepare the necessary package of documents and will be able to count on a successful and full reimbursement of expenses aimed at your health or the health of your loved ones.

We answer the questions that arise from citizens and medical institutions: is orthopedic dentistry (prosthodontics) and surgical dentistry (implantology) classified as expensive types of treatment?

In accordance with subparagraph 3 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation (hereinafter - the Code), when determining the size of the tax base in accordance with paragraph 3 of Article 210 of the Code, the taxpayer has the right to receive a social tax deduction, in particular, in the amount paid by him in tax period for treatment services provided to him by medical organizations or individual entrepreneurs engaged in medical activities (in accordance with the List of Medical Services approved by the Government of the Russian Federation).

At the same time, in accordance with par. 4 subparagraph 3 of paragraph 1 of article 219 of the Code on expensive types of treatment in medical organizations or for individual entrepreneurs engaged in medical activities, the amount of the social tax deduction is accepted in the amount of the actual expenses incurred. The list of expensive types of treatment was approved by Decree of the Government of the Russian Federation dated March 19, 2001 No. 201 "On approval of the Lists of medical services and expensive types of treatment in medical institutions Russian Federation, medicines, the amount of payment for which at the expense of own funds of the taxpayer are taken into account when determining the amount of the social tax deduction" (hereinafter - the List).

The Ministry of Finance of Russia in a letter dated October 27, 2011 No. 03-04-05 / 7-818 informs that on the issue of attributing orthopedic dentistry and surgical dentistry to any expensive type of treatment provided for by the List, one should contact the Russian Ministry of Health and Social Development.

The Ministry of Health and Social Development of Russia, in a letter dated 07.11.2006 No. 26949 / MZ-14, clarifies and in a letter dated 08.11.2011 No. 26-3 / 378332-2065 confirms that the operation to implant dentures is included in the List of expensive types of treatment in medical institutions of the Russian Federation, the amount of expenses actually incurred by the taxpayer for which are taken into account when determining the amount of social tax deduction (p . 9), approved by Decree of the Government of the Russian Federation dated March 19, 2001 No. 201, and it is lawful for a medical institution to issue a certificate for submission to the tax authorities of the Russian Federation indicating service code 2 when performing this operation. Taking into account that in these letters the Ministry of Health and Social Development of Russia refers specifically to only denture implantation as expensive types of treatment, other dental prosthetics (orthopedic dentistry) should be classified as treatment with service code 1, for which the maximum social tax deduction is 120,000 rubles. in conjunction with other social deductions in the tax period.

Tax deduction for the treatment and prosthetics of teeth.

Part of the funds spent on dental treatment, their implantation and the installation of various metal structures, as well as other dental procedures in accordance with the law, can be returned through tax social deduction. At the same time, it is important to correctly draw up a package of documents and submit it to the Inspectorate where you are registered. The deduction can reach 120 thousand rubles, the cost of expensive medical services is accepted in full.

The Tax Code of the Russian Federation provides for the possibility of returning part of the funds that a citizen spends on his treatment, education and charity. This tax preference is called a tax deduction.

Most often, they claim the right to reimburse the costs of treatment for dental services - with prosthetics, implants, braces, bridges, etc. In order to take advantage of this benefit, it is necessary to fulfill the main condition - to draw up a package of documents for a tax deduction and submit them to the Inspectorate. There are other requirements, the obligatory fulfillment of which will make it possible to reimburse the costs.

A tax deduction is possible if the following conditions are met:

• In the year you received treatment, you received 13% income. If in this period the receipt of income was associated with rates of 9% or 35%, reimbursement of expenses will not be possible. This is because the Social Deduction (SC) is based on a reduction in income taxed at a rate of 13%, rather than simply covering the costs of medical services.
• Dental procedures performed are included in a special list approved by the Decree of the Government of Russia. According to this list, the costs of implantation, replantation and installation of metal structures are classified as expensive treatment, and CV from them can be obtained in the amount full amount spent funds.

As for the installation of dental prostheses, the financial department, in its letter dated December 25, 2006, determined that dental prosthetics are not included in the list of expensive services, and costs for it are accepted in an amount not exceeding 120 thousand rubles.

However, by the same document, the Federal Tax Service established that the Ministry of Health and Social Development has the right to consider certain medical manipulations expensive. For example, dental prosthesis implantation services The Ministry of Health and social development in her letter attributed to expensive treatment:

“The operation to implant dentures is included in the list of expensive types of treatment in medical institutions of the Russian Federation, the amount of expenses actually incurred by the taxpayer for which are taken into account when determining the amount of the social tax deduction (clause 9), approved by Decree of the Government of the Russian Federation dated 19.03.

It is worth paying attention to the fact that if a medical organization issues a certificate indicating code 1 (ordinary service) and not 2 (expensive service), then IC will be possible only within the limits of expenses not exceeding 120 thousand. If this happens, you can contact the staff of the institution with a request to correct the code, since this treatment is classified as expensive by the Ministry of Health and Social Development. At the same time, a person does not have the right to demand a change in this indicator, since, at the discretion of the medical institution, certain services may be classified as expensive or not.

Sole Proprietor or Dental Organization, providing these services, must have an appropriate license for medical activities. You can check whether the clinic you applied to has the appropriate license on the Roszdravnadzor website.

L treatment must be carried out in the territory Russian Federation. When treating or prosthetics of teeth in foreign clinics, you will not be able to receive a tax deduction. This is clearly stated in the letter of the Ministry of Finance of the Russian Federation:

“According to paragraph 5 of paragraph 3 of paragraph 1 of Article 219 of the Code, the deduction of the amounts of payment for the cost of medical services and (or) the payment of insurance premiums is provided to the taxpayer if medical services are provided in medical organizations, from individual entrepreneurs who have the appropriate licenses to carry out medical activities issued in accordance with the legislation of the Russian Federation, as well as when the taxpayer provides documents confirming his actual expenses for the medical services provided, the purchase of medicines for medical use or the payment of insurance premiums.

The list of expensive types of treatment in medical institutions of the Russian Federation, the amount of expenses actually incurred by the taxpayer for which are taken into account when determining the amount of the social tax deduction, was approved by Decree of the Government of the Russian Federation dated March 19, 2001 No. 201.

In this regard, taxpayers have the right to receive a social tax deduction in terms of expenses for treatment services only in medical organizations of the Russian Federation that have licenses to carry out medical activities issued in accordance with the legislation of the Russian Federation.

The amount of the deduction and its transfer to subsequent periods

For ordinary services that are included in the list, the amount of expenses is 120 thousand rubles. These services may include caries treatment, teeth whitening and other dental procedures.

The amount of 120 thousand rubles is set for all types of NE. If a person in the tax period had expenses of 130 thousand rubles for tuition fees and 150 thousand rubles for dental services related to code 1, then he can receive a deduction either for tuition or for treatment, while not more than 120 thousand rubles. If dental expenses were classified as expensive, they can be reimbursed in full and additionally cover the cost of training.

Expensive services, which include replantation, implantation, installation of braces, bridges and other metal structures, dental prosthetics are taken into account when assigning CBs in the full amount of costs. By VHI agreements- as part of the insurance premiums that have been paid.

Unused balances cannot be carried over to the next year.

“Exemption from paying taxes by its nature is a benefit, which is an exception to those arising from Art. Art. 19 and 57 of the Constitution of the Russian Federation the principles of universality and equality of taxation, by virtue of which everyone is obliged to pay legally established tax from the relevant object of taxation. Benefits are always targeted, and their establishment belongs to the exclusive prerogative of the legislator.

IN this case the legislator established size limit applied social tax deductions and did not establish the possibility of carrying over to the next tax period the balance of the unused social tax deduction exceeding the established limit”.

Reimbursement of income tax is possible within three years from the moment the costs were incurred.

How to get a tax deduction for dental treatment for your relatives

It is possible to reduce the base for personal income tax not only for expenses for themselves, but also for immediate family. Reimbursement may be made for:

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

Only an individual can receive a deduction, but also an individual entrepreneur, he pays personal income tax at a rate of 13%. Thus, an entrepreneur working on a “simplified”, “imputed”, patent or unified agricultural tax cannot cover these costs. This conclusion is present in some letters of the Ministry of Finance.

In what cases can a refund be refused?

Reimbursement will not be possible if:

• services are not included in a special list;
• the organization or individual entrepreneur does not have a license;
• treatment was carried out outside the Russian Federation;
• the package of documents is not complete or there were significant violations in the execution of documents;
• treatment was carried out at the expense of the employer;
• at the rate of 13% there were no incomes.

Documents for registration of a tax deduction for dental treatment

Submitted to the Inspectorate standard package documents should include:

1. Declaration in the form of 3-NDFL in two copies, the electronic form of which and recommendations for filling it out are given on the website of the Federal Tax Service of Russia.

2. Application for income tax refund in two copies according to the sample

When completing the application form:

• TIN is indicated if available;
• address in accordance with passport data;
• the year corresponds to the one for which the tax return is submitted;
• the amount of the deduction corresponds to the data entered in the tax return;
• bank details are required.

3. A copy of the contract for treatment with all annexes and additional agreements.

4. Certificate in the approved form of payment for medical services, issued by a dental organization.

5. If the deduction is for children, parents or spouse, a copy of the birth or marriage certificate is attached.

This list is determined by the letter of the Finance Department and is exhaustive. The Inspector has no right to refuse return of personal income tax, if licenses, checks and other documents that are not in this list are not provided.

Nevertheless, in order to exclude possible claims from employees of the Inspectorate, it is still desirable to attach the following additional documents:

• a copy of the passport and TIN;
• a copy of the license;
• checks confirming payment for dental services;
• certificate 2-personal income tax.

To apply for a tax deduction for dental treatment, you must

1. Gather a complete package of necessary documents.
2. Fill out the declaration.
3. Personally, by mail or through a representative, submit documents to the Inspectorate at the place of their residence, and if an individual acts through a representative, he must have a power of attorney to represent interests, certified by a notary.
4. Wait for the decision of the tax authority.

The Inspectorate, within three months from the date of receipt of the documents, organizes a cameral tax audit, based on the results of which it makes a decision on the return of funds or on the refusal to return personal income tax. If a positive decision is made, the funds are transferred within a month from the end of the verification.

If the application submitted together with the declaration does not indicate the details for which funds are required to be transferred, or if there is no application at all, then the tax refund will be made only after the specified documents are submitted to the Inspectorate. The return period is within a month from the moment when tax authority received a statement indicating the details of the bank.

If the deduction based on the results of the audit is denied, the individual has the right to appeal this decision to the Inspectorate that conducted the audit, to the tax higher body and to court. At the same time, it is possible to file a lawsuit in court only if all the rules of pre-trial appeal are observed.

The procedure for calculating the amount of payment

Personal income tax, which is subject to reimbursement for services that are not expensive, is calculated according to the formula: (deduction amount) \u003d (amount of expenses not exceeding 120 thousand rubles) x 13%.

The amount intended for reimbursement from the budget is determined taking into account the income paid in the tax period. Thus, it is possible to return the tax only in the amount in which the personal income tax was paid to the budget.

Example

An individual implanted teeth and performed prosthetics in 2015 in the amount of 500 thousand rubles. Since dental prosthetics is an expensive service, the cost of it is fully reimbursed. Maximum size deduction can be claimed in the amount of 500,000 x 13 / 100 = 65 thousand rubles. In accordance with the 2-NDFL certificate, a person in 2015 had an income of 480 thousand rubles and personal income tax paid to the budget amounted to 13% of this amount - 62,400 rubles. Accordingly, a person can reimburse 62,400 rubles from the budget. The balance of 2600 rubles is not carried over to the next year.

Example

Alexerov V.V. in 2014, he paid for the installation of implants for his wife in the amount of 800 thousand rubles, for 15-year-old daughter - braces in the amount of 100 thousand rubles and made dental prosthetics for himself in the amount of 150 thousand. General costs amounted to 1,050,000 rubles. SV can be 136,500 rudders. At the same time, the income of Alekserov V.V. in 2014 amounted to 2.5 million rubles, of which 325 thousand rubles were accrued and paid to the budget. Accordingly, he can declare and reimburse his expenses in the amount of 136,500 rubles.

Features of filling out the declaration

The declaration can be completed either by hand, in blue or black ink, or on a computer using special program. Corrections, double-sided printing, barcode damage and loss of other information due to inaccurate binding of sheets are not allowed.

The following sheets and sections are filled in the declaration: title page, sections 1 and 2, sheets A and E.

Changes since 2016

The amendments made to the Tax Code of the Russian Federation, which come into force on January 1, 2016, determine that a person can claim a deduction not only by contacting the tax authority, but also by doing so at their place of work within the year in which the expenses were incurred. If the treatment was paid for in 2016, then reimbursement is possible this year.

To reduce personal income tax, you can submit an application and a certificate giving the right to a deduction. To get it, you need to submit a package of documents to the Inspectorate, after which the tax authority will issue this document within 30 days. This procedure shall apply from January 1, 2016.

Summing up the final results, we will repeat once again the main points related to receiving a social deduction for dental services:

1. Reimbursement of expenses is possible only if the person in the current year had an income with a rate of 13%. At the same time, IP working on special regimes are not eligible for this benefit.
2. The services rendered should be included in a special list, which includes dental services, including expensive ones.
3. A medical institution or individual entrepreneur must have a license and be located on the territory of the Russian Federation.
4. You can reimburse expenses not only for yourself, but for your closest relatives - children, parents, spouses.
5. The tax refund is made within a period not exceeding 4 months, of which three are required for KNP and one month for a refund.
6. You can return personal income tax only for the treatment that was carried out for three recent years. The balance of the deduction cannot be carried over to the next year.
7. Starting from 2016, it is possible to receive a deduction through the employer, but only in the tax period in which the expenses were made.

ATTENTION! Our clinic does not online consultations by tax deduction. It is advisable to ask all questions to the accountant at the place of work or at the tax office at the place of residence. Thank you!