知识点来啦！一文了解：大病医疗专项附加扣除操作方法

Core Viewpoint - The article discusses the tax deduction policy for major medical expenses in China, specifically focusing on the eligibility criteria and the process for taxpayers to claim deductions for out-of-pocket medical expenses exceeding a certain threshold. Summary by Sections Medical Expense Deduction Policy - Taxpayers can deduct the portion of their out-of-pocket medical expenses that exceeds 15,000 yuan, with a maximum deduction limit of 80,000 yuan during annual tax settlement [9][12][17]. How to Query Deductible Amounts - Taxpayers can check their eligible amounts for major medical expense deductions by logging into the "National Medical Insurance Service Platform" and accessing the "Annual Expense Summary Query" section [4][8]. Filing for Deductions - To file for the major medical expense deduction, taxpayers must enter the "Special Additional Deductions" module in the Personal Income Tax APP and select the relevant year for their claims [10][11]. Specific Cases and Clarifications - Medical expenses incurred by a taxpayer's minor children can be deducted by either parent, but expenses for the taxpayer's parents are not currently eligible for deduction [13]. - If both spouses have eligible medical expenses, they can choose to deduct all expenses under one spouse's name, with a combined maximum deduction limit of 160,000 yuan [14]. - Medical expenses that span across tax years are calculated based on the settlement date of the medical expenses [15]. - Expenses from private hospitals can qualify for deductions if they are included in the medical insurance settlement system [16]. - Non-hospital medical expenses can also be deducted as long as they meet the criteria of exceeding 15,000 yuan in out-of-pocket costs [17].