May the Preventive Health Check-up Expenses in Hospital Claimed as Itemized Medical Expense Deductions in Individual Income Tax Return?

Mr. Wang telephoned to inquire: Can the expenses of the preventive health check-up in a hospital being claimed as itemized medical expense deductions? The National Taxation Bureau of Kaohsiung, Ministry of Finance stated that the provisions of Sub-item 3, item 2, Subparagraph 2, Paragraph 1, Article 17 of the Income Tax Act specify that itemized “medical and maternity expense” deductions refer to the medical expenses paid for the treatment of physical illness. It is a necessary expenditure in life, and the provisions are enacted to ensure the maintenance of basic living. The physical and mental health checkup conducted for the preventive purpose is not a medical act and cannot be deducted under the itemized medical expense deductions for the individual income tax return. However, if there is subsequent treatment according to the results of the health checkup, and there is a specific causal relationship between the original health checkup and the treatment, the original health checkup expense can be claimed as itemized medical expense deductions in accordance with the income tax Act. The Bureau reminded that for the individual’s health checkup conducted by a hospital, although a receipt from a public hospital, a NHI contracted hospital or clinic, or a hospital verified by the Ministry of Finance to have a complete and correct accounting records is obtained, only the expense paid for a medical act can be claimed as itemized deductions. Contact: Mr.Hsieh, the Revenue officer of the Second Examination Division TEL: 07-7256600 ext.7255