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10/18/2017 12:53:03 AM
1.Medical Expenses Deduction Limitation
우선, AGI의 10% 이상이 Medical Expense로 발생해야 한다. AGI의 10%를 넘는 부분만 Itemized Deduction으로 공제 받읍니다.
Qualified Medical Expense
( 10% x AGI )
Allowed Medical Expense Deduction On Sch.A
2.QUALIFYING MEDICAL EXPENSE
Employee Paid Medical Insurance Premium (의료 보험료) that covers.
a. Prescription Drugs (처방 받고 구입한 약, Over the counter Drugs : 슈퍼에서 구입한 소화제 등은 해당 안됨.)
b. Hospitalizations
c. Surgical Fees
d. Replace Lost and Damaged Lens
40% in 1999 of Self Employed Health Insurance premium for taxpayer, spouse & dependent
Meals & Lodging Primarily for Medical Care (up to $50 per Night)
Transportation Essential to Medicare (Bus, Taxi, Plane, Train, Ambulance)
Necessary Medical Expense (i.e., Physical Therapy After Spinal Surgery)
Eye Glasses, False Teeth
Doctor Prescribed Medicine and Drugs
Medical Examination: X-ray
Expenses incurred by the physically handicapped for removal of structural barriers in their home to accommodate their handicapped condition.
우선, AGI의 10% 이상이 Medical Expense로 발생해야 한다. AGI의 10%를 넘는 부분만 Itemized Deduction으로 공제 받읍니다.
Qualified Medical Expense
( 10% x AGI )
Allowed Medical Expense Deduction On Sch.A
2.QUALIFYING MEDICAL EXPENSE
Employee Paid Medical Insurance Premium (의료 보험료) that covers.
a. Prescription Drugs (처방 받고 구입한 약, Over the counter Drugs : 슈퍼에서 구입한 소화제 등은 해당 안됨.)
b. Hospitalizations
c. Surgical Fees
d. Replace Lost and Damaged Lens
40% in 1999 of Self Employed Health Insurance premium for taxpayer, spouse & dependent
Meals & Lodging Primarily for Medical Care (up to $50 per Night)
Transportation Essential to Medicare (Bus, Taxi, Plane, Train, Ambulance)
Necessary Medical Expense (i.e., Physical Therapy After Spinal Surgery)
Eye Glasses, False Teeth
Doctor Prescribed Medicine and Drugs
Medical Examination: X-ray
Expenses incurred by the physically handicapped for removal of structural barriers in their home to accommodate their handicapped condition.
