8个高频问题理清大病医疗如何正确申报丨个税扣除信息确认系列热点问答之三

Core Viewpoint - The article discusses the specifics of the major illness medical expense special additional deduction in personal income tax, emphasizing the annual nature of the deduction and the process for claiming it [1][2]. Summary by Sections Deduction Method - The major illness medical expense deduction allows taxpayers to deduct the portion of medical expenses exceeding 15,000 yuan after insurance reimbursements, up to a limit of 80,000 yuan [4]. Deduction for Family Members - Taxpayers can choose to deduct medical expenses for themselves or their spouse, and for minor children, the expenses can be deducted by either parent. However, expenses for parents are not included in the deduction [5][6]. Important Considerations - Taxpayers should retain original or copied receipts for medical services and insurance reimbursements for verification. They can check their previous year's medical expenses through the medical insurance management information system [7]. Spousal Deductions - If both spouses have qualifying medical expenses, they can choose to deduct all expenses under the husband's name, with a combined maximum deduction limit of 160,000 yuan (80,000 yuan per person) [8]. Cross-Year Medical Expenses - Medical expenses incurred at the end of one year but settled in the following year are considered expenses of the latter year for deduction purposes, provided they meet the threshold [10]. Private Hospital Expenses - Expenses incurred at private hospitals that are included in the medical insurance settlement system can be deducted if they relate to basic medical insurance [11]. Understanding Deduction Thresholds - The "threshold" of 15,000 yuan is the minimum amount that must be exceeded for deductions to apply, while the maximum deduction limit is set at 80,000 yuan [12]. Deadline for Confirmation - The deadline for confirming the personal income tax special additional deduction information for the 2026 fiscal year is December 31, 2025 [13].