Can I claim tax relief on previous year's medical expenses on this year tax return?

toby5

I have receipts for medical expenses from 2020. I didn't claim tax relief in 2020, as I didn't have any tax to pay. Can I claim it on this year's tax return, or does it have to be the same year as the expense?

relax carry on

https://www.boards.ie/discussion/2058257618/can-i-claim-tax-relief-on-previous-years-medical-expenses-on-this-year-tax-return

No as the expense incurred in 2020 can only be claimed against tax paid in 2020. The post above is referring to the 4 year claim limit which means you have up to 4 years to claim the 2020 expense against your 2020 tax in a 2020 tax return.

L1011

https://www.boards.ie/discussion/comment/119435332#Comment_119435332

Not against a different year they can't (they said they didn't pay any tax in 2020).

toby5

https://www.boards.ie/discussion/comment/119435185#Comment_119435185

Thanks for all the replies, but I think @relax carry on and @L1011 are right. After more googling, I found form MED 1, which notes:

"Relief is normally claimed for expenses paid in each tax year (1 January to 31 December). However, you may elect to claim in respect of expenses incurred in the tax year even though they may be paid later. If you so elect, all amounts claimed for the year must relate to amounts incurred in the year. (...) A claim for tax relief must be made within 4 years after the end of the tax year to which the claim relates."

It is also explained on the revenue page (since I'm new to the forum, I can't post the link):

I think it all implicitly says one should claim the relief for the year of the expense or the payment.

https://www.boards.ie/discussion/2058257618/can-i-claim-tax-relief-on-previous-years-medical-expenses-on-this-year-tax-return

Yep. You can claim (separate for each year) for up to 4 previous years' medical expenses. So for 2022, you could claim for 2021/2020/2019/2018.

beachhead

You can claim for those expenses.If,you have an online account put in a claim now,otherwise paper before Oct 31st

StevenToast

So if self employed....how do you claim for medical expenses for 2019, 2020 if you have not done so already....do you need to amend those previous years returns to include those expenses??

Xander10

https://www.boards.ie/discussion/comment/119435369#Comment_119435369

You can submit med 1 forms via ROS, which will suffice.

relax carry on

https://www.boards.ie/discussion/comment/119435369#Comment_119435369

Yes. Just edit the form 11s already submitted on ROS and fill in the health expenses section.

toby5

https://www.boards.ie/discussion/comment/119435399#Comment_119435399

From the revenue website:

"The Med 1 is no longer available. Health expenses are claimed through your Income Tax (IT) return. You can claim relief on health expenses through myAccount or Revenue Online Service (ROS). If you are unable to use myAccount, please contact your Revenue office.

If you are self-assessed, sign into ROS and complete the health expenses section on your annual IT Return (Form 11)."