How to get a tax deduction for dentures

People think about their health and have their teeth treated at the dentist. One light filling costs a lot, and if the treatment is long or complicated, a lot of money is spent. Therefore, you want to find a way to save money. Discounts and promotions that are organized by dental clinics help. But not all patients know that it is possible to return part of the expenses as a tax deduction.

If you work and pay 13% tax to the state, then part of the money spent in the clinic is returned. On the same principle as the costs of buying an apartment and education.

Such compensation is called a tax deduction for treatment, is part of the group of social and is regulated by subparagraph 3 of paragraph 1 of Article 219 of the Russian Tax Code.

How do I get a tax deduction for dentures and other dental services?

Treatment expenses: types and amount

You can get money not for all treatment, but only for those listed in the medical list, which is adopted by the state. The document divides services into two types: dental and expensive. From this depends on the size of the cash refund.

Dental services will be, for example, filling, extraction, conventional prosthetics of teeth. Costly services are implants and prosthetics.

1. Simple treatment consists of out-of-pocket expenses. The amount cannot exceed 120,000 p. per year. Multiply 120,000 p. by 13%, you get 15,600 p. This is the maximum that is refundable.

It is important that the 120,000 r. includes other social deductions, except for the cost of children’s education and expensive treatment. For example, in the current year, you not only treated your teeth for 15,000 p., but also spent 25,000 p. on education. Add 15,000 to 25,000, the total amount will be 40,000 p., which means that 5,200 p. will be returned: multiply 40,000 by 13%.

2. Expensive treatment takes into account the costs in full without limitation. For example, the patient spent 300,000 p. and will claim a deduction from the entire amount.

If there are significant expenses to be spent, ask the doctor what type of treatment applies. Ordinary, which exceeds 120,000 p. carry over to the next year. Reporting of the limit amount will start again. If it is expensive, you should not postpone the appointment.

Who is entitled to a deduction

To receive compensation for dentures and other services, you need to:

have the status of a tax resident, i.e. live in Russia for at least 183 calendar days continuously for a year;
pay for dental services for yourself or your relatives: spouse, parents, your own or adopted children under 18 years of age;
to be treated in private clinics or paid offices in a state polyclinic that operate under a Russian license;
officially work and pay personal income tax of 13% or income tax.

Supporting documents

For a tax refund for prosthetic teeth and the rest of the treatment, you need to prepare documents:

A certificate of payment for the treatment. Request a certificate in the clinic where the teeth were treated. It is issued on a special form. Check the details of the certificate when you receive it, so that you do not return for corrections.
Contract for paid dental services, if it was concluded. The contract spells out the customer and the patient. They coincide when the patient pays money for himself. They are specified separately, if the customer pays for services for family members – patients.
Dental license, if its number and date are not printed in the contract or certificate.
Documents on payment: cashier’s check, receipt, bank statement on non-cash transfer of money. It is important to draw up payments for a deduction for dentures and dental treatment on the one who plans to reimburse the expenses. This rule does not apply to spouses.
Certificates of marriage, birth of children, guardianship or custody.
Passport and a 2-NDFL certificate. The certificate is taken at work for the year in which the services are paid. When filling out the declaration in the personal cabinet, these documents are not needed, the data on the individual are reflected automatically.

Documents for the return of personal income tax for prosthetics and dental treatment on paper are sent in the original or a copy. A certificate of payment for services is required in the original. If the certificate is for two spouses, one of them attaches a copy. Documents that are sent electronically are scanned or photographed.

How the clinic helps you gather the paperwork

Dentists help with the paperwork for the taxing authority.

Here are the steps to follow to get the paperwork:

Contact the dentistry receptionist by phone or in person, clarify how to get a tax deduction for dentures, order a certificate.
Say the surname, first name, patronymic of the taxpayer, TIN. Name to whom the services were rendered, dentures were placed: yourself, spouse, son, daughter, father or mother, specify the last name.
Submit original checks and receipts to the clinic. Employees will check the dates and amounts paid and write in the certificate. Many clinics electronically record services rendered, so just dictate the date and amount of the receipts over the phone.
Pick up one or more certificates at the appointed time. If there is no contract on hand, staff will attach a copy of the medical services contract and license to the certificate. The clinic will keep a stub from the certificate and keep it for 3 years.

Dentists are friendly to patients’ requests to prepare a deductible certificate. The clinics know the tax requirements for reimbursement for prosthetics and treatment and make a package of documents in a short period of time.

Receiving a deduction

To receive reimbursement, it is possible to apply to the FTSI or to the employer. Below you will learn the details of each method.

Method No. 1: Through the tax office.

What you need to do to get a deduction for dentures and other manipulations:

1. Fill out the declaration with a pen on paper or electronically on a computer. The form is called 3-NDFL, every year it is amended.

Take the paper form free of charge to the Federal Tax Service or print it from the website of the Federal Tax Service.

For electronic filling on your computer, download the program “Declaration”, enter the data, print. The document is automatically generated after the basic information is entered. The program checks the correctness of filling in, which eliminates errors.

In online mode, fill in and send the declaration through the personal cabinet of the taxpayer. Access to the service is opened in the tax authority. Through it, not only create reporting, but also track the status of declaration verification, information about property and payments.

If you can’t write a declaration for a refund for dentures and other treatment services yourself, accountants or lawyers will help for a fee.

2. Fill out an application for a tax refund on a special form. Specify the amount to be refunded and the bank account number for transferring the money. This application can be sent separately from the declaration.

3. Attach the documents. The composition of the set is discussed above.

4. Send the declaration with the attached documents to the inspectorate by post, via the MFC or electronically via a personal account or the government services portal. You can come to the inspectorate yourself or send another person, for this you will need a power of attorney from a notary. Determine the address of the tax office at your place of residence.

Method No. 2: through the employer

First confirm the right to a refund for dentures in the tax office, and then inform the workplace.

Proceed in this order:

Collect documents. The composition of the kit is considered above.
Send an application with the documents to the inspectorate in the place where you live. It is not necessary to make a declaration.
Receive a notification from the tax office, which will be confirmation of the social deduction.
Bring the notice to work. The accounting department will ask you to write an application for a deduction and will stop withholding taxes from your salary in the amount that the tax authority has confirmed.

Timing: how to get a refund for dentures

The dates for the return of monetary compensation depend on where you receive the deduction: at the tax office or at work.

1. The declaration is filed after the year in which the services paid for is over. For example, if you paid for caries treatment on 15.06.2021, the declaration is filed in 2022.

A strict deadline of no later than April 30 must be observed if you are not entitled, but obliged to file a declaration and pay tax. For example, on additional income from the sale of an apartment or a car. If the deadline is violated, the inspectorate will fine you and hold you liable.

The filing deadline increases within the next three years, if you declare only expenses in the declaration. For example, you have three checks: 15.06.2021, 07.11.2020 и 28.02.2019. The three returns for 2021, 2020, and 2019 can be filed any day in 2022.

If some of the expenses are not claimed in the current year, it will not be possible to use the balance at another time. For example, the total amount of the 2021 check was 50,000 p., and the income at work was 30,000 p., the excess of 20,000 p. can no longer be returned.

Inspectors of the Federal Tax Service check the declaration for the correctness of completion and validity of expenses for 3 months. Within an additional 1 month after a positive decision on compensation, the tax is refunded.

2. When receiving a deduction at work, it is not necessary to wait until the end of the year in which dental services are paid. It takes 30 days to verify the claim. The accounting department at work grants the deduction from the month of the employee’s application with a notification from the tax office.

Pensioners: you can get a tax deduction for prosthetics

There is no 13% tax withheld on pensions and social payments. Consequently, a pensioner who receives only such payments cannot claim a deduction.

From the sale of property, renting out property, the pensioner has the right to refund the previously paid tax. This is additional income from which personal income tax is withheld like from wages.

Receive compensation for prosthetic dentures for pensioners will be able to relatives. Expenses can be registered on a family member who paid income tax.