Reimbursement for dental prosthetics. Compensation for dental prosthetics for non-working pensioners. What documents are needed to process compensation payments for dental prosthetics to labor veterans

Compensation for the treatment and prosthetics of teeth is assigned in accordance with the current legislation to citizens of the Russian Federation. These dental services are among the most expensive. Many people are unable to pay for them due to their poor financial situation, so the state has offered to return part of the funds spent on dentures and treatment through a tax deduction.

Features of receiving compensation

The tax deduction is a reduction in the tax levy on the income received by the dental practice. This means that after paying for dental prosthetics or their treatment, the organization that provided these services pays tax to the state treasury, and you return this contribution in the amount of 13% to your account when you provide all the necessary papers to the IFTS.

To date, the maximum amount that can be returned after the provision of dental services is 15 thousand 600 rubles. That is, you can return 13% only from the amount not exceeding 120 thousand rubles. If the amount for the services rendered is greater, then the amount of the tax deduction will remain the same.

List of dental services for which you can return the tax deduction

Despite the fact that every citizen of the Russian Federation has a CHI policy, many dental services are not covered by insurance, and, accordingly, are provided exclusively on a paid basis.

According to Decree No. 201, the Government of the Russian Federation approved a list of services that are paid by the patient on their own and which are subsequently subject to compensation payments. This list includes services such as:

installation of implants;
canal filling;
bite correction;
ultrasonic teeth cleaning with enamel whitening effect;
orthopedics;
installation of prostheses.

Since all of the above services are performed using particularly expensive materials, the payment for them is made not from the funds of the insurance company, but from the patient's own pocket. He is entitled to receive a refund for the cost of materials in the amount of 13% of the services provided, but not more than 15,600 rubles per year.

How to apply for compensation payments for the treatment and prosthetics of teeth?

In order to be reimbursed for dentures and treatment, you need to understand how the reimbursement program works. It is important to know here that you can return no more than 13% of the amount spent on services, of the cost not exceeding 120 thousand rubles.

Before you go to the IFTS, you need to take a certificate from the dentist confirming the examination of the oral cavity. Your doctor can tell you whether the services you need are expensive or not. After receiving such a paper, you will need to collect a number of documents for the IFTS:

3NDFL declaration for the period of dental procedures;
an agreement concluded between you and dentistry for the provision of services, with all seals and signatures;
checks for payment for dental services rendered;
prescriptions for the purchase of drugs from the list approved by Federal Law No. 201 (if any);
a photocopy of the license for the provision of dental clinic services with the appropriate seal;
certificate 2NDFL, proving the tax deduction from the salary for the duration of treatment.

Immediate relatives may pay for dental services for a patient. The procedure for returning compensation is the same as if it were received by the patient himself.

After submitting all the documents, the IFTS will register your application and assign it a special number to track the stages of its consideration. After a positive decision is made, the compensation payment will go to the payer's account using the specified details.

When submitting documents to the IFTS, it is imperative to take into account the deadlines. You can send an application for a tax deduction only at the end of the year in which treatment and prosthetics were performed, that is, after the closing of the annual report by the accounting department. Moreover, you have the right to demand payment of compensation for the previous three years, but only if during this time you were officially employed. This means that if dental services were provided in 2018, then you can receive a tax deduction at the beginning of 2019 for 2018-2017-2016.

If you receive an unreasonable refusal from the IFTS to pay compensation for dental prosthetics and treatment, you can apply to the court to resolve this issue.

Can non-working pensioners receive compensation for prosthetics and dental treatment?

The current legislation does not provide for the possibility of obtaining a tax deduction for pensioners who do not officially work. But still, they can return the compensation if their relatives submit all the necessary documents to the INFS for them. Or pensioners can apply personally, provided that they quit their jobs quite recently. To do this, they need to ask their former employer for 2NDFL certificates for previous periods and write an application to the INFS.

How to get compensation for dental prosthetics for people with disabilities?

Disabled persons of any group are classified by law as beneficiaries. They have the right to receive free dental treatment and prosthetics.

To receive compensation, a disabled person or his representative needs to collect the following set of documents:

Russian passport;
a certificate indicating the full composition of the family;
a document from the clinic, which indicates the urgency of dental procedures;
insurance;
an application filled out according to the sample.

What documents are needed to process compensation payments for prosthetics for labor veterans?

Before applying directly to the IFTS, labor veterans should collect the following documents:

Russian passport;
a photocopy certified by a notary and the original certificate confirming the status of a labor veteran;
work book;
insurance;
a certificate from the dentist about the urgency of prosthetics or treatment.

Subsidies are allocated from the state budget for the treatment of teeth and the installation of prostheses for labor veterans. But not all types of implants are subject to government funding. If necessary, the veteran will have to supply some prostheses at his own expense.

Where can I get prosthetics with compensation?

Installation of prostheses and dental treatment with subsequent compensation can be carried out in municipal dental clinics and public hospitals. These are the only medical facilities that are covered by the statutory program. In private clinics, all dental services are provided at the expense of the patient's personal funds and cannot be compensated by the IFTS.

How can a non-working pensioner receive a tax deduction for treatment: is it possible to return the money

Can a non-working pensioner receive a tax deduction for medical treatment? The availability of pensions implies the achievement by a particular citizen of the age limit. At the same time, labor activity is terminated only at the discretion of the pensioner, which does not deprive him of the privileges provided for by law. The same principle applies to tax deductions and benefits. Compensation for medical services to pensioners is a form of expression of tax deductions. For non-working pensioners, this privilege has no restrictions, but provides for a number of conditions.

What is a tax deduction

Can a non-working pensioner receive a tax deduction for dental treatment, prosthetics and other types of medical services? To answer this question, you will have to confirm compliance with a number of conditions. This will help you qualify for a tax deduction for the cost of dental care and other similar services.

A tax deduction is a refund of money paid by a pensioner after the termination of the main labor activity. Finding out whether it is possible to return money for treatment to a non-working pensioner, it is enough to decide on the design of the deduction, which directly depends on the income received by the unemployed, and excluding pensions.

What income can a pensioner who has stopped working have? Any receipts of money subject to income tax are considered income even for a person who has received the status of a pensioner. These cash flows are:

lease of property, formalized;
sale of a car or housing owned by a pensioner for less than three years;
payment of pensions provided not by the state, but by other companies.

The presence of such income gives the right to non-working pensioners to receive a tax deduction for treatment. In addition, it is possible to issue a reduction in the rate at the discretion of the citizen.

The refund of the tax for treatment to non-working pensioners is carried out by issuing a deduction based on the amount of taxes paid for the period of receipt of income. The meaning of such a benefit is that the person pays for prosthetics, treatment and other dental services on his own, after which he sends a supporting document and returns the funds.

Calculation of the tax deduction

To correctly determine compensation for paid medical services to pensioners, you should pay attention to the indicators of possible deductions, as well as the conditions for their provision. The principle of calculation will not differ significantly from the general procedure for the implementation of such tax benefits.

The first rule for granting a deduction to a pensioner who is recognized as unemployed, but receives income from other official sources, is the amount of the deduction not more than one hundred and twenty thousand. It must be understood that the return for treatment to a non-working pensioner will not be the same amount, but only thirteen percent of it. If the expenses are less than the specified limit, then the payment is calculated from the amount actually spent.

The second rule in the calculation is that the total amount of income in the reporting period should not exceed the amount that is due to the person as a deduction. This applies not only to pensioners themselves, but also to family members who receive income and apply for this type of relief.

Given these criteria, it is easy to determine how much a person can receive for a particular medical service. For example, compensation for dental services to a pensioner. The person received paid services of a dentist who installed a denture, for which he eventually paid one hundred and forty thousand rubles, with a total income of one hundred thousand.

Based on the stipulated limits, the deduction in this case will be thirteen percent of one hundred and twenty thousand, since the total costs exceeded the limit. Accordingly, after prosthetics, a citizen will receive fifteen thousand six hundred rubles. This is the maximum possible amount for any option for implementing this tax benefit.

Registration procedure

How can a pensioner receive compensation for paid medical services? If a person is entitled to receive not only a pension, but also other official income without working, then it is necessary to go through several simple steps to process the deduction. The procedure is provided for and controlled directly by the Federal Tax Service.

The first point is the collection and preparation of documents. The authorized body for making a decision requires the following papers:

a copy of an identity document;
application (free form);
declaration 3-NDFL showing income;
medical information, receipts, checks confirming the fact of paid treatment;
an agreement with a medical institution on the provision of services;
prescriptions for medicines;
clinic license.

The declaration is filled in according to the established rules. In order to prevent errors, you can contact the employees of special companies that prepare legal, accounting and tax papers.

Documents should be sent to the IFTS at the registration of the pensioner. This can be done in person, through a representative with a power of attorney, or by sending a registered letter. It is also allowed to use the portal "Gosuslugi". It is best to personally transfer the papers - in this case, it will immediately be known whether all the necessary information has been provided and whether the appeal has been registered.

The tax service checks the data within ninety days. Further, the pensioner must receive a written notification containing a positive or negative answer. Refusal must be reasoned. When a positive decision is made, the money is transferred to the specified account of the citizen no later than thirty days.

Dentistry today has become a rather costly procedure; some categories of citizens cannot afford it at all. But not everyone knows that our legislation provides an opportunity to compensate for the costs of dental services, namely, to take advantage of a tax deduction. In the article we will tell you how compensation is paid for the treatment and prosthetics of teeth in 2019, we will give an example of the calculation.

The tax deduction is not a full reimbursement of medical expenses, but a reduction in the tax payment that was paid from income. It is assumed that a working citizen who monthly pays tax from his income to the budget was treated at a dental clinic. So, using the right to compensation, he will be able to return the tax. At the same time, conventional treatment allows you to return 13% of 120 thousand rubles, and if expensive treatment was carried out, then there is no limit on the amount, you can return 13%, but already from the full cost of treatment.

Who can get compensation for dental treatment

Let us explain once again that the tax deduction is a return of the paid personal income tax, respectively, only persons who pay personal income tax can receive a deduction. Thus, non-working pensioners or entrepreneurs who pay a single tax cannot use such a deduction.

Therefore, in order to receive compensation for dental services, the following conditions must be met:

a citizen must have income from which he pays personal income tax. The exception is income in the form of dividends, even though dividends are subject to income tax, they cannot be deducted;
the dental clinic in which the treatment took place must have Russian licenses. The exception is dental clinics in the Crimea, some of which continue to operate under licenses from Ukraine, but also allow you to receive compensation;
expenses for treatment and prosthetics, as well as for the purchase of medicines, must be made personally, or for the spouse, for parents and children under the age of 18;
the service of a dental clinic, or a drug for which a deduction is planned must be included in the List (Government Decree No. 201 of 2001). Read also the article: → “What medicines are free for pregnant women”.

Who is not entitled to reimbursement for treatment

citizens officially unemployed;
non-working pensioners (or those pensioners who do not have taxable income or have not had it within the last three years);
entrepreneurs on the simplified tax system and UTII.

In order for a pensioner to be able to receive a tax deduction, he must be a personal income tax payer. Since the state pension is not subject to taxation, there is nothing to return from.

But there are some exceptions when a pensioner can still receive compensation for dental treatment:

the pensioner works and receives income subject to personal income tax;
has income from the rental of property (cars, apartments) and pays tax on this income;
has other taxable income (one-time earnings, etc.);
sold the property;
worked and paid tax no more than three years ago.

In other words, if a pensioner has taxable income at the present time, or had such income no more than three years ago, then he generally claims tax benefits.

Who Can Get Dental Benefits

In some regions of the Russian Federation, benefits for dental prosthetics are provided to the following categories of citizens:

Disabled and WWII veterans;
Disabled people with a supporting document;
Home front workers;
pensioners by age;
Victims of repression and rehabilitated.

In order to receive a benefit for prosthetics and treatment, you need to contact the social security authorities at the place of registration. In which institution these benefits are provided, you need to find out directly from the commercial dental clinics themselves. State clinics are obliged to provide treatment and prosthetics to the listed categories of citizens on preferential terms.

The procedure for calculating compensation for dental treatment

When calculating the amount of compensation for the treatment and prosthetics of the teeth, three criteria must be taken into account. Firstly, the amount of compensation is only 13% of the costs incurred for treatment. Secondly, the amount of tax deduction for an inexpensive type of treatment is provided in the amount of no more than 13% of the threshold of 120 thousand rubles, that is, 15.6 thousand rubles. If a citizen received expensive treatment, which is included in the list of expensive services, then the entire amount is subject to compensation.

By the way, when issuing a tax certificate, dentistry will indicate what type of service the treatment belongs to - whether it is expensive or not. And thirdly, you can only return the amount of personal income tax paid for the year in which the treatment was carried out.

Compensation example

Petrova O.P. in 2016 she worked and received a salary of 32,000 rubles, for 2016 she paid personal income tax in the amount of (32,000x12)x13% = 49,920 rubles. In the same 2016, she paid for dental treatment in the amount of 50,000 rubles. and performed an operation on implantation of teeth in the amount of 350,000 rubles.

Dental treatment refers to ordinary types and the deduction for it should not exceed 13% of 120,000 rubles, that is, no more than 15,600 rubles. and implant surgery is already an expensive type of treatment and the deduction will be 13% of the total cost of treatment.

Calculation: 50000x13% = 6500 rubles. This is less than 15,600 rubles, so Petrova can receive compensation in full. The deduction for expensive treatment is 350,000 rubles x 13% = 45,500 rubles. The total amount of compensation is 6500 + 45500 = 52000 rubles, but since the income tax paid is only 49920 rubles, the compensation will be the same amount and the rest is not carried over to the next year.

But, there is another option, when her husband pays for Petrova, whose salary is 80,000 rubles, and the personal income tax for 2016 is 124,800 rubles. Then compensation can be received in full. But there is one condition: the certificate of payment for treatment must indicate that the payment was made by her husband.

Documents required to receive a tax deduction

The timing of receipt and instructions for receiving compensation depend on the method of obtaining it.

1st Method: the taxpayer applies to the IFTS at the end of the tax period. The list of documents for 2017 required for this method is defined in the Letter of the Ministry of Finance and the Federal Tax Service dated November 22, 2012 No. ED-4-3 /, is presented in the table:

List of documents	Explanations
Declaration 3-NDFL
Application for tax refund	To be completed by the taxpayer
Help 2-NDFL	Issued at the place of work
Agreement with the clinic	copy and original
Service payment information	Issued by the clinic
Prescription slip (if you paid for drugs) and payment receipt	Issued by a doctor
Marriage certificate, birth certificate (if the treatment of relatives was paid)	copy, original

If the clinic issues a certificate of payment for services, then a receipt for payment to the tax office is no longer required. In the main list of documents, there is no 2NDFL certificate, but it is needed to fill out the 3NDFL declaration, so you still have to take it from the employer.

2nd Method: in the year when the treatment was carried out, the deduction can be issued by the employer. The same documents will be needed, with the exception of the 2NDFL certificate, the 3NDFL declaration and the deduction application. Another application will be required - to confirm the right to deduct. Which of the methods is more profitable to choose depends primarily on when the treatment was completed. If it was held at the beginning of the year, then it was washed away to wait for the tax period to end, of course not, and it is better to contact the employer.

As a way to receive compensation, you can also consider the possibility of obtaining a deduction for close relatives.

For example, for a spouse who does not work, and therefore does not pay personal income tax, or for her child, but only until he reaches the age of 18. The fact that your child is still studying at the university, on a full-time basis, will not matter either. This restriction applies strictly by age. On the other hand, you can receive compensation by paying for the treatment of your parents, who are, for example, pensioners. By the way, you cannot receive compensation for the parents of the husband (or wife).

Summing up, we can say that before paying for treatment for yourself or your loved ones, you need to think carefully and calculate who is more profitable to pay for this treatment.

When can reimbursement for medical treatment be denied?

Let's analyze the situations when compensation for dental treatment may be denied:

Incorrectly completed 3NDFL declaration. It is often difficult for a person who is not directly related to accounting to understand how to fill out such documents. In this case, it is better to use the services of specialists.
Invalid payment certificate. Despite the fact that this document is filled out by the dental clinic on their own, they often make mistakes or inaccuracies. In particular, instead of marking code 2 (expensive treatment), there is code 1 (treatment is not expensive). Accordingly, by paying a huge amount, you may lose the full compensation for your treatment.
The treatment was paid for by the spouse, but this is not indicated on the payment certificate. If you decide that your spouse should use the right of tax deduction, then he must pay it directly in order to provide appropriate evidence to the tax authority. By and large, the clinic does not care who pays for the treatment, so you need to make sure that the name of the payer is correctly indicated.

Step-by-step instructions for obtaining a tax deduction

Consider step by step what actions you need to take to independently receive compensation from the tax authority:

Get a 2NDFL certificate at your place of work for the year in which the treatment took place;
Based on the 2NDFL certificate and treatment costs, fill out the 3NDFL declaration at the end of the year in which the treatment was performed;
Prepare copies of the required documents listed in the table above;
Contact the IFTS at the place of residence, providing all the documents.
Expect 4 months from the date of submission of the transfer of funds (3 months the tax office checks the documents and the transfer takes place within a month).

You can apply to the tax office only at the end of the year in which the treatment was carried out. That is, for 2016, you can apply only in 2017. But there are also pluses: you can receive compensation for the previous three years, that is, in 2017 you can compensate for the costs of treatment in 2016, 2015 and 2014. The application for a refund also indicates the details for transferring compensation. According to them, the tax and will transfer the deduction in a timely manner.

Now consider how to get compensation through your employer:

Write an application to the tax authority at the place of residence for the right to receive a social deduction.
Prepare copies of the documents indicated in the table, except for 3NDFL and 2NDFL.
After 30 days, receive a notification of the right to receive a tax deduction.
Give this notice to your place of work

And from next month, the employee will not be charged personal income tax. Moreover, if compensation is not received in full before the end of the year, the balance can be returned next year by contacting the tax office.

Answers to common questions

Question number 1.“My husband is disabled and receives dental treatment at a reduced cost. Can I, as a spouse, be compensated for his treatment?”

Of course, the main thing is that your name is on the payment certificate.

Question number 2.“I want to receive compensation for the past 2015 and 2014. How many declarations do I have to submit, one or two?

For each year, you must fill out a separate declaration, that is, in your case, you will have to fill out two 3NDFL declarations, for 2014 and 2015.

What is an individual rehabilitation program and how to draw it up correctly?

IPR is a set of measures and instructions for the rehabilitation of a disabled person, compiled by a medical institution after assessing the limitations of the patient's life activities. The program includes all rehabilitation facilities, services and activities that contribute to a full life of a disabled person. When applying for an IPR, be careful and demanding, show perseverance and control.

The rehabilitation program should include prosthesis repair services, stump covers.

In addition, the patient must be provided with four types of prosthesis: active prosthesis, working prosthesis, cosmetic prosthesis and with an external power supply.

In the first year of rehabilitation, you will receive two types of prosthesis, the next year two more.

Free services

You can use free dental services in Russia under the CHI policy. It gives a guarantee that the cost of dental services will be reimbursed by the insurance company to which the policy was issued.

Despite the fact that orthopedics and prosthetics are not included in the program, pensioners and other previously listed categories of citizens are entitled to receive free orthopedic care under the policy.

The insurance company provides all the information regarding the full range of services available on a budgetary basis. As a rule, among them:

examination and consultation of a dentist;
treatment of dental diseases;
opening of the abscess;
treatment of alveolitis;
treatment of diseases of the salivary glands;
surgical intervention;
treatment of a tooth with a broken root;
anesthesia;
removal of a tooth;
radiography;
treatment of congenital pathologies;
jaw reduction;
physiotherapy;
elimination of dental deposits.

Photo: Consultative reception of the patient

Consultation with a dentist, which includes an examination of the patient and recommendations.
Sanitation of the oral cavity.
Treatment of caries, including various dental injuries, root canal filling.
Treatment of inflammatory processes in the oral cavity.
Removal of dental deposits.
Prosthetics of certain categories of citizens.

Previously, free dentures for pensioners were installed only in state dental clinics.

You can also contact the municipal dental clinic if you need to repair a prosthesis of any complexity or replace it.

Who is not entitled to reimbursement for treatment

A tax deduction is a refund of money paid by a pensioner after the termination of the main labor activity. Finding out whether it is possible to return money for treatment to a non-working pensioner, it is enough to decide on the design of the deduction, which directly depends on the income received by the unemployed, and excluding pensions.

lease of property, formalized;
sale of a car or housing owned by a pensioner for less than three years;
payment of pensions provided not by the state, but by other companies.

Having paid for the service of dental prosthetics, the Russian taxpayer is entitled to a tax deduction from the corresponding expenses. What are the nuances of receiving this payment?

What is a denture deduction?

The installation of dentures is generally a paid dental service. In accordance with the provisions of Article 219 of the Tax Code, the cost of medical services provided on a commercial basis can be used as a basis for obtaining a tax deduction - belonging to the category of social.

The deduction in question is a refund by a citizen of the Russian Federation of a part of the income tax paid to the budget of the Russian Federation. The maximum amount of the corresponding payment is 13% of the cost of installing dentures, but not more than 15,600 rubles (13% of 120,000 rubles - the maximum amount from which a deduction can be calculated under the law).

There are a number of conditions for receiving the payment in question. Let's consider them.

Conditions for receiving a deduction

The prerequisites for receiving a deduction for the installation of dentures include:

Transfer by a citizen to the budget of the Russian Federation of income tax in an amount not less than 13% of the cost of installing dentures - in the year that precedes the one in which the deduction is issued.

Social tax deductions are paid only on account of the personal income tax paid by the citizen in the amount of 13%. As a rule, this tax is calculated from wages under an employment contract. But not only from him: personal income tax can also be paid when receiving other income. Such as, for example, income:

from the sale of real estate, vehicles;
from renting out apartments and other property;
from performing work under civil law agreements.

Having a job is one of the eligibility criteria, but there are others. It is important, in principle, to have income from which personal income tax was calculated and paid to the budget.

The presence of a citizen making a deduction of documents confirming the fact of receiving and paying for services in a dental clinic.

Such documents in this case will be:

application for payment in the prescribed form;
document 3-NDFL;
certificate 2-NDFL;
a copy of the contract with a medical organization for the provision of dental services;
a copy of the license of the clinic, valid at the time of the provision of medical services to the taxpayer;
original certificate of medical services provided by the clinic;
a copy of a cash document confirming the taxpayer's payment for medical services.

Application for a deduction within a period not exceeding 3 years, starting from the year following the one in which the expenses for dental prosthetics were incurred.

All 3 specified conditions for obtaining a deduction must be simultaneously met, otherwise it will not be possible to issue the corresponding payment.

Deduction for dentures: algorithm for obtaining

Let's agree that A.V. Ivanov, who works at Light LLC, installed an implant worth 100,000 rubles at the Smile dental clinic in 2015. To receive a deduction from this amount, Ivanov A.V. need to:

Prepare a set of the following documents:

declaration in the form of 3-NDFL (by drawing up a document on your own or by contacting a company providing such services);
certificate 2-NDFL (by asking to make it in the accounting department of Light LLC);
a copy of the contract with Smile LLC for the provision of dental services;
a copy of the license of Smile LLC, valid at the time of the provision of services (by asking for it to be provided at the clinic’s registry);
the original certificate from Smile LLC, confirming the fact of payment for the services rendered (similarly, by requesting it at the registry office);
the original cash receipt issued by the cashier of Smile LLC directly when paying for dental services (again, by contacting the reception).

Open a bank account (regular, for an individual, you can “on demand”), ask bank employees to print out its details. Or, if Ivanov A.V. has a similar account. already available - just find out its details in the bank.
Fill out an application for a deduction (by taking its form from the Tax Inspectorate at the place of residence or downloading it from the website of the Federal Tax Service).

In this application, you will need, in particular, to indicate the details of an open bank account - a deduction will have to come to it.

Submit the indicated documents, as well as the completed application, to the Tax Inspectorate at the place of registration in the period from 01/01/2016 to 12/31/2018 - on any business day.

At the same time, Ivanov A.The. it will be necessary to keep in mind that the 3-NDFL declaration and the 2-NDFL certificate must be for the year preceding the one in which the documents for the deduction are submitted.

The amount of the deduction, which in this case will be 13 000 rubles, Ivanov A.The. will receive within 4 months after the submission of documents to the Federal Tax Service.

Dental prosthetics are very expensive. Even employed citizens are not so easy to pay it, not to mention pensioners. It is possible to compensate for part of the costs by applying for a social deduction. You need to know your rights and correctly prepare all the documents.

Retiree entitlement to tax deduction for dental treatment

Citizens are entitled to tax refunds for dental treatment based on the following legal acts:

Tax Code of the Russian Federation, article 219: the types of services for which you can receive a tax refund are indicated, the maximum allowable amounts;
Decree of the Government of the Russian Federation of 19.01.2001 No. 201, which lists the types of treatment, drugs and documents required for registration.

Any citizen who has received income and paid personal income tax on it can take advantage of this right.

Therefore, people of retirement age are no exception. If a person works or received money from another source, then he can apply for this tax benefit.

working

Those who continue to work are entitled to a refund of part of the tax they paid in the year they received medical care. These services include dental procedures. Tax refund for dental prosthetics will be up to 13% of the amount spent.

Non-working

If a person does not work and has no other income, then he will not be able to return part of the funds paid. There is a legal way to get a share of the cost when you have a working spouse or children.

If a person receives only a pension, then a child can pay for prosthetics. Then he will be entitled to apply for a refund of part of the funds spent on the treatment of his parents.
With a small income, a pensioner is allowed to distribute the social tax deduction between himself and his spouse who work and receive an official salary.

With extra income

The pensioner may have additional income:

from renting out movable or immovable property;
if he sold an apartment that was owned for less than 5 years or other property that belonged to him for less than 3;
permanent or one-time earnings that were subject to personal income tax.

In such cases, the citizen has the right to return the tax.

Amount to be refunded

The amount of the deduction depends on the amount paid. A citizen can make a refund of 13 percent for dental prosthetics. The maximum amount is calculated from 120 thousand rubles. and is equal to 120000 * 13% = 15600 rubles.

If the calculated amount is less than the personal income tax withheld for the year, then it is returned at a time. When the deduction is greater than the tax paid, it is transferred for several years until it is paid in full.

Procedure

For registration it is necessary:

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

After that, the INFS will conduct a desk audit and decide whether to refund the tax or refuse to provide a social deduction.

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

Applying

The application with the documents attached to it must be submitted to the IFTS.

This can be done in three ways:

provide personally;
send by registered mail with a description of the attachment and a return receipt;
through the site www.nalog.ru.

It is most convenient to use the third option: the documents will go to the tax office immediately, bypassing the queues. The declaration is filled out directly on the site, and the rest of the documents should be scanned and uploaded to the system. If a positive decision is made on the request, then 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 granting benefits and declaration, you will need to collect the following documents:

take a 2-personal income tax certificate at work;
in a medical institution, receive a document confirming the fact of payment for dental prosthetics;
prepare photocopies of the contract for the provision of services, receipts, checks, etc.

Tax refund for non-working pensioners

A non-working pensioner can apply for a benefit only through the IFTS. The money will be transferred to his current account, the details of which must be transferred to the inspection.

How to get a deduction for past years

You can apply for a tax refund within three years from the date the expenses were incurred. This means that you can not contact the INFS immediately after the installation of prostheses, but do it in the next three years.

In such a situation, two options are possible.

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

If a pensioner expects any income, then it is beneficial for him to apply for paid medical services in the same period, to make dentures. Then he will be able to compensate for part of the expenses by receiving the money back as a social deduction.

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Dental services always hit the pocket, and quality even more. Those to whom they are generally unbearable, the segments of the population most in need of prosthetics are pensioners and the disabled. For them, government assistance is offered, which will partially or fully repay the cost of the prosthesis.

Compensation for dental prosthetics for a pensioner is possible

Dental services of the 21st century allow you to keep your teeth healthy until old age. If they deteriorate, you can put a prosthesis that does not visually and physiologically differ from the original. The era of gold teeth, scary drills, poor-quality fillings has already gone into oblivion. But the main disadvantage of all innovations is the price.

Most pensioners simply cannot afford quality dentistry. The state offers such people an alternative, assistance or compensation in prosthetics. In this case, the pensioner has at least the hope of getting high-quality prosthetics, if, of course, he masters all the bureaucratic steps and familiarizes himself with the rules.

Which of the pensioners is entitled to compensation for dental prosthetics in Moscow?

Each region has its own characteristics in the appointment of compensation for vulnerable populations. In Moscow, a standard compensation scheme is established throughout the state. On her example, you can consider the whole process of obtaining this kind of assistance. First you need to figure out who has the right to this service and where he can get it.

The main category of the population for which the state is ready to fully or partially compensate for prosthetics is low-income pensioners. That is, in order to qualify for assistance, you must have a low income comparable to the subsistence level and belong to the category that is eligible for assistance:

war veterans;
Chernobyl liquidators;
old-age pensioners;
disabled people with disability.

Can't get help:

unemployed able-bodied;
those with a high average monthly income;
non-working pensioners under 63 years old.

That is, the state is ready to help those in need, and not everyone who wants it. Therefore, before dealing with the registration of compensation under this item, it is worthwhile to understand whether it is possible to receive it. There are several types of assistance and partial repayment of the cost of prosthetics for working citizens of the country.

Additional nuances when receiving compensation for dental prosthetics

The final determination of whether the applicant can receive assistance, the local social security authority. In this case, it is worth considering several nuances:

prosthetics are compensated only in state clinics;
the prosthesis can only be obtained in turn;
the state will pay for a prosthesis of established quality, for the best one you will have to pay extra.

The state cannot force private organizations to provide free services to pensioners, so it is possible to get help only in budgetary institutions. At the same time, in Moscow, several private clinics provide such services at a big discount to certain categories of citizens.

To get a denture, a pensioner goes through several steps: he turns to the social security and the clinic. In the clinic, the doctor conducts an examination and concludes that he needs a prosthesis and how much it will cost to manufacture. In the social security service, the pensioner is put in a queue and he is waiting for her to come up. Without a queue, only those who clinically need them receive prostheses - cancer patients, people with fractures of the jaw or complete absence of teeth.