Russian taxpayers who have spent large sums on medical services for health reasons have the legal right to return part of the funds in the form of a tax deduction. To issue a refund, you need to understand the question of how compensation occurs and what types of services are subject to reimbursement.

By following a certain sequence, paperwork will not be difficult. The basis for receiving compensation are documents confirming that the taxpayer has incurred expenses related to medical treatment. Having collected the required documents, citizens fill out a declaration for a 3-NDFL refund for treatment.

What types of services are eligible for reimbursement?

The Tax Code establishes a list of expenditure items that can be reimbursed from the budget legally. According to paragraph 3 of Art. 219 of the Tax Code, previously paid income tax will only be received for the last three years based on the costs received for:

• personal treatment of the taxpayer;
• payment for medical services to close relatives, including the second spouse, children, parents;
• purchasing medications to treat yourself and your immediate family in accordance with properly executed prescriptions;
• payment for the policy according to the VHI program (voluntary insurance).

Possible expenses include expensive treatment, but the category of services provided should be specified separately. If, when receiving compensation for the costs of standard treatment, compensation is limited to a maximum amount of 120 thousand rubles, then when compensating for expensive treatment, compensation is limited only to the amount of the employee’s tax deductions.

Filling procedure

Following the recommendations on how to fill out 3-NDFL for a tax deduction for treatment, we begin to fill out a declaration, the correctness of which will determine the successful consideration of the application by the tax office. The easiest way to fill out a multi-page declaration form is to enter information into the prescribed form using a special program.

To independently submit documents for compensation of treatment expenses, you need to download the application from the official website of the Federal Tax Service and enter the required information using a computer. If the applicant already knows the registration rules and has successful experience in filing 3-NDFL, the declaration registration procedure can also be completed manually.

Declaration 3-NDFL has a strictly established form, approved in 2014 by a separate Order of the Federal Tax Service No. ММВ-7-16/671@. Since it is traditionally believed that manually filling out declarations entails a greater number of errors, it is recommended to use an electronic analogue of a sample for filling out a 3-NDFL paper form: all information will be entered in it in the required format, and the risk of error is minimal. In case of self-registration, you should first study the sample of filling out 3-NDFL when returning tax on treatment. This measure will allow you to successfully submit papers to the Federal Tax Service the first time. An example of filling out 3-NDFL when returning for treatment helps you to navigate not only which columns need to be filled out, but also to enter data according to the established format. As part of your income tax refund for medical expenses, you will need to complete the following pages:

• title card;
• sections 1-2;
• sheets A, E1.

Description of actions

The procedure for filling out the declaration is as follows:

One of the popular medical expenses is dental treatment. Dental services are fully compensated if they are expensive types of treatment, in other cases, as for other types of treatment, Compensation is possible only within 120 thousand rubles.

In order to draw up a 3-NDFL declaration for dental treatment, you should follow the same sequence as for reimbursement of costs for other medical services. After filling out all five sheets, the declarant signs the form and, accompanied by supporting documents and certificates, transfers the package to the tax office. This can be done in person by visiting a specialist at the territorial branch of the Federal Tax Service or via mail by sending a package with an inventory.

Decoding strings

When starting to fill out the main part of the report, you should familiarize yourself with the tips on how to enter further information. The following information will help you navigate when filling out the lines and columns of the declaration form:

• information about the TIN is taken from the 2-NDFL certificate;
• the cell with the adjustment number is filled in as «0» , if the submission is made for the first time;
• in the tax period cell indicate the year of actual costs incurred;
• if the declaration is submitted by an individual, the tax payer code indicates "760";
• information about the declarant is entered in exactly the same format as for a civil passport;
• The taxpayer status code for residents of the Russian Federation is the value "1";
• the address indicates the place of residence valid at the time of application;
• When preparing the application, the declarant independently enters "1" at the point responsible for the accuracy of the information provided.

Hints for the first section

Before you begin filling out the first section, you need to find out what type of treatment, according to the List of Medical Services and Medicines, the paid service belongs to. You can find the necessary information from the certificate of payment for medical services of a specific institution. When classifying the type of service provided as an expensive type in the line 010 enter the code "2", in all other cases, the code issued by the institution will indicate the code "1".

Using the line codes and their decoding, filling out the first section will not be difficult. The applicant will be able to prepare the declaration for filing on his own:

• 010 – indicate the value "1" or "2"(for the return of budget funds);
• 020 – enter the value "182 1 01 02010 01 1000 110";
• 030 – depending on the location of the taxpayer it will vary; OKTMO will be found out at the declarant’s address;
• 050 – enter the tax deduction amount.

Tips for the second section

The values ​​for decoding line codes in section 2 are used similarly:

• 010 – enter the amount of income;
• 030 – enter the value of the taxable amount;
• 040 – informs about the amount of all tax deductions;
• 060 – to enter the value, a mathematical calculation is performed – lines are subtracted from line 030 040 And 050 ;
• 070 — make the calculation by multiplying line 060 by 13%;
• 080 – contains information about withheld tax;
• 140 – produce a final summation of lines for returns from the budget.

Tips for sheets A, E1

The breakdown of values ​​for Sheets is given in the following table:

Sheet	Line	Meaning
A	010	13%
A	020	Income code "02"
A	030	TIN of the organization (indicated according to 2-NDFL)
A	040	Checkpoint (as 2-NDFL)
A	050	OKTMO (as 2-NDFL)
A	060	Name of the company that employed the declarant
A	070	Annual income
A	080	Income subject to tax
A	090	Amount of tax charges
A	100	Retention amount
E1	140	Medical costs (indicate the value in rubles)
E1	170	Expenses incurred (within 120 thousand)
E1	180	The deduction claimed in the declaration for reimbursement
E1	190	Total amount to be deducted

List of documentation

Having prepared 3-NDFL, the applicant needs to find out whether all documents for 3-NDFL for treatment have been collected. The main documents include:

1. 3-NDFL is the main basis for consideration of an application by the tax office;
2. 2-NDFL – available upon request, serves as the basis for filling out 3-NDFL;
3. Application from the taxpayer;
4. Passport.

Depending on the type of services provided, the following documents are additionally prepared:

• an agreement for the provision of services by a medical institution indicating information about the organization’s license (when submitting a copy, the document must be certified);
• a payment document confirming payment for treatment from the taxpayer’s personal funds;
• if treatment services were provided in a sanatorium, it is necessary to obtain a medical certificate indicating the amount of treatment costs, not including the costs incurred by the applicant when paying for the stay;
• certificate of payment for the services of a medical institution;
• when purchasing medicines, you will need to provide doctor’s prescriptions (issued according to the established form 107-1/u, with the institution’s seal used for tax documents;
• When purchasing medicines, provide copies of payment documents confirming these expenses - receipts, checks, bills, etc.

If the costs were related to health insurance, the declarant provides:

• a copy of the agreement with the policyholder, insurance policy;
• if the agreement does not contain information about the company’s license, provide a copy of the relevant license separately;
• receipts confirming expenses.

If expenses are related to treatment of immediate family members, prepare additional papers confirming the existence of a relationship with the declarant. Such documents include copies of:

• document on the birth of a minor child (certificate);
• marriage certificates;
• birth certificate of the declarant, if it is necessary to confirm relationship with parents.

In addition to submitting copies to the Federal Tax Service department, the inspector is provided with originals for verification.

How to get a deduction

Until 2016, in order to receive reimbursement for treatment costs, one had to contact the local branches of the Federal Tax Service at the taxpayer’s place of registration. After the changes are introduced, tax deductions can be processed through your employer.

Before you begin the process of collecting documents, you need to find out whether the paid medical service is included in the list of those subject to reimbursement and what the code for this deduction will be. The reimbursement process through the employing organization is as follows:

1. The applicant, after paying for the treatment, contacts the accounting department and presents the necessary documents.
2. The accountant will arrange for a refund of the 13% that was previously deducted for income tax purposes.
3. In addition to the basic salary, the employee receives funds in the amount of income tax.

This option has many advantages: in addition to the fact that the filing procedure is significantly simplified, the taxpayer can immediately reimburse the costs incurred without waiting for the end of the year.

If an incomplete deduction is provided within one year, the employee returns the unused balance of the compensation amount at the end of the year. However, in this case you will have to contact the tax office at your place of registration.

Registration of a tax deduction for treatment is not very difficult, requiring only the collection of the necessary supporting documents and the correct completion of the 3-NDFL declaration. If a taxpayer has difficulty preparing a return, it is recommended to use a special application that will minimize the risk of errors and allow you to enter the requested information in the required format.

In our article we provide the most complete and current list of expensive treatments for 3-personal income tax for 2017. We also analyze its significance when paying for medical services and receiving a tax deduction.

Special deduction

When filling out 3-NDFL, which relates to expensive treatment, it is of great importance. The fact is that on the basis of one of the paragraphs sub. 3 p. 1 art. 219 of the Tax Code of the Russian Federation, the amount of deduction for such medical services is not limited by law.

Thus, the patient has the right to declare the amount of expensive treatment in 3-NDFL that he spent on relevant medical procedures.

An important point: you can claim a deduction in 3-NDFL for expensive treatment when undergoing it not only in specialized organizations, but also from entrepreneurs who officially conduct medical practice.

Declaration

It makes sense to start filling out 3-NDFL for expensive treatment only if you have a special certificate from a medical institution with a special note (approved by order of the Ministry of Health of the Russian Federation No. 289, Ministry of Taxes of the Russian Federation No. BG-3-04/256 dated July 25, 2001):

In this help, pay attention to the service code field. There is a reason to declare expensive treatment in 3-personal income tax only when the value is “2”. If “1”, then the right to deduct for treatment is limited to the standard amount of 120,000 rubles.

Depending on what code is in this certificate, you will understand whether ordinary treatment or expensive treatment can be declared in 3-NDFL. That is, the actual amount you paid does not matter.

Indicating expensive treatment in the 3-NDFL declaration is quite simple. Line 110 of Sheet E1 is intended for this purpose (see figure below). There are no special rules for filling it out. Therefore, obtaining a sample of 3-NDFL for expensive treatment usually does not cause difficulties.

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For 2017, what relates to expensive treatment in 3-NDFL is listed in Decree of the Government of the Russian Federation of March 19, 2001 No. 201. Here is the complete list:

№	Type of treatment
1	Surgical treatment of congenital anomalies (developmental defects)
2	Surgical treatment of severe forms of diseases of the circulatory system, including operations using artificial circulation machines, laser technologies and coronary angiography
3	Surgical treatment of severe forms of respiratory diseases
4	Surgical treatment of severe forms of diseases and combined pathologies of the eye and its adnexa, including the use of endolaser technologies
5	Surgical treatment of severe forms of nervous system diseases, including microneurosurgical and endovasal interventions
6	Surgical treatment of complicated forms of digestive diseases
7	Endoprosthetics and reconstructive operations on joints
8	Transplantation of organs (complex of organs), tissues and bone marrow
9	Replantation, implantation of prostheses, metal structures, pacemakers and electrodes
10	Reconstructive, plastic and reconstructive plastic surgeries
11	Therapeutic treatment of chromosomal disorders and hereditary diseases
12	Therapeutic treatment of malignant neoplasms of the thyroid gland and other endocrine glands, including the use of proton therapy
13	Therapeutic treatment of acute inflammatory polyneuropathies and complications of myasthenia gravis
14	Therapeutic treatment of systemic connective tissue lesions
15	Therapeutic treatment of severe forms of diseases of the circulatory, respiratory and digestive organs in children
16	Combined treatment of pancreatic diseases
17	Combined treatment of malignant neoplasms
18	Combined treatment of hereditary bleeding disorders and aplastic anemia
19	Combined treatment of osteomyelitis
20	Combined treatment of conditions associated with complicated pregnancy, childbirth and the postpartum period
21	Combined treatment of complicated forms of diabetes mellitus
22	Combined treatment of hereditary diseases
23	Combined treatment of severe forms of diseases and combined pathologies of the eye and its adnexa
24	Complex treatment of burns with a body surface area of ​​30 percent or more
25	Types of treatment associated with the use of hemo- and peritoneal dialysis
26	Nursing premature babies weighing up to 1.5 kg
27	Treatment of infertility using in vitro fertilization, cultivation and intrauterine embryo insertion

Tax deduction for dental treatment and prosthetics.

Part of the money spent on dental treatment, implantation and installation of various metal structures, as well as other dental procedures in accordance with the law, can be returned through a social tax 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; expenses for expensive medical services are accepted in full.

The Tax Code of the Russian Federation provides for the opportunity to return 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 reimbursement of treatment costs for dental services - for dental prosthetics, installation of implants, braces, bridges, etc. In order to take advantage of this benefit, you must fulfill the main condition - draw up a package of documents on tax deductions and submit them to the Inspectorate. There are other requirements, the mandatory fulfillment of which will make it possible to reimburse costs.

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

• In the year in which the treatment was carried out, you received income at a rate of 13%. If in a given period the receipt of income was associated with rates of 9% or 35%, reimbursement of expenses will not be possible. This is explained by the fact that the basis of the social deduction (SC) is a reduction in income taxed at a rate of 13%, and not simply covering the costs of medical services.
• The 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 considered types of expensive treatment, and CB for them can be received in the amount of the full amount of funds spent.

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

However, with the same document, the Federal Tax Service established that the Ministry of Health and Social Development has the right to consider certain medical procedures expensive. Thus, the Ministry of Health and Social Development in its letter classified dental implantation services as expensive treatment:

“The operation of implanting 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 are taken into account when determining the amount of social tax deduction (clause 9), approved by Decree of the Government of the Russian Federation of March 19, 2001 No. 201, and the medical institution is legally entitled to issue a certificate for submission to the tax authorities of the Russian Federation indicating service code 2 when carrying out the specified operation.”

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 SV will be possible only within the limits of expenses not exceeding 120 thousand. If this happens, you can contact the institution’s staff 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 can be classified as expensive or not.

Individual entrepreneur or dental organization who provided these services must have an appropriate license for medical activities. You can check whether the clinic you contacted has the appropriate license on the Roszdravnadzor website.

L treatment must be carried out on site Russian Federation. You will not be able to get a tax deduction when treating or prosthetic teeth in foreign clinics. The letter from the Ministry of Finance of the Russian Federation directly speaks about this:

“According to paragraph 5, paragraph 3, paragraph 1, Article 219 of the Code, a deduction for the amount of payment for the cost of medical services and (or) 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 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 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 relation to 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 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 established for all types of SV. If in the tax period a person 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 training or for treatment, but not more than 120 thousand rubles. If dental expenses were classified as expensive, they can be reimbursed in full and additionally cover training costs.

Expensive services, which include replantation, implantation, installation of braces, bridges and other metal structures, and dental prosthetics are taken into account when prescribing SV in full costs. Under voluntary health insurance contracts - within the framework of insurance premiums that have been paid.

Unused balances cannot be carried forward to the next year.

“Tax exemption by its nature is a benefit that 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 a legally established tax on the corresponding object of taxation. Benefits are always targeted, and their establishment is the exclusive prerogative of the legislator.

In this case, the legislator established a maximum amount of applicable social tax deductions and did not establish the possibility of transferring to the next tax period the balance of unused social tax deductions exceeding the established maximum amount.”

Income tax refunds are possible within three years from the date the expenses were incurred.

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

It is possible to reduce the personal income tax base not only for expenses on yourself, but also for immediate relatives. Expenses can be reimbursed for:

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

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

In what cases can a refund be refused?

You will not be able to reimburse expenses if:

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

Documents for obtaining a tax deduction for dental treatment

The standard package of documents submitted to the Inspectorate must include:

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

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

When filling out 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 was submitted;
• the amount of the deduction corresponds to the data entered in the tax return;
• Bank details are required.

3. A copy of the treatment agreement with all appendices and additional agreements.

4. A certificate in the approved form regarding payment for medical services, issued by a dental organization.

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

This list is determined by a letter from the Financial Department and is exhaustive. The inspectorate does not have the right to refuse to return personal income tax if licenses, checks and other documents not included in this list are provided.

However, in order to exclude possible claims from Inspectorate employees, it is advisable to additionally attach the following documents:

• copy of passport and TIN;
• copy of the license;
• checks confirming payment for dental services;
• certificate 2-NDFL.

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

1. Collect a complete package of necessary documents.
2. Fill out the declaration.
3. In person, by mail or through a representative, submit documents to the Inspectorate at your place of 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 tax authority's decision.

The inspectorate, within three months from the date of receipt of the documents, organizes a desk tax audit, based on the results of which it makes a decision on the return of funds or 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 inspection.

If the application submitted together with the declaration does not indicate the details by which funds are required to be transferred, or the application is missing altogether, then the tax refund will be made only after the specified documents are submitted to the Inspectorate. The refund period is within a month from the moment the tax authority received the application indicating the bank details.

If a deduction based on the results of an audit is denied, an individual has the right to appeal this decision to the Inspectorate that conducted the audit, to a higher tax authority and to the court. At the same time, you can file a claim in court only if all the rules of pre-trial appeal are followed.

Procedure for calculating the payment amount

Personal income tax, which is subject to reimbursement for services that are not considered expensive, is calculated using the formula: (amount of deduction) = (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, a tax refund can only be made in the amount in which 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, expenses for it are reimbursed in full. The maximum amount of deduction can be declared in the amount of 500,000 x 13 / 100 = 65 thousand rubles. In accordance with certificate 2-NDFL, 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

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

Features of filling out the declaration

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

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

Changes since 2016

Amendments 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 at his place of work within the year in which the expenses were incurred. If the treatment was paid for in 2016, then reimbursement of expenses is possible this year.

To reduce personal income tax, you can submit an application and a certificate giving the right to a deduction. To receive 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 is to be applied from January 1, 2016.

Summing up the final results, let us 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 had income at a rate of 13% in the current year. At the same time, individual entrepreneurs working under special regimes cannot use this benefit.
2. The services provided must 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 immediate relatives - children, parents, spouses.
5. Tax refunds are made within a period not exceeding 4 months, of which three are required for the tax return and one month for the refund.
6. You can return personal income tax only for the treatment that was performed over the last three years. The balance of the deduction cannot be carried forward to the next year.
7. Starting from 2016, it is possible to receive a deduction through an employer, but only in the tax period in which the expenses were incurred.

ATTENTION! Our clinic does not provide online consultations on tax deductions. It is advisable to ask all questions to an accountant at your place of work or to the tax office at your place of registration. Thank you!

Dentistry is considered one of the most popular services on the medical market and, unfortunately, classifying it as accessible is quite problematic. Of course, some procedures performed by a dentist are covered by insurance, but most services must be paid for out of your own wallet. The procedure for prosthetics in private clinics is especially expensive. Despite all the medical ordeals, a pleasant bonus, which is a social tax deduction for dental treatment, will help the client not to save on health.

Social tax deduction is a refund of the mandatory state tax withheld at the time of payment of expenses related to treatment.

If expenses related to dental treatment have been incurred within 3 years, the state provides the opportunity to return the income tax paid. The main condition of payments: the amount spent should not exceed 120,000 rubles. Thus, the maximum allowable benefit amount will be 15,600 rubles. However, this option applies only to ordinary treatment; in case of expensive treatment, the right to return 13% of all funds spent is provided.

Since the financial basis of such a privilege is based on paid personal income tax, therefore, not all citizens of the Russian Federation can take advantage of it. The following subjects do not fall under the category of happy owners of paid tax:

• unemployed;
• unemployed pensioners without officially registered income over the last 3 years;
• Individual entrepreneurs using the simplified tax system or UTII.

To be able to return 13 percent for dental treatment, you must comply with 2 points:

• pay monthly income tax in the amount of 13%;
• cover medical expenses yourself.

There is also an option to contribute money for the treatment of family members.

The list of services covered by the tax deduction is quite extensive.

Table 1. Main list of services for deduction

Service	Photo
Therapeutic
Surgical, including endoprosthetics
Dental
Conducting consultations
Diagnosis of the body
Rehabilitation assistance

In addition to the options listed, a tax deduction for the IVF procedure is possible.

Features of tax deduction refund

According to the law, the tax deduction for ordinary treatment has a limit of 15,600 rubles, which is 13% of the permissible 120,000 rubles. Even if the cost of dental services exceeds it.

To have an idea of ​​how payments are formed, you can follow this process using a simple example. The subject earned 100,000 rubles during the year; accordingly, the employer must withhold personal income tax in the amount of 13,000 rubles from this amount. Dental expenses in the same year amounted to 20,000 rubles, which changes the amount of tax withholding, since the state tax should be withheld from 80,000 rubles, and the tax amount, accordingly, will be 10,400 rubles. Thus, the state must return 2,600 rubles at the end of the tax period. However, this figure can be reached in a much simpler way by multiplying 20,000 rubles. by 0.13.

In addition to the listed conditions for the approval of tax benefits, there is another limiting factor, expressed in the amount of income tax paid for 1 year.

A tax deduction can be applied only in the amount of personal income tax paid for the previous tax period.

If, for example, for 1 year a tax in the amount of 12,000 rubles was withheld from an individual, it is not possible to calculate the amount prescribed in the code of 15,600 rubles, since the benefits are limited to the amount of the tax paid. Tax benefits for expensive treatment are calculated using the same principle.

The cost of dental services is not a determining factor for inclusion in the list of expensive services. This list is approved at the legislative level by Decree of the Government of the Russian Federation N 201.

For example, if the price for a dental visit is RUB 150,000, a deduction will be deducted from the entire amount, despite the fact that it exceeds the permissible threshold of RUB 120,000.

If both types of treatment were used during therapy, 2 calculation options should be used.

The refund of paid tax is based not only on expenses made in the current year, but also for the last 3 years. This is possible provided that during this period the subject paid personal income tax.

In what cases is a tax deduction possible?

The tax bonus can be claimed by a taxpayer who pays for dental services on his own and covers the dental expenses of his family members, which, from the point of view of legislation, are a spouse, brother and sister, parents and children under 18 years of age.

In order to be able to claim a tax deduction, in addition to the limits on the amount of payments, there is one more essential condition: completing a course in a medical institution in the Russian Federation. Regardless of whether the clinic was chosen private or public, it must have a license. Without this document, the deduction cannot be applied.

List of services within which the deduction mechanism can be used:

1. Calling an ambulance, diagnosing the body, preventive measures and spa treatment. In the latter option, the cost of food and accommodation will not be taken into account in the calculation.
2. Purchasing medicines. It is possible to partially compensate for the funds used for the purchase of medicines, provided that they are included in the list approved by the government decree mentioned above. Before the attending physician writes a prescription for the purchase of drugs, he must be warned about the use of the deduction, since the prescription must be made in 2 copies and stamped with the hospital seal. One copy should be taken to the fiscal authorities, and the second should remain in the hospital.
3. Insurance premiums for VHI.

The tax deduction will not be approved if the dental services were reimbursed by the employer.

Dental prosthetics is a common type of treatment, while implantation is considered expensive and is subject to tax incentives.

How to make a tax deduction: list of documents

A tax refund will require an impressive package of documents, including:

1. Statement.
2. Original certificate in form 2-NDFL.
3. Papers confirming the cost of treatment:
   1. service agreement;
   2. receipts;
   3. checks.
4. Both originals and copies of documents must be attached.
5. Certificate of payment for medical services issued by the clinic. If the course of treatment was repeated several times over the course of 1 year, then this document will indicate the total cost spent on completing them. In addition to the amount, you must indicate the corresponding treatment code:
   1. 1 - normal;
   2. 2 - expensive.
6. A certified copy of the institution's license. It must be provided by both the medical institution and the individual entrepreneur if they were provided with treatment services. Some establishments indicate their license number on the seal; therefore, in this case, a copy of it may not be provided.
7. When the deduction is applied to family members, you must present a copy of a document certifying the degree of relationship: the birth certificate of the child, or the taxpayer himself, and a marriage registration certificate.
8. Tax return form

You must sign on each page and, along with other documents, take it to the inspectorate, submit it online, or send it by mail no later than April 30 of the year following the year in which the dental expenses were incurred.

If the tax deduction has been approved, the applicant should go to the tax inspector and write a refund application, which includes the full name of the financial institution and account details for receiving the funds. The approved amount must be credited to the account within 1 month from the date of the positive decision.

Since 2016, the tax deduction mechanism has been enriched by the possibility of refunding funds at the taxpayer’s place of employment. It is slightly different from the method used by the tax office, since instead of transferring the agreed amount, the deduction from wages will be a certain period where personal income tax will not be withheld.

Video - Tax deduction in medicine

Tax legislation of the Russian Federation provides for the possibility of obtaining a social tax deduction for dental treatment in a paid dental clinic. This deduction allows taxpayers to return part of the money spent on visiting the dental office. A tax deduction for dental treatment is provided in the amount of actual expenses incurred, but not more than 120,000 rubles. However, if you have undergone replantation, implantation, or installation of metal structures, this treatment is expensive and in this case, you have the right to claim a deduction for the full amount of expenses. That is, for expensive treatment the amount of deduction is not limited.

Who is entitled to the corresponding deduction?

Individuals who pay a tax of 13% have the right to claim a refund of money spent on dental treatment. You can receive a tax deduction for dental treatment not only for your own treatment, but also for the treatment of your children (not older than 18 years), spouse, and parents. A deduction for treatment is provided only for expenses incurred at the expense of one’s own funds in institutions or organizations licensed to carry out medical activities in the territory of the Russian Federation. If the employer pays for medical services, no deduction is provided.

How to get a tax deduction for dental treatment?

A tax deduction for dental treatment is claimed in the tax period (calendar years) in which the medical service was paid. As a general rule, in order to receive a tax refund, the taxpayer must apply no later than three years from the date of payment of the tax, so it makes sense to apply for a deduction within the three-year period.

A deduction for dental treatment can be obtained through the tax office or through an employer.

Deduction for dental treatment: how to apply for it from your employer.

A social tax deduction for dental treatment from an employer can only be obtained in the year in which the costs of dental treatment were incurred. To receive such a deduction, you must first receive notification of confirmation of the right to deduction from the tax authority. To receive this notification, you must contact the tax authority at your place of residence with the following documents:

• An application to receive a notification from the tax authority about the right to a social deduction, which is filled out in the prescribed form. This form can be obtained from the tax office.
• Documents confirming treatment expenses.

Within 30 days, the tax authority will check the documents provided and then issue a notification confirming the taxpayer’s right to receive a deduction.

After which the notification, along with a written statement, must be submitted to the employer. Starting from the month in which you contacted the employer, income tax in the amount of 13% will not be withheld from your salary until the deduction is fully used.

Deduction for dental treatment: contacting the tax office

Social tax deduction is provided after the end of the tax period. If you had your teeth treated in 2018, then you can apply for a deduction from the tax authority only after January 1, 2019. To receive a tax deduction for dental treatment, the taxpayer provides the following documents to the tax office at the place of residence:

• Completed tax return in form 3-NDFL (original).
• Application for a tax refund of overpaid tax with details of the bank account to which the money will be transferred to you (original).
• Certificate 2-NDFL about income for the year in which treatment was paid. This certificate is issued by the employer.
• A copy of the contract for the provision of medical services (if one was concluded);
• A copy of the license of the medical institution, if information about such a license is not included in the contract;
• Copies of payment documents confirming payment for dental treatment. Such documents can be: cash receipts, receipts for cash receipts, paid bank receipts, etc.;
• A copy of a document confirming relationship or guardianship if payment was made for the treatment of a relative or ward;
• The original certificate of payment for medical services in the form approved by the Order of the Ministry of Health of Russia and the Ministry of Taxes of Russia dated July 25, 2001 No. 289/BG-3-04/256 (the certificate must indicate the code of medical services provided 1 or 2).

After receiving the declaration and documents, the tax authority must conduct a desk audit within three months. Based on the results, you will be granted a tax deduction or denied it. If the decision is positive, the amount of overpaid tax indicated in your application must be returned to you within a month after the end of the audit.

How to fill out the tax deduction for dental treatment 3-NDFL with Tax

On the Tax website, you will find everything you need to get a deduction for treatment. Now you don't need to contact consultants. You can do everything yourself:

1. Fill out the declaration on the Tax website. The program will allow you to quickly and easily fill out such a declaration.
2. Attach the list of documents to the declaration. The list, templates and sample applications for a tax refund for treatment can be downloaded for free in the “Useful” / “Documents for deduction” section of the website.
3. To receive a tax deduction for dental treatment, you must submit the prepared documents to the tax office in person or send them by mail.
4. Wait for the funds to be credited to your bank account. This waiting period can be more than four months.

When visiting the tax office, you must have an identification document with you, usually a passport of a citizen of the Russian Federation.

When submitting copies of documents confirming the right to deduction to the tax office, you must have their originals with you for verification by the tax inspector.

To proceed to completing your tax return on our website, please click the Next button below.

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Decree of the Russian Government on deductions for treatment No. 201 of March 19, 2001, describing for which medical services and medications a deduction is provided, in PDF format.