Treatment and prosthetics of teeth 3 personal income tax. List of documents for a tax deduction for dental treatment

Dentistry is considered one of the most demanded services in the medical market and, unfortunately, it is rather problematic to classify it as affordable. Of course, some of the manipulations performed by the dentist are covered by insurance, but most services must be paid from your own wallet. The procedure of 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 save on health.

The social tax deduction is a refund of the mandatory state fee deducted during the payment of expenses related to treatment.

If expenses related to dental treatment have been incurred within 3 years, the state provides an opportunity to return the paid income tax. The main condition for 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 conventional treatment, with an expensive one, the right to return 13% of all funds spent is granted.

Because the financial base Such a privilege is based on paid personal income tax, therefore, not all citizens of the Russian Federation can use it. The following subjects do not fall under the category of happy owners of the paid tax:

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

To be able to return 13 percent for dental treatment, 2 points must be observed:

• 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 that fall under the tax deduction is quite extensive.

Table 1. Main list of services for deduction

Service	A photo
Therapeutic
Surgical, including endoprosthetics
Dental
Conducting consultations
Body diagnostics
Rehabilitation assistance

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

Features of the tax refund

According to the legislation, a limit of 15,600 rubles is prescribed for the tax deduction for conventional treatment, which is 13% of the allowable 120,000 rubles. Even if the cost dental services will exceed it.

To get an idea of ​​how payouts are formed, you can follow this process based on a simple example. The subject during the year earned 100,000 rubles, respectively, the employer from this amount must withhold personal income tax in the amount of 13,000 rubles. The cost of dentistry in the same year amounted to 20,000 rubles, which changes the amount of tax withholding, since state fee should be withheld from 80,000 rubles, and the amount of tax, respectively, will be 10,400 rubles. Thus, at the end of the tax period, the state must return 2,600 rubles. However, this indicator can be reached much more in a simple way, multiplying 20,000 rubles. by 0.13.

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

Tax deduction can be applied only in the amount of personal income tax paid for the past 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 of 15,600 rubles prescribed in the code, since benefits are limited to the amount of tax paid. The same principle is used to calculate tax incentives for expensive treatment.

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 visit to the dentist is RUB 150,000, the deduction will be deducted from the entire amount, despite the fact that it exceeds the allowable 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 spending made in current year, but also for 3 recent years. This is possible provided that during this period the subject paid personal income tax.

In what cases is a tax deduction possible?

A taxpayer who pays for the services of a dentist on his own and covers the expenses for dentistry of his family members, which, from the point of view of the law, are spouse, brother and sister, parents and children under the age of 18, can apply for a tax bonus.

In order to be able to claim a tax deduction, in addition to limits on the amount of payments, there is another essential condition: taking a course at a medical institution of 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.

The list of services within which it is possible to use the deduction mechanism:

1. Calling an ambulance, diagnosing the body, preventive measures and spa treatment. In the latter option, the calculation will not take into account the cost of food and accommodation.
2. Purchase of medicines. It is possible to partially compensate for the funds involved in the purchase of medicines, provided that they are included in the list approved by the Government Decree mentioned above. Before the attending physician writes out a prescription for the purchase of drugs, he must be warned about the application 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. VHI insurance premiums.

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

Dental prosthetics is normal look treatment, and implantation is considered expensive and subject to tax incentives.

How to make a tax deduction: a list of documents

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

1. Statement.
2. The original certificate in the form 2-NDFL.
3. Documents 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 1 year, then this document will indicate the total cost spent on their passage. In addition to the amount, it 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 treatment facility and the SP if they have been provided with treatment services. Some establishments prescribe the number of their license on the seal, respectively, in this case, a copy of it may not be provided.
7. When the deduction is activated in relation to family members, a copy of the document certifying the degree of relationship should be presented: a birth certificate of the child, or the taxpayer himself, and a certificate of marriage registration.
8. tax return form

Each page must be signed and, together with the rest of the documents, taken to the inspection, submitted online, or sent 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 request for a refund, indicating the full name financial institution and account details for receiving Money. The approved amount must be credited to the account within 1 month from the date of the positive decision.

Starting from 2016, the tax deduction mechanism has been enriched by the possibility of refunding funds at the place of employment of the taxpayer. This is somewhat different from the method used by the Internal Revenue Service because instead of transferring the agreed amount of the payroll deduction, it will certain period will not be subject to income tax.

Video - Tax deduction in medicine

In our article, we provide the most complete and up-to-date list of expensive treatment 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 refers to expensive treatment, 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 such an amount of expensive treatment in 3-personal income tax, which he spent on the corresponding medical manipulations.

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

Declaration

It makes sense to start filling out 3-personal income tax for expensive treatment only if there is a special certificate from a medical institution with a special mark (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 07/25/2001):

Pay attention to the service code field in this help. Expensive treatment in 3-personal income tax is a reason to declare 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.

From what code is in this certificate, you will understand the usual treatment or expensive treatment in 3-personal income tax can be declared. That is, the real amount you paid does not matter.

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

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For 2017, which refers to expensive treatment in 3-personal income tax, is listed in the Decree of the Government of the Russian Federation dated March 19, 2001 No. 201. Here is a complete list:

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 Russian Federation(hereinafter referred to as the Code) when determining the size 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 at individual entrepreneurs carrying out medical activities, the amount of social tax deduction is accepted in the amount of actually incurred expenses. 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 of the Russian Federation, medicines, the amounts of which are paid 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 Ministry of Health and Social Development of Russia.

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, sizes 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 March 19, 2001 No. 201, and the medical institution is legally able to issue a certificate for submission to the tax authorities of the Russian Federation indicating the service code 2 during the specified operation. Taking into account that in these letters the Ministry of Health and Social Development of Russia refers to expensive types of treatment specifically only implantation of dentures, other dental prosthetics (orthopedic dentistry) should be classified as treatment with service code 1, according to which maximum size social tax deduction is 120,000 rubles. together with others social deductions in the tax period.

Tax deduction for dental services - a beneficial procedure that involves a reduction in size tax base, which almost every third taxpayer wants to use.

To date, dental services are in demand and are expensive. In this regard, this kind is in great demand. How to get it, what conditions must be met for this, as well as some other details, we propose to discuss in this article.

A deduction for dental services is a return to the patient of a certain part material resources spent on their treatment. However, this compensation, as a rule, is accrued from the funds state budget or, to put it another way, the individual receives back the previously paid income tax. Thus, in order to return personal income tax, first of all, you need to be a conscientious taxpayer.

ATTENTION! Material compensation associated with the costs of dentistry is accrued only if the institution in which the applicant was treated has a license.

Which law should be referred to

When it comes to receiving compensation for payments related to dental treatment, the taxpayer should understand that he is faced with social view deduction. AT this category also includes a refund of income tax for education, charitable contributions, as well as some other expenses.

You can read all about social tax credits by opening article number 219 in tax code Russian Federation. However, if an individual is specifically interested in the deduction for dentistry, then he can proceed to familiarize himself with the third paragraph of this legislative act.

What you need to know about the dental tax deduction

Majority individuals miss the opportunity to reduce their tax base due to lack of awareness of their rights to return of personal income tax for dental services. In this regard, we recommend that you take into account the following information:

• What is the deduction for? In addition to medical services that are directly related to dental treatment, the taxpayer can also return money for the purchase of various medicines needed during the treatment process, as well as for the costs of certain dental equipment.
• For whose treatment personal income tax is returned? If the taxpayer has incurred costs that are not related to paying for his own dental treatment, but for some relatives, then he also has the right to reduce the taxable base. This category of relatives includes children, spouse, father and mother.

It should be noted that for the payment of far from all dental procedures and medicines required for this process, an individual can receive compensation. An applicant for a deduction should first check whether there is this species expense in the Decree of the Government of the Russian Federation, which was put into effect on March 19, 2001 under the number 201.

How to calculate the tax deduction for medical treatment

tax deduction for medical services, aimed at dental treatment, is calculated quite simply. To find out the amount of monetary compensation, the taxpayer needs to perform this chain of actions:

However, the dental tax deduction has one exception to the rule, which allows individuals to slightly increase the amount of compensation. It's about about the type of treatment. That is, if a certain medical service is considered an expensive type of medical therapy, then the limit on the marginal deduction does not apply to it.

A document containing a list of dental procedures approved by law for the calculation of a deduction states which service belongs to an expensive type of treatment and which does not. Based on this, the taxpayer, when calculating, will be able to clearly understand whether the restriction on the amount of the deduction applies in the event of this type of expense.

Tax refund for dental services

Once an applicant for a social tax credit is convinced that he has met all the conditions and is entitled to a refund of income tax for dental services, you can start collecting documentation.

As you know, any tax deduction requires the provision of two such basic documents as a declaration (filled out on the 3-NDFL form) and a certificate (issued by the employer and drawn up in the 2-NDFL form).

The applicant for the dental treatment deduction must then proceed to the next step, which is the collection of documents directly related to medical therapy. This group includes the following documents:

• Agreement. Before the start of the provision of dental services, as a rule, the doctor and the patient enter into an agreement in which all the rules, conditions and nuances of treatment are recorded. The taxpayer is usually given a copy of this document.
• . After the patient has completed the course of treatment, the dentist can issue him a certificate confirming that a fee was indeed paid for the treatment, as well as displaying its amount in rubles.
• Payment documentation. To convince tax agent that an individual actually incurred the costs indicated in the declaration, certificates and contracts are not enough. Documents proving the fact of payment are required. As a rule, these are receipts, various checks and other papers of this kind.

When to Submit Documents for Verification

Individuals who wish to receive income tax refunds for dental treatment should note that verification documentation in tax service should be given no sooner than next year coming after a year of payment by the taxpayer for dental services.

However, at the same time, you should not be late with the submission of papers, since this type of deduction has certain period prescription, which is equal to three years. Thus, in order to return personal income tax for treatment, it is necessary that no more than three years have passed from the moment it was paid.

For example, if a taxpayer paid a fee for dental implantation in 2015, but wants to return personal income tax for paying for this service in 2017, then he can safely do this, since less than three years have passed from 2015 to the present time.

01/11/2019 , Sasha Bukashka

Treatment can be expensive, but the state is ready to make the price of treatment a little lower. To do this, you need to be a personal income tax payer and issue a deduction. This article will show you how to do it right.

Some of the money spent on medical services or the purchase of medicines can be returned back in the form of a tax deduction. It is reported that any citizen who pays personal income tax in the amount of 13% can receive a deduction.

Tax deduction. What is it and how to get it?

A tax deduction is a refund of part of the money spent, for example, on medical services, from previously paid personal income tax. To file a refund claim, you must:

• if paid services for yourself or your immediate family (children, parents, husband/wife) are provided in a Russian clinic with a license, are included in the list determined by government decree No. 201.
• if paid medicines for yourself or close relatives prescribed by your doctor are included in. By the way, they are also included.

How much money can be returned?

Several rules affect the final amount of money returned:

• it is impossible to return more money than transferred to the personal income tax budget in reporting year;
• you can return up to 13% of the maximum allowed deduction of 120,000 rubles, even if you spent more on medical services or the purchase of medicines. As a result, no more than 15,600 rubles will be returned from personal income tax;
• the ceiling of 15,600 rubles is removed for cases of expensive treatment.

What does expensive treatment in 3-personal income tax mean?

Types of medical services that are included in a special list make up a list of expensive treatment. These include surgeries, organ transplants, IVF procedures - 27 types of treatment in total.

For example, an expensive treatment from dental services includes an operation to implant dentures (letter dated 07.11.2006 No. 26949 / MZ-14 of the Ministry of Health and Social Development of the Russian Federation). If you paid for this operation, you will be able to return 13% of the total amount spent on dental treatment through the 3-NDFL declaration.

Documents for registration of 3-personal income tax for treatment

First of all, collect the following documents for registration of the deduction:

• the passport;
• for the year in which medical services were paid for (issued in the accounting department at the place of work);
• an application for a tax refund indicating the bank account details;
• a completed declaration in the form 3-NDFL (note that it does not differ from the 2018 sample);
• a copy of the license of a medical institution and an agreement on the provision of paid services;
• a certificate of payment for medical services for inspection, which indicates the amount of expenses and the type of treatment, as well as whether it is expensive or not (issued by a medical institution);
• checks, receipts and / or payment orders confirming payment for medical services, as well as payment documents for the purchase of medicines as prescribed by a doctor;
• prescriptions issued by doctors, in the form No. 107-1 / y with a stamp “For tax authorities Russian Federation, TIN of the taxpayer”;
• a certificate from a medical institution on the need for the applicant to buy expensive drugs and consumables (for expensive treatment);
• documents confirming kinship (for cases of payment for the treatment of a relative):
  • birth certificate of the child;
  • Marriage certificate;
  • the birth certificate of the applicant, if the treatment of one of the parents was paid.

The 2019 treatment tax deduction declaration (sample) will be presented in full detail below.

Important: if you pay for medical services provided to a close relative, then your full name, not the patient's, must be indicated in the contract with the medical institution and the certificate of payment for services.

Instructions for filling out 3-NDFL for issuing a deduction for treatment

You need to use the declaration form 3-NDFL, approved by order of the Federal Tax Service of Russia dated October 25, 2017 No. ММВ-7-11 / [email protected] The updated declaration form has been valid since 2018 for declaring income received in 2017, including for the purpose of receiving a deduction for treatment. Fill in the declaration title page, and then Sheets A and E1, then go to section 2 and 1. Let's consider how to issue.

So, this is how the Declaration (reference) 3-NDFL looks like new form 2019 (sample form) for treatment. And you can download the file to fill in at the bottom under the article.

Title page

Sheet A "Income from sources in the Russian Federation"

Sheet A should reflect the sources of income, as well as previously paid. Salary information is contained in the 2-NDFL certificate for the reporting year, which should be taken at work in advance.

• "010" - tax rate – 13%.
• "020" - code of the type of income. If declared wage, put "06". The rest of the income options and their codes are discussed in the article "".
• "030" - "050" - indicate the TIN, KPP and OKTMO of the employer.
• "060" - the name of the company in which the applicant works, and if the salary is paid by the entrepreneur, then his full name must be indicated.
• In paragraphs "070" and "080" write down the entire salary received for reporting period specified in the certificate 2-NDFL.
• In line "080" - paid with personal income tax salaries, which is also reflected in the certificate 2-NDFL.
• In line "090" - personal income tax is paid, which is due for payment from the salary, which is also reflected in the 2-personal income tax certificate.
• In the "100" field, indicate the personal income tax paid by the employer to the budget (from the 2-personal income tax certificate).

At the end of the sheet, do not forget to sign and date.

Sheet E1 "Calculation of standard and social tax deductions"

In all subparagraphs of paragraph 1, put down zeros, since they include tax deductions that do not relate to the cost of treatment. In subparagraph 1.3 - dashes.

In section 2, fill in subparagraph 2.3, if you have received expensive treatment, indicate the full amount of expenses. Duplicate this figure in subparagraph 2.4.

To return money for inexpensive treatment, fill out paragraphs 3.2 and 3.5, where you indicate the amount spent on medical services and the purchase of medicines.

If you have already used the treatment deduction in the reporting year, indicate this in clause 3.5.1.

In paragraph 3.6, summarize the figures from subparagraph 2.4 and 3.5. From the result, the figure from 3.5.1 should be subtracted if there were deductions in the same year. Enter the resulting value also in paragraph 4.

Section 2 "Calculation of the tax base and the amount of tax on income taxable at the rate of 001 percent"

• The title of the section contains the first filling point (“001”) - indicate the rate of 13%.
• In line "002" - select the type of income. In this case - 3 (other).
• In line "010" the amount from item "070" of Sheet A is written. We also indicate it in line "030".
• Field "040" indicates the amount of social and standard tax deductions - we take from paragraph 4 and 3.5.1 of Sheet E1.
• In line "060" indicate the tax base for personal income tax calculations, which is obtained by subtracting from the total amount of income ("030") the size of the deduction ("040").
• "070" - the total amount of tax to be paid to the budget. It is calculated by multiplying the tax base ("060") by the rate ("001"). Amount of personal income tax always rounded up to a whole number.
• Field "080" reflects the amount of tax withheld at the source of income payment. Add up the values ​​indicated in the lines "100" Sheet A.
• In paragraph "140" the amount that you must return from the budget is calculated. To calculate it, you need to find out the difference between the lines "080" and "070".

In unused fields we put dashes.

Section 1 "Information on the amounts of tax payable (surcharge) to the budget / refundable from the budget"

Section 1 is completed after Section 2 is completed on the basis of the calculations that are given in it.

• In paragraph "010" put 2 - return from the budget.
• The line "020" indicates the code budget classification tax revenue(BSC) for which a refund must be made. In this case, enter 18210102010011000110. For other situations, the BCC can be determined using the service on the website of the Federal Tax Service.
• OKTMO code ("030") can be found in tax office or on the website of the Federal Tax Service. OKTMO code can contain up to 11 characters. If your code contains fewer digits, then you need to put dashes in the remaining cells.
• In the line "040" we put dashes, since the personal income tax has already been transferred to the state by the employer.
• In paragraph "050" write down the amount that was calculated in paragraph "140" of Section 2.

So, we examined in detail the completion of the 3-NDFL declaration for treatment (a fresh example of 2019). There are only a few questions left.

Where and when to submit documents?

Submit a declaration with supporting documents to the tax office at the place of registration.

You can apply for 3-personal income tax for treatment on any day of the current year, there is no deadline for submitting documents. It is possible to issue a declaration for the return of part of the money spent on treatment within three years from the date of payment for medical services.

When will the tax credit be paid?

After checking the declaration and the documents attached to it, which will take from two to four months, the money will be transferred to your bank account.

If medical services were paid for in the current year, then you can apply for a tax deduction, which will be. Within 30 days after the submission of documents to the tax office, a notification will be issued, which must be given to the accounting department at the place of work. After that, a part of the personal income tax withheld from your salary will be issued to you every month until the end of the year.