Is it possible to get a tax deduction for braces?

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The Russian health insurance program does not include a clause on orthodontic treatment. For this reason, patients pay for dental services related to bite correction from their own funds.

Moreover, the purchase of corrective devices is also carried out at your own expense. Such costs significantly hit your pocket.

However, if you understand the current legislation, you can return part of the costs for correction with braces as part of social tax discounts.

Let's consider the algorithm of actions in detail.

Reasons

The basis of this procedure is the following legal acts:

• Art. 212 of the Tax Code of the Russian Federation. It states that any taxpayer has the right to receive reimbursement for medical treatment and the purchase of medications necessary for this. It also describes the amounts that can be compensated, indicating the highest limit;
• Resolution of the Cabinet of Ministers of the Russian Federation No. 201 , which defines the list of medical measures, medications and documentation required to receive compensation;
• Art. 210 of the Tax Code of the Russian Federation. It defines the time requirements for sending the documentation package, and indicates the period during which the Tax Service transfers funds to the applicant;
• Letter of the Ministry of Finance No. 03-04-05/7-146 dated January 27, 2013, which contains a list of requirements according to which a medical event can be classified as an expensive procedure;
• Letter of the Ministry of Finance No. 03-04-07/2789 dated January 27, 2014, it establishes the amount of insurance payment at which compensation is possible only for the service itself;
• Letter of the Federal Tax Service of the Russian Federation No. ED-3-3/4646 dated December 20, 2012, it indicates factors according to which compensation may be refused.

Saving percentage

In accordance with legislative norms, the maximum amount from which compensation is calculated is 120 thousand rubles. This means that no matter how much the patient paid for the procedure, more than 13% of 120 thousand rubles. he won't get it.

If we assume that the cost of installing the bracket system was 80 thousand rubles, then the amount of compensation will be calculated accordingly from this amount.

It is also important that the amount in question is general, which means that it is also taken into account when reimbursement for other services. Thus, a citizen cannot reimburse an amount of more than 15.6 thousand rubles in a year.

What matters is how much income tax the applicant has paid. After all, compensation can only be obtained based on the amount of payment. If the amount of deductions for the year is less, then the citizen will not be able to claim the maximum payment.

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We reduce the cost of braces through a tax deduction

How it works? Having spent money on treatment, at the end of the tax period you can file a declaration on the income received in this tax period and receive a tax deduction, that is, return previously paid income tax in the amount of 13% of the amount of treatment costs. You can receive a deduction within three years after the end of the year in which these expenses were incurred.

Paragraph 2 of the List of medical services provided to the taxpayer names services for diagnosis, prevention, treatment and medical rehabilitation in the provision of outpatient medical care to the population (including in day hospitals and by general (family) practice doctors), including medical examinations. Yrokurista. ru Read more…

12.12.2019 5:19:00

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4. Braces for children, prices in Moscow at dentistry Doctor Martin, how much does it cost to get braces

Who is eligible

You can count on this benefit in the following cases:

• Treatment took place in an accredited medical institution;
• Availability of an employment contract with the employer;
• Payment of personal income tax to the state budget;
• Payment for installation of braces at your own expense.

Compensation for a minor is received by his father and mother or guardians. It is important that you pay for the procedure with your own money. If funds for the provision of services are transferred from another source, then there is no reason to expect compensation.

Reimbursement can be obtained from the amount of tax transferred to the budget in accordance with the established rate - 13%. Most often, personal income tax is paid on wages.

The easiest way to receive compensation is through official employment. Otherwise, you can consider the amounts of tax paid on other income received, such as sold real estate, transport, etc.

Registration procedure

Reimbursement for installed braces can only be submitted to the Federal Tax Service. The applicant will need to come to the nearest branch of the Tax Service, having previously agreed on a visit.

Only expenses incurred no later than three years are eligible for compensation. Thus, even at the present time, an unemployed citizen can also apply for a deduction for treatment with braces no earlier than 3 years ago, since personal income tax was previously transferred from his income.

The documentation package for obtaining the deduction must be sent after the next year begins after the reporting year.

List of documents

To receive compensation, you will need to prepare a number of documents, including:

• A written application in the specified form for compensation. In this case, you must indicate information about the recipient’s current account, in accordance with which the due payments will be made;
• Help on form 2-NDFL . It can be obtained from the employer by contacting the accounting department with a corresponding request;
• A photocopy of the applicant's identity document;
• Agreement with the clinic , according to which the service was provided;
• Confirmation of payment amount;
• Licensing documents for a medical institution;
• Certificate of service provided by the dental clinic. To do this, you need to transfer there a number of documents according to the list upon request;

To reimburse the cost of purchased medications, you will need to provide a prescription certified by the appropriate seal.

If compensation is issued for expenses incurred not by yourself, but by relatives, then you will need:

• Birth document of a minor;
• Marriage certificate;
• Other documents on request.

If the procedure was carried out on the basis of voluntary health insurance, then an insurance policy and a payment slip for payment of the insurance premium must be submitted to the tax service. It is important to prepare copies and take the originals with you.

Institutions

The Federal Tax Service deals with issues of obtaining deductions and compensation. Therefore, if the need arises to submit an application, you need to contact the territorial body of the Federal Tax Service.

You must come there in person with a prepared package of documents. But you can also use the services of the post office, after making an inventory.

It is better to come on your own, as this gives you the opportunity to get additional advice and correct possible shortcomings on the spot. This way you can save time.

Registration procedure

Compensation is issued upon submission of a package of documentation to the authorized body. Payment must be made no later than four months from the date of application. The money must go to the applicant’s bank account specified in the application.

The process of receiving compensation consists of collecting a package of documents and submitting them to the Federal Tax Service. With a careful and responsible approach, these activities will not require much time.

Thus, compensation can be processed according to the following algorithm:

• Collect the required documentation package;
• Submit it to the territorial Tax Service at your place of residence;
• Wait for the application to be reviewed. 90 days are allotted for this. If there are any inaccuracies, the applicant will be notified. Corrections and clarifications will be required. They must be provided no later than five days;
• Receive funds. The applicant is notified whether his application has been accepted or rejected. If the application is accepted, funds will be sent to the specified details within thirty days.

Is it possible to get a tax deduction for braces?

Thus, we draw the reader’s attention to the fact that it is possible to submit a tax return in Form 3-NDFL only for three past periods.
That is, in 2020 you can submit a declaration for 2020, 2020, 2015. Accordingly, if braces were installed in 2020, and payment for treatment was made in 2020, then you will need to apply for the deduction in 2020, i.e., when the new tax period begins. Surely many have heard that you can get a tax deduction for expenses incurred to pay for medical services. However, not everyone knows in what cases it is possible to receive such a tax deduction from the state, and what the size of this deduction is as a percentage of the amount spent on restoring health.

Therefore, this does not include adult children who are over eighteen years of age. Often, for some time after reaching this age, the child remains dependent on the parents. In most cases, he is a student and does not have his own income.

The practice of refunding material costs shows that it is better to obtain in advance a list of medications used in the treatment of a child. All medical procedures must also be confirmed by the attending doctor (prescriptions written by a specialist, certified by the seal of the medical institution, will be required).

Either parent can receive a deduction for a child’s braces. The main thing is that the services of the dental clinic are paid for at the expense of the parents’ own funds. If braces are paid for, for example, by an employer, then you cannot receive a deduction for the corresponding medical service.

Tax return in form 3-NDFL, which indicates all amounts and amounts of income paid, interest rate, etc. Certificate in form 2-NDFL from work, drawn up for the period that corresponds to a special tax deduction. Copies of the passport of a citizen of the Russian Federation with registration and the first main pages. A correctly drawn up application indicating all amounts, period, types of treatment and details of the bank account to which the payment will be made. A copy of the agreement with the institution where the procedure was carried out. Each page must be separately certified. A copy of the license of this institution indicating the types of work that it has the right to carry out. A copy of the insurance policy with payments made, if it specifies medical insurance. All copies and certificates confirming payment for certain services and the amounts indicated. These can be checks, receipts, etc. If there is a tax deduction for immediate relatives, then you must also submit documents that indicate the corresponding relationship (marriage certificate, birth certificate, etc.).

You can submit an income tax return only if the treatment provided complies with all legal requirements. In this case, you must collect a complete package of documents. After all, without at least one certificate, police officers will not even consider the case.

The current tax legislation of the Russian Federation offers taxpayers to take advantage of a wide range of benefits. The provision of a tax deduction for braces was no exception. It allows parents to receive part of the taxes paid to the state treasury back.

The answer to this question is unequivocal: “Getting a tax deduction for braces is not only possible, but extremely necessary.” Parents should not miss this opportunity. Completing the documents will take just a few minutes, and will slightly improve the family’s financial situation.

All employed citizens can make a personal income tax refund for a child’s braces. The basis is the systematic deduction of income tax from their salaries, so when paying for medical services at their own expense, they can apply for payments.

Some believe that the deduction is available only to employed persons, but this is not at all true: those who are not employed but make personal income tax deductions can also use it.

DETAILS: What to do if a bracket comes off - why structures come off

Every working patient who officially pays personal income tax has the opportunity to compensate 13% of the amount of orthodontic treatment from the taxes he pays to the state. True, the state limits the maximum amount spent on treatment to 120,000 rubles. Therefore, it will also not be possible to return more than 15,600 rubles.

Compensation for children

By law, you can receive compensation for children until they become adults.

In this regard, receiving compensation for installing braces depends on how old the child is currently. Other reasons cannot have any impact on compensation.

In this case, you must provide the following documentation:

• Tax return;
• Document confirming employment;
• Applicant's passport;
• Identification document of the minor;
• If there is a fact of guardianship, then this must be documented;
• Agreement for the provision of services for installing braces;
• Confirmation from the dental clinic that the procedure was completed;
• Payment documents.

The documentation must be issued for the same person submitting the application and at the same time having rights to the child who received braces.

Additionally, the tax service may request permits for the operation of a dental clinic.

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What documents need to be prepared?

Let's look at a practical example of receiving a deduction for braces for a child.

Let’s agree that the father of Serezha’s child, V.V. Ivanov, who works at Expert LLC, paid 100,000 rubles to the Ulybka dental clinic for installing braces on his child’s teeth in 2015.

Seryozha’s father has the right, therefore, to expect to receive an actual deduction in the amount of 13,000 rubles. To do this, starting from the first working day of 2020, he can present to the Tax Inspectorate at his place of registration:

• application for personal income tax refund;
• tax return 3-NDFL (Ivanov V.V. fills it out himself or by contacting a specialized company);
• certificate 2-NDFL from the accounting department of Expert LLC;
• copies of your passport, birth certificate of your son Serezha;
• a copy of the agreement with the Ulybka clinic;
• original certificate issued by the Ulybka clinic confirming payment for services;
• a cash receipt issued by the cashier of the Ulybka clinic upon payment of services for the installation of braces for Seryozha.

Obtaining a tax deduction is a common practice, and the administrator of a dental clinic is well aware of the specifics of preparing for this procedure. He will provide the patient with a contract for the provision of medical services signed by both parties, a certificate of payment and a certified copy of the clinic’s license.

The taxpayer needs to obtain a certificate of income received during the reporting year, Form 2-NDFL, at the place of work, write a statement (in any form) about the desire to issue a tax deduction and fill out a tax return. If you paid for the installation of braces for a child, then a copy of his birth certificate should be added to the set of documents.

How much can you expect?

Installing braces is not an expensive procedure. This is evidenced by the corresponding letter from the Federal Tax Service.

In this regard, the following situation arises:

• Costs are reimbursed in an amount not exceeding one hundred twenty thousand rubles. Accordingly, the maximum payment will not exceed 15,600 rubles (13%). This amount includes other services that can be reimbursed;
• The cost of consumables, system reconstruction and other unforeseen procedures cannot be refunded.

The video provides additional information on the topic of the article.

Is installing braces considered an expensive treatment?

Tax deduction for braces is not an expensive treatment . This conclusion follows from the letter of the Federal Tax Service in Moscow dated August 19, 2010 No. 20-14/4/ [email protected] It states that the tax deduction for orthodontic treatment, including with the use of brace systems, is applied taking into account restrictions established by clause 2 of Art. 219 NK.

What does this mean in practice:

1. Expenses are compensated in the amount of no more than 120,000 rubles. That is, return more than 15,600 rubles. (13%) will not work. This limit includes not only the social deduction for braces and other treatment, but also other deductions specified in paragraphs. 2-6 p. 1 tbsp. 219 Tax Code (for training, pension contributions, etc.)
2. Since installing braces is not considered an expensive treatment, the consumables used are not included in the deduction amount. That is, 13% will not be returned from the costs of arches, elastic bands, springs, etc.

Reviews

In life, you constantly have to pay for receiving any services. But not everyone knows that part of the expenses can be offset by paid income taxes.

Many simply have not encountered such a procedure. Therefore, we ask those who have experience in obtaining tax deductions to leave their comments after the article.

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