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If you work formally and pay the required taxes in a timely manner, you can qualify for the return of the parts you spent.
If during the year you needed expensive teeth treatment, for which you paid our own finances, contact the FTS Department and get the amount of the tax back.
Is it possible to refund Ndfl for the treatment and prosthetics of teeth?
Each citizen of the Russian Federation, who has developed officially and paying wages, the taxable NDFL in the amount of 13%, can reimburse the cost of medical care costs suffered.
The treatment and prosthetics of teeth at the dentist also refers to the category of services for which the person can claim to pay the tax deduction.
To return money for teeth treatment through the tax authority, several important conditions are required:
- medical organization providing dental services should have a formal license;
- deduction is calculated exclusively by income taxable inclination in the amount of 13%;
- payment of medical care was not made at the expense of the organization in which a citizen works;
- the person has on his hands all the necessary documents capable of confirming the fact of the cost of treatment and the acquisition of medicines imposed by the doctor.
If all the conditions listed above are observed, the citizen has the legal right to demand the return of the tax deduction.
In addition, this social deduction is provided in situations when the person paid medical services from its own funds for the treatment of children, parents, the official spouse, and also suffered the cost of acquiring medications to them.
In the latter case, medicines must be discharged by the attending physician and enter the list established by the Decree of the Government of the Russian Federation No. 201 on March 19, 2001.
How to return the tax for medical services?
The guaranteed deduction is paid to citizens subject to all the conditions listed above in the amount equal to the actual costs incurred by them. At the same time, the maximum limit of such payout is limited to 120 thousand rubles (in other words, the FNS gives up to 15,600 rubles).
It is worth noting that this amount is considered to be general when receiving deductions for several reasons (for example, in the treatment of the doctor and the passage of training). Thus, the citizen will not be able to return the tax over the specified limit. If during treatment you have spent a big amount, it is impossible to transfer it to the next year.
Select 2 methods for obtaining deduction:
- after the end of the year, during which costs were carried out;
- before the end of this year, if a citizen applied with relevant documents and request to the employer (for this, the FTS should confirm the presence of the person right to deduct with the help of a certain).
In the first case, a citizen needs to prepare a volumetric documentation kit and provide it to the FTS Department at its place of residence.
After registering the application, the tax authority carries out a thorough check of papers for 90 days (if the application and declaration were filed at the same time, this period is reduced to the month). Money is returned to a citizen in the event of a positive decision.
Regardless of the selected method of registration of deduction on the return of cash costs for treatment, certain papers listed below are presented to the FTS separation:
- identification;
- declaration in shape;
- payment documents certifying the fact of the cost of treatment of teeth, their prosthetic or acquisition of medication assigned to the doctor;
- certificate in form for the year in which medical care was carried out;
- with a request for the return of the tax amount;
- contract for the provision of medical services (if concluded);
- document certifying relationship with a child, spouse or parent (if a citizen pays not its own treatment);
- photocopy of the license institution (in the absence of the organization's details in the prisoner);
- about making funds in the account of payment services;
- a recipe form containing a medical institution stamp (if medicines were bought).
The exact list is finally established by the FNS department, which is why it is recommended to clarify the list of state authorities in advance.
If a citizen decided to get a refund through the employer, the same documents for tax deductions for teeth treatment are submitted to FTS, but it is not necessary to make a declaration and a certificate of 3-NDFL.
Instead of a request for the payment of a guaranteed return, it is drawn up on a certificate of having a citizen of the right to receive this deduction (the document is manufactured within a month).
After that, the employee addresses the accounting department with a statement compiled in free form, and a certificate issued by the FTS. The rest of the work falls on the shoulders of the employer.
Calculation of the amount returned amount
As mentioned above, the size of the maximum deduction received by a citizen should not exceed 15,600 rubles. This amount is calculated by the formula "120 thousand rubles x 13%". Consider on the example, as determined by the size of the deduction returned by the taxpayer in the event of the treatment or prosthetics of the teeth.
Citizen Vasiliev earned 500 thousand rubles in 2016, of which the NDFL paid 65 thousand rubles. During the same year, he needed medical assistance, the services of the dentist in the aggregate cost 40 thousand rubles.
