Income tax refund for dental treatment: documents, filing of returns

Turning to the dentists for expensive medical care, our citizens have the opportunity to receive income tax refunds for dental treatment. What documents to collect and all to make a Declaration to the relevant authorities describe in more detail.

Code of the Russian Federation provides a lot of nuances, constraints, and selects only certain groups of people who can count on the payment procedure. To understand whether you have grounds to apply to the state for such compensation for reimbursement of expenses for treatment, you have to learn all the features.

What is SNV?

Special tax deduction – the so-called state aid on certain types of treatment, including dental. And at least part of the population thinks it’s just a pay government the money that they spent in a medical facility, in fact it is not.

In fact, it is a tax refund or part thereof at the rate of 13 per cent of the amount spent. Moreover, in order to qualify for this money, you must meet all the criteria of the law. It’s the same part of the tax from incomes of physical persons, i.e. personal income tax, which was paid for with his earnings.

The tax treatment of the teeth helps to reduce the income which were the patient during his work, and from which was removed the same tax rate of 13%. However, in this case is not so simple and smooth, so let’s deal with all the nuances and restrictions.

For example, to obtain payment only in the following tax period. That is, if you made a treatment in 2015, to get compensation is available no earlier than 2016. To apply for such a deduction is possible only for the last three years, the earlier period of treatment not taken into account.

If you have made small purchase of medicines subject to compensation, but also repeatedly sought dental care or wish to further compensate expenses for training, you can apply for such social payment only once. No matter how many times it was actions that fall under the criteria for tax deduction.

Who put a tax refund and who does not?

To be eligible for such compensation, you must meet certain rules:

  1. To be a citizen (resident) of the Russian Federation.
  2. To have an income which is regularly paid 13% tax.

You cannot receive payment in a greater amount than was produced by the contributions. The balance is not transferred to another tax period. In addition, you can obtain a refund for such a treatment not only for themselves but also for the immediate family. And this is the spouse (wife), children under 18 years of age or parents.

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It is impossible to issue such assistance to the following persons:

  1. Pensioners who have only a state pension.
  2. Disabled people, even if they receive unemployment benefits.
  3. Individual entrepreneurs, who pay different tax rate than 13%.

If the owner paid any taxes, even more than this amount, but it is not personal income tax, e.g. VAT or any other, they do not fall under the rules of compensation.

There are also limitations in the amount of the payment. The maximum rate at which deducted those interest may not exceed 120 thousand rubles, even if the person spent a lot more. The exceptions are costly procedures, which we will discuss below.

If the taxes were paid, but they are much smaller than the estimated social deduction, then return the state can only be the amount that was paid for a specific tax period.

What services are covered?

It is important to note that a tax deduction not only for dental services, but also for buying some medicines and also other treatments. In addition, there are similar social benefits and education. So all the money spent of them are summarized and evaluated 13%, which the government may return to man.

To see the full list of medicines and other medical procedures that fall under social payment, you can find out through the tax office. Speaking specifically about dental care, this includes almost all of their types:

  • treatment and diagnostics;
  • inpatient treatment;
  • treatment in clinic;
  • outpatient care;
  • treatment under insurance policy;
  • sanatorium-resort therapy.

In this dental clinic have to be in Russia and have the necessary state license.

One caveat – the definition of expensive treatments. Most of the services the dentist has the code «1» and refers to the usual treatment, subject to restrictions on payment. But a number of services, including implantation, replantation and installation of metal structures are expensive procedures. They have a code of «2» and defies any limitation on the amount of tax refund.

The relevant code and mark makes the clinic that conducted the treatment. And if there is indicated a code «1», you have to count on the return of the amount is not more than 120 thousand rubles. If the procedure matches the code of «2», then the state can pay the entire amount in full.

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What documents are needed for the return of tax for dental treatment?

Submit a Declaration on income tax refund only if the treatment meets all of the requirements of the legislation. This is necessary to collect a full package of documents. After all, without at least one reference, the police will not even consider the case.

  • The tax Declaration under the form 3-NDFL, which lists all the amounts and sizes of income paid, interest rate, etc.
  • Certificate form 2-pit work, compiled over a period that corresponds to a special tax deduction.
  • Copy of the passport of the citizen of the Russian Federation with a residence permit and the first main pages.
  • A correctly formatted statement, which shall include all amounts, period, types of treatment and details of Bank account and will be disbursed.
  • A copy of the contract with the facility where the procedure was carried out. Each of the pages must be separately certified.
  • A copy of the license of the institution, indicating those kinds of works which it is entitled to.
  • A copy of the insurance policy with the payments, if it States it is insurance medical.
  • All copies of certificates, proof of payment for certain services and specified amount. It can be checks, receipts, etc.
  • If there is a tax deduction for the immediate family, then be sure to submit documents that indicate the corresponding relationship (marriage certificate, birth, etc.).

Perhaps, in some cases, you will need any more help, but usually this list is enough.

To claim compensation you can not just, there are certain limits. The tax inspection takes about two to four months studying the documents, inspections, etc., and only a month after approval of payment, you can expect the flow of money to the Bank account.

Calculation of amount of payments

Count the amount is not so difficult as it might seem at first glance. The main thing is to understand all the nuances.

► Example 1. Citizen Ivanov made the implantation and spent 500 thousand roubles. As this procedure has a code of «2» and is expensive, it does not affect constraints. So Ivanov can expect payment in full. It is calculated in the following way 500 000*13%=65 000.

The salary for the year he was 40 thousand rubles each month, of which he paid 62 400 rubles in taxes. The state in this case may return to Ivanov only 62 400 rubles. If he earned more, it would have received the tax payment in full.

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► Example 2. Citizen Petrov for the year managed to spend 800 thousand rubles for implants for my wife, 100 thousand on braces for a minor daughter and 150 thousand dental their teeth. In total it is 1 050 000 rubles.

Social tax payment reaching 136 500 rubles. Petrova income amounted to 2.5 million rubles per year, and he paid taxes in the amount of 325 thousand rubles. Because of the restrictions on the amount due for expensive procedures, as well as the amount of tax paid exceeds the amounts paid, Ivanov will get all 136 500 rubles, as expected.

► Example 3. For the year Semenov has held the offices of dental treatment in the amount of 140 thousand rubles. He also made a costly operation for 200 thousand. Earned for the year 500 000 and paid tax in the amount of 62 thousand. Because the dental treatment involves limiting the amount of 120 thousand, a tax deduction will be considered strictly. Expensive surgery does not fall under the restrictions.

Thus (120 000 + 200 000) * 13% = 41 600 rubles. Given that taxes were paid in a larger amount, Semenov can expect to pay this whole amount.

Video: return of 13% for

Where to go?

In order to obtain compensation, it is necessary to submit documents to the tax inspection at the place of residence of the person. Only if a similar payment made by the employer, these documents are first served to the IRS and then transmit its decision to the Director.

Changes in legislation in 2016

In April 2015 there have been some changes. They belong to a social tax deduction and entered into force only in 2016. We are talking about the fact that you can get compensation directly from the employer without participation of the tax service.

And now it is not necessary to wait until the end of the tax period. That is, if you made prosthetics in early 2017, you can get the money in the same year.