Medicare Benefit Tax Statement
Assists you to claim the Net Medical Expenses Tax Offset in your annual tax return.
About the statement
Your Medicare benefit tax statement has information about medical services and expenses for your chosen Medicare card. It is based on claims processed by Medicare during the financial year - not necessarily services you received during the financial year. For example, if the medical service was performed in 2013-14 and not processed by us until 2014-15, the medical service will appear on your 2014-15 Medicare benefit tax statement.
The statement only includes services a Medicare benefit has been paid for. It does not include bulk bill and in-hospital claims.
The statement may help you when claiming the Net Medical Expenses Tax Offset in your tax return. If your net medical expenses, including Medicare and non-Medicare items, are over the Australian Taxation Office (ATO) net medical expenses threshold, and you have either received this offset in your 2013-14 income tax assessment or have paid for medical expenses relating to disability aids, attendant care or aged care, you may be eligible to claim the net medical expenses tax offset.
To check if your net medical expenses are over the relevant claim threshold, you need to know the total amount of medical expenses for you and your dependants during the financial year. You then deduct any benefits you received from Medicare and your private health insurer, or any other reimbursements you received for medical expenses during the financial year. If this amount is over the relevant claim threshold and you meet the eligibility criteria outlined above, you can claim the net medical expenses tax offset. Read more about threshold amounts and eligibility for the current financial year on the ATO website.
Your Medicare benefit tax statement will include:
- service type - the type of service that’s been claimed on your Medicare card during the financial year for:
- medical - services provided by all doctors, including radiologists, pathologists and other specialists
- optical - services provided by optometrists
- dental - services provided by approved dental practitioners
- charge - the total amount you were charged for each service claimed during the financial year
- benefit paid - the total Medicare benefit you were paid by Medicare for services you claimed during the financial year
- receipts presented - proof that indicates you paid for the service in full before you claimed the Medicare benefit. The amount listed is the difference between the charge and the Medicare benefit paid, also called out-of-pocket costs
- receipts unpresented - an indication that you didn’t pay for the service in full, before you claimed the Medicare benefit. For example, you might have made a partial payment or are paying the doctor in instalments. The amount listed is the amount Medicare can’t confirm you incurred. Added to the receipts presented, this amount will give you the difference between the cost and the Medicare benefit paid for the service
Unpresented receipts should be given to Medicare for Medicare Safety Net purposes. If you give Medicare unpresented receipts after you’ve requested your Medicare benefit tax statement, the amount in the benefit column may change.
Your Medicare benefit tax statement doesn’t include bulk billed services, in-hospital services, or simplified billing claims, because there’s no cost to you. Billing agents and private health insurers issue separate statements that report financial details of in-hospital care.
When you use your Medicare benefit tax statement, you should check the services listed on your Medicare benefit tax statement against the receipts you received from Medicare to make sure the services listed were claimed within the correct financial years.
An example of the information on a Medicare benefit tax statement.
|Patient's name||Service type||Charge||Benefit paid||Receipts presented||Receipts unpresented|
|John L Citizen||Medical||$120.00||$85.55||$34.45||-|
|Jane M Citizen||Medical||$250.30||$190.20||$54.00||$6.10|
|Robert P Citizen||Medical||$45.00||$38.25||$6.75||-|
|Mary T Citizen||Medical||$105.00||$95.00||-||$10.00|
Request a statement
You can ask for a Medicare benefit tax statement in a number of ways.
Use the ATO e-Tax application to download your statement into your e-tax application. You will need your tax file number (TFN), Medicare card number and a previous notice of tax assessment number.
Use your Medicare online account through myGov to download a copy of your Medicare benefit tax statement to keep for your personal records, give it to your accountant or lodge with your paper tax return. Register now.
Complete the Medicare benefit tax statement online form. We will send the statement to you at the address we have for you in our records.
We can print your statement at a service centre for the current and previous year. You will need to show your Medicare card and one of the following:
- current driver's licence
- current passport
- birth certificate or extract
- naturalisation or citizenship certificate
- Department of Foreign Affairs and Trade identification documents, or
- school or tertiary photo identification card
Complete a Request for a Medicare benefit tax statement form if you need a statement for a financial year more than 2 years before the date of request, or if you have been transferred or copied from one Medicare card to another during this financial year. Post it to the address on the form.
Information is only available for the past 4 financial years. Do not send your Medicare card when you send your request by mail.
Call us on 132 011. You will be asked for:
- your Medicare card number
- your personal details
- personal details of the people who require a Medicare benefit tax statement, and
- applicable financial year
We will send the statement to the address we have for you in our records.
Request a statement for other people
You can ask for a Medicare benefit tax statement for yourself and other people under the age of 18, who are listed on your Medicare card.
You can also ask for tax statements for other people listed on your card who are 18 or older. However, due to privacy reasons, we will send the statement to those people at the address we have for them in our records.
You can only ask for a tax statement if you are 14 or older.
People on 2 or more Medicare cards during a financial year
If you have been on more than one Medicare card during a financial year, you will need to send 2 requests to get a statement for:
- your current Medicare card, and
- a previous Medicare card. Complete a Request for a Medicare benefit tax statement form and post it to the address on the form
If you have transferred from another card, you can make a request for your information from that card.