의료비 세액공제 시 '그 밖의 공제대상자'의 의료비는 부양가족의 의료비를 의미하나요?

Yes, when referring to 'other eligible individuals' for medical expense tax credits, it generally means dependents.

Specifically, medical expenses paid for dependents who share the same household, even if they do not meet the income or age requirements for basic deduction, can be included in the tax credit calculation. However, if another taxpayer claims that individual as a dependent for basic deduction, you cannot claim their medical expenses.

Key Points for Medical Expense Tax Credits:

• Eligible Individuals: The medical expenses must be paid for yourself, your spouse, or dependents with whom you share a household. There are no age or income restrictions for these dependents.
• Deduction Calculation: The deductible amount is the portion of medical expenses exceeding 3% of your total earned income. For specific expenses like infertility treatments, premature or congenital infant medical costs, the 3% threshold does not apply, and the full amount is deductible.
• Special Cases: Medical expenses paid for yourself, individuals aged 65 or older, disabled individuals, premature or congenital infants, and those covered by health insurance special cases are fully deductible without the 3% threshold.
• Limitations: Medical expenses paid for dependents claimed by another taxpayer are not deductible. Expenses paid by the taxpayer themselves are eligible.