Social tax deduction for treatment (regular types, service code - 01)

Special deduction

When filling out 3-NDFL, which relates to expensive treatment, it is of great importance. The fact is that on the basis of one of the paragraphs sub. 3 p. 1 art. 219 of the Tax Code of the Russian Federation, the amount of deduction for such medical services is not limited by law.

Thus, the patient has the right to declare the amount of expensive treatment in 3-NDFL that he spent on relevant medical procedures.

An important point: you can claim a deduction in 3-NDFL for expensive treatment when undergoing it not only in specialized organizations, but also from entrepreneurs who officially conduct medical practice.

Also see “Social deductions for personal income tax in 2021: what you can count on.”

Conditions for obtaining a tax deduction for prosthetics

To receive a deduction for dental prosthetics, the following conditions are necessary:

1. The patient of the dental clinic is officially employed and receives an official salary, from which a tax of 13 percent is withheld;
2. The dental clinic has a license to provide medical services, issued in accordance with the legislation of the Russian Federation;
3. Less than 3 years have passed since the treatment; you can apply for a tax deduction within 3 years from the date of payment for medical services.

You can receive a tax deduction in two ways: through your employer or through the tax office.

Individuals have the right to receive a tax deduction from the employer until the end of the year in which prosthetic expenses were paid. To do this, you must contact the tax office with an application and supporting documents to receive a tax deduction notice. Then provide a notification to the accounting department at your place of work and write a statement. After this, the employer will not withhold payroll taxes until the amount incurred for treatment and prosthetics has been fully repaid.

To return money for dental prosthetics through the tax office, you must submit a package of documents, including a declaration in Form 3-NDFL. The inspectorate conducts a desk audit, which lasts 3 months, and upon completion, within a month, transfers funds to the current account. Documents can be submitted in person to the tax office at the place of registration of an individual, sent through the taxpayer’s personal account, submitted to the MFC, or sent by mail.

Declaration

It makes sense to start filling out 3-NDFL for expensive treatment only if you have a special certificate from a medical institution with a special note (approved by order of the Ministry of Health of the Russian Federation No. 289, Ministry of Taxes of the Russian Federation No. BG-3-04/256 dated July 25, 2001):

In this help, pay attention to the service code field. There is a reason to declare expensive treatment in 3-personal income tax only when the value is “2”. If “1”, then the right to deduct for treatment is limited to the standard amount of 120,000 rubles.

Depending on what code is in this certificate, you will understand whether ordinary treatment or expensive treatment can be declared in 3-NDFL. That is, the actual amount you paid does not matter.

Indicating expensive treatment in the 3-NDFL declaration is quite simple. Line 110 of Sheet E1 is intended for this purpose (see figure below). There are no special rules for filling it out. Therefore, obtaining a sample of 3-NDFL for expensive treatment usually does not cause difficulties.

Also see “How to fill out 3-NDFL for treatment for 2021.”

Tax deduction for dental treatment

The dental clinic LLC "KOSMEDENT.RU" is a medical organization that provides a high level of medical care. We are focused not only on the quality of the dental services provided, but also try to make the treatment process itself as comfortable as possible for the patient. Since the clinic’s activities are licensed at the legislative level, and financial reports are completely transparent, we have the opportunity to help patients receive social compensation for the treatment received at the clinic. To obtain documents, you need to contact the duty administrator at the registration desk directly, and also provide the payer’s TIN. The administrator will advise you on all issues and prepare the necessary papers and reporting documentation to receive compensation.

What is a social tax deduction for treatment expenses?

Medical services, including dental, including dental implantation and prosthetics, fall under paragraph 3 of Article 219 “Social tax deductions” of the Tax Code of the Russian Federation.

You can get a tax refund for dental treatment:

• — If you pay for dental services for the treatment of your own teeth yourself .
• — If you pay for dental services for your close relatives, namely: parents, spouse or children .
• — Any dental services give you the right to return a tax deduction if: this year you received income on which an income tax of 13% of wages was paid.

Compensation is not due to people who have unofficial income (employment without an entry in the work book).

What documents are required to receive a tax deduction?

• - Passport.
• — Application for a tax deduction (original).
• — Tax return in form 3-NDFL (original).
• — Certificate 2-NDFL from the employer (original).
• — Financial documents confirming the fact of payment (copies).
• — Certificate of treatment in a dental clinic in the prescribed form (original);
• — Agreement between the patient and the dental clinic on the provision of services (certified copy).
• — License of a dental institution (certified copy).
• — Bank details of the patient or the person paying for the services.
• — A copy of a document confirming the degree of relationship.

Often older people have to pay for dental services. If a retired father or retired mother themselves cannot receive a tax deduction for dentistry, then the children can do this by paying for the treatment. • In the certificate of payment for medical services, one of the children of the pensioner parent must be indicated as a taxpayer. • The certificate of payment for medical services indicates the payer’s TIN.

In order for the tax office to return the tax, it is necessary to document the right to a social deduction for the treatment of parents. To do this, you need a copy of a document confirming the degree of relationship, for example, a birth certificate (if medical services are paid for by the taxpayer for the parents. —————————————————————————— ———————— List of necessary documents that our clinic issues to patients to receive a tax deduction:

• — A copy of the agreement with the dental clinic LLC “KOSMEDENT.RU” on the provision of paid medical services. The copy is certified by the organization's seal and signed by the general director.
• — Original certificate of payment for medical services in the form approved by Order of the Ministry of Health of Russia No. 289, Ministry of Taxes of Russia No. BG-3-04/256 dated July 25, 2001. This certificate indicates the code of the medical service.
• — A copy of the license of the dental clinic LLC “KOSMEDENT.RU” to carry out medical activities. The copy is certified by the organization's seal and signed by the general director.
• — Payment documents confirming the actual costs of treatment are given to the patient along with a receipt for payment during treatment.

————————————————————————————————— The application can be submitted by the taxpayer within 3 years from the date of payment for medical services. The application is submitted to the Tax Authority at the taxpayer’s place of residence. The tax authority makes a decision to grant a tax deduction or to refuse to provide a tax deduction.

What types of dental services can I get a tax deduction for? The lists of medical services for which a deduction is provided are approved by Decree of the Government of the Russian Federation dated March 19, 2001 No. 201. The Government of the Russian Federation divided all medical services into two lists. List No. 1 – code “1” – treatment is not expensive. List No. 2 – code “2” – expensive treatment.

List No. 1 includes any dental services: prosthetics, filling and extraction of teeth, root canal treatment, gum treatment, bite correction with braces and mouth guards, etc. According to this list, the Russian Government limits the tax deduction to 120,000 rubles. Even if you spent more than 120 thousand rubles on treatment, it will not be taken into account when calculating the tax deduction.

List No. 2 includes dental implantation surgery, osteoplastic and reconstructive surgical operations on the jaws (sinus lifting and bone tissue augmentation). According to this list, the upper ceiling of tax deductions is not limited. If you spent 1 million rubles on implantation, you can qualify for a 13% refund of this amount.

Dental clinic LLC "KOSMEDENT.RU", as a licensed medical organization, indicates in documents for patients which of the services provided are included in List No. 1 and which are in List No. 2, setting the code “1” or “2” accordingly.

Draw your attention to!

Since our clinic is licensed to provide medical massage and manual therapy, patients who received this service in our clinic can reimburse part of the money spent under the tax deduction program for paid treatment.

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For 2021, what relates to expensive treatment in 3-NDFL is listed in Decree of the Government of the Russian Federation of March 19, 2001 No. 201. Here is the complete list:

Note that this list has not undergone major changes over the past more than 10 years. Therefore, there is little hope for the emergence of new positions in it.

Is dental prosthetics considered an expensive treatment?

From 01/01/2021, the List of Expensive Types of Treatment, approved by Decree of the Government of the Russian Federation of April 8, 2021 N 458, includes the following medical services:

Medical services for orthopedic treatment of the population with congenital and acquired defects of teeth, dentition, alveolar processes, jaws supported by dental implants in the absence of conditions for traditional dental prosthetics (significant atrophy or defects of the inert tissue of the jaws).

Thus, dental prosthetics is an expensive type of treatment and the actual amount of expenses is subject to reimbursement.

What about dentistry?

One of the most popular questions is whether dentistry is included in the list of expensive treatments for 3-NDFL? It turns out yes. Namely, ONLY the operation of implanting dentures.

Other dental prosthetics (so-called orthopedic dentistry) have a code. That is, the upper deduction limit is 120,000 rubles along with other social deductions during the tax period.

These conclusions are confirmed by letters from the Ministry of Health and Social Development of Russia dated November 7, 2006 No. 26949/MZ-14 and dated November 8, 2011 No. 26-3/378332-2065.

What is the maximum amount that can be refunded for prosthetics?

Medical services are divided into expensive (the list is approved by the Government of the Russian Federation) and inexpensive. For low-cost treatment (service code 1 in the certificate of payment for medical services), the tax deduction limit is set at 120,000 rubles, so you can get more than 13 percent of 120,000 rubles, i.e. RUB 15,600 will not work. For expensive medical services (service code 2 in the certificate of payment for medical services), you can return 13 percent of the actual cost of treatment - the maximum amount is not established by the Tax Code.

The amount of personal income tax reimbursement for dental prosthetics depends on the patient’s income - you cannot return more tax than was withheld and paid to the budget.