List of documents for tax deduction for dental treatment

If you work officially and pay the required taxes on time, then you can claim a 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 back.

Every citizen of the Russian Federation who is officially employed and receives a salary taxed with personal income tax in the amount of 13% can reimburse part of the costs incurred by him for receiving medical care.

Dental treatment and prosthetics at the dentist also belongs to the category of services for which a person is able to claim a tax deduction.

To refund money for dental treatment through the tax office, several important conditions must be met:

• the medical organization providing dental services must be officially licensed;
• the deduction is calculated solely on income taxed with 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 on hand all the necessary documents that can confirm the fact of the cost of treatment and the purchase of medicines prescribed by a doctor.

If all of the above conditions are met, the citizen has the legal right to demand the return of the tax deduction.

In addition, this social deduction is also provided in situations where a person has paid for medical services from his own funds for the treatment of children, parents, official spouse, and also incurred the costs of purchasing medicines.

In the latter case, the medications must be prescribed by the attending physician and included in the list established by the Decree of the Government of the Russian Federation No. 201 of March 19, 2001.

How do I get my medical tax refund?

A guaranteed deduction is paid to citizens if all the conditions listed above are met in an amount equal to their actual costs incurred. At the same time, the maximum limit for such payments is limited to 120 thousand rubles (in other words, the FTS issues up to 15,600 rubles).

It is worth noting that this amount is considered general when deductions are received for several reasons (for example, during treatment with a doctor and undergoing training). Thus, the citizen will not be able to return the tax in excess of the specified limit. If during the treatment you spent a large amount, it is impossible to carry it over 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 FTS must confirm that the person has the right to this deduction with the help of 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 his place of residence.

After registering the application, the tax authority carries out a thorough check of the papers for 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 if the FTS makes a positive decision.

Regardless of the chosen method of registration of a deduction for the return of monetary costs for treatment, certain papers are presented to the department of the Federal Tax Service, which are listed below:

• identification;
• declaration in the 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 tax amount;
• contract for the provision of medical services (if concluded);
• a document certifying kinship with a child, spouse or parent (if the citizen does not pay for his own treatment);
• a photocopy of the institution's license (in the absence of the organization's details in the concluded agreement);
• on depositing funds to the account of payment for the service;
• a prescription form containing a stamp of a medical institution (if medicines were purchased).

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 the employees of the state body.

If a citizen decides to receive a refund through an 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 produced 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 refunded by the tax service

As mentioned above, 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 look at an example of how the amount of the deduction returned to the taxpayer is determined in the case of dental treatment or prosthetics.

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 assistance, and the services of a dentist in total cost 40 thousand rubles.

Thus, a citizen has the legal right to return 5,200 rubles (this amount is calculated according to the formula "40 thousand x 13%").

Taxes were paid by Vasiliev in a larger amount (that is, 65 thousand rubles as personal income tax for a year> 5,200 rubles), so he can claim the return of the entire amount - 5,200 rubles.

The tax refund for the purchase of prescription drugs is calculated in a similar way. It does not matter whether medicines were bought for the taxpayer or his close relative.