Compensation for dental prosthetics in the tax office. They refused. What to do? Queue for preferential dental prosthetics

Dental treatment today has become a rather costly procedure, some categories of citizens cannot afford it at all. But not everyone knows that our legislation gives the opportunity to compensate for the costs of dental services, namely, to take advantage of a tax deduction. In the article, we will tell you how compensation is paid for dental treatment and prosthetics in 2019, we will give an example of calculation.

The tax deduction is not a full reimbursement of medical expenses, but a reduction in the tax payment that was paid on income. Supposedly, a working citizen who pays a monthly tax on his income to the budget underwent treatment in a dental clinic. So, using the right to compensation, he will be able to return the tax. At the same time, conventional treatment allows you to return 13% from 120 thousand rubles, and if an expensive treatment was carried out, then there is no limit on the amount, you can return 13%, but already with the full cost of treatment.

Who can get compensation for dental treatment

Let us explain again that the tax deduction is a refund of the paid personal income tax, respectively, only persons who pay personal income tax can receive the deduction. Thus, this deduction cannot be used by unemployed pensioners or entrepreneurs who pay a single tax.

Therefore, in order to receive compensation for dental services, the following conditions must be met:

• a citizen must have income from which he pays personal income tax. The exception is income in the form of dividends, even taking into account the fact that dividends are subject to income tax, a deduction on them cannot be obtained;
• the dental clinic in which the treatment took place must have a Russian license. The exception is dental clinics in Crimea, some of them continue to operate under Ukrainian licenses, but also allow you to receive compensation;
• expenses for treatment and prosthetics, as well as for the purchase of medicines must be paid personally, or for the spouse, for parents and children under the age of 18;
• a dental clinic service, or a drug for which it is planned to receive a deduction, must be included in the List (Government Decree No. 201 of 2001). Read also the article: → "".

Who cannot count on compensation for treatment

• citizens who are officially unemployed;
• non-working retirees (or those retirees who have no taxable income or have not had it in the last three years);
• entrepreneurs on the STS and UTII.

In order for a pensioner to receive a tax deduction, he must be a payer of personal income tax. Since the state pension is not taxable, there is nothing to return from.

But there are some exceptions when a pensioner can still receive compensation for dental treatment:

• the pensioner works and receives income subject to personal income tax;
• has income from renting property (cars, apartments) and pays tax on this income;
• has other taxable income (one-time earnings, etc.);
• sold the property;
• worked and paid tax no more than three years ago.

In other words, if a pensioner has taxable income at the present time, or had such income no more than three years ago, then he or she applies for tax benefits on a general basis.

Who Can Get Dental Prosthetics Benefits

In some regions of the Russian Federation, benefits for dental prosthetics are provided to the following categories of citizens:

• Disabled and veterans of the Second World War;
• Disabled people, with a supporting document;
• Home front workers;
• Senior citizens;
• Victims of repression and the rehabilitated.

In order to receive a benefit for prosthetics and treatment, you need to contact the social security authorities at the place of registration. In which institution these benefits are provided, you need to find out directly at the commercial dental clinics themselves. State clinics are obliged to provide treatment and prosthetics to the listed categories of citizens on preferential terms.

The procedure for calculating compensation for dental treatment

When calculating the amount of compensation for dental treatment and prosthetics, three criteria must be taken into account. Firstly, the amount of compensation is only 13% of the incurred treatment costs. Secondly, the amount of tax deduction for an inexpensive type of treatment is provided in the amount of no more than 13% of the threshold of 120 thousand rubles, that is, 15.6 thousand rubles. If a citizen received expensive treatment, which is included in the list of expensive services, then the entire amount is subject to compensation.

By the way, when issuing a certificate for the tax, dentistry will indicate what type of service the treatment belongs to - whether it is expensive or not. And thirdly, you can only return the amount of personal income tax paid for the year in which the treatment was carried out.

Example of calculating compensation

Petrova O.P. in 2016 she worked and received a salary of 32,000 rubles, for 2016 she paid personal income tax in the amount of (32,000x12) x13% = 49,920 rubles. In the same 2016, she paid for dental treatment in the amount of 50,000 rubles. and performed a dental implantation operation in the amount of 350,000 rubles.

Dental treatment refers to the usual types and the deduction for it should not exceed 13% of 120,000 rubles, that is, no more than 15,600 rubles. and the implantation operation refers to an expensive type of treatment and the deduction will be 13% of the total cost of treatment.

Calculation: 50,000x13% = 6500 rubles. This is less than 15,600 rubles, so Petrova can receive compensation in full. The deduction for expensive treatment is 350,000 rubles x 13% = 45,500 rubles. The total amount of compensation is 6,500 + 45,500 = 52,000 rubles, but since the income tax paid is only 49920 rubles, the compensation will be the same amount and the remaining part is not carried over to the next year.

But, there is another option, when her husband pays for Petrova, whose salary is 80,000 rubles, and personal income tax for 2016 is 124800 rubles. Then compensation can be received in full. But there is one condition: the certificate of payment for the treatment must indicate that the payment was made by her husband.

Documents required to receive tax deduction

The timing of receipt as well as instructions for obtaining compensation depend on the method of obtaining it.

1st Method: The taxpayer applies to the IFTS at the end of the tax period. The list of documents for 2017 required for this method is defined in the Letter of the Ministry of Finance and the Federal Tax Service of November 22, 2012 No.ED-4-3 /, is presented in the table:

If the clinic issues a certificate of payment for services, then the check for payment to the tax office is no longer required. In the main list of documents, the 2NDFL certificate is absent, but it is needed to fill out the 3NDFL declaration, so you still have to take it from the employer.

2nd Method: in the year in which the treatment was carried out, the deduction can be issued from the employer. The documents will be needed the same, with the exception of a 2NDFL certificate, a 3NDFL declaration and an application for deduction. Another application will be required - to confirm the right to deduction. Which of the methods is more profitable to choose depends primarily on when the treatment was completed. If it was carried out at the beginning of the year, then it makes sense to wait until the end of the tax period, of course, and it is better to contact the employer.

As a way of obtaining compensation, you can also consider the possibility of obtaining a deduction for close relatives.

For example, for a spouse who does not work, and therefore does not pay personal income tax, or for her child, but only until he reaches the age of 18. It will not matter that your child is still in university, full-time. This restriction applies strictly to age. But, you can get compensation by paying for the treatment of your parents, who are, for example, retirees. By the way, you cannot receive compensation for the parents of a husband (or wife).

Summing up, we can say that before paying for the treatment for yourself or your loved ones, you need to think carefully and calculate who is more profitable to pay for this treatment.

When payment of compensation for treatment may be refused

Let us examine the situations when the payment of compensation for dental treatment may be refused:

1. The 3NDFL declaration was filled in incorrectly. It is often difficult for a person not directly related to accounting to understand how to fill in such documents. In this case, it is better to use the services of specialists.
2. The payment certificate was filled in incorrectly. Despite the fact that this document is filled out by the dental clinic on its own, they often make mistakes or inaccuracies. In particular, instead of marking code 2 (expensive treatment), there is code 1 (treatment is not expensive). Accordingly, by paying a huge amount, you may lose full compensation for your treatment.
3. The treatment was paid for by the spouse, and this is not indicated on the payment certificate. If you decide that your spouse should take advantage of the tax deduction, then he must pay it directly in order to provide the appropriate proof to the tax authority. The clinic, by and large, does not care who pays for the treatment, so you need to make sure that the name of the payer is correctly indicated.

Step-by-step instructions for obtaining a tax deduction

Let's consider step by step what actions you need to take in order to independently receive compensation from the tax authority:

1. Obtain a 2NDFL certificate from the place of work for the year in which the treatment was carried out;
2. Based on the 2NDFL certificate and the cost of treatment, fill out the 3NDFL declaration at the end of the year in which the treatment was performed;
3. Prepare copies of the required documents listed in the table above;
4. Contact the Inspectorate of the Federal Tax Service at the place of residence, providing all the documents.
5. Expect 4 months from the date of submission of the transfer of funds (3 months the tax office checks the documents and within a month the funds are credited).

You can apply to the tax office only at the end of the year in which the treatment was carried out. That is, you can apply for 2016 only in 2017. But there are also pluses: you can get compensation for the previous three years, that is, in 2017 you can compensate for the cost of treatment in 2016, 2015 and 2014. The application for the return also indicates the details for transferring compensation. According to them, the tax will transfer the deduction on time.

Now let's look at how to get compensation through your employer:

1. To the tax authority at the place of residence, write an application for the right to receive a social deduction.
2. Prepare copies of the documents indicated in the table, except for 3NDFL and 2NDFL.
3. After 30 days, receive a notice of eligibility for a tax deduction.
4. Provide this notice at your place of work

And from next month, the employee will not be charged personal income tax. Moreover, if before the end of the year the compensation is not received in full, the balance can be returned next year by contacting the tax office.

Answers to common questions

Question number 1.“My husband is disabled and receives dental treatment at a discounted price. Can I, as a spouse, receive compensation for his treatment? "

Of course, the main thing is that your surname should be included in the payment certificate.

If you did not find the answer to your question, then you can get an answer to your question by calling the numbers ⇓ One-click call

It may seem that benefits for dental prosthetics for labor veterans and other categories of citizens are a rather trifling privilege that cannot bring significant benefits. Many people hold this opinion until they get their hands on the bill for the services of a private dental clinic. High-quality dental prosthetics is now a rather expensive procedure even for working citizens - what can we say about pensioners and people with disabilities with scanty income? For them, getting a benefit is the only way to expect a beautiful smile.

Who is eligible for preferential terms?

The Federal Law "On Social Protection of Citizens" lists all categories of the population entitled to free prostheses:

• Disabled people and veterans of the Great Patriotic War.
• Labor veterans (benefits for labor veterans).
• Disabled children who have not reached the age of majority (benefits and other assistance for disabled children).
• Unemployed pensioners.
• Disabled persons of groups 1 and 2.
• Military pensioners. Benefits for reserve officers for dental prosthetics are provided for 25 years of service, for warrant officers - for 20 years.

In addition, ordinary citizens receive the privilege if they:

• We've been in line for free prosthetics since 2005.
• They earn half the living wage.
• They took part in the elimination of the consequences of the Chernobyl accident (benefits for the Chernobyl liquidators).

A complete list of categories that can qualify for the privilege should be clarified in the territorial offices of the social protection authorities - often the list is supplemented with other categories by decision of the authorities of the constituent entity of the Russian Federation. For example, in St. Petersburg, the beneficiaries are the widows of the fallen veterans of the Great Patriotic War, and in Kamchatka - all members of the family raising a disabled minor.

How to use the free service?

The procedure for providing the service of preferential prosthetics is very complicated and confusing, therefore it is most reasonable to present it in the form of step-by-step instructions:

1. A beneficiary should go to any state polyclinic and get a certificate stating that he needs dental prosthetics.

2. Help must be supplemented with a package of documents, which usually includes:

• Citizen's passport.
• Statement.
• Current OMS policy.
• Certificate from the place of residence on the composition of the family.
• Certificate of income level (2-NDFL) for the last three months (needed for each family member according to a certificate from the place of residence).
• Document confirming the basis for the privilege. For example, in order to receive benefits for dental prosthetics, pensioners will need a pension certificate.

3. With a package of papers should be sent to the social protection authorities. If social protection confirms the right to free prosthetics, the beneficiary will receive a coupon, according to which he can apply for the service in a period of 2 weeks to six months (the exact period depends on regional legislation). The beneficiary does not have the right to choose which clinic to undergo the dental prosthetics procedure - the municipal medical institution is appointed by the local government.

There are two queues for free dental prosthetics: in the first, as a rule, disabled people of the Second World War, heroes of the Soviet Union and disabled children, in the second queue, benefits are provided for dental prosthetics to labor veterans, pensioners, and adults with disabilities. This means that the absence of applicants who meet the criteria of the first stage will not allow representatives of the second stage to receive service faster.

What services are not included in free dental prosthetics?

As part of the benefits for dental prosthetics, disabled people of the 2nd group, pensioners, veterans of the Second World War and labor, the state gives the opportunity to get a prosthesis, but not an expensive implant. There are a number of services that free prosthetics does not include:

• Production of expensive porcelain and precious metal prostheses.
• Repair of structures made of expensive materials.
• Tooth implantation.
• Manufacturing of orthodontic appliances required for the treatment of periodontal disease.

However, indulgence on an individual basis is also possible - for example, if a beneficiary is allergic to any substance and is able to prove it, he may be provided with metal-ceramic prostheses. Even in the absence of allergic reactions, the beneficiary has the right to choose the material for the prosthesis, however, he will have to compensate for the difference in cost between an ordinary product and an expensive analogue from his own pocket.

Any working citizen of the Russian Federation who receives income has the right to partial compensation for the costs associated with dental treatment and prosthetics. This manifests itself in the form of a social tax deduction. This means that the expenses incurred will not be refunded to the taxpayer in full. In this article, we will consider how compensation for dental treatment and prosthetics is calculated.

Medical service tax deduction

The ability to take advantage of the tax deduction does not mean compensation for the costs incurred in the usual sense. It would be more correct to note that this is a reduction in the amount of tax that the employee paid on the income he received. Since the personal income tax rate is usually 13%, the amount of compensation cannot be more than the amount of expenses incurred multiplied by this rate.

Since part of the personal income tax is returned, only those who are payers of this tax can partially reduce their costs for treatment and dental prosthetics. This means that the mechanism of compensation for pensioners and individual entrepreneurs is different.

Paid medical services fall into two categories:

The social deduction can be applied to the year in which the expenses were incurred.

For example, an employee earned RUB 300,000 for the period from January to December 2015. The amount of income tax for this time is 39,000 rubles. In 2015, the cost of dental treatment amounted to 100,000 rubles. This means that the taxable base for personal income tax should be the amount (300,000 - 100,000) = 200,000, and the amount of income tax for this year is 26,000. Since 39,000 rubles have already been transferred to the budget, 13,000 rubles are subject to reimbursement from the budget.

When can you use a tax deduction?

In order for the opportunity to take advantage of the social tax deduction for dental treatment and prosthetics to be real, certain conditions must be met:

• the institution in which the taxpayer treated or had prosthetics on his teeth must be licensed;
• all documents that confirm the expenditure of funds for these purposes should be collected and submitted to the accounting department of the enterprise;
• expenses incurred by the taxpayer do not have to be paid by the employer;
• the employee's personal income tax rate must be 13%.

A deduction cannot be granted to an individual entrepreneur who applies a simplified taxation system or a system of imputed income.

Who is eligible for the tax deduction?

The law provides for the possibility of partial compensation for the costs of prosthetics and dental treatment not only for the taxpayer himself, but also for his family members. These include:

• spouse;
• children under 18;
• retired parent.

The degree of relationship with the person who underwent dental treatment or prosthetics must be proven by appropriate documents. You must provide copies of the birth certificate of children or your own (in case of payment for the treatment of parents), as well as a document confirming the marriage.

How to get compensation for dental treatment and prosthetics?

Getting compensation for dental treatment and prosthetics includes several stages:

1. collection of documents confirming the expenditure of funds and filling out the declaration;
2. submission of documents to the tax office;
3. consideration of the issue and making a decision on it.

The table below describes in more detail the stages of registration of a tax deduction.

Answers to questions about compensation for dental treatment

Question number 1. What if the tax office refused to reimburse the costs of dental treatment and prosthetics?

Social tax deduction for dental treatment and prosthetics may be refused. In this case, the refusal must necessarily contain the reason for the refusal and a reference to the law or other regulation. In case of disagreement with the actions of the tax service, the applicant can appeal the refusal to a higher instance or in court. It is important to correctly draw up a statement of claim, substantiate your point of view and provide links to laws. When transferring the case to the court, the applicant bears the costs of paying the fee and fees.

Question number 2. Are the costs of purchasing health insurance policies taken into account when reimbursing the costs of dental treatment and dental prosthetics?

Yes, the costs of acquiring policies not only for voluntary, but also for compulsory health insurance are taken into account when applying for a social tax deduction. You can also reimburse the cost of medicines that were not available at the medical facility, purchased by the taxpayer.

Question number 3. Does the social tax deduction mean reimbursement of dental treatment costs?

No, the deduction for dental treatment and prosthetics is provided to the taxpayer in order to reduce income tax. That is why the employee does not receive the entire amount of expenses, but only 13% (personal income tax rate) from it, that is, the amount of tax overpayment.