Medical Deductions Limited to Dependents as IRPF 2026 Filings Top 7 Million

Overview

• Receita Federal reports more than 7.2 million IRPF 2026 returns received so far, with 66% using the pre-filled form and 78.6% set to receive refunds.
• Tax officials and specialists say health expenses are deductible only when the patient is the filer or a declared dependent, no matter who paid the bill.
• Filing ineligible medical costs can lead to the Receita’s “malha fina” audit because the agency matches expenses to the CPF of the person treated.
• One lawful option is to list an eligible relative as a dependent to claim their health costs, provided the filer actually paid and keeps receipts.
• Commonly missed deductions include therapy and lab exams, dental prostheses and health plans, certain education fees, and PGBL contributions up to 12% of taxable income, with returns due by May 29.