Error-prone points of special additional deduction for individual tax-medical treatment for serious illness
1. In the medical expenses for serious illness, taxpayers are hospitalized at the end of the year and discharged at the beginning of the second year. How to calculate the deduction for such inter-annual medical expenses? Is it deducted separately in two years?
A: Taxpayers are hospitalized at the end of the year and discharged at the beginning of the following year. Generally, medical expenses are settled when they are discharged. Taxpayers who claim to enjoy medical deduction for serious illness shall be subject to the settlement time on the medical expense settlement form. Therefore, the medical expense expenditure belongs to the second year.
For example, if a taxpayer is hospitalized at the end of 2022 and discharged at the beginning of 2023, he can enjoy the deduction in 2024 if he meets the conditions of medical deduction for serious illness by the end of 2023.
2. Can I enjoy the deduction when I see a doctor in a private hospital?
Answer: For private hospitals included in the medical insurance settlement system, as long as the taxpayer’s medical expenses can be reflected and collected in the medical insurance system, the taxpayer’s expenses related to basic medical insurance can be deducted for serious illness according to regulations.
3. The husband and wife have serious medical expenses at the same time. If both of them are deducted from the husband, what is the deduction limit?
Answer: Husband and wife have eligible medical expenses for serious illness at the same time, so they can choose to deduct both of them from the husband’s side. The deduction limit is calculated separately. The maximum deduction for each person is 80,000 yuan, and the total maximum deduction limit is 160,000 yuan.
4. Special additional deduction for serious illness medical treatment, is it also necessary to deduct medical expenses for hospitalization, and medical expenses without hospitalization cannot be used as special additional deduction?
A: According to the Interim Measures, the medical expenses incurred by taxpayers related to basic medical insurance, after deducting the personal burden after medical insurance reimbursement (referring to the self-paid part within the scope of medical insurance catalogue), are deducted within the limit of 80,000 yuan. In other words, the medical expenses for serious illness only need to meet the above conditions, regardless of whether the taxpayer is hospitalized.
5. Does the out-of-pocket part of the medical deduction for serious illness include the out-of-pocket part under the deductible line of medical insurance reimbursement?
A: There is no provision for the deductible line of medical insurance reimbursement in the special additional deduction policy for serious illness medical care, so as long as it belongs to the deductible part within the scope of medical insurance catalogue.
6. How to inquire about medical expenses for serious illness?
A: You can download the "National Medical Insurance Service Platform" through your mobile phone, and after registration, you can query it through the "Annual Expense Summary Query" module on the home page. You can also fill in according to the medical service charges of seriously ill patients and the self-paid amount of personal burden within the scope of medical insurance catalogue on the bills related to medical insurance reimbursement.
Original title: "Error-prone points of special additional deduction for individual tax-medical treatment for serious illness"
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