手把手教您：享受大病医疗专项附加扣除

Core Viewpoint - The article provides a detailed guide on how to enjoy the special additional deduction for serious illness medical expenses during the annual personal income tax settlement process for the year 2024 [1]. Group 1: Tax Deduction Policy - Taxpayers can deduct the portion of medical expenses exceeding 15,000 yuan that they personally paid after insurance reimbursement, up to a limit of 80,000 yuan during the annual settlement [2]. Group 2: Steps for Claiming the Deduction - Step 1: Log into the personal income tax app, select "Special Additional Deductions," choose "Serious Illness Medical," and confirm the deduction year [3]. - Step 2: Confirm personal information and proceed after reading the prompts [5]. - Step 3: Fill in medical information, including the total medical expenses and personal burden amounts, and confirm the relationship with the patient [7]. - Step 4: Choose the declaration method, either self-declaration or through the withholding agent, and submit the information [9][10]. Group 3: Documentation and Verification - Taxpayers must retain original or photocopied receipts related to medical services and reimbursements, as tax authorities may verify the information at any time [12].