Answer:

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 taxpayer 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 hospitals, 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.

In accordance with Item 2-3, Subparagraph 2, Paragraph 1,  Article 17  of the Income Tax Act of the R.O.C., where a taxpayer, spouse, or  dependents undergoes assisted reproduction procedures (commonly known as IVF) at an institution contracted under the Ministry of Health and Welfare’s subsidy program, the associated medical expenses are eligible for the Medical and Maternity Expenses itemized deduction, even if the institution is not a public hospital, a National Health Insurance contracted facility, or a facility recognized by the Ministry of Finance for maintaining complete and accurate accounting records, provided that the treatment costs have been approved for subsidy by central or local competent authorities; the taxpayer may, upon such approval, claim the deduction for the tax year in which the expenses were paid by deducting any portions covered by government subsidies or insurance reimbursements from the total medical costs, and shall attach the original medical receipts issued by the institution along with official proof of the subsidy remittance or the formal notification of subsidy approval from the competent authority when filing.