The health plan must be declared on the 2024 income tax return –

The 2024 income tax filing deadline begins on March 15 (when the IRS must release the income tax generation program) and ends on May 31.

Medical expenses, including health plan expenses, can and should be declared on the Personal Income Tax Form (IRPF), as they are among the main items that can generate increases in the value of your refund or reductions for any tax due. This is because there are no limits to the amount that will be included in this category, unlike others.

Medical expenses not only for the taxpayer, but also for their dependents and dependents (i.e. those who receive alimony by court decision) can be considered in the same return.

The types of expenses that can be included are for doctors in any specialty; Dentists and physiotherapists. Psychologists. Speech therapists. Occupational Therapy; Hospital expenses, such as hospitalization, surgeries, and deliveries; Laboratory testing expenses. Prosthetics and orthotics; radiological services; Dental prosthetics; And monthly payment A recognized health plan Or dental plans.

The ad may also feature certain cosmetic procedures performed by doctors, such as dermatologists (rather than dentists or estheticians) and in medical settings.

Medications (even those for continuous use) are not deductible expenses; Vaccines; Nurses or attendants. Glasses or contact lenses. Wheelchairs or crutches. hearing aids; Consultations with acupuncturists. DNA tests to prove paternity; Expenses associated with a hospital stay; Expenses for people who do not depend on or support them; Travel and accommodation expenses for medical treatment.

Some exceptions occur when these expenses, such as medications or vaccines, are part of the hospital bill.

Health operators must send beneficiaries a document that includes a statement of payments, that is, the total amount spent on the plan in the previous year. The field where medical expenses are entered on the declaration is called “Payments Made,” and in the case of a health plan, the code is “26 – Health Plans in Brazil.”

However, in order for these expenses to be calculated, the declaration must be made in the full form, not in the simplified form. For example, only health, education and dependent expenditures are included in the full version of the IRPF.

How do I declare health plan participation expenses?

A declarant cannot take health plan expenses into account in income tax unless he or she pays them. If a plan is paid entirely by the company, with no payroll deductions or copayments, expenses cannot be included on the return.

But if there is any copayment item charged by the company, such as in the case of a consultation, a non-covered procedure, or even expenses with dependents, the amount that came out of the taxpayer's pocket may appear as a health expense on the employee's return. In this case, the salary stub is sufficient evidence.

The same applies to the case of A Health plan of the legal entity which has been paid in full by the declarant holder, for example, in the case of a person working as a micro-individual entrepreneur (MEI). In this case, the taxpayer must prove that it was he who incurred the expenses and only then are they included in the IRPF.

How do I declare reimbursement for consultations or procedures?

In some health plans, whether corporate or individual, there is the possibility that the beneficiary will receive compensation for consulting a specialist or for a procedure that is not covered by the insurance company (this type of information is important when making decisions). Health plan quotesbefore signing the contract).

In the IRPF declaration, the refund is not subject to deduction, as the amount is already considered to have been returned to the taxpayer. In this case, the declarant must report the refund amount in the “Non-deductible premium/refund” field.

If the cost of the consultation is R$500 and the amount reimbursed by the plan is R$180, you must declare R$500 in the “Amount Paid” field and R$180 in the “Non-deductible premium/refundable” field. Therefore, the system will calculate that the amount to be considered for refund purposes is only R$ 320.

Be careful when filling out the ad

According to tax experts, medical expenses are the biggest reasons taxpayers fall through the cracks of the IRS.

Therefore, the documents must be in order. Invoices or receipts must include the name of the doctor or institution holding the CNPJ or CPF, the total amount spent and the name of the beneficiary.

Before you begin filing your return, it is important to have sufficient and organized documentation on hand, such as receipts, invoices and proof of payment, which are necessary to confirm declared expenses.

Simple errors when filling out the form, such as entering data into incorrect fields or leaving blank spaces, can lead to inconsistencies and even an inaccurate grid.