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In what case can a pensioner receive a tax deduction for dental treatment: find out the law and prepare the documents. Compensation for dental treatment and prosthetics How to return tax for dental prosthetics to a pensioner

A non-working pensioner cannot receive a tax deduction for treatment, but if there is a source of income other than a pension, then you can contact the Federal Tax Service, and part of the costs will be returned. There are other ways to receive a deduction, which we will discuss in more detail in the article.

Who gets the tax deduction?

A tax deduction involves the return of funds to a person, and he receives money not from the state as a subsidy, but from his own money, which he earned earlier. We are talking about personal income tax withheld from the wages of Russians. Employers make monthly contributions to insurance and pay taxes from salaries. It is from this amount that you can get a refund.

A tax deduction cannot be obtained for any purpose. There is a certain list of expenses. Thus, property deductions include the return of money for a purchased apartment. There are much more social deductions. You can get your money back for children, treatment, and studies.

The maximum allowable social deduction is 13% of 120,000 rubles. It turns out that in a year it will not be possible to return more than 15,600 rubles for these needs. There is a limit on the amount and the amount of personal income tax paid during the billing period. For example, if this amount turns out to be below 15,600 rubles, then less can be returned.

But what should those who do not pay taxes to the state treasury do? In this case, the right to tax deduction disappears. Since there were no deductions from the Federal Tax Service, there is nothing to return for treatment, study or apartment. Therefore, having income subject to personal income tax is a prerequisite for receiving a deduction.

Let us remind you that pensions and scholarships are not subject to taxes, which means that they cannot receive a tax deduction. However, there are several ways to process a refund for this category of citizens.

Features of obtaining a tax deduction for treatment

Health is a person’s most valuable resource, and even if it is possible to replenish it, it will cost a lot of money. Therefore, obtaining a tax deduction for treatment is a pressing issue, especially for pensioners. Its design has a number of important features:

  • availability of a license from the medical institution to provide services to the pensioner;
  • the presence of the type of treatment or medications used in the list approved by Decree of the Government of the Russian Federation No. 201 of March 19, 2001 (this, for example, includes treatment of burns, respiratory organs, pancreas, neoplasms, teeth, operations);
  • limitation on the amount (15,600 rubles in the general case, if the treatment is expensive, then you can return 13% of the total cost of services without restrictions) and the amount of earnings received.

Before applying for a deduction, a pensioner must find out whether the treatment he has chosen is on the Government’s list and whether the medical institution is licensed. Otherwise, you will not be able to receive a refund.

Options for receiving a deduction

A pensioner who has undergone treatment will probably wonder how he can return part of the costs incurred. For older people, this problem is most pressing, because the amount of funds they receive is very small. However, not every pensioner will be able to receive a deduction. Let's consider possible solutions separately.

If you have additional income

Not for all older people, retirement means the end of their working life. Many of them continue to do what they love. Such people usually have good health, but no one is immune from illnesses. For example, a working pensioner can undergo dental prosthetics. In this case, a personal income tax refund will help him at least partially reduce the amount of his own expenses.

Let us remind you that personal income tax is not paid on pensions, so the amount of the deduction must be determined based on salary income. A person can also receive money from other sources. For example, renting out an apartment or car, or selling property owned for less than 3 years is also subject to personal income tax.

Example. Sovrasov receives a monthly pension of 8,500 rubles and a salary of 5,400 rubles. Additionally, he rents out his own apartment for 10,000 rubles and reports this income to the tax office. What deduction can he claim? The monthly taxable income is 15,400 rubles. For the year it comes out to 184,800 rubles. Personal income tax on this amount is 24,024 rubles. Consequently, Sovrasov can receive a deduction of 15,600 rubles for ordinary treatment, and 24,024 rubles for expensive treatment.

Receiving a refund for previous periods

Receiving a tax deduction is available to citizens for another 3 years after receiving income. That is, if a person retired very recently, then he can make a tax refund for those periods when he was still working, but provided that no more than 3 years have passed since the receipt of income.

It is important to understand that expenses for treatment do not have to be made in the same period that the tax was paid. The very fact of paying tax over the last 3 years gives a person the right to receive one of the types of deductions established by law.

Through relatives

In practice, many pensioners do not have additional income and a pension is their only opportunity to receive a deduction. However, this type of payment is not taxed, therefore, the right to receive a deduction does not arise. But what should a pensioner who has spent a large sum on his treatment do? Is it really impossible to return at least part of these funds? How can a non-working pensioner get a tax deduction for treatment?

The absence of taxable income deprives the pensioner of the right to a tax deduction. However, the legislation provides for another way out in this case - not only the treated pensioner himself, but also his close relatives can apply for a deduction. We are talking about parents and spouses. The law provides for the possibility of returning tax paid for minor children, but in the case under consideration this option will not work.

Following the logic, we can conclude that the spouse will have to receive the deduction if he has a job. Of course, the parents of a pensioner can also work, but in real life such a situation is unlikely, because the parent must be even older, and he himself probably retired a long time ago.

The second option is to apply for a deduction to children, since they can apply for this type of government support to their parents. In practice, this option is usually used by pensioners. They turn to their own children so that they receive a deduction. However, the latter must have an official place of work and income.

If someone else will receive a deduction for a person who has undergone treatment, then a prerequisite is the need to confirm the fact of relationship. If the deduction is issued by a spouse, then a marriage certificate will do. When money is returned through children, it would be appropriate to provide a birth certificate.

When receiving a certificate from a medical institution about payment for services provided, it is necessary that the document contains the full name of the person to whom the services were provided and the Taxpayer Identification Number of the person through whom the refund will be issued. This will allow you to identify it when filing a deduction.

Three years ago I retired, and last year I was treated by a dentist in a private clinic. Spent more than 70 thousand.

I heard that you can apply for a tax deduction when you undergo paid treatment. Please tell us in more detail: how to do this, what documents are needed. And is this even possible if I have already retired?

Victor K.

If you do not have income on which you pay personal income tax, then you will not be able to receive a deduction. A pension is not considered: it is not subject to personal income tax.

Natalia Chelovan

If you are a pensioner and still work or, for example, you have an annuity on which you pay taxes, then you can get a deduction for treatment.

How does the tax deduction work?

The meaning of a tax deduction is that you first pay taxes, and then tell the state that you spent on something important - health, children, housing - and ask for a refund of part of the taxes paid. That is, this is not some abstract money of the state, but your own money. This is where the limits on the amount of deduction come from.

Typically, the maximum amount with which a social deduction can be calculated is 120 thousand rubles. In some situations, you can get your money back from a larger amount, but that’s not what we’re talking about now. Of these 120 thousand, 13% is considered - that is, in most cases, you can return a maximum of 15,600 rubles from the amount of treatment.

Moreover, if you paid a smaller amount to the personal income tax during the year, the deduction will be limited to it. For example, your salary is 9 thousand per month. For the year you paid only 14,040 rubles in taxes - which means you can claim not 15,600, but 14,040 rubles.


According to this logic, it turns out that if you do not pay taxes, then there is nothing to receive a deduction from. Therefore, categories of non-working citizens usually do not apply for it: pensioners, pregnant women, students, etc.

But the situation changes if you have another source of income from which you pay personal income tax.

Do you have a source of income other than a pension?

To receive it, you need to collect documents, fill out a declaration and a return application.

The list of documents for tax deduction for treatment is as follows:

  1. Help 2-NDFL.
  2. Certificate of payment for medical services from the dental clinic with the amount and treatment code.
  3. A copy of the license for medical activities.
  4. Agreement with the clinic.

Since you are retired, then certificates 2- Personal income tax you do not have. But to receive a deduction, you must have other income for which you report to the tax authorities. Let's say you rent out an apartment and pay personal income tax. If so, then in April you filed a tax return 3- Personal income tax with income for 2017, and in June they paid tax on this declaration.

Now, in September, you remembered that in 2017 you paid for dental treatment. To receive the deduction, you must first file an adjusted return for 2017. To do this, fill it out again: enter all the information from the previous declaration, and then add the costs of treatment. Correction number “1” must be indicated on the title page.

From 70 thousand you will receive a deduction of 9100 rubles. But, as I wrote above, you will receive the entire deduction amount if your income for 2017 was 70 thousand rubles or more.

A son or daughter receives a deduction for a pensioner

There is another option: your child who works and pays personal income tax can receive a deduction for you.

In this case, it is better to conclude a treatment contract in his name, and he must pay for the parent’s treatment at his own expense. That is, if it is a non-cash payment, then it is better that the card belongs to the child.

Copies of documents that confirm the degree of relationship, for example, a birth certificate, will be added to the list of documents. The certificate of payment for medical services must indicate the TIN of the son or daughter and, necessarily, the full name of the parent who was paid for the treatment.

The declaration and application - in any case - can be filled out on the Federal Tax Service website. We wrote about this in the article


If you have a question about personal finance, luxury purchases or family budgeting, write to: [email protected]. We will answer the most interesting questions in the magazine.

Having paid for the service of dental prosthetics, the Russian taxpayer receives the right to obtain a tax deduction for the corresponding expenses. What are the nuances of receiving this payment?

What is a deduction for dental prosthetics?

Installation of dentures is generally a paid dental service. In accordance with the provisions of Article 219 of the Tax Code, expenses for medical services provided on a commercial basis can be used as a basis for obtaining a tax deduction - classified as social.

The deduction in question represents a refund by a citizen of the Russian Federation of part of the income tax paid to the budget of the Russian Federation. The maximum amount of the corresponding payment is 13% of the cost of installing dentures, but not more than 15,600 rubles (13% of 120,000 rubles - the maximum amount from which a deduction can be calculated by law).

There are a number of conditions for receiving the payment in question. Let's look at them.

Conditions for receiving a deduction

The mandatory conditions for receiving a deduction for the installation of dentures include:

  1. Transfer by a citizen to the budget of the Russian Federation of income tax in an amount not less than 13% of the costs of installing dentures - in the year that precedes the year in which the deduction is issued.

Social tax deductions are paid only against the personal income tax paid by the citizen in the amount of 13%. As a rule, this tax is calculated from the salary under the employment contract. But not only from it: personal income tax can also be paid when receiving other income. Such as, for example, income:

  • from the sale of real estate, vehicles;
  • from renting out apartments and other property;
  • from performing work under civil law agreements.

Having a job is one of the criteria for the right to a deduction, but there are others. It is important, in principle, to have income from which personal income tax was calculated and paid to the budget.

  1. The citizen drawing up the deduction has documents confirming the fact of receipt and payment for services in the dental clinic.

Such documents in this case will be:

  • application for payment in the prescribed form;
  • document 3-NDFL;
  • certificate 2-NDFL;
  • a copy of the agreement with a medical organization for the provision of dental services;
  • a copy of the clinic’s license valid at the time of provision of medical services to the taxpayer;
  • original certificate of medical services provided by the clinic;
  • a copy of the cash document confirming payment by the taxpayer for medical services.
  1. Application for deduction within a period not exceeding 3 years, starting from the year following the one in which expenses for dental prosthetics were incurred.

All 3 specified conditions for receiving a deduction must be simultaneously met, otherwise it will not be possible to issue the appropriate payment.

Deduction for dentures: algorithm for obtaining

Let’s agree that A.V. Ivanov, who works at Light LLC, installed an implant worth 100,000 rubles in the Smile dental clinic in 2015. To receive a deduction from this amount, Ivanov A.V. need to:

  1. Prepare a set of the following documents:
  • declaration in form 3-NDFL (by drawing up the document yourself or by contacting a company that provides such services);
  • certificate 2-NDFL (by asking it to be done in the accounting department of LLC Light);
  • a copy of the agreement with Smile LLC for the provision of dental services;
  • a copy of the license of Smile LLC, valid at the time of provision of services (asking for it to be provided at the clinic reception);
  • original certificate from Smile LLC confirming the fact of payment for services provided (similarly, request it at the reception);
  • original cash receipt issued by the cashier of Smile LLC directly when paying for dental services (again, by contacting the reception desk).
  1. Open a bank account (regular, for an individual, you can “on demand”), ask the bank employees to print out its details. Or, if Ivanov A.V. has a similar account. already available - just find out its details from the bank.
  2. Fill out an application for a deduction (by taking its form from the Tax Inspectorate at your place of registration or downloading it from the Federal Tax Service website).

In this application, you will need, in particular, to indicate the details of an open bank account - a deduction will have to come to it.

  1. Take the specified documents, as well as the completed application, to the Tax Inspectorate at your place of registration in the period from 01/01/2016 to 12/31/2018 - on any working day.

At the same time, Ivanov A.V. You will need to keep in mind that the 3-NDFL declaration and the 2-NDFL certificate must be for the year preceding the year in which the documents for deduction are submitted.

The amount of deduction, which in this case will be 13,000 rubles, Ivanov A.V. will receive within 4 months after submitting documents to the Federal Tax Service.

All of us have to seek medical help from time to time. In this case, you often have to pay for treatment, which is quite expensive. Therefore, it is necessary to know, including pensioners, how to return money for treatment. Let's answer the question:

Is it possible for a pensioner to get his money back for paid treatment?

A refund for the treatment of a pensioner is possible if a number of conditions are met. The state allows citizens of the country, including pensioners, to return tax for treatment (13 percent of the cost of medical services). This is called tax.

What does it take to get money back for treating a pensioner?

To receive a tax refund for treatment, the following conditions must be met:

  • Treatment is paid (this could be surgery, etc.).
  • The medical organization has a license issued in accordance with the legislation of the Russian Federation (impossible).
  • Less than 3 years have passed since payment for treatment.

Example 1. A tax refund for treatment of a pensioner paid in 2018 is possible in 2019, 2020, 2021. In 2022 it is too late.

  • In the year when he paid for treatment, the pensioner received an official one, from which income tax (NDFL) was withheld to the budget, or had other income taxed at a rate of 13%.

Why is it so important to get a refund for treatment whether the pensioner worked or did not work?

Because it depends on whether or not you will be able to get your money back for treatment. A pensioner who is officially employed receives income on which income tax is withheld at the rate of 13% (personal income tax). Social tax deduction for treatment reduces (that’s why it is called “deduction”) the tax base (income). It turns out that you need to pay less tax on the reduced base than was withheld from your salary. Therefore, the state returns the tax for treatment to the pensioner upon receipt of a tax deduction (the difference between the withheld income tax and the tax taking into account the tax deduction).

Is it possible to return money for treatment to a working pensioner?

A working pensioner is entitled to a tax deduction for treatment, but with one clarification - the pensioner worked exactly in the year in which medical services were paid.

Is it possible to return money for treatment to a non-working pensioner?

Pensioners who are not working are not entitled to a tax refund for treatment. Let us clarify here that the pensioner did not work in the year in which the treatment was paid for.

Example 2. A pensioner had medical expenses in 2017, but in 2018 the pensioner did not work and quit. In this case, a non-working pensioner can return the money for treatment, because in 2017 the pensioner was employed.

How to return money for treatment to a non-working pensioner

Because a refund for treatment for a pensioner who is not working is impossible; you can get a tax deduction for medical services

  • . Children pay for treatment, some of the documents for income tax refund are issued in the name of the pensioner’s daughter or son (who officially worked), and it is the pensioner’s children who can return the money for treatment of a non-working pensioner;
  • . If the husband or wife of a pensioner works and receives an official salary, the money can be returned by filing a tax deduction for treatment for the working spouse.

Is it possible to get a tax deduction for the treatment of a pensioner for his children?

Children, when paying for medical services, can return tax for the treatment of their retired parents, regardless of whether the pensioner worked or not. The opportunity to return income tax for the treatment of a pensioner-parent through children is worth taking advantage of if the pensioner’s salary is not enough to receive the full amount of the tax deduction for medical services.

Can his spouse receive a tax deduction for the treatment of a pensioner?

Yes, the working spouse of a pensioner can return the money spent on the pensioner’s treatment. There is even a possibility. The features of obtaining a tax deduction for the treatment of a spouse are described in.

Pensioners have the opportunity to save on treatment - get back part of the money spent by receiving a tax deduction for treatment

How much money can a pensioner get back for treatment?

The tax refund will be 13 percent of medical expenses. for treatment of a pensioner depends on:

  • The amount of treatment expenses and income of a pensioner. You can return 13 percent of the cost of treatment, not exceeding the pensioner’s income.

Example 3. For the year, according to personal income tax certificate 2, the pensioner’s income was 80,000 rubles, treatment was paid for 100,000 rubles. You can return 13 percent not of the cost of treatment, but of the pensioner’s income, because medical expenses exceeded income.

  • Types of treatment: Medical services may be considered high-cost treatment or conventional treatment - low-cost. The fact that a treatment is considered expensive is not affected by , but by whether the treatment is included in the . For standard treatment, the tax deduction limit is set at RUB 120,000. The maximum tax refund amount for the treatment of a pensioner will be 15,600 rubles. (13 percent of 120,000 rubles). In case of expensive treatment, a pensioner can get back 13 percent of the treatment - a limitation only based on the pensioner’s income (see Example 3). Expensive treatment is indicated by , and conventional treatment is indicated by .

Example 4. A pensioner’s income for the year is 300,000 rubles. 150,000 rubles were spent on treatment. Treatment in the certificate of payment for medical services is coded 1 - ordinary (inexpensive treatment), so you can return only 13 percent of the established limit (120,000 rubles), namely 15,600 rubles.

Tax deduction for treatment for pensioners: documents

In order to return money for treatment, a pensioner needs the following:

  • Tax return in form 3 personal income tax (filled out after collecting other documents).
  • Certificate of income in form 2-NDFL (original). This certificate will be given to you by the accounting department of the organization where you work.
  • A copy of the agreement with the medical organization.
  • A copy of the medical organization (will be issued at the medical organization).
  • (original) (will be issued by a medical organization).
  • Copies of payment documents (for example,).
  • for purchased (originals) in form No. 107-1/u (prescribed by the attending physician).
  • A copy of the marriage certificate - if you plan to issue a tax deduction for the treatment of a pensioner for your husband/wife.
  • Application for a refund of overpaid tax (the application form can be obtained from the tax office).

The deduction can be obtained through the Federal Tax Service or. If the deduction is issued through the tax office, the documents are submitted to the Federal Tax Service in person or through your personal account. Then the tax refund begins and is transferred to the current account.

According to paragraph 7 of Art. 78 of the Tax Code of the Russian Federation, an application for offset or refund of the amount of overpaid tax can be submitted within three years from the date of payment of the specified amount. If a deduction is filed on the verge of missing the statute of limitations, an application for a refund of the amount of overpaid tax must be submitted simultaneously with the declaration and other documents, without waiting for the end of the desk audit.

How can a pensioner get his money back for sanatorium treatment?

pensioners are provided on the same principle as for other treatment. Documents are collected, personal income tax declaration 3 is filled out. All documents must be submitted to the tax office. It is better to request it at the sanatorium-resort establishment upon check-in. Or find out if it is possible to send it by mail later.

According to the List of Medical Services, sanatorium-resort treatment is classified as ordinary treatment (there is a tax deduction limit of 120,000 rubles for it). In this case, we take into account that part of the cost of a trip to a sanatorium that is associated specifically with receiving medical services. Also, for a refund for sanatorium-resort treatment of a pensioner, the cost of medical services paid separately (not included in the price of the voucher) is taken into account.

For what treatment can a pensioner get money back?

A pensioner, subject to the necessary conditions, can reimburse treatment costs by applying for a social tax deduction, for example, for:

  • dental treatment (a separate article is devoted to the issue “”),
  • eye treatment,
  • purchase,
  • examinations,
  • change,
  • operations (it is possible to return money for a paid operation to a pensioner),
  • other treatment.

This article was devoted to the question “how to return money for treatment to a pensioner.” The tax refund for treatment is carried out in several stages: collecting documents, drawing up a 3rd personal income tax return, submitting all documents to the Federal Tax Service.

Ralenko Anton Andreevich.

Despite the fact that medical care in our country is provided to all its citizens free of charge, we often have to turn to the services of paid, expensive medicine. The state, in turn, in order to support our fellow citizens, provides them with the opportunity to slightly compensate for costs with the help of a tax deduction for medical care. According to the Tax Code, the amount of compensation is 13% of the taxpayer's costs.

But for the most part, our elderly fellow citizens, that is, pensioners, have to turn to paid medicine, and they, due to their age, are not taxpayers. Hence the main question for them is how a pensioner can receive a tax deduction for treatment, whether he is entitled to it or not, and under what conditions. Let's try to review this topic.

What it is

A tax deduction is a social deduction available to taxpayers when paying for paid medical services. To take advantage of this opportunity, there are two main requirements for the taxpayer - official employment and payment of tax at a rate of 13% of his official earnings. In simple words, only those who pay tax to the Federal Tax Service can receive payments.

As for the tax deduction directly for payment for medical services, the maximum base for calculation is 120,000 rubles. Accordingly, the amount of compensation cannot exceed 15,600 rubles. However, there is a significant exception to this rule: if the taxpayer paid for a medical service from the list approved by the government of our country, it has code “02” in the document from the medical institution, which means that the entire amount of treatment is used as the tax base.

Please note that a taxpayer can receive compensation from the Federal Tax Service at the place of his registration; he must have a complete list of documents with him, namely certificates from a medical institution, certificate 2-NDFL and 3-NDFL.

Does a non-working pensioner have the right to receive compensation for treatment?

It’s worth noting right away that formally, no, it doesn’t, insofar as it doesn’t work and doesn’t pay taxes to the Federal Tax Service. Indeed, pensioners have the right to some social deductions, for example, to property ones, that is, if they acquired property for the first time in their life after retirement, no later than 3 years later, then they can claim 13% of 2 million rubles, or less depending on income and cost of acquisition (deduction when purchasing real estate). But when it comes to treatment, pensioners cannot count on additional support insofar as the pension as a social benefit is exempt from tax at a rate of 13%, which means that the citizen is not a taxpayer.

There is an exception to any rule; here it is worth considering another situation, for example, a pensioner does not work and receives a social benefit, and at the same time has income, for example, from renting a plot of land, an apartment or commercial real estate; accordingly, he deducts income tax from his income tax of 13%. Can a non-working pensioner receive a tax deduction for treatment in this option, of course, yes. Why? Because he makes contributions to the Tax Inspectorate, and, therefore, has the right to receive compensation from the state.

By the way! You can receive a tax deduction in several ways, namely by transferring the entire amount to a bank account or by exempting yourself from income tax for an amount equal to the tax deduction.

There is another way to get a tax deduction for non-working pensioners. For example, if the treatment of a pensioner was paid for by his closest relative - son or daughter. In this case, the deduction, of course, will not be due to the pensioner, but to his relative; however, the Federal Tax Service must provide documents confirming the degree of relationship and documents from the medical institution, which will indicate that the payment was made by the pensioner’s relative.

How to process payments to working pensioners

Not all of our fellow citizens leave their working lives when they retire; on the contrary, many of them continue to work and pay taxes to the tax service, because social benefits, as we know, leave much to be desired. Another question here is whether a pensioner who continues his working activity can count on a tax deduction.

In fact, everything is simple here, yes, he has the right, and in general order. That is, upon completion of treatment, he can provide all the documents he has to the Federal Tax Service and receive compensation in any available way, that is, in a lump sum or by exemption from income tax until the compensation is fully calculated.

How to apply for compensation

The declaration must be submitted to the tax office no later than April 1 of the following year following the year in which payment for treatment was made. That is, after you have received all the documents from the medical institution, only next year you can contact the Tax Inspectorate at your place of residence to submit all the necessary documents, including the following:

  • passport;
  • statement;
  • certificate in form 2-NDFL;
  • tax return 3-NDFL;
  • documents from the medical institution confirming payment.

Please note that all documents can be submitted through the employer's accounting department.

Thus, to summarize, non-working pensioners cannot receive a tax deduction for treatment in all cases, because there are several nuances in this issue. First of all, when answering the question, you should be guided by the principle of whether a citizen pays taxes to the Federal Tax Service or not. If he deducts, then he is, of course, entitled to compensation; if he does not deduct, in most cases he cannot count on it.