Income Tax 2026: taxpayers must pay attention to the cross-checking of medical expenses

Amounts reported by the taxpayer in the return will be automatically cross-checked with receipts issued by healthcare professionals

Each year, the Federal Revenue Service has improved its ability to cross-check data and monitor taxpayers. In the 2026 Individual Income Tax (IRPF) season, the tax authority has tools to compare healthcare expenses with a high degree of accuracy.

This is an important point to note, considering that last year, 32.6% of tax audits were triggered by inconsistencies (“malha-fina”) in medical expenses, making them the leading cause of issues with the tax authorities.

In January 2025, Receita Saúde became mandatory for issuing receipts by self-employed professionals such as dentists, physiotherapists, speech therapists, physicians, psychologists, and occupational therapists. In addition, healthcare providers that are legal entities report information through the Healthcare Services Statement (Dmed).

In other words, documents generated from these sources are instantly stored in the Federal Revenue Service’s database, requiring taxpayers to be extra careful when filing their returns.

Also see: Receita Saúde: App will be mandatory in 2025 for medical expenses

Medical expenses vs. pre-filled tax returns

Information regarding healthcare expenses contained in these systems is automatically entered into the pre-filled income tax return.

However, this does not mean that the taxpayer is exempt from verifying the information, as explained by Rosana Villardi, partner and manager of the DPC Private division at Domingues e Pinho Contadores. “The IRS has warned that even information that has been pre-filled must be verified and confirmed by the taxpayer. It is essential to check for any inconsistencies in the uploaded data,” advises the expert.

She also explains that if a taxpayer claims medical expenses that are not listed in Receita Saúde, there is a risk that the tax return will be flagged for review. “Even if the taxpayer can provide proof of the expenses later, they are still subject to scrutiny and questioning by the tax authorities,” she notes.

Handling medical expenses on your Income Tax Return

It is important to note that you can only deduct expenses from your income tax return if they qualify as medical expenses for tax purposes and you have proof of payment.

As long as they are properly documented, there is no limit on the deduction of medical expenses on your income tax return.

When seeing self-employed healthcare professionals, it is important to verify that they use the Receita Saúde electronic system.

Another tip is to pay close attention to medical expense receipts for dependents, so that you can claim the appropriate deductions on your tax return.

“With the Federal Revenue Service now capable of such extensive cross-checking, organization and transparency are the only safe path for taxpayers,” concludes Rosana.

Also see: Income Tax 2026: Federal Revenue Service announces the rules for this year’s tax returns

IRPF 2026 in compliance

The DPC Private team provides services to individuals, ensuring a smooth and fully compliant income tax season. Count on this support: dpc@dpc.com.br.