15) What documents or certificates should be attached when claiming an itemized
       deduction on medical and maternity expenses?
　

Taxpayers may claim an itemized deduction on any medical and maternity expenses incurred, for a spouse and any dependent filing jointly. Deductions on payment, however, are limited to public hospitals, specially contracted hospitals or clinics for public servant insurance, labor insurance and national health insurance, or those hospitals having complete and correct accounting records as recognized by the Ministry of Finance. The taxpayer should attach the original payment receipt endorsed by the above-mentioned hospitals or clinics for review. If the original payment receipt has been provided to the company which taxpayer served for reimbursement, a photocopy of the receipt endorsed by the above mentioned company is required, while the portion covered by insurance payment is not deductible. Meanwhile, any deduction claimed for payment made to hospitals outside of ROC must be forwarded with evidence issued by official public hospitals, non-profit organizational hospitals or university-affiliated hospitals.