Compensation for pensioners for dental treatment and prosthetics in 2021

Today, dental treatment is a very expensive service. Many dental patients cannot afford expensive procedures. Pensioners are especially vulnerable, whose meager pensions are sometimes not enough even for the basic necessities.

However, the legislation provides some categories of persons with the opportunity to receive a tax deduction and return part of the amount spent on dental services.

The tax deduction is a partial compensation of expenses spent by the patient on dental services. An officially employed citizen who pays taxes to the state treasury has the right to receive part of the money back. The state pays the taxpayer a deduction of 13% of the amount spent. If the treatment falls into the category of ordinary, then the amount of 120 rubles is taken into account. And if it is in the expensive category, then the amount is not limited, so the patient can return 13% of the total cost of treatment.

Let's take a closer look at what constitutes compensation for pensioners for dental treatment and prosthetics, and how to arrange it correctly.

Categories of persons entitled to compensation

Since the tax deduction is a refund of personal income tax, only those persons who contribute this personal income tax to the state treasury can receive it. According to this principle, pensioners who do not work, as well as individual entrepreneurs paying a single tax, cannot return funds.

A mandatory condition for a personal income tax refund is the official employment of the pensioner.
Conditions necessary to process a refund:

• The person claiming the deduction must be officially employed with income subject to personal income tax. Citizens who live on dividends cannot receive a deduction even though they are subject to income tax
• The clinic where the patient received medical care must be licensed. Moreover, licenses must be Russian. Clinics located in Crimea are an exception. They operate under Ukrainian licenses, but also give the right to a refund
• The patient must spend money on treatment and purchase of medications personally for himself, his spouse, parents or child under 18 years of age
• Compensation is not paid for all types of therapy, but only for those included in the List (Government Decree No. 201 of 2001). The same applies to medications

Under what conditions is the deduction granted?

In order to return part of the paid funds, a number of mandatory conditions must be met:

• having a permanent official job with personal income tax payment in the amount of 13% of the monthly salary;
• payment was made at your own expense or with the help of relatives;
• dentistry has a license giving the right to carry out certain work;
• the statute of limitations for undergoing therapy does not exceed three years;
• Documents confirming payment (receipts, contracts) have been saved.

You can apply for a tax deduction for dental prosthetics within 3 years from the date of treatment.

Who is not entitled to compensation?

The state does not return money spent on dental treatment to the following categories of persons:

• Officially unemployed citizens
• Persons of retirement age who are not currently working, as well as pensioners who are working, but their income is not subject to income tax
• Private entrepreneurs on the simplified tax system and UTII

It follows that pensioners who do not officially work cannot apply for compensation for dental treatment.

A pension, which is the main income of an elderly person, is not subject to income tax. Therefore, according to the law, pensioners are not entitled to a refund.

In what cases can a pensioner still obtain a partial refund of the money he paid for medical care? This is possible in the following cases:

• A pensioner is an officially employed person who pays personal income tax
• Rents out an apartment, house or cottage, and his income from this activity is taxed
• Has other types of taxable income
• Sold the property
• Worked and paid personal income tax no more than three years ago

Thus, persons of retirement age who work and pay income tax or paid it no more than three years ago can receive a refund of funds spent on dental treatment

How to get a deduction for previous years

You can apply for a tax refund within three years from the date the expenses were incurred. This means that you don’t have to contact the INFS immediately after installing the prostheses, but do it over the next three years.

In such a situation, two options are possible.

1. The citizen sought the services of a dentist while he was still employed. Then he retired. This means that he can submit an application to the inspectorate within three subsequent years, i.e. when in fact he was already unemployed. For the calculation, the amount of personal income tax for the period of its operation during the period of service provision will be taken.
2. The service was provided after the work ceased. If a citizen had other income in the year he visited the dentist, and paid tax on the amount received, he has the right to apply for a tax refund for dental prosthetics within three subsequent years.

If a pensioner expects some income, then it is beneficial for him to seek paid medical services and get dentures during the same period. Then he will be able to compensate for part of the expenses, receiving the money back through a social deduction.

Who is entitled to a refund for dental prosthetics?

Some regions of Russia provide certain categories of people with benefits for dental prosthetics. These include:

• Veterans and disabled people of WWII
• Home front workers
• Persons who came under repression and were rehabilitated
• Persons with disabilities (must be documented)
• Pensioners by age

You can apply for compensation at the social security authorities at your place of registration. First you need to find out whether this dental clinic has the right to provide benefits.

State dental clinics provide benefits to the named categories of persons without fail.

Required documents

To receive a refund, you must collect and correctly complete a package of documentation. To receive a tax deduction for dental treatment and prosthetics you will need the following:

• certificate of payment for dental services in an approved form;
• cash receipts confirming payment made;
• 2NDFL certificate from the employer;
• income declaration 3NDFL;
• agreement with dentistry;
• duplicate license for medical procedures.

How is compensation for dental treatment calculated?

The amount a patient can receive back is calculated based on several criteria:

• The taxpayer can return no more than 13% of the amount he spent on dental treatment or prosthetics
• If the medical care that the patient received falls into the category of ordinary treatment, then the deduction amount is 13% of the strictly established amount. This amount is equal to 120 thousand rubles. It follows that the taxpayer can return no more than 15.6 thousand rubles. For treatment classified as expensive, 13% is also returned, only in this case the amount of costs does not matter. That is, the payer receives 13% of the full amount
• The taxpayer can return exactly as much money as the tax deducted from his salary for the year when he was treated

The amount of compensation depends on the type of dental procedure

Common treatments include the following types of dental procedures:

• Therapy of caries, pulpitis and other dental diseases
• Installation of seals
• Manufacturing and installation of dentures (except implants)
• Professional teeth cleaning, whitening
• Bite correction with braces

The category of expensive treatment includes dental implantation.

In the certificate required by the tax office, the dental clinic indicates what type of treatment it is (ordinary or expensive).

The amount of social tax deduction for dentures for pensioners

At the end of the year in which the payment for treatment and medications prescribed by the doctor was carried out, you can return 13% of the funds spent, but not more than 120 thousand. rubles If expensive methods were used, then the refund is made from the full cost of treatment. In particular, these include prosthetics on implants.

Social tax refunds are provided for treatment in both public and private dental clinics. The only condition is that the medical institution must have a license for the relevant type of activity.

Example of compensation calculation

Fedorova I.A. in 2021 she was officially employed. Her salary was 64,000 rubles. For 2021, she paid personal income tax in the amount of (64,000x12)x13% = 99,840 rubles. That same year she had her teeth treated at the dentist. The treatment cost her 100,000 rubles. In addition, she installed implants, which cost her 700,000 rubles.

Dental treatment is considered simple treatment, so it is subject to a deduction of an amount not exceeding 120,000 rubles. And implantation is an expensive type of treatment, so a deduction is made from the entire amount spent.

Calculation: 100,000x13%=13,000 rubles. Since the final cost of treatment does not exceed 120,000 rubles, Fedorova I.A. will receive full compensation. Deduction for expensive treatment (implantation): 700,000x13%=91,000.

The final amount of compensation will be: 13,000+91,000=104,000. But since the income tax paid is only 99,840 rubles, the deduction will be equal to this amount. The remaining amount is not carried over to the next year.

Now let's look at another option. In this case, treatment by Fedorova I.A. her husband pays for it. His salary is 100,000 rubles. The annual amount of income tax paid by him is 156,000 rubles. In this case, compensation will be paid in full. However, to do this, the treatment certificate must indicate that the patient was paid for by her husband.

Who can claim a tax deduction

All citizens who are officially employed and pay income tax have the right to take advantage of a tax deduction. This means that a person has an employment contract with his employer, he receives an official white salary, and the employer transfers 13% as income tax on earnings.

You can receive a tax refund for dental treatment if the following conditions are met:

— If a citizen pays for dental treatment on his own;

— If a person pays for dental services for his close relatives, or rather for his parents, spouse or children;

— And if the patient independently purchased medications for dental treatment.

Important! Compensation and receipt of a tax deduction are not due to those citizens who do not have an official income, who work without an entry in the work book, who are registered as self-employed, if the citizen does not have a job, these are also students and minor children.

Dental services for which tax compensation is due?

All dental services are subject to a tax refund if the following conditions are met:

— the dental clinic has a license to provide services;

- the patient paid for the treatment with his own funds, or with the money of close relatives, while the employer did not pay for these expenses;

— this year the person has income on which the employer paid 13% income tax.

Important! When filling out the 3-NDFL tax return, you must indicate the deduction code for which you are applying. You need to enter code 324.

What documents are needed to receive a deduction?

There are two ways to file a tax deduction.

In any case, to return payments it is necessary to collect and submit a certain package of documents to the Federal Tax Service

Method 1

The patient or his relative who paid for the treatment must contact the Federal Tax Service at the end of the tax period. He needs to prepare and submit the following documents to the tax authorities:

If the medical institution has issued a certificate indicating that the patient paid for the services, then there is no need to present tax receipts.

The main list of documents does not include a 2NDFL certificate, but it is required to fill out a 3NDFL declaration. The certificate must be obtained from the employer.

Method 2

In the year in which the patient underwent treatment, he can apply for a refund from the employer. To do this, you need to collect all the documents specified in the list, except for the 2NDFL certificate, 3NDFL declaration and application for deduction. Here you need to write an application confirming your right to deduction.

Which way is better? It depends on when the treatment period ended. If this happened at the beginning or middle of the year, then it is easier to contact the employer and not wait until the year ends.

Receiving a deduction for close relatives can also be considered one of the ways to receive compensation. For example, compensation cannot be received for a non-working wife or for a child who has not yet reached the age of majority. Even if he is a full-time student at a university. The only thing that matters here is age.

But you can get a refund if you pay for the treatment of your parents, who, for example, are pensioners. But for the parents of the spouse, they do not receive a deduction.

From this we can conclude that before paying for treatment for yourself or your loved ones, you need to calculate how it is more profitable to do it.

Procedure

To register you need:

• prepare the necessary documents;
• fill out a tax return in form 3-NDFL;
• write an application for a tax deduction;
• submit the collected package of documents to the inspectorate.

After this, the INFS will conduct a desk audit and decide on a tax refund or refusal to provide a social deduction.

The law allocates 3 months for the verification and another 1 month is given for the transfer of money.

Submitting an application

The application with the documents attached to it must be submitted to the Federal Tax Service.

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This can be done in three ways:

• provide in person;
• send by registered mail with a description of the contents and notification of delivery;
• via the website www.nalog.ru.

It is most convenient to use the third option: the documents will be received by the tax office immediately, bypassing the queues. The declaration is filled out directly on the website, and the remaining documents should be scanned and uploaded into the system. If a positive decision is made on the request, all that remains is to fill out an application on the website.

The money will arrive within a month.

Required documents

In addition to the application for benefits and declaration, you will need to collect the following documents:

• at work, take a 2-NDFL certificate;
• at a medical institution, obtain a document confirming the fact of payment for dental prosthetics;
• prepare photocopies of the contract for the provision of services, receipts, checks, etc.

Reasons for refusal to pay compensation

The main reason for refusal of a refund is incorrect documents

In some cases, the tax office may refuse to refund the funds to the applicant. There are several reasons why this could happen.

• Incorrectly completed 3NDFL declaration. If a person is not familiar with accounting, he may get confused and fill out the paper incorrectly. In this case, it is advisable to seek the help of a specialist.
• Incorrectly completed certificate of payment for treatment. This document is filled out not by the applicant, but by the medical institution. But even there they can make a mistake and write something incorrectly. For example, instead of expensive treatment, they may indicate the usual one. In this case, having spent a huge amount on treatment, the patient will receive a penny deduction
• The treatment was paid for by a close relative, but this is not indicated in the certificate. In order for compensation to be calculated based on the relative’s income, it is necessary that he pays for the treatment. And this must be indicated in the document. For the clinic, it does not matter who exactly paid for the treatment, so the applicant must ensure that the last name is indicated correctly on the certificate

Details

Documents for obtaining a tax deduction

To apply for and receive a tax deduction for dental services, you need to prepare a passport, a 2-NDFL income certificate, a 3-NDFL tax return for the year when you used the dental treatment service, an application for a tax deduction, documents from dentistry about what you received dental treatment services and they were paid for. Also, the dental clinic must give you a copy of the clinic’s license and a copy of the treatment agreement.

To receive a tax deduction, the condition must be met that the treatment took place in a Russian dental clinic that has a license. In this case, the clinic can be either state-owned or commercial. To receive a deduction, you can provide copies of documents.

The amount of the calculated tax deduction will depend on certain conditions. One of these conditions is a person’s salary, on which he pays 2-NDFL tax. When calculating the tax deduction, only official income will be taken into account. And secondly, this is the amount spent on treatment, from which the amount of the refunded amount will be calculated.

There is a limit on the amount of deductible payment; the maximum amount per year is 15,600 rubles, this is if in a year you paid for medical services in the amount of 120,000 rubles.

For example, if a person receives 30,000 rubles a month, then his salary for the year is 360,000 rubles. From this salary amount for the year, income tax will be paid in the amount of 46,800 rubles. This means that the tax deduction for the provision of dental services cannot exceed this amount.

If a person used dental services worth 50,000 rubles, then 13% of this amount equals 6,500 rubles.

How to get a tax deduction

You can receive a social tax deduction by completing the necessary documents. You can do this through your employer, or if you go to the tax office at your place of registration yourself.

When receiving a tax deduction through the tax office, during treatment you must obtain a certificate or check from the dental clinic stating that the documents were prepared for the tax office. Obtain a 2-personal income tax certificate from the employer, indicating wages and taxes paid. You also need to fill out a 3-NDFL tax return. The collected package of documents must be taken to a tax inspector.

Within one month, the tax authorities will check all documents and the correctness of the information provided in them.

Money is usually transferred to the card using the specified details.

Cases when a tax deduction may be denied

The tax office may refuse to issue a tax deduction in some cases. In most cases, refusals are received by those persons who do not officially work, that is, they do not pay income taxes.

Also, students or pensioners can receive a refusal, because their income is not taxed. In this case, the deduction can be obtained only if there is an additional source of income from which the tax is paid.

Individual entrepreneurs do not pay income tax, so they also cannot receive a tax deduction.

Another reason for refusal may be the fact that the person has already applied for a tax deduction this year and has spent the entire limit of 15,600 rubles per person per year.

You can apply for a tax deduction only once a year. The declaration is submitted for the end of the year, for example, in 2021, documents are submitted for 2021.

Documents can be submitted within 3 years, for example, in 2021 you can receive a tax deduction for 2021, 2021 and 2021.

Receiving a tax deduction for pensioners

Since the pension is not taxed, a non-working pensioner will not be able to receive a tax deduction. However, if a pensioner has official earnings and a white salary, he can apply for a social tax deduction. Also, if the pensioners’ treatment was paid for by their working children, then they can apply for a tax deduction for the treatment.

That is, the documents are issued in the name of a working person, but it is indicated that one of the parents underwent treatment. And for this purpose documents will be attached indicating the degree of relationship.

Dental treatment for a child

If dental treatment was performed on a child, then the parents also have the right to receive a tax deduction. To confirm the relationship, you will need a copy of the child’s birth certificate or passport, if you already have one.

Also, if one of the spouses received treatment at a dental clinic, but he does not work, then the officially working second spouse can apply for a tax deduction.

To confirm the relationship, you must attach a marriage certificate and a certificate of absence of official work of the second spouse.

Are there any restrictions on receiving benefits?

Preferences do not apply to expensive materials . However, if a Russian wants to install high-quality prostheses, he can pay the difference in the price of preferential and expensive materials himself. Preferences for dental prosthetics can be obtained once every 5 years. The warranty on installed prostheses is 12 months.

Since the number of applicants for preferences is quite large, and the number of funds from the budget is strictly limited, prosthetics for beneficiaries are made from inexpensive materials, using plastic and acrylic acid. If the chewing function is completely lost, a prosthesis is made, which is fixed using a special fixative.

If a Russian beneficiary suffers from an allergic reaction to plastic, then if he has a medical certificate that confirms such an allergy, a more expensive prosthesis can be made for him . This can be a clasp hypoallergenic prosthesis, which is secured to the jaw with clasps, or an overlay made of nylon thermal paste, fixed with soft hooks.

After installation of the denture product, the citizen is given a guarantee, according to which he has the right to repair or replace the prosthesis within a specified period. Usually it is 6-12 months, but a citizen can take advantage of the warranty only if there is evidence that the product broke through not his fault or as a result of improper use.

Services that are not provided within the framework of the preference include:

1. Installation and production of metal-ceramic prostheses.
2. Installation of implants.
3. Restoration of products made of expensive metals.
4. Repairing and manufacturing permanent structures that prevent abrasion of tooth enamel.

Failure Cases

The Federal Tax Service has the right to refuse a tax deduction in the following cases:

• insufficient package of documents, there is no confirmation of the right to receive benefits;
• payment was made by a person who is not a relative of the taxpayer;
• a tax refund for the taxable year was received earlier;
• submitting documents for a child over 18 years of age;
• critical errors when filling out the declaration;
• The dentist's license has been revoked;
• therapy was carried out outside the country;
• the employer did not provide a tax report;
• a package of documents was sent to the Federal Tax Service not at the place of registration.

In case of refusal, the inspection sends information to the applicant and explains the reason. It is necessary to make the appropriate changes and provide the missing documents, then apply for a tax refund again. If the taxpayer does not agree with the refusal, he can challenge the decision of the Federal Tax Service within a year. Repeated denial of social opportunity becomes the reason for filing an application to court.

Common mistakes when filing social benefits

Error 1. According to Federal Law of the Russian Federation No. 147 dated December 17, 2021, starting from the second half of this year, social benefits are provided for any purchased medications. The main thing is that they are prescribed by a doctor and paid for from the patient’s own funds. Previously, as is known, such a deduction was issued only for those honey. drugs that were included in a special list approved by the RF Government.

The new norm is enshrined in paragraph 1, paragraph 3, paragraph 1, article 219 of the Tax Code of the Russian Federation. Social payment for the purchase of honey. drugs according to the new rules applies only to those incomes received by the patient starting in 2021. And one more nuance: this innovation applies only to drugs and does not apply to medical care. services.

Error 2. Many policyholders have a VHI policy that includes dental services. In this situation, all expenses associated with treatment are paid not by the individual, but by the insurance company.

It would seem that it is generally impossible to receive social benefits when using a VHI policy. Nevertheless, the policyholder has the right to reimburse part of the contributions that he paid during the tax period. This is evidenced by paragraph. 2 pp. 3 p. 1 art. 219 of the Tax Code of the Russian Federation.

How to correctly calculate the amount of social benefits for dental treatment for a pensioner

In fact, calculating the required amount is not difficult. It should be remembered that not all expenses for dental treatment are reimbursed, but only 13% of its cost. When calculating, it is recommended to adhere to the following step-by-step conditional calculation scheme.

Step one. Calculate the total amount of all expenses for dental treatment. It is usually specified in the agreement for the provision of relevant services. It should be taken as a basis.

Step two. Calculate the amount of social payments: cost of honey. services x 13%. Here, in this amount, it is necessary to include expenses for other social deductions (if any). It should be remembered that you can return personal income tax only from the amount that in total does not exceed 120,000 rubles. rub. (in a year). It may in fact be less than 120 thousand, but no more.

Step three. Determine the amount of personal income tax that is subject to refund in the corresponding period. You cannot get back more than what you paid.

Please note that expenses for dental services include only the cost of treatment. The equipment used is not taken into account.

As for expensive dental services, they include only the operation of implanting dentures. The dentist, when issuing a certificate to the patient, writes down these. When applying for social benefits for expensive treatment, all expenses are taken into account, including those above the limit. This includes the cost of consumables (dental implants) purchased separately. If they are not taken into account in the certificate, an extract stating that they were used in treatment is required. The social tax limit for dental prosthetics remains the same.