How can pensioners receive compensation for medications? Tax deduction for dental treatment and prosthetics

According to Federal Law No. 178 of July 17, 1999, citizens included in the category of federal beneficiaries have the right to receive a social package from the state, which includes receiving free medicines. The provision of medicines is carried out by the territorial compulsory medical insurance fund at the expense of the budget of the federal compulsory medical insurance fund. The key element in the implementation of this program is the medical and preventive institution; it controls the correct prescription of drugs, the formation of an application and drug supply. Medicines are issued in attached pharmacies, first-aid posts or pharmacy points located in health care facilities.

But according to Federal Law No. 345 of December 8, 2010, disabled people included in the federal register have the right to refuse the social package (partially or completely) with compensation in the form of cash payments for each month, which are added to the pension. Let's take a closer look at the procedure for refusing free medications in order to receive monetary compensation in return.

The procedure for refusing a drug with subsequent monetary compensation

The social package for people with disabilities included in the federal register includes certain benefits, namely the right to receive free medicines, an annual voucher for sanatorium treatment (STC) and free travel (including commuter transport). Full information on benefits, regarding the procedure for receiving or refusing them, is presented on the websites of the Pension Fund, State Services, and the MFC. You can open an account on the State Services portal and view the list of issued benefits in your personal account.

Disabled people have the right to refuse the social package in full, with subsequent compensation in the form of cash payments for each month, or to refuse one or two services, with the right to receive two or one. For example, you can not use public transport or not go to SKL every year, but receive free medications, or vice versa, refuse medications, but use public transport on preferential terms and get a ticket to SKL.

To refuse free medicines for the next year, the beneficiary must contact the territorial office of the Pension Fund of the Russian Federation with a corresponding application before October 1 of the current year (a sample will be issued locally). The application is submitted to the authorized person of this institution. It indicates the postal code and address of the applicant, and briefly describes the situation with a request for compensation instead of a social service for receiving free medicines. In the presence of certain diseases, refusal of drugs and subsequent receipt of compensation is possible only with the permission of the attending physician.

Documents required to submit an application

When applying to the territorial office of the Pension Fund of the Russian Federation to refuse free medications, a disabled person must provide an application and a number of documents and their copies. Such documents include:

• Passport of a citizen of the Russian Federation with permanent registration;
• Compulsory medical insurance policy;
• Certificate of disability;

Copies of all documents are attached to the application. To avoid controversial situations, it is worth filling out two application forms, giving one to an employee of the Pension Fund of the Russian Federation, and keeping the second copy with a note that the application has been accepted. Consideration of citizens' appeals is carried out within one month. Notification of the decision is sent by the communication method specified by the citizen. Also, to obtain information, a citizen himself can call the appropriate service. Persons with disability group I have the right to call a PF employee to their home so that the latter can fill out an application for refusal or restoration of the social package.

The waiver of free medicines is valid from January 1 of the next benefit year for a period of one year; after the latter, the right to receive free medicines is restored unless the disabled person submits a new application for waiver of the social package.

Amount of compensation for preferential medicines

The amount of compensation for medicines to beneficiaries, as well as the procedure for calculating it, is regulated by Order of the Ministry of Health No. 57 of January 31, 2011. The amount of compensation payments is indexed annually, which is associated with changes in prices for pharmaceutical products. The last indexation was carried out on February 1, 2017. In general, the amount of monthly cash payments, which includes the social package, is:

• For disabled people of group I – 3541.86 rubles;
• For disabled people of group II, as well as children with disabilities - 2529.45 rubles;
• For group III – 2024.86 rubles.

Of these funds, 1,048.97 rubles are spent on providing a social package. (for free medicines 807.94 rubles, for SCL -124.99 rubles, for travel - 116.03 rubles). A citizen can refuse benefits at any time. Then he will be paid compensation, depending on how many and which items from the social package are indicated in the documents submitted to the Pension Fund.

Conclusion

According to statistics, every year about 80% of disabled people refuse medicines under benefits, which is explained by the desire to receive material benefits. Only a small portion of beneficiaries who have a serious illness (for example, diabetes, cardiovascular failure, kidney disease, etc.) that requires constant use of a certain group of medications decide in favor of receiving a social package.

The decision to return to the benefit is made by those whose health conditions are deteriorating (few people think about this when registering a refusal). But if during this year a disabled person has to undergo medication treatment, then he cannot receive medications for free; he will have to buy them at his own expense. In this case, the amount for purchased drugs may significantly exceed the amount of compensation. Therefore, before taking such a step, it is better to consult with your doctor.

The economic crisis and rising prices for food, utilities and medicines - all this has already become commonplace in Russia in recent years. These changes are reflected primarily on the most vulnerable segments of the population - pensioners. Every month, older people spend a quarter of their income on medical supplies. And few of them know that our country provides for the payment of special benefits for the purchase of medicine or reimbursement of funds already spent for these purposes.

General concept

Provides similar privileges for certain groups of federal beneficiaries: pensioners, disabled people, WWII participants, participants in the liquidation of the Chernobyl nuclear power plant, as well as citizens with serious illnesses. Among the population, the most in demand and relevant information is what the benefits for pensioners are for medicines.

Elderly people often do not even realize that, according to the law, they can count on purchasing a wide range of medicines, and meanwhile, the state annually spends billions of rubles to fulfill its responsibilities in this area of ​​the social sphere. The problem is in the specifics of the work of regional medical institutions; most doctors are silent about the fact that there is a discount on medicines for pensioners, and pharmacies refuse to dispense the necessary drugs. All these are costs of the system, but every citizen who falls into this category has the right to demand the privilege entitled to him.

Not all medicines are included in the list of benefits; their list is strictly regulated by the 2006 law “On approval of the list of medicines...” The program is common for the entire territory of Russia, however, in some subjects of the Federation additional lists of medicines and compensation rules are provided.

What benefits are provided to pensioners

Upon reaching the maximum age for service and subject to regular contributions to the Pension Fund, a citizen has the right to receive a monthly benefit, as well as additional social security measures. Over the past twenty years, the state has made many efforts to create comfortable living conditions for older people. A person of retirement age is entitled to the following benefits:

1. In the field of taxation: pensions, treatment allowances, and payment for vouchers for sanatorium treatment are not subject to personal income tax. In addition, pensioners are subject to a different system for calculating payments for property owned, as well as benefits when paying taxes on a vehicle or land. Much depends on the region of the country and local regulatory laws.
2. Benefits for paying for housing and communal services: Today there is a condition under which a pensioner has the right to count on a one-time payment from the state for gasification of his own house or apartment. Compensation can be a maximum of 50%, much depends on the social program adopted in a given region.
3. In some areas, there is a targeted assistance program where social services provide support to pensioners, disabled people and other vulnerable groups of the population.

Much more questions arise about how drug benefits are provided to old-age pensioners. The legislative basis for such assistance is prescribed in the Federal Law of July 17, 1999 No. 178-FZ “On State Social Assistance.”

Medical benefits

The legislation of the Russian Federation provides for compensation for the purchase of medications intended for the treatment or prevention of a particular disease. All purchased medications must have a prescription from the attending physician.

Below is a list of what benefits for medicines old-age pensioners are entitled to from the state:

1. Elderly people who have reached the working age limit and are not disabled can receive a 50% discount on the purchase of medications specified in a special list.
2. According to the order of the Ministry of Health on mandatory medical examination, pensioners have the right to undergo free examinations at a local clinic once every three years.
3. Citizens can also go to the hospital to get a flu shot.

Benefits for pensioners on medicines in the form of monetary compensation are issued to a citizen twice a year at the territorial branch of the Russian Pension Fund.

How it works?

You can learn more about the provision of additional medical care from your local general practitioner, the territorial body of compulsory health insurance, as well as from the organization where the insurance policy was issued.

The attending physician must provide all information about those drugs that are covered by the drug benefit for pensioners. He also writes out a prescription indicating its validity period, usually a month or a little more. Any other person has the right to receive the necessary medicine, so you can transfer the document to a relative or close person. If you lose your prescription, you must immediately contact your doctor.

List of medications

The list of free medical drugs approved for outpatient treatment includes 360 items, 22 of which are considered vital drugs:

• ascorbic, folic, thioctic, ursodeoxycholic, glycyrrhizic acids;
• Nitroglycerin, Tetracycline, Bromhexine, Acetylcysteine, Drotaverine, Ranitidine, Famotidine, Amlodipine, Mebeverine, Mesalazine, Liothyronine, Ademetionine;
• "Ambroxol", "Metronidazole", "Paracetamol";
• "Amiodarone", "Granisetron", "Ondansetron", "Tropisetron", "Progesterone", "Dydrogesterone", "Norethisterone", "Rosiglitazone";
• algeldrat, piracetam,
• magnesium hydroxide, bismuth tripotassium dicitrate, iron hydroxide polymaltosate, metoclopramide, potassium and magnesium aspartate, bile + pancreas powder + small intestinal mucosa powder, potassium iodide, sodium heparin, levothyroxine sodium, dalteparin sodium;
• "Omeprazole", "Rabeprazole", "dexamethasone", "methylprednisolone";
• "Bisacodyl", "Lactulose", "Loperamide", "Sulfasalazine", "Bifidobacterium bifidum", "Gliclazide", "Glimepiride", "Glibenclamide", "Repaglinide";
• hemicellulase, pancreatin, insulin, Troxerutin, Glibenclamide, Taurine, Rifamycin, calcium folinate, prednisolone, hydrocortisone;
• "Eprosartan", "Gliquidone", "Acarbose, "Gendevit", "Dipyridamole", "Clopidogrel", "warfarin", "epoetin", "glipizide".

Depending on the amount of funding from the local budget, it is possible to purchase drugs either free of charge or with a 50% discount.

What you need to have when going to the hospital

Reimbursing pensioners for medicines has a number of important nuances, and it all starts with collecting the necessary documents, which the citizen must provide to the attending physician. Therapists, paramedics, cardiologists, surgeons and other specialists with whom the citizen is undergoing treatment have the right to issue a prescription. The patient must have the following documents with him:

1. Passport.
2. SNILS.
3. Insurance policy.
4. Medical Card.
5. A certificate from the Pension Fund stating that the citizen did not write a voluntary refusal of additional medical care.
6. certificate of disability and other documents confirming the right to receive benefits.

The doctor must write out a prescription in two copies, one of which the citizen provides to the pharmacy kiosk, and the other to the regulatory body that distributes social benefits, which includes benefits for receiving medicines for pensioners.

The doctor, for his part, also sends a request to the state pharmacy; it often happens that the required drug is not available, and you have to wait for some time for its delivery. To make the task easier, today there is a special service on the Internet for ordering the necessary medicine. To do this, you need to go to the Roszdravnadzor website and fill out an application; here you can call the hotline and find out the details of the service in your region.

Design rules

After purchasing the necessary medications, the citizen must take all the papers to the territorial branch of the Pension Fund. Benefits for pensioners on medicines are provided only if they have the following reporting documents:

1. Prescription form according to a specific form 107/u.
2. Receipts and receipts confirming the purchase.
3. A certificate of all income and deductions.
4. If another person applies to receive benefits, it is necessary to provide a document confirming the relationship and a copy of it.

To avoid unpleasant bureaucratic situations, all documents, and especially the recipe, must be checked for signatures and seals, otherwise the form will be considered invalid and the person will have to perform unnecessary actions. In general, pensioners should be explained in an accessible form by those responsible, including the Compulsory Insurance department and employees of the Russian Pension Fund branch, about how to receive benefits for medicines.

How does the payment work?

All documentation is collected in advance and must strictly comply with the form; this application is considered socially important, so special attention is paid to all papers. According to the law, pensioners are not compensated in full for drug costs. In each region, the annual amount of funds allocated per person is established; usually it is no more than 25 thousand rubles.

Moreover, a pensioner can receive compensation only in the amount of 13% of expenses. Today, the legislation stipulates the maximum deduction amount - 15,600, which is 13% of 120 thousand rubles. Typically, citizens spend much less, about 10 thousand rubles, and, therefore, have the right to count on compensation in the amount of 1,300 rubles. So, there is little support for medicine for old-age pensioners from the state; many refuse this social service in favor of paying monetary compensation.

Benefits for labor veterans

Unfortunately, due to austerity policies, people who received an honorary title for special merits and efforts shown during work had many benefits canceled in 2017 and were replaced with some bonuses and privileges. But in terms of medical care, almost all services remained unchanged.

Benefits for medicines for labor veterans and pensioners are provided free of charge in any region of the country. However, a citizen can only obtain the necessary medications from government agencies. In 2017, the list of insurance services even included dental treatment, subject to the purchase of equipment at one’s own expense. In all other respects, the same procedure is provided for obtaining medicine for retired veterans. Benefits are provided upon submission of all documents confirming this right.

Refusal of free medications

The legislation provides for situations when a pensioner can refuse the state package of social assistance in favor of paying the cash equivalent, and this can be done either completely or partially. The issue is regulated by Part 3 of Art. 6. 3 of Law No. 178-FZ. You can find out more about how to refuse benefits for medicines for a pensioner in the territorial department of the Pension Fund of Russia.

First you need to decide what services the citizen refuses. This could be free travel, provision of medicines or spa treatment. You can select the entire list or one of the items, for example, In this case, an application for refusal to receive social services is submitted to the Pension Fund at the place of residence. The deadline for submitting documents is until October 1 of the current year, the application is valid until December 31 of the next year, after which the application can be extended or the social package renewed.

The total amount of payments today is 1048.97 rubles, of which 807.94 rubles. intended for the purchase of medicines, 124.99 for sanatorium treatment and 116.04 for travel in suburban transport.

Other medical services

Benefits for pensioners on medicines are not the only government measure to support older people. In addition, the legislation provides for the following medical services:

• the opportunity to get vaccinated for free;
• veterans and disabled people who are retired are provided with additional treatment in the country's sanatoriums; Each region has its own procedure for obtaining vouchers; for clarification, you can contact your local physician;
• free travel to the place of treatment;
• medical examination is provided every three years;
• free service in any public clinics in the country;
• discount on prosthetics for missing limbs.

Pensioners with the status of disabled veterans of the Great Patriotic War, residents of besieged Leningrad, have the right to undergo medical examination once a year.

FAQ

Every year the government sets new tariffs and indexation rates for pensions, as well as rules for receiving and a list of benefits included in the social package of state assistance. Elderly people in Russia are always anxiously awaiting these changes and innovations; for example, the issue with the law on working pensioners has not yet been resolved; the government has postponed the adoption of this decision for some time. As for social assistance, at the federal level it remained unchanged, so benefits for pensioners for medicines in 2017 will be paid as before.

Another equally important issue for older people is the problems associated with obtaining free medications. Sometimes it turns out that on paper a pensioner has benefits for medicines, but in reality he cannot receive them. Therapists often refuse to write prescriptions, citing insufficient funding or lack of stock in pharmacies.

According to the law, medications must be provided upon first request; if medications are unavailable, the employee must either order the product or extend the validity of the prescription.

Often, pensioners find themselves completely defenseless against the bureaucracy of the system and everywhere they encounter refusal and misunderstanding. Don’t give up; a citizen always has the right to write a complaint to the territorial office of the Ministry of Health or report a case of refusal via the hotline.

The legislation of the Russian Federation provides for the provision of funds to pay for medicines, that is, monetary compensation for medicines to pensioners. Thus, people who have reached retirement age can count on a refund of money previously spent on purchasing medicines. This applies to medications purchased with a doctor's prescription for the treatment or prevention of diseases.

The law also stipulates the provision of free, that is, reduced-price medicines to certain groups of citizens. These are not only pensioners, but also working citizens of pre-retirement age who work in hazardous industries. This also includes large families, young children under 3 years of age, or children from single-parent families.

The state program allows all pensioners living in the Russian Federation, without exception, to receive compensation for medicine if they spent their own money on treatment or medicine.

Pensioners in Russia can also count on preferential sanatorium and resort vouchers. In order to get such a permit, you need to be patient and read this article carefully.

In this article we will tell you how to receive compensation for medicines for pensioners in 2016-2017. There is a special tax deduction, which is described in Art. 119 Tax Code of the Russian Federation. This is one of the so-called social deductions. Thus, the pensioner receives the right to return part of the taxes paid to the state. The same applies to paying for treatment not only for yourself, but also for relatives.

Get compensation for medications It's easy for retirees. But you need to correctly collect the necessary documents. Such tax deductions greatly facilitate the payment of medical expenses, which is why the state recognizes them as socially significant. In order to exercise your right, you need to submit a corresponding application to the tax service.

The most important thing to remember is that you need to collect documents in advance. That is, even at the stage of contacting a medical organization for help. It is important to keep track of your prescriptions yourself. All recipes must be sold in the required quantity. One is for purchasing medicines, and the other is for providing them to the relevant authorities.

Cash compensation for the purchase of medicines can only be provided if a complete package of documents is available. It includes:

Prescriptions for all medications. The form for filling out all prescriptions must correspond to form 107/у;
Receipts and other documents confirming the fact of purchase of drugs according to the specified prescriptions;
Certificate of the amount of all pension payments.

There are situations when it is impossible for the pensioner to whom they are entitled to receive funds personally. Then relatives or trusted representatives can get involved. Relatives include only children, spouses and parents. If documents for compensation are submitted not by the pensioner personally, but by another person, it is necessary to attach another document to the package of documents - a document confirming the relationship.

After collecting a complete list, you need to submit the prepared package of documents to government authorities. In this case, in order to receive compensation for medicines for pensioners, you need to contact the Pension Fund of the Russian Federation. You should contact the territorial authority at your place of residence or registration.

Do not forget that pensioners are paid only part of the amount, and not the entire amount spent on treatment. The legislation stipulates the maximum amount of payments that can be paid per year. Today, the maximum deduction can be 15,600 rubles, which is 13% of 120 thousand rubles. If you spent 10,000 rubles, you can expect to receive only 1,300 rubles.

Pensioners in Russia can be called one of the most vulnerable categories of the population. That is why, as part of social assistance, they are provided with benefits accepted not only at the federal, but also at the regional level.In this article, we will look at the privileges that Muscovites and pensioners of the Moscow region will be able to take advantage of in 2017, and also go through the latest changes, one way or another related to various social programs.

Social benefits for pensioners in Moscow in 2017. Benefits provided at the federal level

To begin with, we will list federal social benefits for pensioners, which are provided in absolutely all regions. All of them can be divided into three large categories:

Privileges for paying property taxes. They imply complete exemption from tax deductions on owned real estate. It is important to know that benefits are provided only for one object belonging to a specific category of real estate. That is, if a pensioner is the owner of an apartment, a private house, any outbuilding and a garage at the same time, he will be exempt from taxes altogether. This is due to the fact that each of the objects we list belongs to different types of real estate.

Exemption from income tax. It is not charged on any types of pension payments, as well as on financial assistance provided to a pensioner once a year, and on funds allocated for health resort treatment and the purchase of medicines (if the money is provided by the former employer). Any payments other than pensions are not taxed in an amount of no more than four thousand rubles.

Benefits for pensioners who, after retirement, continue to work. These include the opportunity to take additional annual leave (at your own expense), as well as the absence of the need to work 14 days after submitting your resignation.

Social benefits for pensioners in Moscow in 2017. Benefits for paying for housing and communal services in Moscow and the Moscow region

After describing the federal benefits, you can move directly to the privileges that pensioners in Moscow and the Moscow region can count on. The first category related to them is the benefits that a person who has retired receives when paying for housing and communal services:

every month, regional authorities compensate pensioners for the cost of telephone communications within the city (the amount of preferences currently amounts to 190 rubles);

All residents of the capital who have reached retirement age are exempt from paying for garbage collection.

In addition, in Moscow and the Moscow region there are subsidies for those pensioners who pay for utilities more than 3-10 percent (the exact interest rate is determined depending on the income received) of the total family income.

Compensation is paid after completing the relevant documents and receiving a positive decision.

Social benefits for pensioners in Moscow in 2017. Benefits provided to social card holders

Relatively recently, the so-called social card began to operate in the capital, which gives the right to receive a number of additional privileges. Their list is established by regional authorities, and in 2017 it will look like this:

the opportunity to use public transport services (including the metro) for free, as well as travel without paying for commuter electric trains. Today there are persistent rumors that this preference has been replaced by monetary compensation for travel costs amounting to 400 rubles monthly;

the opportunity to use the services of the clinic without presenting a health insurance policy;

providing discounts on a variety of goods purchased at those retail outlets where you can use the Maestro “Social” card for payment.

The card mentioned above has another important advantage. The balance of your own funds accrues 3.5 percent per annum, so the payment instrument can be used as a savings book.

Social benefits for pensioners in Moscow in 2017. Benefits for purchasing medicines

Subject to the following conditions, capital pensioners can also take advantage of benefits for the purchase of medicines:

the citizen receives the minimum pension payments provided for in Moscow and the Moscow region;

there is a prescription for the medicinal product written by the attending physician;

a pensioner purchases medications for outpatient treatment.

The discount on the vast majority of medications is 50 percent, but there are exceptions. For example, if medications are needed to treat diabetes or cancer, they are provided free of charge.

Social benefits for pensioners in Moscow in 2017. Other privileges provided to pensioners in Moscow and the Moscow region

Among other things, the following types of benefits provided to pensioners are in effect in Moscow and the Moscow region:

the opportunity to receive a free voucher for sanatorium treatment every year. This privilege is granted only on the basis of an appropriate medical report;

every pensioner has the right to social services during the day, to assistance in the form of purchasing food and medications;

burial services for pensioners are provided to their relatives on preferential terms;

Residents of the capital and other regions of the country have the right to a 50% discount (persons over 70 years old) or a complete exemption (from 80 years old) from paying contributions for major repairs of a residential building. This benefit is provided on a reverse payment basis. That is, the pensioner first makes a contribution and then receives compensation in the established amount to a special bank account or to a social card;

the opportunity to use patronage services, sanitary and hygienic assistance;

the right to free dental prosthetics. This privilege does not apply to expensive modern designs.

Social benefits for pensioners in Moscow in 2017. Benefits for pensioners with disabilities

Pensioners who, based on medical indicators and the results of a medical and social examination, have been assigned one of three disability groups can count on a number of additional benefits. Privileges for this category of persons include:

compensation for housing and communal services, payment for electricity, gas, hot and cold water supply;

free travel on city public transport, which, at the request of the disabled person, can be replaced with monetary compensation paid monthly;

the opportunity to pay land tax with a 50 percent discount;

The same discount is provided for transport tax. The benefit applies to one unit of equipment whose power does not exceed 150 horsepower;

the opportunity to file claims free of charge in courts of various instances if the amount of the claim is no more than one million rubles;

50% discount on taxes for notary services;

the opportunity to purchase rehabilitation equipment on preferential terms - wheelchairs, orthopedic shoes, hearing aids, etc.;

provision of medicines for the treatment of tuberculosis, diabetes, cancer and other serious diseases free of charge or with a 50% discount;

free travel on commuter trains and electric trains if the pensioner is undergoing treatment in another locality.

In the last couple of years, due to the financial crisis, the state has been trying by all means to save money, which leads to the curtailment of various social programs and the abolition of most benefits. However, all of the above privileges for pensioners and people with disabilities will be in full effect in 2017, helping the most vulnerable categories of the population of our country.

Social benefits for pensioners in Moscow in 2017. Latest news for today. Indexation of benefits

Moscow Mayor Sergei Sobyanin instructed the head of the city’s social protection department to work on the issue related to the indexation of benefits for pensioners in the capital.

“Unfortunately, due to the high inflation that occurred in previous years, the incomes of pensioners in real terms have not increased; unfortunately, they are decreasing,” the mayor said at a meeting of the presidium at the capital’s mayor’s office on Tuesday.

Sobyanin recalled that the city has established benefits for capital pensioners that are not available in other regions, since “life in Moscow is more expensive.”

“I ask you to hold meetings with veterans and pensioners and see to what extent and what benefits we should index in the future. I ask you to carry out this work and report,” Sobyanin concluded.

The right to enjoy various benefits and deductions in our country is given not only to vulnerable groups of the population, as it may seem to the average person, but also to working citizens. So, you can also receive a tax deduction for dental treatment - however, subject to certain conditions and procedures. Read our article on how to take some money from the state.

Reasons for receiving

In order to understand the mechanisms of the benefit that you are claiming in the situation of receiving a tax deduction for dental treatment and prosthetics, you need to understand the basic concepts. The key is the term social tax deduction.

We need to take a closer look at the tax code of the Russian Federation. It explains who is entitled to deductions when determining the size of the tax base.

In fact, a tax deduction for dental treatment is a reduction in the tax base. But since employers pay taxes for working citizens, the tax deduction turns into receiving additional money from the state. Currently, the tax rate on personal income is 13% of wages. It is this money that went to the tax office from the employer that can be returned.

Working citizens can receive a tax deduction for dental treatment. Unemployed people or entrepreneurs with a simplified tax rate cannot count on deductions.

There are restrictions on deductions that the law imposes:

• You cannot return more than 120 thousand rubles per year
• The taxes transferred by the employer at a rate of 13% under the personal income tax section should be enough to pay deductions.

This can be deciphered as follows: if you had your teeth treated and spent 250 thousand rubles, then by law you can return only 120 thousand. But if your employer transferred only 60 thousand rubles in taxes to you this year, then you will only get 60 thousand back. rubles, despite the right to receive 120 thousand rubles.

Types of services

You can get a tax deduction for dental services, we have decided on that. But what are dental services? Which ones are included in the list of deductions and which ones are not? Let us clarify which regulatory documents regulate these issues.

Most often, people receive tax deductions for dental treatment and prosthetics for the following expenses:

• Installation of implants
• Formation of bridge brackets
• Treatment of caries
• Removal of teeth, including wisdom teeth
• Restoration of damaged teeth
• Dental prosthetics services

In law

The government was preoccupied with this issue and developed an entire decree No. 201, in which, on as many as 35 pages, it published a list of medical services and expensive types of treatment, including a list of medications, for the costs of which you can receive a tax deduction for dental treatment. Of the species not listed above, you can also include in the list on our topic:

• Replantation of teeth
• Installation of metal-ceramic structures (crowns and bridges)

More than 120 thousand

You can confirm your right to a deduction for dental prosthetics using a government letter dated December 25, 2006 (see appendices to published resolution No. 201). But at the same time, the department added the authority to extend certain services to a special category of social deductions to the Ministry of Health and Social Development of the Russian Federation. And in its letter it already classified prosthetics as a special type of service under code 2.

In fact, this means that for the services listed in the government decree, you will be limited to a deduction amount of 120 thousand rubles. But there are no restrictions on dental prosthetics. The main requirement is that the dental clinic has a license and confirms that the services provided to you can be classified as services with code No. 2. It will not be possible to challenge the decision of a medical institution. But you can always apply if necessary.

Refusal

There are situations when you will receive a refusal to return money for dental treatment through the tax office. In fact, there are not many of them, but some are quite popular.

• You do not have income at the 13% rate - here you will have to check with your employer exactly what tax he pays for you. Usually it is personal income tax, but situations are different. So, now some companies hire workers under contract agreements. Some suggest making an individual entrepreneur. Study the situation
• The medical organization does not have a license. This can be an unpleasant surprise - you collect documents, come to the tax office and it turns out that you cannot receive a deduction because during your treatment the institution’s license had expired. Yes, such situations can often be found
• The treatment was carried out at the expense of the compulsory health insurance fund. Trying to claim a tax deduction for dental treatment when you didn't spend any money on it is a bad idea. If you try, the authorities may regard it as an attempt at fraud, and it will not end well
• The treatment did not take place in our country. If you had your teeth treated while on vacation in another country, you will not be able to reimburse the costs using a tax deduction.

Who is eligible?

You can receive a tax deduction for dental treatment not only for yourself, but also for other people:

• For parents, if you prove that it was you who spent money on their treatment
• For children, including those adopted or taken into care, with the appropriate documents
• For your spouse

In addition to the main category of working citizens, there are several other groups of people who can receive a deduction for dental services. Here we will not talk about deductions from personal income taxes, but about other options for receiving compensation.

Disabled person

Can I get a tax deduction for dental treatment for a disabled person? Of course yes. With the help of Decree of the Government of the Russian Federation No. 290. This document contains special categories of citizens who can receive compensation for treatment, including from the funds of various organizations. In this case we are talking about the Compulsory Health Insurance Fund. The scheme for receiving money looks like this:

• A disabled person gets his teeth treated and receives a referral to buy medicine or an expensive procedure.
• If it works, then the deduction is obtained according to the standard rules of the tax office.
• If not, then he needs to get documents from a medical institution stating that he spent his own money on treatment
• The Fund can provide him with a refund of up to 50% of money for purchased medications for dental treatment, or a full refund. It all depends on the specific situation

It is best to clarify information regarding the amount of compensation for a disabled person either at the territorial office of the Fund or at the insurance company from which you have a compulsory health insurance policy. Or check the information with the social protection authorities to which the disabled person is attached during the validity of this status.

Pensioner

To figure out how to return money for dental treatment to a pensioner, you need to carefully read Article No. 219 of the Tax Code of the Russian Federation. In short, a pensioner can count on additional money from the Pension Fund of the Russian Federation.

• It is necessary to collect all receipts for purchased medications and medical procedures performed.
• To obtain a so-called referral for treatment from a doctor is a paper written by a doctor on the official letterhead of a medical institution, which states the need to perform certain actions. You can get it from either your district physician or the head physician of the clinic where the dental treatment was performed.
• Contact the Pension Fund of the Russian Federation, where on their form you can write a request to compensate for expenses and make a refund for dental treatment

Child

Despite the right of a citizen to receive a tax refund for dental treatment, you can take a little more money from the state. So, if you are thinking about how to return money for dental treatment for a child who is not yet three years old, then it’s time to contact government decree No. 890. In it you will find a list of medications, including those purchased for dental services. The costs of these medications are subject to reimbursement.

• You need to carefully study regional legislation - every year in each region of the country local lists of drugs are adopted, for which regional budget money is allocated to reimburse the costs. Regions independently choose the amount, so you need to contact the local Ministry of Health.
• Having clarified this information, study the list of medications that you need to buy for your child for the treatment itself and recovery after it.
• Take your doctor's prescriptions and go to a pharmacy that participates in the regional drug program - check this information with the Ministry of Health or the Ministry of Social Protection or Development
• Receive a note from the pharmacy either that you bought the necessary medications, or that they were not there, so you had to buy them at another pharmacy
• Collect all receipts and documents and head to the health insurance fund. Write an application using their form and receive a partial deduction for dental treatment

How to get a?

The process of returning money through the tax office is quite complicated. There will be bureaucracy, difficult filling out applications for deductions for dental treatment and possible problems. We tell you a simple algorithm for obtaining.

Calculation

First, you need to understand how much money you can generally get from your 2019 dental tax refund. It's quite simple. Let's look at examples and derive the formula.

You have done prosthetics for 500 thousand rubles. This is an expensive service, so you can consider the tax deduction in full, without regard to the limit of 120 thousand rubles. It turns out - 65 thousand rubles, or 13% of 500 thousand.

If you received an income of 300 thousand rubles last year, you can receive a tax deduction in the amount of 39 thousand rubles - 13% of 300 thousand rubles.

To find out the amount withheld from you in the form of personal income tax over the past year, you need to contact your employer’s accounting department and provide you with a 2NDFL certificate.

List of documents

First of all, you need to fill out and submit the 3NDFL declaration. This can be done in several ways:

• Contact the tax office and ask for the form there
• Use the “State Services” services and fill out an electronic declaration in the taxpayer’s personal account - the link is provided when registering for the service
• The easiest way is to go to the official tax website and fill out a declaration using a program specially created for this.

In addition to the declaration, you need to collect several more documents:

• A copy of the license of the medical institution where you had prosthetics or dental treatment
• An agreement with a clinic for the provision of services - sometimes this is not provided immediately - the clinic must be required to fulfill this obligation. If they still insist on not issuing a contract even before the start of treatment, this is a reason to think that the institution does not have a license
• Certificate or check for payment for dental services
• 2NDFL certificates received at work
• Passport and its copy
• Application for a deduction

Statement

To correctly prepare an application for a deduction for dental treatment, you need to focus on the requirements of the tax office in your region. Basically, all application forms are the same, but it is better to call your subject’s tax office in advance and check if there are any special features. You can prepare an application in free form, but there is a possibility that it will not be accepted. You can view an example of a free-form deduction application on our website ().

In any case, the application must contain:

• Amount spent on medications and dental treatment
• Information about how much tax was withheld from you over the past period
• Receipts confirming the amount of money spent
• Details to which funds need to be transferred

The application is reviewed within three months.

Methods of receiving payments

In your application for a tax deduction, you can request a refund of taxes already paid or not take them into account in future transfers. You can apply for an income tax refund for dental treatment in such a way that your employer will pay you a certain amount on top of your salary for some time. It works like this:

• You file a deduction with the tax office, the algorithm is still the same. Just write in the application that you want to receive a deduction against future tax revenues
• Bring the agreed application to the employer, he will endorse it
• Now in the next and subsequent months you will receive more salary due to the fact that the employer will not transfer the money to the tax office, but will give it to you
• This method is convenient for those who have just gotten a good job, and there is no point in making a deduction for the previous year - there will be a loss of income

Let's look at an example. Ivanov had his teeth fixed in 2019. He spent a lot of money, and his deduction amounted to 50 thousand rubles. But since he practically did not work, his income declaration shows the withheld amount of taxes as only 15 thousand rubles. Now Ivanov has got a new job and receives 100 thousand rubles a month in salary and the employer pays 13 thousand a month in taxes for him. It is logical that it is more profitable for Ivanov to file a deduction for the next period and receive 113 thousand rubles monthly, and forget about 50 thousand for the past period.