If you work officially and pay the required taxes on time, you can claim the return of part of the funds you spent.
If during the year you needed expensive dental treatment, for which you paid with your own finances, contact the Federal Tax Service and get the tax amount back.
Every citizen of the Russian Federation who is officially employed and receives a salary subject to personal income tax in the amount of 13% can reimburse part of the costs incurred by him for receiving medical care.
Treatment and prosthetics of teeth at the dentist also belongs to the category of services for which a person is able to claim a tax deduction.
To receive a refund for dental treatment through the tax office, several important conditions must be met:
- a medical organization providing dental services must have an official license;
- the deduction is calculated exclusively on income subject to personal income tax in the amount of 13%;
- payment for medical care was not made at the expense of the organization in which the citizen works;
- the person has in his hands all the necessary documents that can confirm the fact of the cost of treatment and the purchase of medicines prescribed by the doctor.
If all of the above conditions are met, the citizen has the legal right to claim the return of the tax deduction.
In addition, this social deduction is also provided in situations where a person paid for medical services from his own funds for the treatment of children, parents, official spouse, and also incurred the cost of purchasing medicines.
In the latter case, the medicines must be prescribed by the attending physician and included in the list established by Decree of the Government of the Russian Federation No. 201 of March 19, 2001.
How to get a refund for medical services?
The guaranteed deduction is paid to citizens subject to all the conditions listed above in an amount equal to the actual costs incurred by them. At the same time, the maximum limit for such a payment is limited to 120 thousand rubles (in other words, the Federal Tax Service issues up to 15,600 rubles).
It is worth noting that this amount is considered total when receiving deductions for several reasons (for example, during medical treatment and training). Thus, the citizen will not be able to return the tax in excess of the specified limit. If you spent a large amount during treatment, it is not possible to transfer it to the next year.
There are 2 ways to get a deduction:
- after the end of the year during which the costs were incurred;
- before the end of this year, if the citizen has applied with the relevant documents and a request to the employer (for this, the Federal Tax Service must confirm that the person has the right to this deduction using a certain one).
In the first case, a citizen is required to prepare a voluminous set of documentation and submit it to the FTS department at their place of residence.
After registration of the application, the tax authority carries out a thorough check of the papers within 90 days (if the application and the declaration were submitted at the same time, this period is reduced to a month). The money is returned to the citizen in the event of a positive decision by the Federal Tax Service.
Regardless of the chosen method of issuing a deduction for the return of cash costs for treatment, certain papers are presented to the FTS department, listed below:
- identification;
- declaration in form;
- payment documents certifying the fact of expenses for dental treatment, their prosthetics or the purchase of medications prescribed by a doctor;
- certificate in the form for the year in which medical care was provided;
- with a request for a refund of the amount of tax;
- contract for the provision of medical services (if any);
- a document certifying kinship with a child, spouse or parent (if a citizen does not pay for his own treatment);
- a photocopy of the license of the institution (in the absence of details of the organization in the concluded contract);
- on depositing funds to pay for the service;
- a prescription form containing a stamp of a medical institution (if medicines were bought).
The exact list is finally established by the department of the Federal Tax Service, which is why it is recommended to clarify the list in advance with employees of the state body.
If a citizen decides to receive a refund through the employer, the same documents are submitted to the Federal Tax Service for a tax deduction for dental treatment, but it is not required to present a declaration and a 3-NDFL certificate.
Instead of a request for the payment of a guaranteed return, it is drawn up to certify that the citizen has the right to receive this deduction (the document is made within a month).
After that, the employee applies to the accounting department with a free-form application and a certificate issued by the Federal Tax Service. The rest of the work falls on the shoulders of the employer.
Calculation of the amount returned by the tax service
As mentioned above, the amount of the maximum deduction received by a citizen should not exceed 15,600 rubles. This amount is calculated according to the formula "120 thousand rubles x 13%". Let's take an example of how the amount of the deduction returned to the taxpayer in the case of dental treatment or prosthetics is determined.
Citizen Vasiliev earned 500 thousand rubles in 2016, of which he paid personal income tax in the amount of 65 thousand rubles. During the same year, he needed medical care, the services of a dentist in total cost 40 thousand rubles.
Thus, the citizen has the legal right to return 5,200 rubles (this amount is calculated using the formula "40 thousand x 13%").
Taxes were paid by Vasiliev in a larger amount (that is, 65 thousand rubles as personal income tax per year> 5,200 rubles), so he can claim the return of the entire amount - 5,200 rubles.
The amount of the tax refund for the purchase of medicines prescribed by a doctor is calculated in a similar way. At the same time, it does not matter whether drugs were bought for the taxpayer or his close relative.
