Income Tax: Can I declare my mother’s health plan?

I pay my mother health insurance. The invoice comes in my name. Can I deduct this expense? (NBC)

As a health plan holder, you cannot deduct the amounts referring to your mother if she declares it separately. Your mother may be considered a dependent if, in 2021, she received income, taxable or not, of up to R$22,847.76. If your mother chooses to file it separately, she will be able to deduct the health insurance expense for her portion. Therefore, even declaring separately, each one can inform in his declaration the part that fits him in the health plan, according to the proof provided by the operator.

My health plan is linked to my father’s plan (I am no longer dependent on him and I declare separately). In the plan report, the expenses with each beneficiary are detailed. Can I declare these expenses on my IR? (RPP)

As a health plan holder, your father cannot deduct the amounts related to your share, as you declare it separately. You can only deduct your part of the health plan, as detailed on the income statement provided by the operator.

Source: IOB Consulting

The deadline for submitting the 2022 Income Tax ends at 11:59 pm on May 31. In all, 34.1 million declarations are expected. Whoever is obliged to declare and misses the deadline pays a minimum fine of R$ 165.74, which can reach 20% of the tax due in the year.

For those who have tax to pay, the single quota or first installment expires on May 31. It is possible to pay the IR in up to eight installments.

SEE THE 2022 IR PAYMENT CALENDAR:

WHO NEEDS TO DECLARE THE GO IN 2022:

• Workers, retirees and public servants who received taxable income of more than BRL 28,559.70 in 2021
• Who received exempt, non-taxable or taxed exclusively at source income above R$ 40 thousand in 2021, which includes the FGTS (Fundo de Garantia do Tempo de Serviço) and unemployment insurance, for example
• Who had, on 12/31/2021, assets and rights of more than BRL 300 thousand
• The taxpayer who carried out an operation on the Stock Exchange in 2021
• Who moved to Brazil and was here on 12/31/2021
• The taxpayer who opted for the IR exemption on capital gain (profit) on the sale of residential property whose value was applied to the purchase of another property in the country, within a period of up to 180 days from the sale
• Who had gross income from rural activities of more than BRL 142,798.50 or wants to compensate for losses in this area