One of the most expensive methods of restoring lost teeth is implantation.

Not every person can afford to pay a significant amount: about one thousand dollars for the restoration of one tooth.

Given this, the clinics themselves try to make the treatment process as accessible as possible, therefore they periodically hold promotions and offer discounts on services.

Even such measures are not always enough.

Therefore, the Government of our country allows patients to receive dental implant tax deduction and thus significantly reduce the cost of implantation without loss of quality.

What is a tax deduction

According to Article 219 of the Tax Code of the Russian Federation, a social tax deduction is an opportunity to return 13% of the amount of payment for treatment.

The right and procedure for obtaining a tax deduction are governed by the following documents:

1. Decree of the Government of the Russian Federation dated 19. 03. 2001 G. No. 201 regulates the procedure for obtaining HB. This document provides a list of services that allow you to receive a deduction. This list also includes a service such as implantation and prosthetics.
2. Article 219, paragraph 1, paragraphs. 3 of the Tax Code of the Russian Federation, which states that each taxpayer has the right to receive an annual tax deduction of 13% of the amount spent on treatment in any honey. institution. Social HB can be provided to both the taxpayer and his family members: children under 18 years of age, spouse and parents.

For expensive types of treatment in honey. Russian clinics (in accordance with the list of services) the tax deduction is carried out in the amount of actual costs, with documentary evidence.

When and how much can I return

The tax deduction is made in the amount of money that was paid by the taxpayer:

• For services provided by a medical institution of the Russian Federation.
• For the treatment of taxpayer family members: parents, spouse, children under the age of 18 years.
• For medications prescribed by a doctor to a taxpayer or members of his family.
• For insurance premiums paid by an insurance company under a personal health insurance contract of family members or the taxpayer himself.

A social deduction is granted in the amount of the expenses incurred for treatment, but cannot exceed 120,000 rubles per year.

If the taxpayer spent the money on his treatment, he will be able to return the indicated amount.

If the money was spent on the treatment of parents, children, spouse (s), then the tax deduction will be a maximum of 50,000 rubles.

The amount of HB is calculated as follows:

HB = treatment cost x 13%

Example: If the cost of treatment amounted to 10,000 rubles, then the amount of tax deduction is 1300 rubles.

The tax authority makes its own decision: whether to make a refund or not.

Required documents

To receive a tax deduction, you must collect the necessary documents:

• In the medical institution where the treatment was actually carried out, it is necessary to obtain a certificate of the established form, where the list and cost of the services provided by the clinic should be clearly indicated.
• The contract with the clinic for the provision of services with their detailed list.
• A copy of the clinic’s license to provide this type of service.
• Documents confirming the costs of treatment (cashier's check, etc.).
• Copy of tax registration certificate (TIN).
• Copy of the passport.
• Certificate 2 personal income tax from the place of work (from all works) for the reporting year.
• Declaration on form 3NDFL on taxpayer income.
• An application for a tax deduction addressed to the head of the tax authority.
• An application addressed to the head of the tax authority for a refund from the budget to the personal account of the taxpayer.

If the service was provided not to the taxpayer, but to a member of his family, you must provide a document confirming the relationship:

• Birth certificate of a child.
• Marriage certificate.
• Etc.

The deadline for submitting declaration 3 personal income tax is not tied to April 30, because submitting it is allowed for three years.

The refund can be delayed for several years, because the legislation provides for a refund from the budget within 3 years after the end of the year when medical services were provided.

How to get the

• Determine whether the service provided by a medical institution falls into the list approved by the Government of the Russian Federation. Any dental services, including implantation and prosthetics are subject to this regulation.
• After receiving the services, obtain in the clinic a certificate of the established form about the services rendered and their cost. Attach copies of documents confirming payment for services (receipts, bank statements, cash receipts) to the certificate.
• Fill in the 3NDFL tax return.
• Collect a package of documents: at the place of work of the taxpayer to receive a certificate of salary form 2NDFL; contract with a dental clinic; application to the tax office. A copy of the license of the medical clinic for the provision of services should also be attached to the documents.
• Additional documents may be required that can confirm the relationship of the taxpayer with those who have been provided with dental implant services.
• Submit documents to the tax authority at the place of registration.

It's important to know

• The amount of the deduction depends on whether the service provided is an expensive type of treatment.
• The type of each medical service has a specific code.
• The attribution of treatment to an expensive form is recorded in the certificate by encoding the service.
• The certificate on the basis of the payment document indicates the cost of honey. services for code 1 or expensive treatment 2 in rubles in capital letters with a capital letter.
• Medical clinics performing dental implants have the right to issue a certificate indicating the code 2.

Based on the foregoing, we can draw the following conclusion:

• The taxpayer who paid for the services provided by implantation has the right to receive a tax deduction for the amount of expenses actually incurred by him.
• Medical dental clinics providing services for the installation of dental implants and prosthetics have the right to issue a certificate indicating the operation code 2.

Video: “How to fill out 3NDFL for tax”