医療費控除の話(医療費が10万円以下でも申告できる!?)

皆様、医療費控除は確定申告でしっかりと申告されていますでしょうか?

医療費が10万円超えたら、超えた分返ってくるアレね?と思われるかもしれませんが、ある一定条件をクリアすればその年にかかった医療費が10万円以下でも申告することが可能です。

医療費控除とは。

医療費控除とは、

  • 1年間の医療費が10万円以上掛かった場合、超えた分の金額を所得から差し引く(控除)することができます。その控除された所得に対して、所得別の税率が掛かります。
  • 所得が200万円以下の場合、その所得の5%以上支払った医療費が控除される。

1年間で医療費10万円も掛からんよ、ということで確定申告しないのも案外勿体ないと思います。ご自身が気づかないだけで案外適用できるもののレシートなんかを捨てちゃっているかもしれません。塵も積もれば案外10万円いっている可能性も十分考えられます。医療費控除の対象は案外広いのです。ポイントは何故その医療費、または薬を購入したか、になります。

医療費控除の対象とは。

医療費控除の対象は、単に病院に掛かった治療費だけではありません。

以下の内容が医療費控除の対象として申告できます。

  • 病気やけがで通院し病院に支払った診察費、治療費
  • 処方箋や治療薬の購入費
  • 入院または通院のための交通費(バス、電車代、タクシー代)
  • 禁煙治療費
  • 不妊治療費
  • 子供の歯の矯正費用

また、以下はあくまで治療に使用した、という前提ですが、

  • ビタミン剤や栄養ドリンク購入費
  • 接骨院等でのマッサージ代(公的資格を有する院)
  • 医師の診療により勧められた温泉・銭湯の入浴料

これらも医療費控除の対象となります。ポイントは『治療のために使用した』ということがポイントです。

予備の薬として購入したものは対象となりませんので、体調を崩したり、けがをされた場合、病院に掛かる前に取り合えず市販薬で治るかどうか様子を見てみた。これも医療費控除の対象となります。

医療費控除が10万円以下でも控除できる場合。

医療費控除は、200万円の所得以下の方の場合、5%以上でも控除可能です。以下のケースの場合は申請可能ですので、

せっかくですから申告されてはいかがでしょうか?

※モデルケース

夫の年収(500万円)、妻の年収(180万円)、子供1歳の場合、妻は育児休暇で年収をあまり稼げない時期にあるかもしれません。ただし、育児休暇明けに再度働く意欲があるので、夫の扶養には入っていません。、でも実際、この家の家計は、お財布が一緒にしてある、ということもあるかもしれません。この時、医療費は妻が支払ってください。そうすると、200万円以下となりますので、妻のほうが医療費控除を受けられることになります。

モデルケースなので当てはまる方は案外少ないのかもしれませんが、共働き夫婦も多い昨今、あんがい医療費申告をスルーしてしまっている御家庭も多いのではないか、と思い記事を書いてみました。

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