What documents or certificates should be attached when claiming an itemized deduction on medical and maternity expenses?

---

Mincyuan Office, National Taxation Bureau of the Central Area, Ministry of Finance stated taxpayers may claim an itemized deduction on qualified medical and maternity expenses incurred, including expenses for spouse and any dependents filing jointly. Qualified deductions are limited to public hospitals, contractual hospitals, or clinics for national health insurance, or those hospitals having complete and correct accounting records recognized by the Ministry of Finance. The taxpayers should attach the original payment receipts endorsed by the above-mentioned hospitals or clinics for review. Any reimbursement to insurance payment is not deductible. Meanwhile, any deductions claimed for payment made outside of the R.O.C. are limited to official public hospitals, non-profit organizational hospital, or university-affiliated hospitals.

A taxpayer, his/her spouse, or any dependent in a joint return who needs long-term nursing services due to lack of capacity to take care of themselves, may submit the medical payment receipts from the hospitals or clinics mentioned above for the deduction.

For questions or concerns, you are welcome to visit the website of the National Taxation Bureau of the Central Area, Ministry of Finance (https://www.ntbca.gov.tw) or dial the toll-free phone number 0800-000-321. We will serve you with all sincerity.

Provided by Miss Huang Shin-Yi, Individual Income Tax Section, Tel No. 04-23051116 Ext. 210

Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=047a6b0b8a2b4cbc96af4b67d08bc406