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1040 nr ez Index A Alimony paid, Alimony paid. 1040 nr ez Alimony received, Alimony received. 1040 nr ez Annulment, Divorce or separation. 1040 nr ez Assistance (see Tax help) B Basis of property, death of spouse, Death of spouse. 1040 nr ez Business expenses, Business and investment expenses. 1040 nr ez C Child tax credit, Child tax credit. 1040 nr ez Civil service annuities, Civil service retirement. 1040 nr ez Community income defined, Community or Separate Property and Income Community income, special rules, Certain community income not treated as community income by one spouse. 1040 nr ez Community property defined, Community or Separate Property and Income Community property laws disregarded, Community Property Laws Disregarded Credits Child tax credit, Credits, Taxes, and Payments Earned income credit, Earned income credit. 1040 nr ez CSRS annuities, Civil service retirement. 1040 nr ez D Death of spouse, basis of property, Death of spouse. 1040 nr ez Deductions Alimony paid, Deductions Business expenses, Deductions Investment expenses, Deductions IRA deduction, Deductions Personal expenses, Deductions Dependents, Exemptions Dividends, Dividends, interest, and rents. 1040 nr ez Divorce, Divorce or separation. 1040 nr ez Domestic partners, Registered domestic partners. 1040 nr ez Domicile, Domicile E Earned income credit, Earned income credit. 1040 nr ez End of the marital community, End of the Community Equitable relief, Equitable relief. 1040 nr ez ESA withdrawals, Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). 1040 nr ez Estimated tax payments, Estimated tax payments. 1040 nr ez Exempt income, Tax-exempt income. 1040 nr ez Exemptions Dependent, Exemptions Personal, Exemptions Extensions, Extension of time to file. 1040 nr ez F FERS annuities, Civil service retirement. 1040 nr ez Form 8958, Community or Separate Property and Income, Identifying Income, Deductions, and Credits, Dividends, interest, and rents. 1040 nr ez , Separate Return Preparation Free tax services, Free help with your tax return. 1040 nr ez G Gains and losses, Gains and losses. 1040 nr ez H Help (see Tax help) I Income Alimony received, Income Civil service annuities, Income Dividends, Income Gains and losses, Income Interest, Income IRA distributions, Income Lump-sum distributions, Income Military retirement pay, Income Partnership income, Income Pensions, Income Rents, Income Separate income, Income from separate property. 1040 nr ez Tax-exempt income, Income Wages, earnings, and profits, Income Innocent spouse relief, Relief from liability arising from community property law. 1040 nr ez , Equitable relief. 1040 nr ez Interest, Dividends, interest, and rents. 1040 nr ez Investment expenses, Business and investment expenses. 1040 nr ez IRA deduction, IRA deduction. 1040 nr ez IRA distributions, Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). 1040 nr ez J Joint return vs. 1040 nr ez separate returns, Joint Return Versus Separate Returns L Lump-sum distributions, Lump-sum distributions. 1040 nr ez M Military retirement pay, Military retirement pay. 1040 nr ez N Nonresident alien spouse, Nonresident alien spouse. 1040 nr ez O Overpayments, Overpayments. 1040 nr ez P Partnership income, Partnership income. 1040 nr ez Partnerships, self-employment tax, Partnerships. 1040 nr ez Payments Estimated tax payments, Estimated tax payments. 1040 nr ez Federal income tax withheld, Federal income tax withheld. 1040 nr ez Pensions, Pensions. 1040 nr ez Personal expenses, Personal expenses. 1040 nr ez Publications (see Tax help) R Registered domestic partners, Registered domestic partners. 1040 nr ez Relief from liability arising from community property law, Relief from liability arising from community property law. 1040 nr ez Rents, Dividends, interest, and rents. 1040 nr ez S Self-employment tax Partnership, Self-employment tax. 1040 nr ez Sole proprietorship, Self-employment tax. 1040 nr ez Separate income defined, Separate income. 1040 nr ez Separate property defined, Community or Separate Property and Income Separate property income, Income from separate property. 1040 nr ez Separate returns Extensions, Extension of time to file. 1040 nr ez Separate returns vs. 1040 nr ez joint return, Joint Return Versus Separate Returns Separated spouses, Spouses living apart all year. 1040 nr ez Separation agreement, Divorce or separation. 1040 nr ez Sole proprietorship, self-employment tax, Sole proprietorship. 1040 nr ez Spousal agreements, Spousal agreements. 1040 nr ez Spouses living apart, Spouses living apart all year. 1040 nr ez T Tax help, How To Get Tax Help Tax-exempt income, Tax-exempt income. 1040 nr ez TTY/TDD information, How To Get Tax Help W Wages, earnings, and profits, Wages, earnings, and profits. 1040 nr ez Withholding tax, Federal income tax withheld. 1040 nr ez Prev  Up     Home   More Online Publications
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IRS Has $760 Million for People Who Have Not Filed a 2010 Income Tax Return

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IR-2014-30, March 19, 2014

WASHINGTON — Refunds totaling almost $760 million may be waiting for an estimated 918,600 taxpayers who did not file a federal income tax return for 2010, the Internal Revenue Service announced today. However, to collect the money, a return for 2010 must be filed with the IRS no later than Tuesday, April 15, 2014.

"The window is quickly closing for people who are owed refunds from 2010 who haven't filed a tax return," said IRS Commissioner John Koskinen. "We encourage students, part-time workers and others who haven't filed for 2010 to look into this before time runs out on April 15."

The IRS estimates that half the potential refunds for 2010 are more than $571.

Some people may not have filed because they had too little income to require filing a tax return even though they had taxes withheld from their wages or made quarterly estimated payments. In cases where a return was not filed, the law provides most taxpayers with a three-year window of opportunity for claiming a refund. If no return is filed to claim a refund within three years, the money becomes property of the U.S. Treasury.

For 2010 returns, the window closes on April 15, 2014. The law requires that the return be properly addressed, mailed and postmarked by that date. There is no penalty for filing a late return qualifying for a refund.

The IRS reminds taxpayers seeking a 2010 refund that their checks may be held if they have not filed tax returns for 2011 and 2012. In addition, the refund will be applied to any amounts still owed to the IRS or their state tax agency, and may be used to offset unpaid child support or past due federal debts such as student loans.

By failing to file a return, people stand to lose more than just their refund of taxes withheld or paid during 2010. In addition, many low-and-moderate income workers may not have claimed the Earned Income Tax Credit (EITC). For 2010, the credit is worth as much as $5,666. The EITC helps individuals and families whose incomes are below certain thresholds. The thresholds for 2010 were:

  • $43,352 ($48,362 if married filing jointly) for those with three or more qualifying children,
  • $40,363 ($45,373 if married filing jointly) for people with two qualifying children,
  • $35,535 ($40,545 if married filing jointly) for those with one qualifying child, and
  • $13,460 ($18,470 if married filing jointly) for people without qualifying children.

Current and prior year tax forms and instructions are available on the Forms and Publications page of IRS.gov or by calling toll-free 800-TAX-FORM (800-829-3676). Taxpayers who are missing Forms W-2, 1098, 1099 or 5498 for 2010, 2011 or 2012 should request copies from their employer, bank or other payer.

If these efforts are unsuccessful, taxpayers can get a free transcript showing information from these year-end documents by going to IRS.gov. Taxpayers can also file Form 4506-T to request a transcript of their tax return.

Individuals who did not file a 2010 return with a potential refund:
 

State or District

Estimated

Number of

Individuals

Median

Potential

Refund

Total

Potential

Refunds*

 

Alabama

15,700

$574

$12,473,000

Alaska

4,700

$649

$4,810,000

Arizona

23,800

$508

$17,517,000

Arkansas

8,400

$562

$6,667,000

California

86,500

$519

$69,752,000

Colorado

17,100

$567

$14,061,000

Connecticut

11,700

$620

$10,304,000

Delaware

3,800

$573

$3,126,000

District of Columbia

3,500

$604

$3,080,000

Florida

56,800

$593

$48,407,000

Georgia

28,400

$539

$22,504,000

Hawaii

6,200

$586

$5,413,000

Idaho

3,500

$490

$2,604,000

Illinois

37,900

$626

$32,696,000

Indiana

19,600

$570

$15,478,000

Iowa

9,200

$576

$7,050,000

Kansas

9,300

$522

$6,986,000

Kentucky

11,500

$576

$8,975,000

Louisiana

17,500

$603

$15,579,000

Maine

3,500

$502

$2,373,000

Maryland

20,700

$575

$18,002,000

Massachusetts

21,000

$560

$17,856,000

Michigan

29,200

$597

$24,259,000

Minnesota

12,700

$516

$9,582,000

Mississippi

8,500

$556

$6,769,000

Missouri

17,900

$514

$13,153,000

Montana

2,900

$534

$2,338,000

Nebraska

4,500

$528

$3,368,000

Nevada

11,400

$570

$9,156,000

New Hampshire

3,800

$602

$3,245,000

New Jersey

29,500

$639

$26,712,000

New Mexico

7,200

$572

$5,915,000

New York

57,400

$623

$50,543,000

North Carolina

24,300

$494

$17,538,000

North Dakota

1,900

$600

$1,551,000

Ohio

32,100

$560

$24,508,000

Oklahoma

15,100

$585

$12,246,000

Oregon

14,300

$519

$10,359,000

Pennsylvania

37,400

$614

$31,009,000

Rhode Island

3,000

$598

$2,472,000

South Carolina

10,200

$532

$7,756,000

South Dakota

2,100

$558

$1,605,000

Tennessee

16,300

$559

$12,839,000

Texas

80,600

$588

$71,998,000

Utah

6,100

$518

$4,705,000

Vermont

1,600

$519

$1,136,000

Virginia

26,300

$568

$22,376,000

Washington

24,800

$640

$23,033,000

West Virginia

4,100

$626

$3,534,000

Wisconsin

10,900

$516

$8,423,000

Wyoming

2,200

$648

$2,045,000

Totals

918,600

$571

$759,889,000

                      * Excluding the Earned Income Tax Credit and other credits.

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Page Last Reviewed or Updated: 28-Mar-2014

The 1040 Nr Ez

1040 nr ez Publication 502 - Main Content Table of Contents What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. 1040 nr ez How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Spouse Dependent Decedent What Medical Expenses Are Includible?Abortion Acupuncture Alcoholism Ambulance Annual Physical Examination Artificial Limb Artificial Teeth Bandages Birth Control Pills Body Scan Braille Books and Magazines Breast Pumps and Supplies Breast Reconstruction Surgery Capital Expenses Car Chiropractor Christian Science Practitioner Contact Lenses Crutches Dental Treatment Diagnostic Devices Disabled Dependent Care Expenses Drug Addiction Drugs Eye Exam Eyeglasses Eye Surgery Fertility Enhancement Founder's Fee Guide Dog or Other Service Animal Health Institute Health Maintenance Organization (HMO) Hearing Aids Home Care Home Improvements Hospital Services Insurance Premiums Intellectually and Developmentally Disabled, Special Home for Laboratory Fees Lactation Expenses Lead-Based Paint Removal Learning Disability Legal Fees Lifetime Care—Advance Payments Lodging Long-Term Care Meals Medical Conferences Medical Information Plan Medicines Nursing Home Nursing Services Operations Optometrist Organ Donors Osteopath Oxygen Physical Examination Pregnancy Test Kit Prosthesis Psychiatric Care Psychoanalysis Psychologist Special Education Sterilization Stop-Smoking Programs Surgery Telephone Television Therapy Transplants Transportation Trips Tuition Vasectomy Vision Correction Surgery Weight-Loss Program Wheelchair Wig X-ray What Expenses Are Not Includible?Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Controlled Substances Cosmetic Surgery Dancing Lessons Diaper Service Electrolysis or Hair Removal Flexible Spending Account Funeral Expenses Future Medical Care Hair Transplant Health Club Dues Health Coverage Tax Credit Health Savings Accounts Household Help Illegal Operations and Treatments Insurance Premiums Maternity Clothes Medical Savings Account (MSA) Medicines and Drugs From Other Countries Nonprescription Drugs and Medicines Nutritional Supplements Personal Use Items Swimming Lessons Teeth Whitening Veterinary Fees Weight-Loss Program How Do You Treat Reimbursements?Insurance Reimbursement How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Sale of Medical Equipment or Property Damages for Personal Injuries Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons COBRA Premium Assistance Health Coverage Tax CreditWho Can Take This Credit? Qualifying Family Member Qualified Health Insurance Nonqualified Health Insurance Eligible Coverage Month How To Take the Credit How To Get Tax HelpLow Income Taxpayer Clinics What Are Medical Expenses? Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. 1040 nr ez These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. 1040 nr ez They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. 1040 nr ez Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. 1040 nr ez They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. 1040 nr ez Medical expenses include the premiums you pay for insurance that covers the expenses of medical care, and the amounts you pay for transportation to get medical care. 1040 nr ez Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. 1040 nr ez What Expenses Can You Include This Year? You can include only the medical and dental expenses you paid this year, regardless of when the services were provided. 1040 nr ez (But see Decedent under Whose Medical Expenses Can You Include, for an exception. 1040 nr ez ) If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. 1040 nr ez If you use a “pay-by-phone” or “online” account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. 1040 nr ez If you use a credit card, include medical expenses you charge to your credit card in the year the charge is made, not when you actually pay the amount charged. 1040 nr ez If you did not claim a medical or dental expense that would have been deductible in an earlier year, you can file Form 1040X, Amended U. 1040 nr ez S. 1040 nr ez Individual Income Tax Return, for the year in which you overlooked the expense. 1040 nr ez Do not claim the expense on this year's return. 1040 nr ez Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. 1040 nr ez You cannot include medical expenses that were paid by insurance companies or other sources. 1040 nr ez This is true whether the payments were made directly to you, to the patient, or to the provider of the medical services. 1040 nr ez Separate returns. 1040 nr ez   If you and your spouse live in a noncommunity property state and file separate returns, each of you can include only the medical expenses each actually paid. 1040 nr ez Any medical expenses paid out of a joint checking account in which you and your spouse have the same interest are considered to have been paid equally by each of you, unless you can show otherwise. 1040 nr ez Community property states. 1040 nr ez   If you and your spouse live in a community property state and file separate returns or are registered domestic partners in Nevada, Washington, or California, any medical expenses paid out of community funds are divided equally. 1040 nr ez Generally, each of you should include half the expenses. 1040 nr ez If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. 1040 nr ez If you live in a community property state and are not filing a joint return, see Publication 555, Community Property. 1040 nr ez How Much of the Expenses Can You Deduct? Generally, you can deduct on Schedule A (Form 1040) only the amount of your medical and dental expenses that is more than 10% of your AGI. 1040 nr ez But if either you or your spouse was born before January 2, 1949, you can deduct the amount of your medical and dental expenses that is more than 7. 1040 nr ez 5% of your AGI. 1040 nr ez Example. 1040 nr ez You are unmarried and were born after January 2, 1949, and your AGI is $40,000, 10% of which is $4,000. 1040 nr ez You paid medical expenses of $2,500. 1040 nr ez You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. 1040 nr ez Whose Medical Expenses Can You Include? You can generally include medical expenses you pay for yourself, as well as those you pay for someone who was your spouse or your dependent either when the services were provided or when you paid for them. 1040 nr ez There are different rules for decedents and for individuals who are the subject of multiple support agreements. 1040 nr ez See Support claimed under a multiple support agreement , later under Qualifying Relative. 1040 nr ez Spouse You can include medical expenses you paid for your spouse. 1040 nr ez To include these expenses, you must have been married either at the time your spouse received the medical services or at the time you paid the medical expenses. 1040 nr ez Example 1. 1040 nr ez Mary received medical treatment before she married Bill. 1040 nr ez Bill paid for the treatment after they married. 1040 nr ez Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. 1040 nr ez If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. 1040 nr ez Mary would include the amounts she paid during the year in her separate return. 1040 nr ez If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. 1040 nr ez Example 2. 1040 nr ez This year, John paid medical expenses for his wife Louise, who died last year. 1040 nr ez John married Belle this year and they file a joint return. 1040 nr ez Because John was married to Louise when she received the medical services, he can include those expenses in figuring his medical expense deduction for this year. 1040 nr ez Dependent You can include medical expenses you paid for your dependent. 1040 nr ez For you to include these expenses, the person must have been your dependent either at the time the medical services were provided or at the time you paid the expenses. 1040 nr ez A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. 1040 nr ez The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. 1040 nr ez S. 1040 nr ez citizen or national or a resident of the United States, Canada, or Mexico. 1040 nr ez If your qualifying child was adopted, see Exception for adopted child , later. 1040 nr ez You can include medical expenses you paid for an individual that would have been your dependent except that: He or she received gross income of $3,900 or more in 2013, He or she filed a joint return for 2013, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. 1040 nr ez Exception for adopted child. 1040 nr ez   If you are a U. 1040 nr ez S. 1040 nr ez citizen or national and your adopted child lived with you as a member of your household for 2013, that child does not have to be a U. 1040 nr ez S. 1040 nr ez citizen or national, or a resident of the United States, Canada, or Mexico. 1040 nr ez Qualifying Child A qualifying child is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a full-time student, and younger than you (or your spouse, if filing jointly), or Any age and permanently and totally disabled, Lived with you for more than half of 2013, Did not provide over half of his or her own support for 2013, and Did not file a joint return, other than to claim a refund. 1040 nr ez Adopted child. 1040 nr ez   A legally adopted child is treated as your own child. 1040 nr ez This child includes a child lawfully placed with you for legal adoption. 1040 nr ez   You can include medical expenses that you paid for a child before adoption if the child qualified as your dependent when the medical services were provided or when the expenses were paid. 1040 nr ez   If you pay back an adoption agency or other persons for medical expenses they paid under an agreement with you, you are treated as having paid those expenses provided you clearly substantiate that the payment is directly attributable to the medical care of the child. 1040 nr ez   But if you pay the agency or other person for medical care that was provided and paid for before adoption negotiations began, you cannot include them as medical expenses. 1040 nr ez    You may be able to take a credit for other expenses related to an adoption. 1040 nr ez See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. 1040 nr ez Child of divorced or separated parents. 1040 nr ez   For purposes of the medical and dental expenses deduction, a child of divorced or separated parents can be treated as a dependent of both parents. 1040 nr ez Each parent can include the medical expenses he or she pays for the child, even if the other parent claims the child's dependency exemption, if: The child is in the custody of one or both parents for more than half the year, The child receives over half of his or her support during the year from his or her parents, and The child's parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Live apart at all times during the last 6 months of the year. 1040 nr ez This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). 1040 nr ez Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, or foster child, or a descendant of any of them (for example, your grandchild), Brother, sister, half brother, half sister, or a son or daughter of any of them, Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle), Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law, Who was not a qualifying child (see Qualifying Child, earlier) of any taxpayer for 2013, and For whom you provided over half of the support in 2013. 1040 nr ez But see Child of divorced or separated parents , earlier, Support claimed under a multiple support agreement, next, and Kidnapped child under Qualifying Relative in Publication 501. 1040 nr ez Support claimed under a multiple support agreement. 1040 nr ez   If you are considered to have provided more than half of a qualifying relative's support under a multiple support agreement, you can include medical expenses you pay for that person. 1040 nr ez A multiple support agreement is used when two or more people provide more than half of a person's support, but no one alone provides more than half. 1040 nr ez   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. 1040 nr ez However, you can include the entire unreimbursed amount you paid for medical expenses. 1040 nr ez Example. 1040 nr ez You and your three brothers each provide one-fourth of your mother's total support. 1040 nr ez Under a multiple support agreement, you treat your mother as your dependent. 1040 nr ez You paid all of her medical expenses. 1040 nr ez Your brothers repaid you for three-fourths of these expenses. 1040 nr ez In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. 1040 nr ez Your brothers cannot include any part of the expenses. 1040 nr ez However, if you and your brothers share the nonmedical support items and you separately pay all of your mother's medical expenses, you can include the unreimbursed amount you paid for her medical expenses in your medical expenses. 1040 nr ez Decedent Medical expenses paid before death by the decedent are included in figuring any deduction for medical and dental expenses on the decedent's final income tax return. 1040 nr ez This includes expenses for the decedent's spouse and dependents as well as for the decedent. 1040 nr ez The survivor or personal representative of a decedent can choose to treat certain expenses paid by the decedent's estate for the decedent's medical care as paid by the decedent at the time the medical services were provided. 1040 nr ez The expenses must be paid within the 1-year period beginning with the day after the date of death. 1040 nr ez If you are the survivor or personal representative making this choice, you must attach a statement to the decedent's Form 1040 (or the decedent's amended return, Form 1040X) saying that the expenses have not been and will not be claimed on the estate tax return. 1040 nr ez Qualified medical expenses paid before death by the decedent are not deductible if paid with a tax-free distribution from any Archer MSA, Medicare Advantage MSA, or health savings account. 1040 nr ez What if the decedent's return had been filed and the medical expenses were not included?   Form 1040X can be filed for the year or years the expenses are treated as paid, unless the period for filing an amended return for that year has passed. 1040 nr ez Generally, an amended return must be filed within 3 years of the date the original return was filed, or within 2 years from the time the tax was paid, whichever date is later. 1040 nr ez Example. 1040 nr ez John properly filed his 2012 income tax return. 1040 nr ez He died in 2013 with unpaid medical expenses of $1,500 from 2012 and $1,800 in 2013. 1040 nr ez If the expenses are paid within the 1-year period, his survivor or personal representative can file an amended return for 2012 claiming a deduction based on the $1,500 medical expenses. 1040 nr ez The $1,800 of medical expenses from 2013 can be included on the decedent's final return for 2013. 1040 nr ez What if you pay medical expenses of a deceased spouse or dependent?   If you paid medical expenses for your deceased spouse or dependent, include them as medical expenses on your Form 1040 in the year paid, whether they are paid before or after the decedent's death. 1040 nr ez The expenses can be included if the person was your spouse or dependent either at the time the medical services were provided or at the time you paid the expenses. 1040 nr ez What Medical Expenses Are Includible? Following is a list of items that you can include in figuring your medical expense deduction. 1040 nr ez The items are listed in alphabetical order. 1040 nr ez This list does not include all possible medical expenses. 1040 nr ez To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. 1040 nr ez Abortion You can include in medical expenses the amount you pay for a legal abortion. 1040 nr ez Acupuncture You can include in medical expenses the amount you pay for acupuncture. 1040 nr ez Alcoholism You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for alcohol addiction. 1040 nr ez This includes meals and lodging provided by the center during treatment. 1040 nr ez You can also include in medical expenses amounts you pay for transportation to and from Alcoholics Anonymous meetings in your community if the attendance is pursuant to medical advice that membership in Alcoholics Anonymous is necessary for the treatment of a disease involving the excessive use of alcoholic liquors. 1040 nr ez Ambulance You can include in medical expenses amounts you pay for ambulance service. 1040 nr ez Annual Physical Examination See Physical Examination , later. 1040 nr ez Artificial Limb You can include in medical expenses the amount you pay for an artificial limb. 1040 nr ez Artificial Teeth You can include in medical expenses the amount you pay for artificial teeth. 1040 nr ez Bandages You can include in medical expenses the cost of medical supplies such as bandages. 1040 nr ez Birth Control Pills You can include in medical expenses the amount you pay for birth control pills prescribed by a doctor. 1040 nr ez Body Scan You can include in medical expenses the cost of an electronic body scan. 1040 nr ez Braille Books and Magazines You can include in medical expenses the part of the cost of Braille books and magazines for use by a visually impaired person that is more than the cost of regular printed editions. 1040 nr ez Breast Pumps and Supplies You can include in medical expenses the cost of breast pumps and supplies that assist lactation. 1040 nr ez Breast Reconstruction Surgery You can include in medical expenses the amounts you pay for breast reconstruction surgery, as well as breast prosthesis, following a mastectomy for cancer. 1040 nr ez See Cosmetic Surgery , later. 1040 nr ez Capital Expenses You can include in medical expenses amounts you pay for special equipment installed in a home, or for improvements, if their main purpose is medical care for you, your spouse, or your dependent. 1040 nr ez The cost of permanent improvements that increase the value of your property may be partly included as a medical expense. 1040 nr ez The cost of the improvement is reduced by the increase in the value of your property. 1040 nr ez The difference is a medical expense. 1040 nr ez If the value of your property is not increased by the improvement, the entire cost is included as a medical expense. 1040 nr ez Certain improvements made to accommodate a home to your disabled condition, or that of your spouse or your dependents who live with you, do not usually increase the value of the home and the cost can be included in full as medical expenses. 1040 nr ez These improvements include, but are not limited to, the following items. 1040 nr ez Constructing entrance or exit ramps for your home. 1040 nr ez Widening doorways at entrances or exits to your home. 1040 nr ez Widening or otherwise modifying hallways and interior doorways. 1040 nr ez Installing railings, support bars, or other modifications to bathrooms. 1040 nr ez Lowering or modifying kitchen cabinets and equipment. 1040 nr ez Moving or modifying electrical outlets and fixtures. 1040 nr ez Installing porch lifts and other forms of lifts (but elevators generally add value to the house). 1040 nr ez Modifying fire alarms, smoke detectors, and other warning systems. 1040 nr ez Modifying stairways. 1040 nr ez Adding handrails or grab bars anywhere (whether or not in bathrooms). 1040 nr ez Modifying hardware on doors. 1040 nr ez Modifying areas in front of entrance and exit doorways. 1040 nr ez Grading the ground to provide access to the residence. 1040 nr ez Only reasonable costs to accommodate a home to a disabled condition are considered medical care. 1040 nr ez Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. 1040 nr ez Capital expense worksheet. 1040 nr ez   Use Worksheet A to figure the amount of your capital expense to include in your medical expenses. 1040 nr ez Worksheet A. 1040 nr ez Capital Expense Worksheet Instructions: Use this worksheet to figure the amount, if any, of your medical expenses due to a home improvement. 1040 nr ez 1. 1040 nr ez Enter the amount you paid for the home improvement 1. 1040 nr ez   2. 1040 nr ez Enter the value of your home immediately after the improvement 2. 1040 nr ez       3. 1040 nr ez Enter the value of your home immediately before the improvement 3. 1040 nr ez       4. 1040 nr ez Subtract line 3 from line 2. 1040 nr ez This is the increase in the value of your home due to the improvement 4. 1040 nr ez     • If line 4 is more than or equal to line 1, you have no medical expenses due to the home improvement; stop here. 1040 nr ez       • If line 4 is less than line 1, go to line 5. 1040 nr ez     5. 1040 nr ez Subtract line 4 from line 1. 1040 nr ez These are your medical expenses due to the home improvement 5. 1040 nr ez   Operation and upkeep. 1040 nr ez   Amounts you pay for operation and upkeep of a capital asset qualify as medical expenses, as long as the main reason for them is medical care. 1040 nr ez This rule applies even if none or only part of the original cost of the capital asset qualified as a medical care expense. 1040 nr ez Improvements to property rented by a person with a disability. 1040 nr ez   Amounts paid to buy and install special plumbing fixtures for a person with a disability, mainly for medical reasons, in a rented house are medical expenses. 1040 nr ez Example. 1040 nr ez John has arthritis and a heart condition. 1040 nr ez He cannot climb stairs or get into a bathtub. 1040 nr ez On his doctor's advice, he installs a bathroom with a shower stall on the first floor of his two-story rented house. 1040 nr ez The landlord did not pay any of the cost of buying and installing the special plumbing and did not lower the rent. 1040 nr ez John can include in medical expenses the entire amount he paid. 1040 nr ez Car You can include in medical expenses the cost of special hand controls and other special equipment installed in a car for the use of a person with a disability. 1040 nr ez Special design. 1040 nr ez   You can include in medical expenses the difference between the cost of a regular car and a car specially designed to hold a wheelchair. 1040 nr ez Cost of operation. 1040 nr ez   The includible costs of using a car for medical reasons are explained under Transportation , later. 1040 nr ez Chiropractor You can include in medical expenses fees you pay to a chiropractor for medical care. 1040 nr ez Christian Science Practitioner You can include in medical expenses fees you pay to Christian Science practitioners for medical care. 1040 nr ez Contact Lenses You can include in medical expenses amounts you pay for contact lenses needed for medical reasons. 1040 nr ez You can also include the cost of equipment and materials required for using contact lenses, such as saline solution and enzyme cleaner. 1040 nr ez See Eyeglasses and Eye Surgery , later. 1040 nr ez Crutches You can include in medical expenses the amount you pay to buy or rent crutches. 1040 nr ez Dental Treatment You can include in medical expenses the amounts you pay for the prevention and alleviation of dental disease. 1040 nr ez Preventive treatment includes the services of a dental hygienist or dentist for such procedures as teeth cleaning, the application of sealants, and fluoride treatments to prevent tooth decay. 1040 nr ez Treatment to alleviate dental disease include services of a dentist for procedures such as X-rays, fillings, braces, extractions, dentures, and other dental ailments. 1040 nr ez But see Teeth Whitening under What Expenses Are Not Includible, later. 1040 nr ez Diagnostic Devices You can include in medical expenses the cost of devices used in diagnosing and treating illness and disease. 1040 nr ez Example. 1040 nr ez You have diabetes and use a blood sugar test kit to monitor your blood sugar level. 1040 nr ez You can include the cost of the blood sugar test kit in your medical expenses. 1040 nr ez Disabled Dependent Care Expenses Some disabled dependent care expenses may qualify as either: Medical expenses, or Work-related expenses for purposes of taking a credit for dependent care. 1040 nr ez (See Publication 503, Child and Dependent Care Expenses. 1040 nr ez ) You can choose to apply them either way as long as you do not use the same expenses to claim both a credit and a medical expense deduction. 1040 nr ez Drug Addiction You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for drug addiction. 1040 nr ez This includes meals and lodging at the center during treatment. 1040 nr ez Drugs See Medicines , later. 1040 nr ez Eye Exam You can include in medical expenses the amount you pay for eye examinations. 1040 nr ez Eyeglasses You can include in medical expenses amounts you pay for eyeglasses and contact lenses needed for medical reasons. 1040 nr ez See Contact Lenses , earlier, for more information. 1040 nr ez Eye Surgery You can include in medical expenses the amount you pay for eye surgery to treat defective vision, such as laser eye surgery or radial keratotomy. 1040 nr ez Fertility Enhancement You can include in medical expenses the cost of the following procedures to overcome an inability to have children. 1040 nr ez Procedures such as in vitro fertilization (including temporary storage of eggs or sperm). 1040 nr ez Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children. 1040 nr ez Founder's Fee See Lifetime Care—Advance Payments , later. 1040 nr ez Guide Dog or Other Service Animal You can include in medical expenses the costs of buying, training, and maintaining a guide dog or other service animal to assist a visually impaired or hearing disabled person, or a person with other physical disabilities. 1040 nr ez In general, this includes any costs, such as food, grooming, and veterinary care, incurred in maintaining the health and vitality of the service animal so that it may perform its duties. 1040 nr ez Health Institute You can include in medical expenses fees you pay for treatment at a health institute only if the treatment is prescribed by a physician and the physician issues a statement that the treatment is necessary to alleviate a physical or mental defect or illness of the individual receiving the treatment. 1040 nr ez Health Maintenance Organization (HMO) You can include in medical expenses amounts you pay to entitle you, your spouse, or a dependent to receive medical care from an HMO. 1040 nr ez These amounts are treated as medical insurance premiums. 1040 nr ez See Insurance Premiums , later. 1040 nr ez Hearing Aids You can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it. 1040 nr ez Home Care See Nursing Services , later. 1040 nr ez Home Improvements See Capital Expenses , earlier. 1040 nr ez Hospital Services You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. 1040 nr ez This includes amounts paid for meals and lodging. 1040 nr ez Also see Lodging , later. 1040 nr ez Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. 1040 nr ez Medical care policies can provide payment for treatment that includes: Hospitalization, surgical services, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Long-term care (subject to additional limitations). 1040 nr ez See Qualified Long-Term Care Insurance Contracts under Long-Term Care, later. 1040 nr ez If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. 1040 nr ez The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. 1040 nr ez Health coverage tax credit. 1040 nr ez   If, during 2013, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient, you must complete Form 8885 before completing Schedule A. 1040 nr ez When figuring the amount of insurance premiums you can deduct on Schedule A, do not include: Any amounts you included on Form 8885, Any qualified health insurance premiums you paid to “U. 1040 nr ez S. 1040 nr ez Treasury–HCTC,” or Any health coverage tax credit advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. 1040 nr ez Employer-Sponsored Health Insurance Plan Do not include in your medical and dental expenses any insurance premiums paid by an employer-sponsored health insurance plan unless the premiums are included on your Form W-2, Wage and Tax Statement. 1040 nr ez Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included on your Form W-2. 1040 nr ez Example. 1040 nr ez You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. 1040 nr ez Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. 1040 nr ez Because you are an employee whose insurance premiums are paid with money that is never included in your gross income, you cannot deduct the premiums paid with that money. 1040 nr ez Long-term care services. 1040 nr ez   Contributions made by your employer to provide coverage for qualified long-term care services under a flexible spending or similar arrangement must be included in your income. 1040 nr ez This amount will be reported as wages on your Form W-2. 1040 nr ez Retired public safety officers. 1040 nr ez   If you are a retired public safety officer, do not include as medical expenses any health or long-term care insurance premiums that you elected to have paid with tax-free distributions from a retirement plan. 1040 nr ez This applies only to distributions that would otherwise be included in income. 1040 nr ez Health reimbursement arrangement (HRA). 1040 nr ez   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. 1040 nr ez This is because an HRA is funded solely by the employer. 1040 nr ez Medicare A If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. 1040 nr ez The payroll tax paid for Medicare A is not a medical expense. 1040 nr ez If you are not covered under social security (or were not a government employee who paid Medicare tax), you can voluntarily enroll in Medicare A. 1040 nr ez In this situation you can include the premiums you paid for Medicare A as a medical expense. 1040 nr ez Medicare B Medicare B is a supplemental medical insurance. 1040 nr ez Premiums you pay for Medicare B are a medical expense. 1040 nr ez Check the information you received from the Social Security Administration to find out your premium. 1040 nr ez Medicare D Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. 1040 nr ez You can include as a medical expense premiums you pay for Medicare D. 1040 nr ez Prepaid Insurance Premiums Premiums you pay before you are age 65 for insurance for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). 1040 nr ez Unused Sick Leave Used To Pay Premiums You must include in gross income cash payments you receive at the time of retirement for unused sick leave. 1040 nr ez You also must include in gross income the value of unused sick leave that, at your option, your employer applies to the cost of your continuing participation in your employer's health plan after you retire. 1040 nr ez You can include this cost of continuing participation in the health plan as a medical expense. 1040 nr ez If you participate in a health plan where your employer automatically applies the value of unused sick leave to the cost of your continuing participation in the health plan (and you do not have the option to receive cash), do not include the value of the unused sick leave in gross income. 1040 nr ez You cannot include this cost of continuing participation in that health plan as a medical expense. 1040 nr ez Insurance Premiums You Cannot Include You cannot include premiums you pay for: Life insurance policies, Policies providing payment for loss of earnings, Policies for loss of life, limb, sight, etc. 1040 nr ez , Policies that pay you a guaranteed amount each week for a stated number of weeks if you are hospitalized for sickness or injury, The part of your car insurance that provides medical insurance coverage for all persons injured in or by your car because the part of the premium providing insurance for you, your spouse, and your dependents is not stated separately from the part of the premium providing insurance for medical care for others, or Health or long-term care insurance if you elected to pay these premiums with tax-free distributions from a retirement plan made directly to the insurance provider and these distributions would otherwise have been included in income. 1040 nr ez Taxes imposed by any governmental unit, such as Medicare taxes, are not insurance premiums. 1040 nr ez Coverage for nondependents. 1040 nr ez   Generally, you cannot deduct any additional premium you pay as the result of including on your policy someone who is not your spouse or dependent, even if that person is your child under age 27. 1040 nr ez However, you can deduct the additional premium if that person is: Your child whom you do not claim as a dependent because of the rules for children of divorced or separated parents, Any person you could have claimed as a dependent on your return except that person received $3,900 or more of gross income or filed a joint return, or Any person you could have claimed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else's 2013 return. 1040 nr ez  Also, if you had family coverage when you added this individual to your policy and your premiums did not increase, you can enter on Schedule A (Form 1040) the full amount of your medical and dental insurance premiums. 1040 nr ez Intellectually and Developmentally Disabled, Special Home for You can include in medical expenses the cost of keeping a person who is intellectually and developmentally disabled in a special home, not the home of a relative, on the recommendation of a psychiatrist to help the person adjust from life in a mental hospital to community living. 1040 nr ez Laboratory Fees You can include in medical expenses the amounts you pay for laboratory fees that are part of medical care. 1040 nr ez Lactation Expenses See Breast Pumps and Supplies , earlier. 1040 nr ez Lead-Based Paint Removal You can include in medical expenses the cost of removing lead-based paints from surfaces in your home to prevent a child who has or had lead poisoning from eating the paint. 1040 nr ez These surfaces must be in poor repair (peeling or cracking) or within the child's reach. 1040 nr ez The cost of repainting the scraped area is not a medical expense. 1040 nr ez If, instead of removing the paint, you cover the area with wallboard or paneling, treat these items as capital expenses. 1040 nr ez See Capital Expenses , earlier. 1040 nr ez Do not include the cost of painting the wallboard as a medical expense. 1040 nr ez Learning Disability See Special Education , later. 1040 nr ez Legal Fees You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. 1040 nr ez However, you cannot include in medical expenses fees for the management of a guardianship estate, fees for conducting the affairs of the person being treated, or other fees that are not necessary for medical care. 1040 nr ez Lifetime Care—Advance Payments You can include in medical expenses a part of a life-care fee or “founder's fee” you pay either monthly or as a lump sum under an agreement with a retirement home. 1040 nr ez The part of the payment you include is the amount properly allocable to medical care. 1040 nr ez The agreement must require that you pay a specific fee as a condition for the home's promise to provide lifetime care that includes medical care. 1040 nr ez You can use a statement from the retirement home to prove the amount properly allocable to medical care. 1040 nr ez The statement must be based either on the home's prior experience or on information from a comparable home. 1040 nr ez Dependents with disabilities. 1040 nr ez   You can include in medical expenses advance payments to a private institution for lifetime care, treatment, and training of your physically or mentally impaired child upon your death or when you become unable to provide care. 1040 nr ez The payments must be a condition for the institution's future acceptance of your child and must not be refundable. 1040 nr ez Payments for future medical care. 1040 nr ez   Generally, you cannot include in medical expenses current payments for medical care (including medical insurance) to be provided substantially beyond the end of the year. 1040 nr ez This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care of the type described earlier. 1040 nr ez Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if a principal reason for being there is to receive medical care. 1040 nr ez See Nursing Home , later. 1040 nr ez You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. 1040 nr ez You can include the cost of such lodging while away from home if all of the following requirements are met. 1040 nr ez The lodging is primarily for and essential to medical care. 1040 nr ez The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. 1040 nr ez The lodging is not lavish or extravagant under the circumstances. 1040 nr ez There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. 1040 nr ez The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. 1040 nr ez You can include lodging for a person traveling with the person receiving the medical care. 1040 nr ez For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. 1040 nr ez Meals are not included. 1040 nr ez Do not include the cost of lodging while away from home for medical treatment if that treatment is not received from a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital or if that lodging is not primarily for or essential to the medical care received. 1040 nr ez Long-Term Care You can include in medical expenses amounts paid for qualified long-term care services and premiums paid for qualified long-term care insurance contracts. 1040 nr ez Qualified Long-Term Care Services Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided pursuant to a plan of care prescribed by a licensed health care practitioner. 1040 nr ez Chronically ill individual. 1040 nr ez   An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions. 1040 nr ez He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. 1040 nr ez Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. 1040 nr ez He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. 1040 nr ez Maintenance and personal care services. 1040 nr ez    Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment). 1040 nr ez Qualified Long-Term Care Insurance Contracts A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. 1040 nr ez The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. 1040 nr ez The amount of qualified long-term care premiums you can include is limited. 1040 nr ez You can include the following as medical expenses on Schedule A (Form 1040). 1040 nr ez Qualified long-term care premiums up to the following amounts. 1040 nr ez Age 40 or under – $360. 1040 nr ez Age 41 to 50 – $680. 1040 nr ez Age 51 to 60 – $1,360. 1040 nr ez Age 61 to 70 – $3,640. 1040 nr ez Age 71 or over – $4,550. 1040 nr ez Unreimbursed expenses for qualified long-term care services. 1040 nr ez Note. 1040 nr ez The limit on premiums is for each person. 1040 nr ez Also, if you are an eligible retired public safety officer, you cannot include premiums for long-term care insurance if you elected to pay these premiums with tax-free distributions from a qualified retirement plan made directly to the insurance provider and these distributions would otherwise have been included in your income. 1040 nr ez Meals You can include in medical expenses the cost of meals at a hospital or similar institution if a principal reason for being there is to get medical care. 1040 nr ez You cannot include in medical expenses the cost of meals that are not part of inpatient care. 1040 nr ez Also see Weight-Loss Program and Nutritional Supplements , later. 1040 nr ez Medical Conferences You can include in medical expenses amounts paid for admission and transportation to a medical conference if the medical conference concerns the chronic illness of yourself, your spouse, or your dependent. 1040 nr ez The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent. 1040 nr ez The majority of the time spent at the conference must be spent attending sessions on medical information. 1040 nr ez The cost of meals and lodging while attending the conference is not deductible as a medical expense. 1040 nr ez Medical Information Plan You can include in medical expenses amounts paid to a plan that keeps medical information in a computer data bank and retrieves and furnishes the information upon request to an attending physician. 1040 nr ez Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. 1040 nr ez A prescribed drug is one that requires a prescription by a doctor for its use by an individual. 1040 nr ez You can also include amounts you pay for insulin. 1040 nr ez Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. 1040 nr ez Imported medicines and drugs. 1040 nr ez   If you imported medicines or drugs from other countries, see Medicines and Drugs From Other Countries , under What Expenses Are Not Includible, later. 1040 nr ez Nursing Home You can include in medical expenses the cost of medical care in a nursing home, home for the aged, or similar institution, for yourself, your spouse, or your dependents. 1040 nr ez This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. 1040 nr ez Do not include the cost of meals and lodging if the reason for being in the home is personal. 1040 nr ez You can, however, include in medical expenses the part of the cost that is for medical or nursing care. 1040 nr ez Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. 1040 nr ez The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. 1040 nr ez This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. 1040 nr ez These services can be provided in your home or another care facility. 1040 nr ez Generally, only the amount spent for nursing services is a medical expense. 1040 nr ez If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. 1040 nr ez For example, because of your medical condition you pay a visiting nurse $300 per week for medical and household services. 1040 nr ez She spends 10% of her time doing household services such as washing dishes and laundry. 1040 nr ez You can include only $270 per week as medical expenses. 1040 nr ez The $30 (10% × $300) allocated to household services cannot be included. 1040 nr ez However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 1040 nr ez See Maintenance and personal care services under Long-Term Care, earlier. 1040 nr ez Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. 1040 nr ez See Publication 503. 1040 nr ez You can also include in medical expenses part of the amount you pay for that attendant's meals. 1040 nr ez Divide the food expense among the household members to find the cost of the attendant's food. 1040 nr ez Then divide that cost in the same manner as in the preceding paragraph. 1040 nr ez If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. 1040 nr ez This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. 1040 nr ez Employment taxes. 1040 nr ez   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for an attendant who provides medical care. 1040 nr ez If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier. 1040 nr ez For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. 1040 nr ez Operations You can include in medical expenses amounts you pay for legal operations that are not for unnecessary cosmetic surgery. 1040 nr ez See Cosmetic Surgery under What Expenses Are Not Includible, later. 1040 nr ez Optometrist See Eyeglasses , earlier. 1040 nr ez Organ Donors See Transplants , later. 1040 nr ez Osteopath You can include in medical expenses amounts you pay to an osteopath for medical care. 1040 nr ez Oxygen You can include in medical expenses amounts you pay for oxygen and oxygen equipment to relieve breathing problems caused by a medical condition. 1040 nr ez Physical Examination You can include in medical expenses the amount you pay for an annual physical examination and diagnostic tests by a physician. 1040 nr ez You do not have to be ill at the time of the examination. 1040 nr ez Pregnancy Test Kit You can include in medical expenses the amount you pay to purchase a pregnancy test kit to determine if you are pregnant. 1040 nr ez Prosthesis See Artificial Limb and Breast Reconstruction Surgery , earlier. 1040 nr ez Psychiatric Care You can include in medical expenses amounts you pay for psychiatric care. 1040 nr ez This includes the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care. 1040 nr ez See Psychoanalysis, next, and Transportation , later. 1040 nr ez Psychoanalysis You can include in medical expenses payments for psychoanalysis. 1040 nr ez However, you cannot include payments for psychoanalysis that is part of required training to be a psychoanalyst. 1040 nr ez Psychologist You can include in medical expenses amounts you pay to a psychologist for medical care. 1040 nr ez Special Education You can include in medical expenses fees you pay on a doctor's recommendation for a child's tutoring by a teacher who is specially trained and qualified to work with children who have learning disabilities caused by mental or physical impairments, including nervous system disorders. 1040 nr ez You can include in medical expenses the cost (tuition, meals, and lodging) of attending a school that furnishes special education to help a child to overcome learning disabilities. 1040 nr ez A doctor must recommend that the child attend the school. 1040 nr ez Overcoming the learning disabilities must be a principal reason for attending the school, and any ordinary education received must be incidental to the special education provided. 1040 nr ez Special education includes: Teaching Braille to a visually impaired person, Teaching lip reading to a hearing disabled person, or Giving remedial language training to correct a condition caused by a birth defect. 1040 nr ez Sterilization You can include in medical expenses the cost of a legal sterilization (a legally performed operation to make a person unable to have children). 1040 nr ez Also see Vasectomy , later. 1040 nr ez Stop-Smoking Programs You can include in medical expenses amounts you pay for a program to stop smoking. 1040 nr ez However, you cannot include in medical expenses amounts you pay for drugs that do not require a prescription, such as nicotine gum or patches, that are designed to help stop smoking. 1040 nr ez Surgery See Operations , earlier. 1040 nr ez Telephone You can include in medical expenses the cost of special telephone equipment that lets a person who is deaf, hard of hearing or has a speech disability communicate over a regular telephone. 1040 nr ez This includes teletypewriter (TTY) and telecommunications device for the deaf (TDD) equipment. 1040 nr ez You can also include the cost of repairing the equipment. 1040 nr ez Television You can include in medical expenses the cost of equipment that displays the audio part of television programs as subtitles for persons with a hearing disability. 1040 nr ez This may be the cost of an adapter that attaches to a regular set. 1040 nr ez It also may be the part of the cost of a specially equipped television that exceeds the cost of the same model regular television set. 1040 nr ez Therapy You can include in medical expenses amounts you pay for therapy received as medical treatment. 1040 nr ez Transplants You can include in medical expenses amounts paid for medical care you receive because you are a donor or a possible donor of a kidney or other organ. 1040 nr ez This includes transportation. 1040 nr ez You can include any expenses you pay for the medical care of a donor in connection with the donating of an organ. 1040 nr ez This includes transportation. 1040 nr ez Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. 1040 nr ez You can include:    Bus, taxi, train, or plane fares or ambulance service, Transportation expenses of a parent who must go with a child who needs medical care, Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone, and Transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommended as a part of treatment. 1040 nr ez Car expenses. 1040 nr ez   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. 1040 nr ez You cannot include depreciation, insurance, general repair, or maintenance expenses. 1040 nr ez   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents a mile. 1040 nr ez    You can also include parking fees and tolls. 1040 nr ez You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate. 1040 nr ez Example. 1040 nr ez In 2013, Bill Jones drove 2,800 miles for medical reasons. 1040 nr ez He spent $500 for gas, $30 for oil, and $100 for tolls and parking. 1040 nr ez He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. 1040 nr ez He figures the actual expenses first. 1040 nr ez He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. 1040 nr ez He then figures the standard mileage amount. 1040 nr ez He multiplies 2,800 miles by 24 cents a mile for a total of $672. 1040 nr ez He then adds the $100 tolls and parking for a total of $772. 1040 nr ez Bill includes the $772 of car expenses with his other medical expenses for the year because the $772 is more than the $630 he figured using actual expenses. 1040 nr ez Transportation expenses you cannot include. 1040 nr ez    You cannot include in medical expenses the cost of transportation in the following situations. 1040 nr ez Going to and from work, even if your condition requires an unusual means of transportation. 1040 nr ez Travel for purely personal reasons to another city for an operation or other medical care. 1040 nr ez Travel that is merely for the general improvement of one's health. 1040 nr ez The costs of operating a specially equipped car for other than medical reasons. 1040 nr ez Trips You can include in medical expenses amounts you pay for transportation to another city if the trip is primarily for, and essential to, receiving medical services. 1040 nr ez You may be able to include up to $50 for each night for each person. 1040 nr ez You can include lodging for a person traveling with the person receiving the medical care. 1040 nr ez For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. 1040 nr ez Meals are not included. 1040 nr ez See Lodging , earlier. 1040 nr ez You cannot include in medical expenses a trip or vacation taken merely for a change in environment, improvement of morale, or general improvement of health, even if the trip is made on the advice of a doctor. 1040 nr ez However, see Medical Conferences , earlier. 1040 nr ez Tuition Under special circumstances, you can include charges for tuition in medical expenses. 1040 nr ez See Special Education , earlier. 1040 nr ez You can include charges for a health plan included in a lump-sum tuition fee if the charges are separately stated or can easily be obtained from the school. 1040 nr ez Vasectomy You can include in medical expenses the amount you pay for a vasectomy. 1040 nr ez Vision Correction Surgery See Eye Surgery , earlier. 1040 nr ez Weight-Loss Program You can include in medical expenses amounts you pay to lose weight if it is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). 1040 nr ez This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings. 1040 nr ez You cannot include membership dues in a gym, health club, or spa as medical expenses, but you can include separate fees charged there for weight loss activities. 1040 nr ez You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs. 1040 nr ez You can include the cost of special food in medical expenses only if: The food does not satisfy normal nutritional needs, The food alleviates or treats an illness, and The need for the food is substantiated by a physician. 1040 nr ez The amount you can include in medical expenses is limited to the amount by which the cost of the special food exceeds the cost of a normal diet. 1040 nr ez See also Weight-Loss Program under What Expenses Are Not Includible, later. 1040 nr ez Wheelchair You can include in medical expenses amounts you pay for a wheelchair used mainly for the relief of sickness or disability, and not just to provide transportation to and from work. 1040 nr ez The cost of operating and maintaining the wheelchair is also a medical expense. 1040 nr ez Wig You can include in medical expenses the cost of a wig purchased upon the advice of a physician for the mental health of a patient who has lost all of his or her hair from disease. 1040 nr ez X-ray You can include in medical expenses amounts you pay for X-rays for medical reasons. 1040 nr ez What Expenses Are Not Includible? Following is a list of some items that you cannot include in figuring your medical expense deduction. 1040 nr ez The items are listed in alphabetical order. 1040 nr ez Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby You cannot include in medical expenses amounts you pay for the care of children, even if the expenses enable you, your spouse, or your dependent to get medical or dental treatment. 1040 nr ez Also, any expense allowed as a childcare credit cannot be treated as an expense paid for medical care. 1040 nr ez Controlled Substances You cannot include in medical expenses amounts you pay for controlled substances (such as marijuana, laetrile, etc. 1040 nr ez ), even if such substances are legalized by state law. 1040 nr ez Such substances are not legal under federal law and cannot be included in medical expenses. 1040 nr ez Cosmetic Surgery Generally, you cannot include in medical expenses the amount you pay for unnecessary cosmetic surgery. 1040 nr ez This includes any procedure that is directed at improving the patient's appearance and does not meaningfully promote the proper function of the body or prevent or treat illness or disease. 1040 nr ez You generally cannot include in medical expenses the amount you pay for procedures such as face lifts, hair transplants, hair removal (electrolysis), and liposuction. 1040 nr ez You can include in medical expenses the amount you pay for cosmetic surgery if it is necessary to improve a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease. 1040 nr ez Example. 1040 nr ez An individual undergoes surgery that removes a breast as part of treatment for cancer. 1040 nr ez She pays a surgeon to reconstruct the breast. 1040 nr ez The surgery to reconstruct the breast corrects a deformity directly related to the disease. 1040 nr ez The cost of the surgery is includible in her medical expenses. 1040 nr ez Dancing Lessons You cannot include in medical expenses the cost of dancing lessons, swimming lessons, etc. 1040 nr ez , even if they are recommended by a doctor, if they are only for the improvement of general health. 1040 nr ez Diaper Service You cannot include in medical expenses the amount you pay for diapers or diaper services, unless they are needed to relieve the effects of a particular disease. 1040 nr ez Electrolysis or Hair Removal See Cosmetic Surgery , earlier. 1040 nr ez Flexible Spending Account You cannot include in medical expenses amounts for which you are fully reimbursed by your flexible spending account if you contribute a part of your income on a pre-tax basis to pay for the qualified benefit. 1040 nr ez Funeral Expenses You cannot include in medical expenses amounts you pay for funerals. 1040 nr ez Future Medical Care Generally, you cannot include in medical expenses current payments for medical care (including medical insurance) to be provided substantially beyond the end of the year. 1040 nr ez This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care or long-term care of the type described at Lifetime Care—Advance Payments or Long-Term Care, earlier under What Medical Expenses Are Includible. 1040 nr ez Hair Transplant See Cosmetic Surgery , earlier. 1040 nr ez Health Club Dues You cannot include in medical expenses health club dues or amounts paid to improve one's general health or to relieve physical or mental discomfort not related to a particular medical condition. 1040 nr ez You cannot include in medical expenses the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. 1040 nr ez Health Coverage Tax Credit You cannot include in medical expenses amounts you pay for health insurance that you use in figuring your health coverage tax credit. 1040 nr ez For more information, see Health Coverage Tax Credit , later. 1040 nr ez Health Savings Accounts You cannot include in medical expenses any payment or distribution for medical expenses out of a health savings account. 1040 nr ez Contributions to health savings accounts are deducted separately. 1040 nr ez See Publication 969. 1040 nr ez Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. 1040 nr ez This is a personal expense that is not deductible. 1040 nr ez However, you may be able to include certain expenses paid to a person providing nursing-type services. 1040 nr ez For more information, see Nursing Services , earlier under What Medical Expenses Are Includible. 1040 nr ez Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 1040 nr ez For more information, see Long-Term Care , earlier under What Medical Expenses Are Includible. 1040 nr ez Illegal Operations and Treatments You cannot include in medical expenses amounts you pay for illegal operations, treatments, or controlled substances whether rendered or prescribed by licensed or unlicensed practitioners. 1040 nr ez Insurance Premiums See Insurance Premiums under What Medical Expenses Are Includible, earlier. 1040 nr ez Maternity Clothes You cannot include in medical expenses amounts you pay for maternity clothes. 1040 nr ez Medical Savings Account (MSA) You cannot include in medical expenses amounts you contribute to an Archer MSA. 1040 nr ez You cannot include expenses you pay for with a tax-free distribution from your Archer MSA. 1040 nr ez You also cannot use other funds equal to the amount of the distribution and include the expenses. 1040 nr ez For more information on Archer MSAs, see Publication 969. 1040 nr ez Medicines and Drugs From Other Countries In general, you cannot include in your medical expenses the cost of a prescribed drug brought in (or ordered shipped) from another country. 1040 nr ez You can only include the cost of a drug that was imported legally. 1040 nr ez For example, you can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals. 1040 nr ez You can include the cost of a prescribed drug you purchase and consume in another country if the drug is legal in both the other country and the United States. 1040 nr ez Nonprescription Drugs and Medicines Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. 1040 nr ez Example. 1040 nr ez Your doctor recommends that you take aspirin. 1040 nr ez Because aspirin is a drug that does not require a physician's prescription, you cannot include its cost in your medical expenses. 1040 nr ez Nutritional Supplements You cannot include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. 1040 nr ez unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. 1040 nr ez Otherwise, these items are taken to maintain your ordinary good health, and are not for medical care. 1040 nr ez Personal Use Items You cannot include in medical expenses the cost of an item ordinarily used for personal, living, or family purposes unless it is used primarily to prevent or alleviate a physical or mental defect or illness. 1040 nr ez For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense. 1040 nr ez In order to accommodate an individual with a physical defect, you may have to purchase an item ordinarily used as a personal, living, or family item in a special form. 1040 nr ez You can include the excess of the cost of the item in a special form over the cost of the item in normal form as a medical expense. 1040 nr ez (See Braille Books and Magazines under What Medical Expenses Are Includible, earlier. 1040 nr ez ) Swimming Lessons See Dancing Lessons , earlier. 1040 nr ez Teeth Whitening You cannot include in medical expenses amounts paid to whiten teeth. 1040 nr ez See Cosmetic Surgery , earlier. 1040 nr ez Veterinary Fees You generally cannot include veterinary fees in your medical expenses, but see Guide Dog or Other Service Animal under What Medical Expenses Are Includible, earlier. 1040 nr ez Weight-Loss Program You cannot include in medical expenses the cost of a weight-loss program if the purpose of the weight loss is the improvement of appearance, general health, or sense of well-being. 1040 nr ez You cannot include amounts you pay to lose weight unless the weight loss is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). 1040 nr ez If the weight-loss treatment is not for a specific disease diagnosed by a physician, you cannot include either the fees you pay for membership in a weight reduction group or fees for attendance at periodic meetings. 1040 nr ez Also, you cannot include membership dues in a gym, health club, or spa. 1040 nr ez You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs. 1040 nr ez See Weight-Loss Program under What Medical Expenses Are Includible, earlier. 1040 nr ez How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the tax year for which you received no insurance or other reimbursement. 1040 nr ez Insurance Reimbursement You must reduce your total medical expenses for the year by all reimbursements for medical expenses that you receive from insurance or other sources during the year. 1040 nr ez This includes payments from Medicare. 1040 nr ez Even if a policy provides reimbursement only for certain specific medical expenses, you must use amounts you receive from that policy to reduce your total medical expenses, including those it does not reimburse. 1040 nr ez Example. 1040 nr ez You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. 1040 nr ez The insurance you receive for the hospital and doctors' bills is more than their charges. 1040 nr ez In figuring your medical deduction, you must reduce the total amount you spent for medical care by the total amount of insurance you received, even if the policies do not cover some of your medical expenses. 1040 nr ez Health reimbursement arrange