How to get a tax deduction If the treatment was paid for by a family member Deadline for personal income tax refund Amount of deduction for dental treatment Reasons for refusing the deduction
According to general rules, tax deductions are provided to personal income tax payers at a rate of 13%. Pensions are not taxed, so retirees are not entitled to tax compensation unless they have other sources of taxable income.
Let's talk about how pensioners can compensate for the costs of dental treatment.
Tax deduction for dental prosthetics: what is it?
The tax deduction for dental treatment and prosthetics is 13% of the total cost of dental services provided. The indicated amount should not exceed the amount of transferred income tax for one year in which the treatment was carried out. The limit on the amount to be refunded is 120,000 rubles.
You can take advantage of the opportunity to receive a social deduction annually within the specified limit. The taxpayer has the right to partial reimbursement of both his own medical expenses and those of close relatives.
Income tax refund for medical services in 2022 - 2022
Section 1. ANESTHETICS AND MUSCLE RELAXANTS
Anesthetics
Halothane (inhalation anesthesia solution in vials) Hexobarbital (powder for injection) Dinitrogen oxide (gas in cylinders) Ketamine (injection solution) Sodium oxybate (injection solution) Sodium thiopental (lyophilized powder for injection) Diethyl ether (liquid in vials)
Local anesthetics
Bupivacaine (injection) Lidocaine (aerosol, injection, gel, capsule solution, eye drops)
Muscle relaxants
Atracurium besylate (injection solution) Botulinum toxin, albumin (lyophilized powder for injection) Vecuronium bromide (injection powder) Pipecuronium bromide (injection powder) Suxamethonium bromide (powder)
Section 2. ANALGESICS, NON-STEROID ANTI -INFLAMMATORY DRUGS, DRUGS FOR THE TREATMENT OF RHEUMATIC DISEASES AND GOUT
Narcotic analgesics
Morphine (injection, tablets) Morphine + narcotine + papaverine + codeine + thebaine (injection) Pentazocine (injection, tablets) Pyritramide (injection) Trimeperidine hydrochloride (injection, tablets) Fentanyl (injection) )
Non-narcotic analgesics and non-steroidal anti-inflammatory drugs
Acetylsalicylic acid (tablets) Diclofenac sodium (tablets, dragees, injection solution, suppositories, gel, eye drops) Ibuprofen (capsules, tablets, syrup, cream) Ketoprofen (tablets, capsules, suppositories, gel, powder for solution) Lornoxicam (tablets , lyophilized powder for the preparation of injection solution) Meloxicam (tablets, suppositories) Nalbuphine (injection solution) Tramadol (injection solution, capsules, tablets, oral drops, suppositories)
Medicines for the treatment of gout
Allopurinol (tablets)
Other means
Colchicine (tablets, dragees) Penicillamine (tablets, capsules, dragees)
Section 3. DRUGS USED FOR THE TREATMENT OF ALLERGIC REACTIONS
Antihistamines
Quifenadine (tablets) Ketotifen (tablets, capsules, syrup) Chloropyramine (tablets, injection solution)
Section 4. DRUGS AFFECTING THE CENTRAL NERVOUS SYSTEM
Anticonvulsants
Valproic acid (tablets, capsules, syrup, dragees, suspension, drops) Carbamazepine (tablets) Clonazepam (tablets, drops, solution for injection) Lamotrigine (tablets) Phenytoin (tablets) Phenobarbital (tablets, oral solution) Ethosuximide (capsules)
Drugs for the treatment of parkinsonism
Amantadine (tablets, solution for injection) Biperiden (tablets, solution for injection) Levodopa + benserazide (capsules) Levodopa + carbidopa (tablets) Trihexyphenidyl (tablets)
Sedatives and anxiolytics, drugs for the treatment of psychotic disorders
Haloperidol (tablets, injection solution) Diazepam (tablets, injection solution, suppositories) Zuclopenthixol (tablets, injection solution) Clozapine (tablets, injection solution) Levomepromazine (tablets, injection solution) Lorazepam (tablets) Medazepam (tablets, injection solution) granules, capsules) Nitrazepam (tablets) Periciazine (drops, capsules) Perphenazine (tablets) Pipothiazine (injection solution, drops) Sulpiride (tablets, injection solution, capsules, oral solution) Thioproperazine (tablets, injection solution) Thioridazine (tablets, dragees) Trifluoperazine (tablets, solution for injection) Phenazepam (tablets, solution for injection) Fluspirilene (solution for injection) Fluphenazine (solution for injection) Chlorpromazine (tablets, solution for injection, dragee) Chlorprothixene (tablets)
Antidepressants and mood stabilizers
Amitriptyline (tablets, injection, dragees) Imipramine (tablets, dragees, injection) Clomipramine (tablets, dragees, injection) Lithium carbonate (tablets, capsules) Maprotiline (tablets, dragees, injection) Mianserin (tablets) ) Moclobemide (tablets) Sertraline (tablets) Tianeptine (tablets) Fluoxetine (tablets, capsules) Citalopram (tablets)
Medicines for the treatment of sleep disorders
Zolpidem (tablets)
Medicines for the treatment of multiple sclerosis
Glatiramer acetate (lyophilized powder for injection) Interferon beta (lyophilized powder for injection)
Means for the treatment of alcoholism and drug addiction
Naloxone (injection solution) Naltrexone (tablets, capsules)
Anticholinesterase drugs
Distigmine bromide (tablets, solution for injection) Neostigmine methyl sulfate (tablets, solution for injection) Pyridostigmine bromide (tablets, dragees, solution for injection)
Other drugs affecting the central nervous system
Vinpocetine (tablets, solution for injection) Hexobendine + etamivan + etophylline (tablets, solution for injection) Nimodipine (tablets, solution for infusion)
Section 5. DRUGS FOR PREVENTION AND TREATMENT OF INFECTIONS
Antibacterial
Azithromycin (tablets, powder, syrup) Amikacin (powder for injection, solution for injection) Amoxicillin + clavulanic acid (solution for injection) Ampicillin (tablets, capsules, powder for injection) Benzathine benzylpenicillin (powder for injection) Benzylpenicillin (powder for injection) Vancomycin (powder for injection) Gentamicin (ointment, cream, solution for injection, eye drops) Josamycin (tablets, suspension) Doxycycline (tablets, capsules, powder for injection) Imipenem (powder for injection) Carbenicillin (powder for injection) Clarithromycin (tablets) ) Co - trimoxazole (tablets, suspension, solution for injection) Lincomycin (capsules, ointment, solution for injection) Meropenem (powder for injection) Mesalazine (suspension) Mupirocid (ointment) Norfloxacin (tablets, eye drops) Pefloxacin (tablets, solution for injection) Spiramycin (tablets, granules for suspension) Sulfacetamide (eye drops) Chloramphenicol (tablets, capsules, powder for injection, eye drops) Cefaclor (capsules, granules, syrup, suspension) Cefaperazone (powder for injection) Cefipime (powder for injection) Cefotaxime (powder for injection) Ceftazidime (powder for injection) Ceftriaxone (powder for injection) Cefuroxime (powder for injection) Ciprofloxacin (tablets, injection solution, eye drops) Erythromycin (tablets, ointment, syrup, ampoules)
Antituberculosis drugs
Isoniazid (tablets, solution for injection) Lomefloxacin (tablets) Pyrazinamide (tablets) Prothionamide (tablets) Rifabutin (capsules) Rifampicin (capsules, powder for injection) Streptomycin (powder for injection) Ethambutol (tablets, dragees) Ethionamide (dragees)
Antiviral agents
Acyclovir (tablets, ointment, cream, powder for injection) Ganciclovir (capsules, powder for injection) Didanosine (tablets, powder for oral solution) Zidovudine (capsules, syrup, solution for injection) Indinavir (capsules) Ifavirenz (capsules) Lamivudine (tablets) , solution for internal use) Nevirapine (tablets, suspension) Stavudine (capsules, powder for oral solution)
Antifungal agents
Amphotericin B (ointment, powder for injection) Amphotericin B + methylglucamine (tablets) Griseofulvin (tablets, liniment, suspension) Itraconazole (capsules) Clotrimazole (vaginal tablets, cream, aerosol, solution) Terbinafine (tablets, cream) Fluconazole (capsules, solution for injection)
Antiprotozoal and antimalarial drugs
Hydroxychloroquine (tablets) Metronidazole (tablets, injection solution, suppositories) Chloroquine (tablets, injection solution)
Other means
Bifidumbacterin (tablets, powder for suspension)
Vaccines and serums
Immunobiological preparations (for the diagnosis and prevention of infectious diseases in accordance with the epidemiological situation in the constituent entities of the Russian Federation) Test system for the diagnosis of AIDS
Section 6. ANTI-TUMOR, IMMUNOSUPPRESSIVE AND RELATED DRUGS
Cytostatic agents
Azathioprine (tablets) Aranose (powder for injection) Asparaginase (powder for injection) Bleomycin (powder for injection) Busulfan (tablets) Vinblastine (lyophilized powder for injection) Vincristine (lyophilized powder for injection, solution for injection) Vinorelbine (solution for injection) Gemcitabin (lyophilized injection powder) hydroxicarbamide (capsules) dacarbazine (injection powder) dactinomycin (injection powder, injection solution) d, doxorubicin (powder for injections) docksel (concentrate for injection solution) Idarubicin (capsules, capsules) lyophilized powder for injection) Irinotecan (solution for infusion) Ifosfamide (powder for injection) Calcium folinate (solution for injection) Carboplatin (powder for injection, solution for injection) Carmustine (lyophilized powder) Clodronic acid (capsules, concentrate for preparation of infusion solution) Melphalan (tablets, powder for injection) Mercaptopurine (tablets) Methotrexate (tablets, powder for injection, solution for injection) Mitoxantrone (solution for injection, concentrate for infusion) Mitomycin (powder for injection) Oxaliplatin (powder for infusion) Paclitaxel ( solution for injection, concentrate for infusion) Procarbazine (capsules) Prospidium chloride (lyophilized powder, ointment) Thioguanine (tablets) Thiotepa (lyophilized powder for injection) Tretinoin (capsules) Fludarabine (powder for injection) Fluorouracil (solution for injection, concentrate for infusion ) Chlorambucil (tablets) Cyclophosphamide (tablets, dragees, injection) Cisplatin (lyophilized powder for injection, solution for injection) Cytarabine (powder for injection, solution for injection) Epirubicin (lyophilized powder for injection) Etoposide (injection)
Hormones and antihormones
(as amended by Decree of the Government of the Russian Federation dated June 26, 2007 N 411)
Aminoglutethimide (tablets) Anastrozole (tablets) Ganirelix (injection solution) Goserelin (depot capsules) Medroxyprogesterone (tablets, granules, injection suspensions) Tamoxifen (tablets) Triptorelin (injection solution, lyophilized powder for injection solution) Flutamide (tablets) ) Cetrorelix (lyophilized powder for the preparation of injection solution)
Related products
Interferon alfa (powder for injection, solution for injection, suppositories) Lenograstim (lyophilized powder for injection) Molgramostim (lyophilized powder for injection) Ondansetrion (tablets, solution for injection) Filgrastim (solution for injection)
Section 7. DRUGS FOR TREATMENT OF OSTEOPOROSIS
Osteogenesis stimulants
Alendronic acid (tablets) Alfacalcidol (capsules) Calcitonin (powder for injection) Calcium carbonate + ergocalciferol (tablets)
Section 8. DRUGS AFFECTING BLOOD
Antianemic drugs
Iron hydroxide sucrose complex (injection solution) Iron sulfate (tablets, dragees) Iron sulfate + ascorbic acid (tablets) Folic acid (tablets) Cyanocobalamin (injection solution) Epoetin beta (injection solution)
Drugs affecting the blood coagulation system
Alpostadil (powder for injection) Alteplase (lyophilized powder for injection) Heparin sodium (injection) Nadroparin calcium (syringes for injection) Pentoxifylline (tablets, injection) Protamine sulfate (injection) Streptokinase (powder) for injection) Ticlopidine (tablets) Phenindione (tablets) Enoxaparin sodium (syringes with solution for injection)
Solutions and plasma substitutes
Amino acids for parenteral nutrition (solution for parenteral nutrition) Hemin (concentrate for preparation of infusion solution) Dextrose (solution for injection, solution for infusion) Pentastarch (solution for infusion)
Plasma preparations
Albumin (solution for infusion) Coagulation factor VIII (powder for injection) Coagulation factor IX (powder for injection)
Lipid-lowering drugs
Simvastatin (tablets) Phospholipids + pyridoxine + nicotinic acid + adenosine monophosphate (injection solution)
Section 9. DRUGS AFFECTING THE CARDIOVASCULAR SYSTEM
Antianginal agents
Isosorbide dinitrate (tablets, capsules, injection solution, aerosol) Isosorbide mononitrate (tablets, capsules) Nitroglycerin (tablets, capsules, patch, injection solution)
Antiarrhythmic drugs
Allapinin (tablets, solution for injection) Amiodarone (tablets, solution for injection) Atenolol (tablets) Metoprolol (tablets) Procainamide (tablets, solution for injection) Propafenone (tablets) Quinidine (tablets) Ethacizine (tablets)
Antihypertensive drugs
Azamethonium bromide (injection solution) Amlodipine (tablets) Betaxolol (tablets, eye drops) Verapamil (tablets, capsules, dragees, injection solution) Doxazosin (tablets) Methyldopa (tablets) Nifedipine (tablets, capsules) Propranolol (tablets, solution for injection) injection) Fosinopril (tablets)
Medicines for the treatment of heart failure
Valsartan (tablets) Digoxin (tablets, drops, injection solution) Irbesartan (tablets) Captopril (tablets) Quinapril (tablets) Perindopril (tablets) Enalapril (tablets, injection solution)
Vasopressors
Dobutamine (lyophilized powder for injection, concentrate for infusion) Dopamine (solution for injection, concentrate for infusion) Phenylephrine (solution for injection, eye drops) Ephedrine (solution for injection)
Section 10. DIAGNOSTIC TOOLS
X-ray contrast agents
Sodium amidotrizoate (injection) Barium sulfate + sodium citrate + sorbitol + antifomsilane + nipagin (powder) Gadodiamide (injection) Gadopentetic acid (injection) Galactose (injection granules) Iohexol (injection) Yopromide (injection) for injection)
Fluorescent agents
Fluorescein sodium (solution for injection)
Radioisotope agents
Albumin microspheres, 99mTs (reagent for preparation, lyophilized powder for preparing a solution) Bromezide, 99Ts (reagent for preparation, lyophilized powder for preparing a solution) Pentatech, 99mTs (reagent for preparation, lyophilized powder for preparing a solution) Pirfotech, 99mTs (reagent for preparing , lyophilized powder for the preparation of a solution) Strontium 89 chloride isotonic solution (solution for injection) Technefit, 99Ts (reagent for preparation, lyophilized powder for preparation of a solution) Technefor, 99mTs (reagent for preparation, lyophilized powder for preparation of a solution)
Section 11. ANTISEPTICS AND DISINFECTIONS
Antiseptics
Iodine (alcohol solution)
Disinfectants
Hydrogen peroxide (solution) Chlorhexidine (solution) Ethanol (solution)
Section 12. DRUGS FOR THE TREATMENT OF DISEASES OF THE GASTROINTESTINAL TRACT
Antacids and other antiulcer drugs
Omeprazole (capsules) Pirenzepine (tablets, solution for injection) Famotidine (tablets, solution for injection)
Antispasmodics
Atropine (eye drops, solution for injection) Drotaverine (tablets, solution for injection) Platiphylline (solution for injection)
Pancreatic enzymes
Pancreatin (tablets, capsules, dragees)
Medicines for the treatment of liver failure
Artichoke leaf extract (tablets, syrup, injection solution) Lactulose (syrup)
Antienzymes
Aprotinin (lyophilized powder, solution for injection)
Section 13. HORMONES AND DRUGS AFFECTING THE ENDOCRINE SYSTEM
Non-sex hormones, synthetic substances and antihormones
Betamethasone (tablets, ointment, cream, drops, solution for injection) Bromocriptine (tablets, capsules) Hydrocortisone (lyophilized powder for injection, solution for intravenous injection, ointment, lotion) Chorionic gonadotropin (powder for injection) Deoxycortone (tablets) Dexamethasone (tablets) , eye drops, injection solution) Desmopressin (injection solution, drops) Dihydrotahysterol (capsules, powder for injection solution, drops) Clomiphene (tablets) Levothyroxine sodium (tablets) Levothyroxine + potassium iodide (tablets) Liothyronine + levothyroxine + potassium iodide + sodium propyloxybenzoate (tablets) Lutropin alfa (lyophilized powder for the preparation of an injection solution) (position introduced by Decree of the Government of the Russian Federation of June 26, 2007 N 411) Menotropins (powder for the preparation of a solution) Methylprednisolone (tablets, powder, ointment, suspension for injection, solution for injection ) Nandrolone (oil solution for injection) Octreotide (solution for injection) Prednisolone (tablets, powder for injection, ointment, eye drops, solution for injection) Somatropin (powder for injection) Tetracosactide (suspension for injection) Thiamazole (tablets) Triamcinolone (ointment) , tablets, suspension for injection) Fludrocortisone (tablets, eye ointment) Follitropin alpha (lyophilized powder for the preparation of injection solution) (position introduced by Decree of the Government of the Russian Federation of June 26, 2007 N 411) Follitropin beta (solution for injection, lyophilized powder for the preparation of injection solution ) (position introduced by Decree of the Government of the Russian Federation dated June 26, 2007 N 411) Choriogonadotropin alpha (lyophilized powder for the preparation of injection solution) (position introduced by Decree of the Government of the Russian Federation dated June 26, 2007 N 411) Cyproterone (tablets, oil solution for injection)
Androgens
Methyltestosterone (tablets)
Estrogens
Hydroxyprogesterone (injection, solution in oil) Dydrogesterone (tablets) Norethisterone (dragees) Progesterone (injection in oil) Ethinyl estradiol (tablets)
Insulin and drugs used for diabetes
Acarbose (tablets) Glibenclamide (tablets) Gliquidone (tablets) Gliclazide (tablets) Glimepiride (tablets) Glipizide (tablets) Glucagon (powder for injection) Insulin DLD (solution for injection) Insulin KD (solution for injection, suspension for injection) Insulin - Comb (suspension for injection) Insulin SRD (suspension for injection) Metformin (tablets) Pioglitazone hydrochloride (tablets) Repaglinide (tablets)
Section 14. DRUGS FOR THE TREATMENT OF KIDNEY AND URINARY
Drugs for the treatment of prostate adenoma
Alfuzosin (tablets) Creeping palm extract (capsules) Tamsulosin (capsules) Finasteride (tablets)
Treatments for kidney failure and organ transplantation
Antithymocyte immunoglobulin (solution for infusion) Ketoanalogs of amino acids (tablets) Solution for peritoneal dialysis (solution) Cyclosporine (capsules, solution, concentrate for infusion)
Diuretics
Hydrochlorothiazide (tablets) Indapamide (dragées, tablets) Mannitol (injection solution) Spironolactone (tablets) Furosemide (tablets, injection solution)
Section 15. MEDICINES USED FOR OPHTHALMOLOGICAL DISEASES NOT LISTED IN OTHER SECTIONS
Anti-inflammatory drugs
Azapentacene (solution) Lodoxamide (eye drops) Pyrenoxine (tablets) Cytochrome + sodium succinate + adenosine + nicotinamide + benzalkonium chloride (eye drops)
Miotics and glaucoma treatments
Dorzolamide (eye drops) Pilocarpine (eye drops) Timolol (eye drops)
Regeneration stimulants and retinoprotectors
Emoxipin (solution for injection)
Section 16. DRUGS AFFECTING THE UTERUS
Hormonal agents that affect the muscles of the uterus
Methylergometrine (tablets, injection, drops) Oxytocin (injection) Pituitrin (injection) Ergometrine (tablets)
Other drugs that affect the muscles of the uterus
Hexoprenaline (tablets, injection solution, concentrate for infusion) Dinoprost (injection solution) Dinoprostone (injection solution, gel)
Section 17. DRUGS AFFECTING THE RESPIRATORY ORGANS
Antiasthmatic drugs
Ambroxol (solution for inhalation and oral administration) Aminophylline (tablets, solution for injection) Beclomethasone (capsules, aerosol, spray) Budesonide (powder for inhalation) Ipratropium bromide (solution for inhalation) Ipratropium bromide + fenoterol hydrobromide (solution for inhalation, aerosol) Disodium cromoglicate (capsules for inhalation, powder, eye drops) Nedocromil (aerosol, eye drops, spray) Salbutamol (aerosol, tablets, solution for injection) Theophylline (tablets, capsules) Terbutaline (aerosol, tablets, powder for inhalation, solution for injection ) Fenoterol (aerosol, solution for inhalation) Epinephrine (solution for injection)
Other drugs for the treatment of respiratory diseases not listed in other sections
Acetylcysteine (tablets, granulate, injection solution, aerosol)
Section 18. SOLUTIONS, ELECTROLYTES, ACID EQUILIBRIUM CORRECTION MEANS, FOOD SUPPLIES
Nutrient mixtures
Lofenalac (powder for the preparation of nutritional formula) Phenyl-free (powder for the preparation of nutritional formula)
Electrolytes, acid balance correction
Potassium aspartate (tablets, solution for injection) Potassium iodide (tablets, mixture, solution) Potassium chloride (solution for injection) Calcium chloride (tablets, solution for injection) Magnesium aspartate (tablets, solution for injection) Sodium bicarbonate (solution for injection) Sodium citrate (powder, solution) Electrolyte solutions (solutions for infusion)
Section 19. VITAMINS AND MINERALS
Vitamins
Menadione (solution for injection) Thiamine (tablets, solution for injection)
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.
We count the amounts
The law allows deductions for income tax in the amount of a maximum of 13%: that is, more than personal income tax was paid cannot be returned. The largest refund amount could be 13% of the funds spent.
Another limitation is related to the established maximum tax refunds - 120 thousand rubles. Therefore, you will be able to return no more than 15,600 rubles. (13% of the maximum allowed amount).
This applies to all deductions in total, and not just to compensation for treatment costs. Percentage of personal income tax from the maximum 120,000 rubles. includes the amount of all required social deductions (for studies, contributions to the pension fund and, accordingly, treatment).
There are no restrictions for expensive medical services
There is an additional list of expensive medical services that are reimbursed without a limit. That is, for them you can achieve a 13% deduction from their full cost, in addition to other deductions other than treatment.
FOR EXAMPLE. Enterprise employee V.O. Klimenko with a salary of 40 thousand rubles. per month paid for dental treatment for his wife for 150,000 rubles, and he himself underwent an operation costing 300,000 rubles. We will calculate the personal income tax deduction due to him. Income Klimenko V.O. for the year amounted to 40,000 x 12 = 480,000 rubles. The tax on this amount will be 13% - 62,400 rubles. Dental treatment is not included in the list of expensive medical events, so the largest deduction for it can be from the amount of 120 thousand rubles. (13% return, that is, 15,600 rubles). The operation is included in this list, therefore it will be compensated in full, that is, in the amount of 13% of the amount paid: 300,000 x 0.13 = 39,000 rubles. The amount assigned for return is 15,600 + 39,000 = 54,600. Since the amount of personal income tax paid by V.O. Klimenko amounted to a large figure (62,400 rubles), he will be able to make the entire deduction at a time.
The procedure for filing a deduction for dental prosthetics
There are two ways to reimburse funds: the Federal Tax Service at the place of registration or by the employer. The first option involves transferring funds to your personal account one-time in full. The second is receiving a salary without deducting personal income tax within the deduction amount.
Registration procedure
- It is necessary to keep the contract and receipts for payment, including diagnostics, therapy, and production of prostheses.
- After a year, contact a medical institution and request a certificate of a certain form.
- Fill out a declaration of income, where you indicate the right to a refund.
- Send the declaration and package of documents to the Federal Tax Service at the place of registration;
- Wait for the results of the desk audit within three months.
- To receive funds, write an application indicating account details for the tax service or provide a document to the employer.
You can file an income declaration yourself on the inspection website www.nalog.ru, as well as in the taxpayer’s individual account. There you can track the progress of the desk audit and decisions on payments.
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.
Birth certificate and other documents
A birth certificate will need to be submitted in the package of documents for deduction in 2 cases:
- if the deduction applicant wants to return the money spent on the treatment of children, the child’s birth certificate will be required;
- if the applicant’s parents were treated and the applicant paid for their treatment, the applicant’s birth certificate must be attached.
If the deduction is issued for the treatment expenses of the applicant's spouse, you will have to provide a marriage certificate.
All of the above evidence is needed to confirm the degree of relationship between the person who spent the money and the recipient of the medical service. They are transferred to the tax authorities in the form of certified copies.
IMPORTANT! Copies of documents for filing a tax deduction can be certified in 2 ways: notarized or independently by the deduction applicant (on each page of all documents you must write: “Copy is correct,” sign, decipher the signature and date it).
For information on income not taken into account when calculating personal income tax, read the article “Income not subject to personal income tax taxation (2019 - 2020).”
Having collected all the necessary documents, you can begin to prepare the 3-NDFL declaration. Our article will help you with this.
Tax deduction for pensioners
The main condition for a refund is payment of income tax. Many pensioners do not have additional sources of money other than pension payments. The law outlines the conditions for processing social deductions for persons of retirement age.
The right to a refund exists if the pensioner:
- continues to work and make tax deductions;
- there are working relatives (spouse, children, brothers, sisters) who will be able to accept a tax deduction for dental prosthetics;
- receives income from other sources and pays taxes.
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.
Examples of personal income tax returns
You can return money for treatment either according to the general procedure, with tax calculated from a maximum base of 120,000 rubles, or for expensive services, for which the tax is refunded from the full cost of services. An exhaustive list of medical services classified as expensive has been approved by the Tax Inspectorate. Such procedures include IVF, complex operations to correct congenital pathologies, treatment of genetic diseases, cancer, severe forms of diseases of various organs and systems, surgical operations, nursing premature babies born weighing less than 1.5 kg, etc. With the current list, you can check out the official website of the Federal Tax Service.
Important! The certificate issued by the medical institution indicates a code that classifies the services received as inexpensive (code 1) or expensive (code 2).
Tax refund for dental prosthetics
Pensioners often receive a tax deduction for dental prosthetics, since the problem is very pressing for them. Whether dental services from a dentist fall into the category of expensive treatment is a controversial issue. The Ministry of Health in its list included some types of dental treatment and implantation of prostheses in this category, but the Federal Tax Service believes that such services cannot be considered expensive and did not include them in its comprehensive list of services. In practice, even if the medical certificate indicates code 2, the Federal Tax Service often refuses to pay a deduction from the full cost of expenses.
Example
Citizen P. P. Sobolev, being a non-working pensioner, had prosthetic teeth and spent 180,000 rubles on dental treatment. At the clinic where he received services, the certificate was given code 2. Since an unemployed pensioner himself cannot claim a deduction, his son handled the registration. He submitted an application to the tax service for a refund of 23,400 rubles. But the inspectorate refused and approved the amount of only 15,600 rubles as a social deduction.
Tax refund for sanatorium treatment
When you are in a sanatorium-resort area, you must remember that the costs directly include treatment services and expenses for purchasing medications. Expenses such as travel, accommodation, personal spending on leisure and food are not taken into account.
Important! A trip to a sanatorium purchased from a travel agency that has the appropriate license is regarded as confirmation of payment of expenses.
Example
In 2016, my daughter purchased a ticket to a sanatorium for mineral waters for non-working pensioner R. S. Akaeva, since her mother often complained of stomach problems. The cost was 70,000 rubles for 20 days, payment was made via the Internet. During examinations, the pensioner was diagnosed with an allergic reaction that needed urgent treatment. The doctor prescribed Quifenadine. The cost of two packages was 600 rubles. In 2022, my daughter filed a tax deduction and returned the amount of 3,900 rubles. The fact is that accommodation, food and travel are not included in expenses. Before leaving, the pensioner took a certificate from a medical institution, which indicated the amount of medical procedures worth 30,000 rubles, and also saved the doctor’s prescription and received a copy of the license. However, she lost the receipt for the purchase of medicine. A certificate, license and voucher were presented to the tax authority, on the basis of which the amount of the deduction amounted to 3,900 rubles.
Tax refund for the purchase of medicines
A non-working pensioner, if he has the right to a tax refund or through his children, can return part of the money spent on the purchase of medicines. The main condition is that the drug belongs to the established list, a prescription from a doctor and receipts confirming payment.
Example
Lonely citizen G. A. Baryshev spends 3,700 rubles on medicines every month. Of this, 3,200 rubles are spent on medications included in the Federal Tax Service register. A significant amount is spent per year - 44,400 rubles. A pensioner lives in his own apartment, receives a pension and officially rents out a room in a hostel for 7,000 rubles a month. The annual tax amount is 10,920 rubles. He has the right to return the deduction in accordance with the procedure established by law. To calculate the tax due to Baryshev, we take the amount of 38,400 rubles. (3200*12 months). Deduction – 4992 rubles. Since the personal income tax amount is larger, he can return the deduction amount annually, compensating for part of his costs.
