Updated on - 03 Feb 2026
Filing your Income Tax Return (ITR) involves several sections, and one important part for taxpayers with health coverage is Schedule 80D. This section allows you to claim deductions for health insurance premiums, helping reduce your overall taxable income.
Many people are unsure how to fill it correctly or what information is required. Understanding the structure of Schedule 80D ensures accurate filing and helps you make the most of available tax benefits. This guide explains how to fill Schedule 80D in ITR and claim the full deductions you are eligible for.
What is Schedule 80D in ITR?
Schedule 80D in ITR refers to the tax deductions taxpayers can claim for the premiums they pay for medical insurance policies. These policies can be for self, parents, spouse and dependent children. This section also allows deductions for medical expenses of uninsured senior citizens (aged 60 or above). These deductions can be claimed by individuals and Hindu Undivided Families (HUF).
Maximum Deductions Under Section 80D:
Individuals (non-senior)
- Up to ₹25,000 for premiums paid for self, spouse and dependent children
- Additional ₹25,000 for premiums paid for parents (if parents < 60)
Senior Citizens:
- Up to ₹50,000 for self, spouse and dependent children (if the taxpayer or spouse is ≥ 60)
- Additional ₹50,000 for parents (if parents ≥ 60)
Maximum Deduction Possible:
- ₹75,000 (if you < 60 and parents ≥ 60)
- ₹1,00,000 (if you ≥ 60 and parents ≥ 60)
HUF:
- Up to ₹25,000 for premiums paid for HUF members below 60
- Up to ₹50,000 for HUF members aged 60 or above
Within these limits, up to ₹5,000 can be claimed for preventive health check-ups, which is a sub-limit included in the above caps.
Fill Schedule 80D in ITR
Follow these steps to claim your deductions:
- The first step is to visit the ITR e-filing portal and log in with your credentials.
- You will find a list of ITR forms. Select the one that applies to you, like ITR-1 Sahaj or ITR-4 Sugam.
- Next, click on ‘Tax Deductions’ under the ‘Gross Total Income’ section.
- Under the ‘Tax Deductions’ section, confirm that you wish to claim deductions for medical insurance premiums and preventive health check-ups
- Fill out Schedule 80D accurately on the next window. Enter complete and correct details of health insurance premiums and preventive health check-up expenses that you have incurred during the financial year.
- If you pay premiums for senior citizen parents, provide the necessary information to claim the deduction.
- After filling in all the details, click ‘submit.’
Documents Required for Claiming Health Insurance Tax Benefits
While uploading documents is not required when filing your ITR, it is important to keep certain documents ready for verification. You should have your health insurance policy documents that list the insured members, coverage and policy term, along with premium payment receipts made through approved non-cash modes.
Bank statements can help verify payment dates, and bills for preventive health check-ups are useful if you plan to claim related deductions.
Additionally, if you are claiming deductions for dependent parents, keep their insurance details handy. Having these documents ensures your entries in Schedule 80D are complete and accurate.
Common Mistakes to Avoid While Filing Schedule 80D in ITR
Several common errors can reduce your deduction or trigger notices from the tax department. Avoid entering incorrect premium amounts, such as including GST or ineligible charges. Only premiums paid for dependent parents are eligible, so do not include non-dependent parents.
Cash payments are not allowed for insurance premiums, except for preventive health check-ups. Make sure the age category is correctly updated, as deduction limits vary for senior citizens. Don’t forget to include preventive health check-up claims within the eligible limit.
Selecting the correct relationship category; self, spouse, children or parents, is important, and the deduction is allowed only if you are paying the premium from your own income. Avoiding these mistakes ensures you claim the full deduction under Section 80D.
How to Calculate Tax Deductions for Health Insurance Premiums?
The amount of deduction you can claim under Section 80D depends on who is covered under your health insurance policy and their age. For yourself, your spouse and dependent children, you can claim up to ₹25,000 per year, which increases to ₹50,000 if you or your spouse are senior citizens.
For dependent parents, the deduction is an additional ₹25,000, or ₹50,000 if they are senior citizens. Within these limits, up to ₹5,000 can be claimed for preventive health check-ups, which is a sub-limit included in the overall deduction.
It is important to note that premiums must be paid via non-cash modes, except for preventive check-ups, which can be paid in cash.
Conclusion
Filling Schedule 80D correctly is not just about claiming deductions; it’s about making your health coverage work for you while saving on taxes. Understanding eligibility, deduction limits, and keeping accurate records ensures you maximise your benefits without mistakes. Take a few extra minutes to review entries and stay organised, and you can turn ITR filing from a task into a tool for financial planning.
Get personalised advice on which health insurance plans you need, whether individual plans or critical illness insurance, by filling out the form provided on this page.
FAQs
1. Can preventive health check-ups increase my deduction under Schedule 80D?
Yes, you can claim up to ₹5,000 for preventive health check-ups within the overall deduction limit. This includes tests like blood sugar, cholesterol and cancer screenings. Planning these check-ups strategically can help you make the most of your eligible deduction.
2. What happens if I miss claiming 80D deductions in my ITR?
If you forget to claim your 80D deduction while filing, you can revise your ITR within the allowed period. Keep all payment receipts and policy details ready to update your claim accurately.
3. Can I split premium payments to maximise deductions?
Yes, if your policies cover both yourself and dependent parents, paying premiums separately for each can help you claim deductions fully within each limit rather than exceeding the cap.
4. Are there any tax benefits for HUFs under Schedule 80D?
Yes, Hindu Undivided Families (HUFs) can claim deductions of up to ₹25,000 for members below 60 and ₹50,000 for senior members. Proper documentation ensures HUFs can maximise these benefits without errors.
Disclaimer: The information provided in this blog is for educational and informational purposes only. It is not intended as a substitute for professional advice, diagnosis or treatment. Please consult a certified medical and/or nutrition professional for any questions. Relying on any information provided in this blog is solely at your own risk, and ICICI Lombard is not responsible for any effects or consequences resulting from the use of the information shared.