Be hospitalized at the end of the year and discharged at the beginning of the second year. Because the hospitalization expenses were settled at the beginning of the second year, the special additional deduction of personal income tax was deducted from the second year.

According to Article 11 of the Interim Measures for Special Additional Deduction of Individual Income Tax, in a tax year, the part of the medical expenses incurred by taxpayers related to basic medical insurance that exceeds 15000 yuan after deducting the medical insurance reimbursement part (the self-funded part within the scope of medical insurance catalogue) shall be deducted within the limit of 80,000 yuan when the taxpayer handles the annual final settlement.

Extended data:

Interim Measures for Special Additional Deduction of Individual Income Tax Article 13 Taxpayers shall keep the originals (or photocopies) of bills related to medical service charges and medical insurance reimbursement for future reference. The medical security department shall provide patients with the information inquiry service of their annual medical expenses recorded by the medical security information system.

Article 25 When a taxpayer enjoys the special additional deduction for the first time, it shall submit the relevant information of the special additional deduction to the withholding agent or the tax authorities, and the withholding agent shall timely submit the relevant information to the tax authorities, and the taxpayer shall be responsible for the authenticity, accuracy and completeness of the information submitted.

China Government Net-Interim Measures for Special Additional Deduction of Individual Income Tax