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1040ez Efile

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1040ez Efile

1040ez efile Index A Accelerated Cost Recovery System (ACRS), MACRS Depreciation (see also Modified Accelerated Cost Recovery System (MACRS)) Effective date, Depreciation Methods Accounting methods Accrual method, Accrual method. 1040ez efile Cash method, Cash method. 1040ez efile Change of method, Changing your accounting method. 1040ez efile Constructive receipt of income, Cash method. 1040ez efile , More information. 1040ez efile Accrual method taxpayers, Accrual method. 1040ez efile ACRS (Accelerated Cost Recovery System) Effective date, Depreciation Methods Active participation, Active participation. 1040ez efile Activities not for profit, Duplex. 1040ez efile Additions to property, Additions or improvements to property. 1040ez efile (see also Improvements) Basis, Increases to basis. 1040ez efile , Additions or improvements. 1040ez efile MACRS recovery period, Additions or improvements to property. 1040ez efile Adjusted basis MACRS depreciation, Adjusted Basis Adjusted gross income (AGI) Modified (see Modified adjusted gross income (MAGI)) Advance rent, Advance rent. 1040ez efile Security deposits, Security deposits. 1040ez efile Advertising, Types of Expenses Allocation of expenses Change of property to rental use, Payments added to capital account. 1040ez efile How to divide expenses, Dividing Expenses Part of property rented, Renting Part of Property, How to divide expenses. 1040ez efile Personal use of rental property, Personal use of rental property. 1040ez efile , Personal Use of Dwelling Unit (Including Vacation Home) Alternative Depreciation System (ADS) Election of, Electing ADS MACRS, MACRS Depreciation, Table 2-2d. 1040ez efile Alternative minimum tax (AMT) Accelerated depreciation methods, Alternative minimum tax (AMT). 1040ez efile Amended returns, Filing an amended return. 1040ez efile Apartments Basement apartments, Examples. 1040ez efile Dwelling units, Dwelling unit. 1040ez efile Appraisal fees, Settlement fees and other costs. 1040ez efile Assessments for maintenance, Assessments for local improvements. 1040ez efile Assessments, local (see Local assessments) Assistance (see Tax help) Assumption of mortgage, Assumption of a mortgage. 1040ez efile Attorneys' fees, Settlement fees and other costs. 1040ez efile , Increases to basis. 1040ez efile Automobiles MACRS recovery periods, Property Classes Under GDS B Basis Adjusted basis, Adjusted Basis Assessments for local improvements, Assessments for local improvements. 1040ez efile Basis other than cost, Basis Other Than Cost Cost basis, Cost Basis Decreases to, Decreases to basis. 1040ez efile Deductions Capitalization of costs vs. 1040ez efile , Deducting vs. 1040ez efile capitalizing costs. 1040ez efile Not greater than basis, Cost or Other Basis Fully Recovered Fair market value, Fair market value. 1040ez efile Increases to, Increases to basis. 1040ez efile MACRS depreciable basis, Basis of Depreciable Property Property changed to rental use, Basis of Property Changed to Rental Use C Capital expenditures Deductions vs. 1040ez efile effect on basis, Deducting vs. 1040ez efile capitalizing costs. 1040ez efile Local benefit taxes, Local benefit taxes. 1040ez efile Mortgages, payments to obtain, Expenses paid to obtain a mortgage. 1040ez efile Cars MACRS recovery periods, Property Classes Under GDS Cash method taxpayers, Cash method. 1040ez efile Casualty losses, Exception for Rental Real Estate With Active Participation Change of accounting method, Changing your accounting method. 1040ez efile Charitable contributions Use of property, Donation of use of the property. 1040ez efile Cleaning and maintenance, Types of Expenses Closing costs, Settlement fees and other costs. 1040ez efile Commissions, Types of Expenses Computers MACRS recovery periods, Property Classes Under GDS Condominiums, Condominiums, Dwelling unit. 1040ez efile Constructive receipt of income, Cash method. 1040ez efile , More information. 1040ez efile Cooperative housing, Cooperative apartments. 1040ez efile , Cooperatives, Dwelling unit. 1040ez efile Cost basis, Cost Basis Credit reports, Settlement fees and other costs. 1040ez efile Credits Residential energy credits, Decreases to basis. 1040ez efile D Days of personal use, What is a day of personal use? Days used for repairs and maintenance, Days used for repairs and maintenance. 1040ez efile Deductions Capitalizing costs vs. 1040ez efile effect on basis, Deducting vs. 1040ez efile capitalizing costs. 1040ez efile Depreciation (see Depreciation) Limitations on, Form 4562. 1040ez efile Passive activity losses (see Passive activity) Depreciation, Depreciation of Rental Property, Changing your accounting method. 1040ez efile Alternative Depreciation System (ADS) (see Modified Accelerated Cost Recovery System (MACRS)) Basis (see Basis) Change of accounting method, Changing your accounting method. 1040ez efile Change of property to rental use, Property Changed to Rental Use Claiming correct amount of, Claiming the Correct Amount of Depreciation Declining balance method, Depreciation Methods Duration of property expected to last more than one year, What Rental Property Can Be Depreciated? Eligible property, What Rental Property Can Be Depreciated? First-year expensing, Section 179 deduction. 1040ez efile MACRS (see Modified Accelerated Cost Recovery System (MACRS)) Methods, Depreciation Methods, Figuring Your Depreciation Deduction Ownership of property, What Rental Property Can Be Depreciated?, Property you own. 1040ez efile Rental expense, Depreciation. 1040ez efile Rented property, Rented property. 1040ez efile Section 179 deduction, Section 179 deduction. 1040ez efile Special depreciation allowances, Claiming the Special Depreciation Allowance Straight line method, Depreciation Methods Useful life, What Rental Property Can Be Depreciated?, Property having a determinable useful life. 1040ez efile Vacant rental property, Vacant rental property. 1040ez efile Discount, bonds and notes issued at (see Original issue discount (OID)) Dividing of expenses (see Allocation of expenses) Dwelling units Definition, Dwelling unit. 1040ez efile Fair rental price, Fair rental price. 1040ez efile Personal use of, Personal Use of Dwelling Unit (Including Vacation Home), What is a day of personal use? E Easements, Decreases to basis. 1040ez efile Equipment rental expense, Rental of equipment. 1040ez efile F Fair market value (FMV), Fair market value. 1040ez efile Fair rental price, Dividing Expenses, Fair rental price. 1040ez efile Fees Loan origination fees, Points, Settlement fees and other costs. 1040ez efile Points (see Points) Settlement fees and other costs, Settlement fees and other costs. 1040ez efile Tax return preparation fees, Legal and other professional fees. 1040ez efile First-year expensing, Section 179 deduction. 1040ez efile Form 1040 Not rented for profit income, Where to report. 1040ez efile Part of property rented, Renting Part of Property Rental income and expenses, Reporting Rental Income, Expenses, and Losses Schedule E, Schedule E (Form 1040) Form 1098 Mortgage interest, Form 1098, Mortgage Interest Statement. 1040ez efile Form 4684 Casualties and thefts, How to report. 1040ez efile Form 4797 Sales of business property, How to report. 1040ez efile Form 8582 Passive activity losses, Form 8582. 1040ez efile , Form 8582 not required. 1040ez efile Free tax services, Free help with your tax return. 1040ez efile G Gains and losses At-risk rules, At-Risk Rules Casualty and theft losses, Exception for Rental Real Estate With Active Participation Limits on rental losses, Form 4562. 1040ez efile Passive activity losses, Passive Activity Limits Rental real estate activities, Exception for Rental Real Estate With Active Participation Sale of rental property, Sale or exchange of rental property. 1040ez efile , How to report. 1040ez efile General depreciation system (GDS) (see Modified Accelerated Cost Recovery System (MACRS)) H Help (see Tax help) Home Main home, Main home. 1040ez efile Use as rental property (see Use of home) I Improvements, Table 1-1. 1040ez efile Examples of Improvements (see also Repairs) Assessments for local improvements, Assessments for local improvements. 1040ez efile Basis, Increases to basis. 1040ez efile , Additions or improvements. 1040ez efile Depreciation of rented property, Rented property. 1040ez efile MACRS recovery period, Additions or improvements to property. 1040ez efile Insurance, Types of Expenses Casualty or theft loss payments, Decreases to basis. 1040ez efile Change of property to rental use, Property Changed to Rental Use Fire insurance premiums, cost basis, Settlement fees and other costs. 1040ez efile Part of property rented, Renting Part of Property Premiums paid in advance, Insurance premiums paid in advance. 1040ez efile Title insurance, cost basis, Settlement fees and other costs. 1040ez efile Interest payments, Interest expense. 1040ez efile (see also Mortgages) Loan origination fees, Points Rental expenses, Types of Expenses L Land Cost basis, Separating cost of land and buildings. 1040ez efile Depreciation, Land. 1040ez efile Leases Cancellation payments, Canceling a lease. 1040ez efile Equipment leasing, Rental of equipment. 1040ez efile Limits Passive activity losses and credits, Passive Activity Limits Rental losses, Limits on Rental Losses Loans Assumption fees, Settlement fees and other costs. 1040ez efile Charges connected with getting or refinancing, cost basis, Settlement fees and other costs. 1040ez efile Low or no interest, Loans with low or no interest. 1040ez efile Origination fees, Points Local assessments, Assessments for local improvements. 1040ez efile Losses (see Gains and losses) M Missing children, photographs of, Reminders Modified Accelerated Cost Recovery System (MACRS), MACRS Depreciation, Figuring MACRS Depreciation Under ADS Additions or improvements to property, Additions or improvements to property. 1040ez efile Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS), MACRS Depreciation, Figuring MACRS Depreciation Under ADS Basis other than cost, Basis Other Than Cost Conventions, Conventions Cost basis, Cost Basis Depreciable basis, Basis of Depreciable Property Effective date, Depreciation Methods Excluded property, Excluded Property General Depreciation System (GDS), MACRS Depreciation, Property Classes Under GDS, Figuring Your Depreciation Deduction Nonresidential rental property, Property Classes Under GDS Property used in rental activities (Table 2-1), Table 2-1. 1040ez efile MACRS Recovery Periods for Property Used in Rental Activities Recovery periods, Table 2-1. 1040ez efile MACRS Recovery Periods for Property Used in Rental Activities, 5-, 7-, or 15-year property. 1040ez efile Residential rental property, Property Classes Under GDS, Residential rental property. 1040ez efile Special depreciation allowances, Claiming the Special Depreciation Allowance Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 1040ez efile Mortgages, Expenses paid to obtain a mortgage. 1040ez efile Assumption of, cost basis, Assumption of a mortgage. 1040ez efile Change of property to rental use, Property Changed to Rental Use End of, OID, Loan or mortgage ends. 1040ez efile Interest, Interest expense. 1040ez efile , Property Changed to Rental Use, Renting Part of Property Mortgage insurance premiums, Settlement fees and other costs. 1040ez efile Part of property rented, Renting Part of Property N Nonresidential real property, Property Classes Under GDS Not-for-profit activities, Duplex. 1040ez efile O Original issue discount (OID), Points, Loan or mortgage ends. 1040ez efile P Part interest Expenses, Part interest. 1040ez efile Income, Part interest. 1040ez efile Passive activity Maximum special allowance, Maximum special allowance. 1040ez efile Personal property Rental income from, Property or services. 1040ez efile Personal use of rental property, Payments added to capital account. 1040ez efile , Personal Use of Dwelling Unit (Including Vacation Home) (see also Property changed to rental use) Placed-in-service date, Placed in Service Points, Types of Expenses, Points, Settlement fees and other costs. 1040ez efile Pre-rental expenses, Pre-rental expenses. 1040ez efile Principal residence (see Home) Profit, property not rented for, Duplex. 1040ez efile Property changed to rental use, Payments added to capital account. 1040ez efile Basis, Basis of Property Changed to Rental Use Publications (see Tax help) R Real estate professionals, Real estate professionals. 1040ez efile Real estate taxes, Real estate taxes. 1040ez efile Real property trades or businesses, Real property trades or businesses. 1040ez efile Recordkeeping requirements Travel and transportation expenses, Local transportation expenses. 1040ez efile , Travel expenses. 1040ez efile Recovery periods, Property Classes Under GDS Rent, Settlement fees and other costs. 1040ez efile Advance rent, Advance rent. 1040ez efile Fair price, Fair rental price. 1040ez efile Rental expenses, Rental Expenses Advertising, Types of Expenses Allocation between rental and personal uses, Dividing Expenses Change of property to rental use, Property Changed to Rental Use Cleaning and maintenance, Types of Expenses Commissions, Types of Expenses Depreciation, Depreciation. 1040ez efile Dwelling unit used as home, Dwelling Unit Used as a Home Equipment rental, Rental of equipment. 1040ez efile Home, property also used as, Rental of property also used as your home. 1040ez efile Improvements, Table 1-1. 1040ez efile Examples of Improvements Insurance, Types of Expenses, Insurance premiums paid in advance. 1040ez efile Interest payments, Types of Expenses, Interest expense. 1040ez efile Local transportation expenses, Types of Expenses, Local transportation expenses. 1040ez efile Part of property rented, Renting Part of Property Points, Types of Expenses, Points Pre-rental expenses, Pre-rental expenses. 1040ez efile Rental payments, Types of Expenses Repairs, Types of Expenses, Repairs and Improvements Sale of property, Vacant while listed for sale. 1040ez efile Tax return preparation fees, Legal and other professional fees. 1040ez efile Taxes, Types of Expenses Tenant, paid by, Expenses paid by tenant. 1040ez efile Travel expenses, Types of Expenses Utilities, Types of Expenses Vacant rental property, Vacant rental property. 1040ez efile Rental income Advance rent, Advance rent. 1040ez efile Cancellation of lease payments, Canceling a lease. 1040ez efile Dwelling unit used as home, Dwelling Unit Used as a Home Lease with option to buy, Lease with option to buy. 1040ez efile Not rented for profit, Not Rented for Profit Part interest, Part interest. 1040ez efile Property received from tenant, Property or services. 1040ez efile Reporting, Accrual method. 1040ez efile , Which Forms To Use Security deposit, Security deposits. 1040ez efile Services received from tenant, Property or services. 1040ez efile Uncollected rent, Uncollected rent. 1040ez efile Used as home, Rental of property also used as your home. 1040ez efile Rental losses, Exception for Rental Real Estate With Active Participation (see also Gains and losses) (see also Passive activity) Repairs, Types of Expenses, Repairs and Improvements (see also Improvements) Assessments for maintenance, Assessments for local improvements. 1040ez efile Personal use of rental property exception for days used for repairs and maintenance, Days used for repairs and maintenance. 1040ez efile S Sale of property Expenses, Vacant while listed for sale. 1040ez efile Gain or loss, Sale or exchange of rental property. 1040ez efile , How to report. 1040ez efile Main home, Sale of main home used as rental property. 1040ez efile Section 179 deductions, Section 179 deduction. 1040ez efile Security deposits, Security deposits. 1040ez efile Settlement fees, Settlement fees and other costs. 1040ez efile Shared equity financing agreements, Shared equity financing agreement. 1040ez efile Special depreciation allowances, Claiming the Special Depreciation Allowance Spouse Material participation, Participating spouse. 1040ez efile Standard mileage rates, Local transportation expenses. 1040ez efile Surveys, Settlement fees and other costs. 1040ez efile T Tables and figures Improvements, examples of (Table 1-1), Table 1-1. 1040ez efile Examples of Improvements MACRS optional tables (Table 2-2d), Table 2-2d. 1040ez efile MACRS optional tables (Tables 2-2a, 2-2b, and 2-2c), Tables 2-2a, 2-2b, and 2-2c. 1040ez efile MACRS recovery periods for property used in rental activities (Table 2-1), Table 2-1. 1040ez efile MACRS Recovery Periods for Property Used in Rental Activities Tax credits Residential energy credits, effect on basis, Decreases to basis. 1040ez efile Tax help, How To Get Tax Help Tax return preparation fees, Legal and other professional fees. 1040ez efile Taxes Deduction of, Types of Expenses Local benefit taxes, Local benefit taxes. 1040ez efile Real estate taxes, Real estate taxes. 1040ez efile Transfer taxes, Settlement fees and other costs. 1040ez efile Theft losses, Theft. 1040ez efile Title insurance, Settlement fees and other costs. 1040ez efile Transfer taxes, Settlement fees and other costs. 1040ez efile Travel and transportation expenses Local transportation expenses, Types of Expenses, Local transportation expenses. 1040ez efile Recordkeeping, Travel expenses. 1040ez efile Rental expenses, Types of Expenses Standard mileage rate, Local transportation expenses. 1040ez efile U Uncollected rent Income, Uncollected rent. 1040ez efile Use of home Before or after renting, Days used as a main home before or after renting. 1040ez efile Change to rental use, Property Changed to Rental Use Days of personal use, What is a day of personal use? Fair rental price, Fair rental price. 1040ez efile Passive activity rules exception, Exception for Personal Use of Dwelling Unit Personal use as dwelling unit, Personal Use of Dwelling Unit (Including Vacation Home) Utilities, Types of Expenses, Increases to basis. 1040ez efile V Vacant rental property, Vacant rental property. 1040ez efile Vacation homes Dwelling unit, Dwelling unit. 1040ez efile Fair rental price, Fair rental price. 1040ez efile Personal use of, Personal Use of Dwelling Unit (Including Vacation Home) Valuation Fair market value, Fair market value. 1040ez efile Prev  Up     Home   More Online Publications
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Not all work-at-home opportunities deliver on their promises. Some classic work-at-home schemes are medical billing, envelope stuffing and assembly or craftwork. Ads for these businesses say: "Be part of one of America's fastest growing industries. Earn thousands of dollars a month from home!" Legitimate work-at-home program promoters should tell you, in writing, what's involved in the program they are selling. Here are some questions you might ask a promoter:

  • What tasks will I have to perform? (Ask the program sponsor to list every step of the job.)
  • Will I be paid a salary or will my pay be based on commission?
  • Who will pay me?
  • When will I get my first paycheck?
  • What is the total cost of the work-at home program, including supplies, equipment and membership fees? What will I get for my money?

The answers to these questions may help you determine whether a work-at-home program is appropriate for your circumstances, and whether it is legitimate.

Multi-Level Marketing

Some multilevel marketing plans are legitimate. However, others are illegal pyramid schemes. In pyramids, commissions are based on the number of distributors recruited.

Most of the product sales are made to these distributors, not to consumers in general. The underlying goods and services, which vary from vitamins to car leases, serve only to make the schemes look legitimate. Most people end up with nothing to show for their money except the expensive products or marketing materials they were pressured to buy.

If you're thinking about joining what appears to be a legitimate multilevel marketing plan, take time to learn about the plan.

  • What is the company's track record?
  • What products does it sell?
  • Does it sell products to the public-at-large?
  • Does it have evidence to back up the claims it makes about its product?
  • Is the product competitively priced?
  • Is it likely to appeal to a large customer base?
  • How much does it cost to join the plan?
  • Are minimum monthly sales required to earn a commission?
  • Will you be required to recruit new distributors to earn your commission?

Net Based Business Opportunities

The Federal Trade Commission's Work-at-Home Schemes publication says that many Internet business opportunities are schemes that promise more than they can deliver. The companies lure would-be entrepreneurs with false promises of big earnings for little effort. Some tips to finding a legitimate opportunity:

  • Consider the promotion carefully.
  • Get earnings claims in writing and compare them with the experience of previous franchise and business opportunity owners.
  • Study the business opportunity's franchise disclosure document.
  • Visit previous franchise and business opportunity owners in person, preferably at their place of business.
  • Check out the company with the local consumer protection agency and Better Business Bureau. See if there is any record of unresolved complaints.
  • If the business opportunity involves selling products from well-known companies, verify the relationship with the legal department of the company whose merchandise would be promoted.
  • Consult an attorney, accountant or other business advisor before you put any money down or sign any papers.
  • Take your time. Promoters of fraudulent business opportunities are likely to use high-pressure sales tactics to get you to buy in. If the business opportunity is legitimate, it'll still be around when you're ready to decide.

Mystery Shopper Jobs

Mystery shopper jobs may seem easy and lucrative, but they may be fraudulent. According to the FTC, some scams require you to pay a fee for the privilege of working for the company. Other companies send you a fake cashier's check to deposit; then they instruct you to send most of the money to another address and use only a small amount for the shopping trip. When the bank discovers that the check is not legal, you will be liable for repaying the money. For more information on mystery shopping, check your local bookstore, library or the Mystery Shopping Providers Association.

The 1040ez Efile

1040ez efile 4. 1040ez efile   Deductions Table of Contents Standard DeductionStandard Deduction for Dependents Itemized DeductionsMedical and Dental Expenses Most taxpayers have a choice of taking a standard deduction or itemizing their deductions. 1040ez efile You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. 1040ez efile If you have a choice, you should use the method that gives you the lower tax. 1040ez efile Standard Deduction The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. 1040ez efile Generally, the standard deduction amounts are adjusted each year for inflation. 1040ez efile In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. 1040ez efile Persons not eligible for the standard deduction. 1040ez efile   Your standard deduction is zero and you should itemize any deductions you have if: You are married and filing a separate return, and your spouse itemizes deductions, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. 1040ez efile You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. 1040ez efile   If you are a nonresident alien who is married to a U. 1040ez efile S. 1040ez efile citizen or resident alien at the end of the year, you can choose to be treated as a U. 1040ez efile S. 1040ez efile resident. 1040ez efile See Publication 519, U. 1040ez efile S. 1040ez efile Tax Guide for Aliens. 1040ez efile If you make this choice, you can take the standard deduction. 1040ez efile Decedent's final return. 1040ez efile   The amount of the standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. 1040ez efile However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. 1040ez efile Higher standard deduction for age (65 or older). 1040ez efile   If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. 1040ez efile You are considered age 65 on the day before your 65th birthday. 1040ez efile Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. 1040ez efile Higher standard deduction for blindness. 1040ez efile   If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. 1040ez efile You qualify for this benefit if you are totally or partly blind. 1040ez efile Not totally blind. 1040ez efile   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is not more than 20 degrees. 1040ez efile   If your eye condition will never improve beyond these limits, the statement should include this fact. 1040ez efile You must keep the statement in your records. 1040ez efile   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. 1040ez efile Spouse 65 or older or blind. 1040ez efile   You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and an exemption for your spouse could not be claimed by another taxpayer. 1040ez efile    You cannot claim the higher standard deduction for an individual other than yourself and your spouse. 1040ez efile Example. 1040ez efile This example illustrates how to determine your standard deduction using Worksheet 4-1. 1040ez efile Bill and Lisa are filing a joint return for 2013. 1040ez efile Both are over age 65. 1040ez efile Neither is blind, and neither can be claimed as a dependent. 1040ez efile They do not itemize deductions, so they use Worksheet 4-1. 1040ez efile Because they are married filing jointly, they enter $12,200 on line 1. 1040ez efile They check the “No” box on line 2, so they also enter $12,200 on line 4. 1040ez efile Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. 1040ez efile They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. 1040ez efile Standard Deduction for Dependents The standard deduction for an individual for whom an exemption can be claimed on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). 1040ez efile However, the standard deduction may be higher if the individual is 65 or older or blind. 1040ez efile If an exemption for you (or your spouse if you are filing jointly) can be claimed on someone else's return, use Worksheet 4-1, if applicable, to determine your standard deduction. 1040ez efile Worksheet 4-1. 1040ez efile 2013 Standard Deduction Worksheet Caution. 1040ez efile If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. 1040ez efile If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. 1040ez efile Put the total number of boxes checked in box c and go to line 1. 1040ez efile a. 1040ez efile You   Born before  January 2, 1949     Blind b. 1040ez efile Your spouse, if claiming  spouse's exemption   Born before January 2, 1949     Blind c. 1040ez efile Total boxes checked             1. 1040ez efile Enter the amount shown below for your filing status. 1040ez efile               Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950   1. 1040ez efile           2. 1040ez efile Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  No. 1040ez efile Skip line 3; enter the amount from line 1 on line 4. 1040ez efile   Yes. 1040ez efile Go to line 3. 1040ez efile         3. 1040ez efile Is your earned income* more than $650?               Yes. 1040ez efile Add $350 to your earned income. 1040ez efile Enter the total   3. 1040ez efile         No. 1040ez efile Enter $1,000 4. 1040ez efile Enter the smaller of line 1 or line 3 4. 1040ez efile   5. 1040ez efile If born before January 2, 1949, or blind, multiply the number in box c by $1,200 ($1,500 if single or head of household). 1040ez efile Enter the result here. 1040ez efile Otherwise, enter -0- 5. 1040ez efile   6. 1040ez efile Add lines 4 and 5. 1040ez efile This is your standard deduction for 2013. 1040ez efile 6. 1040ez efile   * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. 1040ez efile It also includes any amount received as a scholarship that you must include in your income. 1040ez efile Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27 (or the amount you reported on Form 1040A, line 7). 1040ez efile Itemized Deductions Some individuals should itemize their deductions because it will save them money. 1040ez efile Others should itemize because they do not qualify for the standard deduction. 1040ez efile See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. 1040ez efile You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. 1040ez efile For more information, see Overall limitation, later. 1040ez efile Medical and dental expenses, some taxes, certain interest expenses, charitable contributions, casualty and theft losses, and certain other miscellaneous expenses may be itemized as deductions on Schedule A (Form 1040). 1040ez efile You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Cannot take the standard deduction, Had uninsured medical or dental expenses that are more than 10% of your adjusted gross income (or more than 7. 1040ez efile 5% of your adjusted gross income if either you or your spouse is age 65 or older), Paid interest on your home, Paid real estate or personal property taxes, Paid mortgage insurance premiums, Paid state and local income or general sales taxes, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities (see Publication 526, Charitable Contributions), or Have total itemized deductions that are more than the standard deduction that applies to you. 1040ez efile See the Schedule A (Form 1040) instructions for more information. 1040ez efile Overall limitation. 1040ez efile   You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000, if married filing separately, $250,000, if single, $275,000, if head of household, or $300,000, if married filing jointly or qualifying widow(er). 1040ez efile  If your adjusted gross income exceeds the applicable amount, you will use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your total itemized deductions. 1040ez efile Medical and Dental Expenses You can deduct certain medical and dental expenses you paid for yourself, your spouse, and your dependent(s) if you itemize your deductions on Schedule A (Form 1040). 1040ez efile Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. 1040ez efile For more information, see the following discussions of selected items, which are presented in alphabetical order. 1040ez efile A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. 1040ez efile Table 4-1. 1040ez efile Medical and Dental Expenses Checklist You can include: You cannot include: Bandages Capital expenses for equipment or improvements to your home needed for medical care (see Publication 502) Certain weight-loss expenses for obesity Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. 1040ez efile ) Lead-based paint removal (see Publication 502) Long-term care contracts, qualified (see Publication 502) Meals and lodging provided by a hospital during medical treatment Medical and hospital insurance premiums Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Publication 502) Special items (artificial limbs, false teeth, eyeglasses, contact lenses, hearing aids, crutches, wheelchair, etc. 1040ez efile ) Special education for mentally or physically disabled persons (see Publication 502) Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services (see Publication 502) Contributions to Archer MSAs (see Publication 969) Bottled water Diaper service Expenses for your general health (even if following your doctor's advice) such as: —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pretax basis) (see Publication 502) Funeral, burial, or cremation expenses Health savings account payments for medical expenses (see Publication 502) Illegal operation or treatment Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. 1040ez efile Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases (see Publication 502) Surgery for purely cosmetic reasons (see Publication 502) Toothpaste, toiletries, cosmetics, etc. 1040ez efile Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease You can deduct only the amount of your medical and dental expenses that is more than 10% of your adjusted gross income (or that is more than 7. 1040ez efile 5% of your adjusted gross income if you or your spouse is age 65 or older). 1040ez efile What to include. 1040ez efile   Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. 1040ez efile If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. 1040ez efile 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. 1040ez efile You can include medical expenses you charge to your credit card in the year the charge is made. 1040ez efile It does not matter when you actually pay the amount charged. 1040ez efile Home Improvements You can include in medical expenses amounts you pay for home improvements if their main purpose is medical care for you, your spouse, or your dependent. 1040ez efile Only reasonable costs to accommodate a home to your disabled condition (or that of your spouse or your dependent(s) who live with you) are considered medical care. 1040ez efile Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. 1040ez efile Publication 502 contains additional information and examples, including a capital expense worksheet, to assist you in figuring the amount of the capital expense that you can include in your medical expenses. 1040ez efile Also, see Publication 502 for information about deductible operating and upkeep expenses related to such capital expense items, and for information about improvements, for medical reasons, to property rented by a person with disabilities. 1040ez efile Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. 1040ez efile This is a personal expense that is not deductible. 1040ez efile However, you may be able to include certain expenses paid to a person providing nursing-type services. 1040ez efile For more information, see Nursing Services , later. 1040ez efile Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 1040ez efile For more information, see Qualified long-term care services under Long-Term Care, later. 1040ez efile 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. 1040ez efile This includes amounts paid for meals and lodging. 1040ez efile Also, see Meals and Lodging , later. 1040ez efile 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. 1040ez efile Qualified long-term care services. 1040ez efile   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 under a plan of care prescribed by a licensed health care practitioner. 1040ez efile Chronically ill individual. 1040ez efile    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. 1040ez efile 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. 1040ez efile Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. 1040ez efile He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. 1040ez efile Maintenance and personal care services. 1040ez efile    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). 1040ez efile Qualified long-term care insurance contracts. 1040ez efile   A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. 1040ez efile 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. 1040ez efile   The amount of qualified long-term care premiums you can include is limited. 1040ez efile You can include the following as medical expenses on Schedule A (Form 1040). 1040ez efile Qualified long-term care premiums up to the following amounts. 1040ez efile Age 40 or under – $360. 1040ez efile Age 41 to 50 – $680. 1040ez efile Age 51 to 60 – $1,360. 1040ez efile Age 61 to 70 – $3,640. 1040ez efile Age 71 or over – $4,550. 1040ez efile Unreimbursed expenses for qualified long-term care services. 1040ez efile Note. 1040ez efile The limit on premiums is for each person. 1040ez efile Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if your main reason for being there is to receive medical care. 1040ez efile You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. 1040ez efile You can include the cost of such lodging while away from home if all of the following requirements are met. 1040ez efile The lodging is primarily for, and essential to, medical care. 1040ez efile 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. 1040ez efile The lodging is not lavish or extravagant under the circumstances. 1040ez efile There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. 1040ez efile The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. 1040ez efile You can include lodging for a person traveling with the person receiving the medical care. 1040ez efile 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. 1040ez efile (Meals are not included. 1040ez efile ) Nursing home. 1040ez efile   You can include in medical expenses the cost of medical care in a nursing home or a home for the aged for yourself, your spouse, or your dependent(s). 1040ez efile This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. 1040ez efile   Do not include the cost of meals and lodging if the reason for being in the home is personal. 1040ez efile However, you can include in medical expenses the part of the cost that is for medical or nursing care. 1040ez efile Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. 1040ez efile Policies can provide payment for: Hospitalization, surgical fees, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Qualified long-term care insurance contracts (subject to the additional limits included in the discussion on qualified long-term care insurance contracts under Long-Term Care , earlier). 1040ez efile 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. 1040ez efile The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. 1040ez efile Medicare Part A. 1040ez efile   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare Part A. 1040ez efile The payroll tax paid for Medicare Part A is not a medical expense. 1040ez efile If you are not covered under social security (or were not a government employee who paid Medicare tax), you can enroll voluntarily in Medicare Part A. 1040ez efile In this situation you can include the premiums you paid for Medicare Part A as a medical expense. 1040ez efile Medicare Part B. 1040ez efile   Medicare Part B is a supplemental medical insurance. 1040ez efile Premiums you pay for Medicare Part B are a medical expense. 1040ez efile If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. 1040ez efile If you were over age 65 or disabled when you first enrolled, check with your local Social Security Administration office, or go to their website at www. 1040ez efile SSA. 1040ez efile gov, to find out your premium. 1040ez efile Medicare Part D. 1040ez efile   Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. 1040ez efile You can include as a medical expense premiums you pay for Medicare Part D. 1040ez efile Prepaid insurance premiums. 1040ez efile   Insurance premiums you pay before you are age 65 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). 1040ez efile Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. 1040ez efile A prescribed drug is one that requires a prescription by a doctor for its use by an individual. 1040ez efile You can also include amounts you pay for insulin. 1040ez efile Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. 1040ez efile Imported medicines and drugs. 1040ez efile   If you import medicines or drugs from other countries, see Medicines and Drugs From Other Countries, under What Expenses Are Not Includible, in Publication 502. 1040ez efile Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. 1040ez efile The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. 1040ez efile 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. 1040ez efile These services can be provided in your home or another care facility. 1040ez efile Generally, only the amount spent for nursing services is a medical expense. 1040ez efile 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. 1040ez efile However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 1040ez efile See Maintenance and personal care services under Qualified long-term care services, earlier. 1040ez efile 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. 1040ez efile See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. 1040ez efile You can also include in medical expenses part of the amount you pay for that attendant's meals. 1040ez efile Divide the food expense among the household members to find the cost of the attendant's food. 1040ez efile Then divide that cost in the same manner as in the preceding paragraph. 1040ez efile If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. 1040ez efile This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. 1040ez efile Employment taxes. 1040ez efile   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for a nurse, attendant, or other person who provides medical care. 1040ez efile 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 under Nursing Services. 1040ez efile For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. 1040ez efile Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. 1040ez efile Car expenses. 1040ez efile    You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. 1040ez efile You cannot include depreciation, insurance, general repair, or maintenance expenses. 1040ez efile   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. 1040ez efile   You can also include parking fees and tolls. 1040ez efile You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. 1040ez efile You can also include:    Bus, taxi, train, or plane fares or ambulance service, and 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. 1040ez efile Do not include transportation expenses if, for purely personal reasons, you choose to travel to another city for an operation or other medical care prescribed by your doctor. 1040ez efile Prev  Up  Next   Home   More 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