药费大于申报人收入的3%，超出部分的15%可以抵税。是抵不是退。下面是官网给的例子：这家庭药费花费2860
Pauline’s net income on line 236 of her return is $32,000.
She calculates 3% of that amount as $960. Because the result
is less than $2,109, she enters $960 on the line below line 330
of Schedule 1 and subtracts it from $4,300. The difference
is $3,340, which is the amount (C) above line 331.
Richard’s net income on line 236 of his return is $48,000. He
calculates 3% of that amount as $1,440. Because the result is
less than $2,109, he enters $1,440 on the line below line 330
and subtracts it from $4,300. The difference is $2,860.
In this case, Pauline and Richard have found it is better for
Pauline to claim all the expenses for them and their
daughter, Jen.
大家看我理解的对吗？今年是第一次仔细研究报税
