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6 items of individual income tax special additional deduction method of serious illness medical dedu

One of the six special additional deductions of individual income tax is seriously ill medical treatment

Deduction, what is the deduction method of special additional deduction for serious illness medical treatment? When is the special additional deduction for serious illness medical treatment deducted? Let's take a closer look!

Q & A on 6 special additional deductions of individual income tax: seriously ill medical treatment

1. What is the deduction method of special additional deduction for serious illness medical treatment?

A: for serious illness medical deduction, set the upper limit of deduction amount and adopt the method of deduction according to the facts within the limit.

2. When will the special additional deduction for serious illness medical treatment be deducted?

A: it will be deducted during the final settlement from March 1 to June 30 of the next year.

3. Can the serious illness medical expenses of the taxpayer's spouse and children be deducted before tax?

A: the medical expenses incurred by taxpayers can be deducted by themselves or their spouses; The medical expenses incurred by minor children can be deducted by one of their parents.

The deduction of medical expenses incurred by taxpayers, their spouses and minor children shall be calculated separately according to regulations.

4. Can the serious illness medical expenses of the taxpayer's parents be deducted before tax?

A: at present, the taxpayer's parents are not included in the deduction scope of serious illness medical treatment.

5. What should taxpayers pay attention to when enjoying the special additional deduction for serious illness medical treatment?

A: When taxpayers see a doctor on a daily basis, they should pay attention to keeping the original (or copy) of bills related to medical service charges for future reference. At the same time, they can query their medical expenses of the previous year through the medical security management information system of the medical security department. The taxpayer shall fill in the relevant information and apply for tax refund during the annual final settlement. Taxpayers shall keep copies of bills related to medical service charges for future reference.