Tax deduction for treatment: what is the most profitable way to return taxes?

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 2021 - 2021

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.

List of documents required to obtain social benefits for treatment (purchase of medicines) from the Federal Tax Service

The set of documents that must be submitted to the Federal Tax Service to receive social benefits depends on the specific situation. If it is provided as payment for honey. services, then these will be only documents. When applying for social benefits for medicines - others, and for paying for honey. insurance - third.

The Federal Tax Service of the Russian Federation in letter No. ED-4-3/ [email protected] dated November 22, 2012 defines a list of documents that should be attached to the declaration when applying for a social benefit for treatment.

Thus, if a pensioner draws up a social tax for dental treatment for himself, he should fill out the 3-NDFL declaration and attach to it an agreement on the provision of appropriate medical care. services and a certificate of payment from medical. organizations.

As the Federal Tax Service of the Russian Federation points out, the lists of documents presented in letter No. ED-4-3/ [email protected] dated November 22, 2012 cannot have any other interpretation and are complete.

Valid state Advisor to the Russian Federation 3rd class. D. V. Egorov.

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.

From what month is personal income tax not withheld and can an employer return tax for previous months?

As can be seen from the situation given above, the taxpayer turns to the employer to receive a deduction not at the beginning of the year, but in May. In this regard, the question arises: from what moment will the employer stop withholding income tax?

Based on para. 2-3 p. 2 tbsp. 219 of the Tax Code of the Russian Federation, a social tax deduction for treatment is provided to the taxpayer by the employer starting from the month in which the taxpayer applied to the employer to receive them.

Example: Terikhov D.M. paid for dental services in September. I received a notice in November and asked my employer to refund the tax paid earlier this year. The employer rightfully refused, saying that tax would not be withheld only from the month of filing the application, that is, from November.