Part of the cost of dental services can be returned by applying for a tax deduction. But there are several requirements that must be met.
Dental Treatment Tax Deduction 2020
Dentist, chief physician of Dr. Shipkov’s clinic
Social tax deduction for dental services is funds that the patient has the right to return after undergoing treatment on a commercial basis. We are talking about the return of part of the income tax paid by a person. In which clinic – private or public, the procedures were carried out – it does not matter. The deduction can be issued once a year.
Requirements
All income tax payers are eligible for the benefit (employees who receive a gray salary cannot count on government assistance). A deduction is made when paying for your own procedures and in case you had to spend money on the treatment of close relatives: parents, children under 18, spouse. The expenses for self-purchase of medicines are also taken into account.
There is an important limitation: the clinic you applied to must be licensed. In addition, only the person who paid for the services can claim the right to benefits. It is for him that a contract for the provision of medical care should be drawn up.
Document portfolio
To receive the benefit you will need:
a copy of the clinic’s license (issued at the request of the patient);
the passport of the citizen of the Russian Federation;
an application for the provision of a tax deduction of the established form (can be obtained from the tax office);
certificate in the form 2-NDFL;
completed declaration in the form of 3-NDFL (for the year in which it is planned to receive the benefit);
a receipt from the clinic or any other official documents confirming the fact of payment for services;
agreement with the clinic (a copy is enough).
How much will they pay
Payouts are differentiated. This means that they will differ from case to case. The key factors affecting the amount of the benefit are the amount of taxes paid and the actual cost of dental services. Treatment is classified by codes, depending on the degree of complexity. In the case of a simple procedure, for example, the installation of fillings or orthodontic structures, they assign code No. 1. Then the maximum return of funds from the treasury will not exceed 15 rubles per year (up to 600 thousand rubles will be accepted for calculation). If the treatment was difficult, code No. 120 is assigned. For example, implant integration or surgery was performed. To determine the amount of deduction, all expenses will be taken into account.
How to get
There are two ways to get a benefit. Namely:
Through the Federal Tax Service. To do this, you need to contact the tax office at the place of registration. The funds are transferred to the applicant’s account (indicated in the application). You can apply for a benefit in the taxpayer’s personal account on the website … The required section is “Personal account of the taxpayer for individuals”. You can apply for a benefit only after the end of the tax period in which you spent your money. For example, expenses in 2020 will be offset in 2021.
For the employer, this is an easier way. In this case, you will not have to wait for the end of the tax period. Having provided the necessary package of documents, you can receive wages without withholding income tax until the entire amount of the deduction is taken into account.
Important! You can apply for a deduction for contributions under the VHI agreement, but only if the insurance organization is licensed.
Note
120 thousand rubles – the maximum amount of expenses for treatment and the purchase of medicines, which is taken into account when assigning a social deduction. Moreover, it is summed up with other cost items. For example, for training. If during the tax period you paid for the child’s education and were treated by a dentist, no more than 120 thousand rubles will be taken into account in total.