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1040nr Ez

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1040nr Ez

1040nr ez Index A Abroad, citizens living, filing requirements, U. 1040nr ez S. 1040nr ez Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. 1040nr ez , Temporary absences. 1040nr ez , Temporary absences. 1040nr ez Accounting periods, joint returns, Accounting period. 1040nr ez Adopted child, Exception for adopted child. 1040nr ez , Adopted child. 1040nr ez , Adopted child. 1040nr ez Taxpayer identification number, Taxpayer identification numbers for adoptees. 1040nr ez Age Filing status determination, Age. 1040nr ez Gross income and filing requirements (Table 1), Table 1. 1040nr ez 2013 Filing Requirements Chart for Most Taxpayers Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Test, Age Test Aliens Dual-status (see Dual-status taxpayers) Nonresident (see Nonresident aliens) Alimony, Alimony. 1040nr ez Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. 1040nr ez Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. 1040nr ez (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. 1040nr ez American citizens abroad, U. 1040nr ez S. 1040nr ez Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. 1040nr ez Armed forces Combat zone, signing return for spouse, Spouse in combat zone. 1040nr ez Dependency allotments, Armed Forces dependency allotments. 1040nr ez GI Bill benefits, Tuition payments and allowances under the GI Bill. 1040nr ez Military quarters allotments, Tax-exempt military quarters allowances. 1040nr ez Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. 1040nr ez B Birth of child, Death or birth. 1040nr ez Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. 1040nr ez S. 1040nr ez citizen or resident alien. 1040nr ez , Citizen or Resident Test, Child in Canada or Mexico. 1040nr ez Capital expenses, Capital expenses. 1040nr ez Child born alive, Child born alive. 1040nr ez Child care expenses, Child care expenses. 1040nr ez Child custody, Custodial parent and noncustodial parent. 1040nr ez Child support under pre-1985 agreement, Child support under pre-1985 agreement. 1040nr ez Child tax credit, Child tax credit. 1040nr ez Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. 1040nr ez , Death or birth. 1040nr ez Claiming parent, when child is head of household, Special rule for parent. 1040nr ez Custody of, Custodial parent and noncustodial parent. 1040nr ez Death of child, Death or birth. 1040nr ez , Death or birth. 1040nr ez Dividends of, Unearned income. 1040nr ez Filing requirements as dependents (Table 2), Table 2. 1040nr ez 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. 1040nr ez 2013 Filing Requirements for Dependents , Unearned income. 1040nr ez Kidnapped, Kidnapped child. 1040nr ez , Kidnapped child. 1040nr ez Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. 1040nr ez Church employees, filing requirements (Table 3), Table 3. 1040nr ez Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. 1040nr ez S. 1040nr ez , filing requirements, U. 1040nr ez S. 1040nr ez Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. 1040nr ez Community property states, Community property states. 1040nr ez Cousin, Cousin. 1040nr ez Custody of child, Custodial parent and noncustodial parent. 1040nr ez D Death Of child, Death or birth of child. 1040nr ez Of dependent, Death or birth. 1040nr ez , Death or birth. 1040nr ez Of spouse, Spouse died during the year. 1040nr ez , Spouse died. 1040nr ez , Spouse died before signing. 1040nr ez , Death of spouse. 1040nr ez Decedents, Spouse died during the year. 1040nr ez , Decedent's final return. 1040nr ez (see also Death of spouse) Filing requirements, Deceased Persons Deductions Personal exemption, Personal Exemptions Standard deduction, Standard Deduction Dependent taxpayer test, Dependent Taxpayer Test Dependents Birth of, Death or birth. 1040nr ez Born and died within year, Born and died in 2013. 1040nr ez Child's earnings, Child's earnings. 1040nr ez Death of, Death or birth. 1040nr ez Earned income, Earned income. 1040nr ez Exemption for, Exemptions for Dependents Filing requirements, Table 2. 1040nr ez 2013 Filing Requirements for Dependents , Dependents Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Not allowed to claim dependents, Dependent Taxpayer Test Qualifying child, Qualifying Child Qualifying relative, Qualifying Relative Social security number, Social Security Numbers for Dependents, Taxpayer identification numbers for adoptees. 1040nr ez Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. 1040nr ez Disabled Child, Permanently and totally disabled. 1040nr ez Dependent, Disabled dependent working at sheltered workshop. 1040nr ez Divorced parents, Children of divorced or separated parents (or parents who live apart). 1040nr ez Divorced taxpayers Child custody, Custodial parent and noncustodial parent. 1040nr ez Filing status, Divorced persons. 1040nr ez , Divorce and remarriage. 1040nr ez , Divorced persons. 1040nr ez Joint returns, responsibility for, Divorced taxpayer. 1040nr ez Personal exemption, Divorced or separated spouse. 1040nr ez Domestic help, no exemption for, Housekeepers, maids, or servants. 1040nr ez Dual-status taxpayers Exemptions, Dual-status taxpayers. 1040nr ez Joint returns not available, Nonresident alien or dual-status alien. 1040nr ez E Earned income Defined for purposes of standard deduction, Earned income defined. 1040nr ez Dependent filing requirements (Table 2), Table 2. 1040nr ez 2013 Filing Requirements for Dependents Earned income credit Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person Elderly persons Home for the aged, Home for the aged. 1040nr ez Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. 1040nr ez Exemptions, Exemptions, Taxpayer identification numbers for adoptees. 1040nr ez Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. 1040nr ez Figures (see Tables and figures) Filing requirements, Who Must File, Filing Status Filing status, Filing Status, Qualifying Widow(er) With Dependent Child Annulled marriages, Annulled marriages. 1040nr ez Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. 1040nr ez Determination of, Filing status. 1040nr ez , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. 1040nr ez , Head of Household Marital status, determination of, Marital Status Married filing jointly (see Joint returns) Married filing separately (see Married filing separately) Unmarried persons (see Single taxpayers) Food benefits, Support provided by the state (welfare, food benefits, housing, etc. 1040nr ez ). 1040nr ez Foreign employment, filing requirements, U. 1040nr ez S. 1040nr ez Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. 1040nr ez Form 1040 Personal exemption, Form 1040 filers. 1040nr ez Social security numbers, Social Security Numbers for Dependents Use of, How to file. 1040nr ez , How to file. 1040nr ez , How to file. 1040nr ez Form 1040A Personal exemption, Form 1040A filers. 1040nr ez Social security numbers, Social Security Numbers for Dependents Use of, How to file. 1040nr ez , How to file. 1040nr ez , How to file. 1040nr ez Form 1040EZ Personal exemption, Form 1040EZ filers. 1040nr ez Use of, How to file. 1040nr ez , How to file. 1040nr ez Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. 1040nr ez Standard deduction, change to itemized deductions, Changing your mind. 1040nr ez Form 1099-B, Form 1099-B received. 1040nr ez Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. 1040nr ez Form 8857, innocent spouse relief, Relief from joint responsibility. 1040nr ez Form SS-5, social security number request, No SSN. 1040nr ez Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. 1040nr ez Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. 1040nr ez Foster care payments and expenses, Foster care payments and expenses. 1040nr ez , Foster care. 1040nr ez Foster child, Foster child. 1040nr ez , Foster care payments and expenses. 1040nr ez , Foster child. 1040nr ez , Foster care. 1040nr ez Free tax services, Free help with your tax return. 1040nr ez Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. 1040nr ez Gross income Defined, Gross income. 1040nr ez Filing requirements (Table 1), Table 1. 1040nr ez 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. 1040nr ez 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. 1040nr ez Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. 1040nr ez Exemption for spouse, Head of household. 1040nr ez Filing requirements (Table 1), Table 1. 1040nr ez 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. 1040nr ez Help (see Tax help) Home Aged, home for, Home for the aged. 1040nr ez Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. 1040nr ez I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. 1040nr ez Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. 1040nr ez Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). 1040nr ez Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. 1040nr ez Innocent spouse relief, Relief from joint responsibility. 1040nr ez Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. 1040nr ez IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. 1040nr ez Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. 1040nr ez When to itemize, When to itemize. 1040nr ez ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. 1040nr ez J Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien. 1040nr ez Dependents on, Joint return. 1040nr ez Personal exemption, Joint return. 1040nr ez K Kidnapped children Qualifying child, Kidnapped child. 1040nr ez Qualifying relative, Kidnapped child. 1040nr ez Widow(er) with dependent child, Death or birth. 1040nr ez L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. 1040nr ez Local law violated, Local law violated. 1040nr ez Lodging, Lodging. 1040nr ez Losses, rental real estate, Rental activity losses. 1040nr ez M Marital status, determination of, Marital Status Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Married filing jointly (see Joint returns) Married filing separately, Married Filing Separately Changing method from or to itemized deductions, Changing your mind. 1040nr ez Exemption for spouse, Separate return. 1040nr ez Itemized deductions, Married persons who filed separate returns. 1040nr ez Married taxpayers, Married Filing Jointly (see also Joint returns) Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind Dual-status alien spouse, Nonresident alien or dual-status alien. 1040nr ez Filing status, Married persons. 1040nr ez Medical insurance premiums, Medical insurance premiums. 1040nr ez Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. 1040nr ez Other Situations When You Must File a 2013 Return Medicare taxes, not support, Do Not Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mexico, resident of, U. 1040nr ez S. 1040nr ez citizen or resident alien. 1040nr ez , Citizen or Resident Test, Child in Canada or Mexico. 1040nr ez Military (see Armed forces) Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Multiple Support Agreement N National of the United States, U. 1040nr ez S. 1040nr ez national. 1040nr ez Nonresident aliens, Nonresident aliens. 1040nr ez Dependents, Taxpayer identification numbers for aliens. 1040nr ez Exemptions, Nonresident aliens. 1040nr ez Joint return, Nonresident alien or dual-status alien. 1040nr ez Spouse, Nonresident alien spouse. 1040nr ez Taxpayer identification number, Taxpayer identification numbers for aliens. 1040nr ez O Overseas taxpayers, U. 1040nr ez S. 1040nr ez Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. 1040nr ez Parents who never married, Parents who never married. 1040nr ez Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). 1040nr ez Penalty, failure to file, Who Must File Personal exemption, Personal Exemptions Photographs of missing children in IRS publications, Reminders Publications (see Tax help) Puerto Rico, residents of, Residents of Puerto Rico Q Qualifying Child, Qualifying Child Relative, Qualifying Relative Surviving spouse, Qualifying Widow(er) With Dependent Child Widow/widower, Qualifying Widow(er) With Dependent Child R Recapture taxes, Table 3. 1040nr ez Other Situations When You Must File a 2013 Return Relationship test, Relationship Test, Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Remarriage after divorce, Divorce and remarriage. 1040nr ez Rental losses, Rental activity losses. 1040nr ez Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. 1040nr ez Scholarships, Earned income. 1040nr ez , Scholarships. 1040nr ez , Gross income defined. 1040nr ez , Do Not Include in Total Support , Earned income defined. 1040nr ez Self-employed persons Filing requirements (Table 3), Table 3. 1040nr ez Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. 1040nr ez Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). 1040nr ez Separated taxpayers Filing status, Considered married. 1040nr ez , Married persons living apart. 1040nr ez Living apart but not legally separated, Considered married. 1040nr ez Personal exemption, Divorced or separated spouse. 1040nr ez Signatures, joint returns, Signing a joint return. 1040nr ez Single taxpayers Filing status, Unmarried persons. 1040nr ez , Single Gross income filing requirements (Table 1), Table 1. 1040nr ez 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. 1040nr ez Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. 1040nr ez Other Situations When You Must File a 2013 Return Support, not included in, Do Not Include in Total Support Social security benefits, Social security benefits. 1040nr ez Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. 1040nr ez , Spouse died before signing. 1040nr ez , Death of spouse. 1040nr ez Dual-status alien spouse, Nonresident alien or dual-status alien. 1040nr ez Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. 1040nr ez Nonresident alien, Nonresident alien spouse. 1040nr ez Signing joint returns, Signing a joint return. 1040nr ez Surviving (see Surviving spouse) SSNs (see Social security numbers (SSNs) for dependents) Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns. 1040nr ez Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. 1040nr ez Stillborn child, Stillborn child. 1040nr ez Students Defined, Student defined. 1040nr ez Foreign, Foreign students' place of residence. 1040nr ez Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. 1040nr ez 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). 1040nr ez Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. 1040nr ez , Death or birth. 1040nr ez T Tables and figures, Keeping Up a Home, Worksheet 2. 1040nr ez Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. 1040nr ez 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. 1040nr ez 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. 1040nr ez Other Situations When You Must File a 2013 Return Tax help, How To Get Tax Help Tax returns Amended (see Form 1040X) Filing of (see Filing requirements) Joint returns (see Joint returns) Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File Tax-exempt income, Tax-exempt income. 1040nr ez Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. 1040nr ez , Temporary absences. 1040nr ez Tiebreaker rules, Tiebreaker rules. 1040nr ez Tips, reporting of (Table 3), Table 3. 1040nr ez Other Situations When You Must File a 2013 Return Total support, Total Support Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill. 1040nr ez U U. 1040nr ez S. 1040nr ez citizen or resident, Citizen or Resident Test U. 1040nr ez S. 1040nr ez citizens filing abroad, filing requirements Filing requirements, U. 1040nr ez S. 1040nr ez Citizens or Resident Aliens Living Abroad U. 1040nr ez S. 1040nr ez national, U. 1040nr ez S. 1040nr ez national. 1040nr ez U. 1040nr ez S. 1040nr ez possessions, income from, Individuals With Income From U. 1040nr ez S. 1040nr ez Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. 1040nr ez ). 1040nr ez What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. 1040nr ez Worksheet for Determining the Deduction for Exemptions Head of household status and cost of keeping up home, Keeping Up a Home Support test, Worksheet 2. 1040nr ez Worksheet for Determining 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The 1040nr Ez

1040nr ez Publication 502 - Main Content Table of Contents What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. 1040nr 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. 1040nr ez These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. 1040nr ez They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. 1040nr ez Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. 1040nr ez They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. 1040nr 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. 1040nr 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. 1040nr 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. 1040nr ez (But see Decedent under Whose Medical Expenses Can You Include, for an exception. 1040nr ez ) If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. 1040nr 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. 1040nr 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. 1040nr 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. 1040nr ez S. 1040nr ez Individual Income Tax Return, for the year in which you overlooked the expense. 1040nr ez Do not claim the expense on this year's return. 1040nr 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. 1040nr ez You cannot include medical expenses that were paid by insurance companies or other sources. 1040nr ez This is true whether the payments were made directly to you, to the patient, or to the provider of the medical services. 1040nr ez Separate returns. 1040nr 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. 1040nr 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. 1040nr ez Community property states. 1040nr 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. 1040nr ez Generally, each of you should include half the expenses. 1040nr 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. 1040nr ez If you live in a community property state and are not filing a joint return, see Publication 555, Community Property. 1040nr 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. 1040nr 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. 1040nr ez 5% of your AGI. 1040nr ez Example. 1040nr ez You are unmarried and were born after January 2, 1949, and your AGI is $40,000, 10% of which is $4,000. 1040nr ez You paid medical expenses of $2,500. 1040nr ez You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. 1040nr 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. 1040nr ez There are different rules for decedents and for individuals who are the subject of multiple support agreements. 1040nr ez See Support claimed under a multiple support agreement , later under Qualifying Relative. 1040nr ez Spouse You can include medical expenses you paid for your spouse. 1040nr 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. 1040nr ez Example 1. 1040nr ez Mary received medical treatment before she married Bill. 1040nr ez Bill paid for the treatment after they married. 1040nr ez Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. 1040nr ez If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. 1040nr ez Mary would include the amounts she paid during the year in her separate return. 1040nr ez If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. 1040nr ez Example 2. 1040nr ez This year, John paid medical expenses for his wife Louise, who died last year. 1040nr ez John married Belle this year and they file a joint return. 1040nr 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. 1040nr ez Dependent You can include medical expenses you paid for your dependent. 1040nr 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. 1040nr ez A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. 1040nr ez The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. 1040nr ez S. 1040nr ez citizen or national or a resident of the United States, Canada, or Mexico. 1040nr ez If your qualifying child was adopted, see Exception for adopted child , later. 1040nr 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. 1040nr ez Exception for adopted child. 1040nr ez   If you are a U. 1040nr ez S. 1040nr 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. 1040nr ez S. 1040nr ez citizen or national, or a resident of the United States, Canada, or Mexico. 1040nr 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. 1040nr ez Adopted child. 1040nr ez   A legally adopted child is treated as your own child. 1040nr ez This child includes a child lawfully placed with you for legal adoption. 1040nr 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. 1040nr 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. 1040nr 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. 1040nr ez    You may be able to take a credit for other expenses related to an adoption. 1040nr ez See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. 1040nr ez Child of divorced or separated parents. 1040nr 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. 1040nr 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. 1040nr ez This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). 1040nr 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. 1040nr 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. 1040nr ez Support claimed under a multiple support agreement. 1040nr 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. 1040nr 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. 1040nr ez   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. 1040nr ez However, you can include the entire unreimbursed amount you paid for medical expenses. 1040nr ez Example. 1040nr ez You and your three brothers each provide one-fourth of your mother's total support. 1040nr ez Under a multiple support agreement, you treat your mother as your dependent. 1040nr ez You paid all of her medical expenses. 1040nr ez Your brothers repaid you for three-fourths of these expenses. 1040nr ez In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. 1040nr ez Your brothers cannot include any part of the expenses. 1040nr 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. 1040nr 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. 1040nr ez This includes expenses for the decedent's spouse and dependents as well as for the decedent. 1040nr 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. 1040nr ez The expenses must be paid within the 1-year period beginning with the day after the date of death. 1040nr 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. 1040nr 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. 1040nr 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. 1040nr 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. 1040nr ez Example. 1040nr ez John properly filed his 2012 income tax return. 1040nr ez He died in 2013 with unpaid medical expenses of $1,500 from 2012 and $1,800 in 2013. 1040nr 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. 1040nr ez The $1,800 of medical expenses from 2013 can be included on the decedent's final return for 2013. 1040nr 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. 1040nr 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. 1040nr ez What Medical Expenses Are Includible? Following is a list of items that you can include in figuring your medical expense deduction. 1040nr ez The items are listed in alphabetical order. 1040nr ez This list does not include all possible medical expenses. 1040nr ez To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. 1040nr ez Abortion You can include in medical expenses the amount you pay for a legal abortion. 1040nr ez Acupuncture You can include in medical expenses the amount you pay for acupuncture. 1040nr ez Alcoholism You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for alcohol addiction. 1040nr ez This includes meals and lodging provided by the center during treatment. 1040nr 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. 1040nr ez Ambulance You can include in medical expenses amounts you pay for ambulance service. 1040nr ez Annual Physical Examination See Physical Examination , later. 1040nr ez Artificial Limb You can include in medical expenses the amount you pay for an artificial limb. 1040nr ez Artificial Teeth You can include in medical expenses the amount you pay for artificial teeth. 1040nr ez Bandages You can include in medical expenses the cost of medical supplies such as bandages. 1040nr ez Birth Control Pills You can include in medical expenses the amount you pay for birth control pills prescribed by a doctor. 1040nr ez Body Scan You can include in medical expenses the cost of an electronic body scan. 1040nr 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. 1040nr ez Breast Pumps and Supplies You can include in medical expenses the cost of breast pumps and supplies that assist lactation. 1040nr 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. 1040nr ez See Cosmetic Surgery , later. 1040nr 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. 1040nr ez The cost of permanent improvements that increase the value of your property may be partly included as a medical expense. 1040nr ez The cost of the improvement is reduced by the increase in the value of your property. 1040nr ez The difference is a medical expense. 1040nr ez If the value of your property is not increased by the improvement, the entire cost is included as a medical expense. 1040nr 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. 1040nr ez These improvements include, but are not limited to, the following items. 1040nr ez Constructing entrance or exit ramps for your home. 1040nr ez Widening doorways at entrances or exits to your home. 1040nr ez Widening or otherwise modifying hallways and interior doorways. 1040nr ez Installing railings, support bars, or other modifications to bathrooms. 1040nr ez Lowering or modifying kitchen cabinets and equipment. 1040nr ez Moving or modifying electrical outlets and fixtures. 1040nr ez Installing porch lifts and other forms of lifts (but elevators generally add value to the house). 1040nr ez Modifying fire alarms, smoke detectors, and other warning systems. 1040nr ez Modifying stairways. 1040nr ez Adding handrails or grab bars anywhere (whether or not in bathrooms). 1040nr ez Modifying hardware on doors. 1040nr ez Modifying areas in front of entrance and exit doorways. 1040nr ez Grading the ground to provide access to the residence. 1040nr ez Only reasonable costs to accommodate a home to a disabled condition are considered medical care. 1040nr ez Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. 1040nr ez Capital expense worksheet. 1040nr ez   Use Worksheet A to figure the amount of your capital expense to include in your medical expenses. 1040nr ez Worksheet A. 1040nr ez Capital Expense Worksheet Instructions: Use this worksheet to figure the amount, if any, of your medical expenses due to a home improvement. 1040nr ez 1. 1040nr ez Enter the amount you paid for the home improvement 1. 1040nr ez   2. 1040nr ez Enter the value of your home immediately after the improvement 2. 1040nr ez       3. 1040nr ez Enter the value of your home immediately before the improvement 3. 1040nr ez       4. 1040nr ez Subtract line 3 from line 2. 1040nr ez This is the increase in the value of your home due to the improvement 4. 1040nr ez     • If line 4 is more than or equal to line 1, you have no medical expenses due to the home improvement; stop here. 1040nr ez       • If line 4 is less than line 1, go to line 5. 1040nr ez     5. 1040nr ez Subtract line 4 from line 1. 1040nr ez These are your medical expenses due to the home improvement 5. 1040nr ez   Operation and upkeep. 1040nr 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. 1040nr ez This rule applies even if none or only part of the original cost of the capital asset qualified as a medical care expense. 1040nr ez Improvements to property rented by a person with a disability. 1040nr 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. 1040nr ez Example. 1040nr ez John has arthritis and a heart condition. 1040nr ez He cannot climb stairs or get into a bathtub. 1040nr ez On his doctor's advice, he installs a bathroom with a shower stall on the first floor of his two-story rented house. 1040nr ez The landlord did not pay any of the cost of buying and installing the special plumbing and did not lower the rent. 1040nr ez John can include in medical expenses the entire amount he paid. 1040nr 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. 1040nr ez Special design. 1040nr 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. 1040nr ez Cost of operation. 1040nr ez   The includible costs of using a car for medical reasons are explained under Transportation , later. 1040nr ez Chiropractor You can include in medical expenses fees you pay to a chiropractor for medical care. 1040nr ez Christian Science Practitioner You can include in medical expenses fees you pay to Christian Science practitioners for medical care. 1040nr ez Contact Lenses You can include in medical expenses amounts you pay for contact lenses needed for medical reasons. 1040nr ez You can also include the cost of equipment and materials required for using contact lenses, such as saline solution and enzyme cleaner. 1040nr ez See Eyeglasses and Eye Surgery , later. 1040nr ez Crutches You can include in medical expenses the amount you pay to buy or rent crutches. 1040nr ez Dental Treatment You can include in medical expenses the amounts you pay for the prevention and alleviation of dental disease. 1040nr 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. 1040nr 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. 1040nr ez But see Teeth Whitening under What Expenses Are Not Includible, later. 1040nr ez Diagnostic Devices You can include in medical expenses the cost of devices used in diagnosing and treating illness and disease. 1040nr ez Example. 1040nr ez You have diabetes and use a blood sugar test kit to monitor your blood sugar level. 1040nr ez You can include the cost of the blood sugar test kit in your medical expenses. 1040nr 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. 1040nr ez (See Publication 503, Child and Dependent Care Expenses. 1040nr 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. 1040nr ez Drug Addiction You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for drug addiction. 1040nr ez This includes meals and lodging at the center during treatment. 1040nr ez Drugs See Medicines , later. 1040nr ez Eye Exam You can include in medical expenses the amount you pay for eye examinations. 1040nr ez Eyeglasses You can include in medical expenses amounts you pay for eyeglasses and contact lenses needed for medical reasons. 1040nr ez See Contact Lenses , earlier, for more information. 1040nr 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. 1040nr ez Fertility Enhancement You can include in medical expenses the cost of the following procedures to overcome an inability to have children. 1040nr ez Procedures such as in vitro fertilization (including temporary storage of eggs or sperm). 1040nr ez Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children. 1040nr ez Founder's Fee See Lifetime Care—Advance Payments , later. 1040nr 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. 1040nr 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. 1040nr 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. 1040nr 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. 1040nr ez These amounts are treated as medical insurance premiums. 1040nr ez See Insurance Premiums , later. 1040nr ez Hearing Aids You can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it. 1040nr ez Home Care See Nursing Services , later. 1040nr ez Home Improvements See Capital Expenses , earlier. 1040nr 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. 1040nr ez This includes amounts paid for meals and lodging. 1040nr ez Also see Lodging , later. 1040nr ez Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. 1040nr 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). 1040nr ez See Qualified Long-Term Care Insurance Contracts under Long-Term Care, later. 1040nr 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. 1040nr ez The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. 1040nr ez Health coverage tax credit. 1040nr 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. 1040nr 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. 1040nr ez S. 1040nr ez Treasury–HCTC,” or Any health coverage tax credit advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. 1040nr 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. 1040nr 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. 1040nr ez Example. 1040nr ez You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. 1040nr ez Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. 1040nr 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. 1040nr ez Long-term care services. 1040nr 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. 1040nr ez This amount will be reported as wages on your Form W-2. 1040nr ez Retired public safety officers. 1040nr 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. 1040nr ez This applies only to distributions that would otherwise be included in income. 1040nr ez Health reimbursement arrangement (HRA). 1040nr ez   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. 1040nr ez This is because an HRA is funded solely by the employer. 1040nr 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. 1040nr ez The payroll tax paid for Medicare A is not a medical expense. 1040nr 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. 1040nr ez In this situation you can include the premiums you paid for Medicare A as a medical expense. 1040nr ez Medicare B Medicare B is a supplemental medical insurance. 1040nr ez Premiums you pay for Medicare B are a medical expense. 1040nr ez Check the information you received from the Social Security Administration to find out your premium. 1040nr ez Medicare D Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. 1040nr ez You can include as a medical expense premiums you pay for Medicare D. 1040nr 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). 1040nr 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. 1040nr 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. 1040nr ez You can include this cost of continuing participation in the health plan as a medical expense. 1040nr 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. 1040nr ez You cannot include this cost of continuing participation in that health plan as a medical expense. 1040nr 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. 1040nr 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. 1040nr ez Taxes imposed by any governmental unit, such as Medicare taxes, are not insurance premiums. 1040nr ez Coverage for nondependents. 1040nr 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. 1040nr 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. 1040nr 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. 1040nr 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. 1040nr ez Laboratory Fees You can include in medical expenses the amounts you pay for laboratory fees that are part of medical care. 1040nr ez Lactation Expenses See Breast Pumps and Supplies , earlier. 1040nr 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. 1040nr ez These surfaces must be in poor repair (peeling or cracking) or within the child's reach. 1040nr ez The cost of repainting the scraped area is not a medical expense. 1040nr ez If, instead of removing the paint, you cover the area with wallboard or paneling, treat these items as capital expenses. 1040nr ez See Capital Expenses , earlier. 1040nr ez Do not include the cost of painting the wallboard as a medical expense. 1040nr ez Learning Disability See Special Education , later. 1040nr ez Legal Fees You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. 1040nr 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. 1040nr 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. 1040nr ez The part of the payment you include is the amount properly allocable to medical care. 1040nr 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. 1040nr ez You can use a statement from the retirement home to prove the amount properly allocable to medical care. 1040nr ez The statement must be based either on the home's prior experience or on information from a comparable home. 1040nr ez Dependents with disabilities. 1040nr 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. 1040nr ez The payments must be a condition for the institution's future acceptance of your child and must not be refundable. 1040nr ez Payments for future medical care. 1040nr 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. 1040nr 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. 1040nr 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. 1040nr ez See Nursing Home , later. 1040nr ez You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. 1040nr ez You can include the cost of such lodging while away from home if all of the following requirements are met. 1040nr ez The lodging is primarily for and essential to medical care. 1040nr 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. 1040nr ez The lodging is not lavish or extravagant under the circumstances. 1040nr ez There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. 1040nr ez The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. 1040nr ez You can include lodging for a person traveling with the person receiving the medical care. 1040nr 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. 1040nr ez Meals are not included. 1040nr 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. 1040nr 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. 1040nr 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. 1040nr ez Chronically ill individual. 1040nr 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. 1040nr 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. 1040nr ez Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. 1040nr ez He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. 1040nr ez Maintenance and personal care services. 1040nr 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). 1040nr 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. 1040nr 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. 1040nr ez The amount of qualified long-term care premiums you can include is limited. 1040nr ez You can include the following as medical expenses on Schedule A (Form 1040). 1040nr ez Qualified long-term care premiums up to the following amounts. 1040nr ez Age 40 or under – $360. 1040nr ez Age 41 to 50 – $680. 1040nr ez Age 51 to 60 – $1,360. 1040nr ez Age 61 to 70 – $3,640. 1040nr ez Age 71 or over – $4,550. 1040nr ez Unreimbursed expenses for qualified long-term care services. 1040nr ez Note. 1040nr ez The limit on premiums is for each person. 1040nr 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. 1040nr 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. 1040nr ez You cannot include in medical expenses the cost of meals that are not part of inpatient care. 1040nr ez Also see Weight-Loss Program and Nutritional Supplements , later. 1040nr 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. 1040nr ez The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent. 1040nr ez The majority of the time spent at the conference must be spent attending sessions on medical information. 1040nr ez The cost of meals and lodging while attending the conference is not deductible as a medical expense. 1040nr 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. 1040nr ez Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. 1040nr ez A prescribed drug is one that requires a prescription by a doctor for its use by an individual. 1040nr ez You can also include amounts you pay for insulin. 1040nr ez Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. 1040nr ez Imported medicines and drugs. 1040nr ez   If you imported medicines or drugs from other countries, see Medicines and Drugs From Other Countries , under What Expenses Are Not Includible, later. 1040nr 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. 1040nr ez This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. 1040nr ez Do not include the cost of meals and lodging if the reason for being in the home is personal. 1040nr ez You can, however, include in medical expenses the part of the cost that is for medical or nursing care. 1040nr ez Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. 1040nr ez The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. 1040nr 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. 1040nr ez These services can be provided in your home or another care facility. 1040nr ez Generally, only the amount spent for nursing services is a medical expense. 1040nr 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. 1040nr ez For example, because of your medical condition you pay a visiting nurse $300 per week for medical and household services. 1040nr ez She spends 10% of her time doing household services such as washing dishes and laundry. 1040nr ez You can include only $270 per week as medical expenses. 1040nr ez The $30 (10% × $300) allocated to household services cannot be included. 1040nr ez However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 1040nr ez See Maintenance and personal care services under Long-Term Care, earlier. 1040nr 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. 1040nr ez See Publication 503. 1040nr ez You can also include in medical expenses part of the amount you pay for that attendant's meals. 1040nr ez Divide the food expense among the household members to find the cost of the attendant's food. 1040nr ez Then divide that cost in the same manner as in the preceding paragraph. 1040nr 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. 1040nr ez This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. 1040nr ez Employment taxes. 1040nr 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. 1040nr 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. 1040nr ez For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. 1040nr ez Operations You can include in medical expenses amounts you pay for legal operations that are not for unnecessary cosmetic surgery. 1040nr ez See Cosmetic Surgery under What Expenses Are Not Includible, later. 1040nr ez Optometrist See Eyeglasses , earlier. 1040nr ez Organ Donors See Transplants , later. 1040nr ez Osteopath You can include in medical expenses amounts you pay to an osteopath for medical care. 1040nr 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. 1040nr ez Physical Examination You can include in medical expenses the amount you pay for an annual physical examination and diagnostic tests by a physician. 1040nr ez You do not have to be ill at the time of the examination. 1040nr 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. 1040nr ez Prosthesis See Artificial Limb and Breast Reconstruction Surgery , earlier. 1040nr ez Psychiatric Care You can include in medical expenses amounts you pay for psychiatric care. 1040nr ez This includes the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care. 1040nr ez See Psychoanalysis, next, and Transportation , later. 1040nr ez Psychoanalysis You can include in medical expenses payments for psychoanalysis. 1040nr ez However, you cannot include payments for psychoanalysis that is part of required training to be a psychoanalyst. 1040nr ez Psychologist You can include in medical expenses amounts you pay to a psychologist for medical care. 1040nr 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. 1040nr 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. 1040nr ez A doctor must recommend that the child attend the school. 1040nr 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. 1040nr 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. 1040nr 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). 1040nr ez Also see Vasectomy , later. 1040nr ez Stop-Smoking Programs You can include in medical expenses amounts you pay for a program to stop smoking. 1040nr 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. 1040nr ez Surgery See Operations , earlier. 1040nr 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. 1040nr ez This includes teletypewriter (TTY) and telecommunications device for the deaf (TDD) equipment. 1040nr ez You can also include the cost of repairing the equipment. 1040nr 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. 1040nr ez This may be the cost of an adapter that attaches to a regular set. 1040nr 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. 1040nr ez Therapy You can include in medical expenses amounts you pay for therapy received as medical treatment. 1040nr 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. 1040nr ez This includes transportation. 1040nr ez You can include any expenses you pay for the medical care of a donor in connection with the donating of an organ. 1040nr ez This includes transportation. 1040nr ez Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. 1040nr 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. 1040nr ez Car expenses. 1040nr ez   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. 1040nr ez You cannot include depreciation, insurance, general repair, or maintenance expenses. 1040nr 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. 1040nr ez    You can also include parking fees and tolls. 1040nr ez You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate. 1040nr ez Example. 1040nr ez In 2013, Bill Jones drove 2,800 miles for medical reasons. 1040nr ez He spent $500 for gas, $30 for oil, and $100 for tolls and parking. 1040nr ez He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. 1040nr ez He figures the actual expenses first. 1040nr ez He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. 1040nr ez He then figures the standard mileage amount. 1040nr ez He multiplies 2,800 miles by 24 cents a mile for a total of $672. 1040nr ez He then adds the $100 tolls and parking for a total of $772. 1040nr 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. 1040nr ez Transportation expenses you cannot include. 1040nr ez    You cannot include in medical expenses the cost of transportation in the following situations. 1040nr ez Going to and from work, even if your condition requires an unusual means of transportation. 1040nr ez Travel for purely personal reasons to another city for an operation or other medical care. 1040nr ez Travel that is merely for the general improvement of one's health. 1040nr ez The costs of operating a specially equipped car for other than medical reasons. 1040nr 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. 1040nr ez You may be able to include up to $50 for each night for each person. 1040nr ez You can include lodging for a person traveling with the person receiving the medical care. 1040nr 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. 1040nr ez Meals are not included. 1040nr ez See Lodging , earlier. 1040nr 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. 1040nr ez However, see Medical Conferences , earlier. 1040nr ez Tuition Under special circumstances, you can include charges for tuition in medical expenses. 1040nr ez See Special Education , earlier. 1040nr 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. 1040nr ez Vasectomy You can include in medical expenses the amount you pay for a vasectomy. 1040nr ez Vision Correction Surgery See Eye Surgery , earlier. 1040nr 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). 1040nr ez This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings. 1040nr 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. 1040nr 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. 1040nr 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. 1040nr 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. 1040nr ez See also Weight-Loss Program under What Expenses Are Not Includible, later. 1040nr 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. 1040nr ez The cost of operating and maintaining the wheelchair is also a medical expense. 1040nr 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. 1040nr ez X-ray You can include in medical expenses amounts you pay for X-rays for medical reasons. 1040nr ez What Expenses Are Not Includible? Following is a list of some items that you cannot include in figuring your medical expense deduction. 1040nr ez The items are listed in alphabetical order. 1040nr 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. 1040nr ez Also, any expense allowed as a childcare credit cannot be treated as an expense paid for medical care. 1040nr ez Controlled Substances You cannot include in medical expenses amounts you pay for controlled substances (such as marijuana, laetrile, etc. 1040nr ez ), even if such substances are legalized by state law. 1040nr ez Such substances are not legal under federal law and cannot be included in medical expenses. 1040nr ez Cosmetic Surgery Generally, you cannot include in medical expenses the amount you pay for unnecessary cosmetic surgery. 1040nr 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. 1040nr 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. 1040nr 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. 1040nr ez Example. 1040nr ez An individual undergoes surgery that removes a breast as part of treatment for cancer. 1040nr ez She pays a surgeon to reconstruct the breast. 1040nr ez The surgery to reconstruct the breast corrects a deformity directly related to the disease. 1040nr ez The cost of the surgery is includible in her medical expenses. 1040nr ez Dancing Lessons You cannot include in medical expenses the cost of dancing lessons, swimming lessons, etc. 1040nr ez , even if they are recommended by a doctor, if they are only for the improvement of general health. 1040nr 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. 1040nr ez Electrolysis or Hair Removal See Cosmetic Surgery , earlier. 1040nr 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. 1040nr ez Funeral Expenses You cannot include in medical expenses amounts you pay for funerals. 1040nr 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. 1040nr 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. 1040nr ez Hair Transplant See Cosmetic Surgery , earlier. 1040nr 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. 1040nr ez You cannot include in medical expenses the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. 1040nr 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. 1040nr ez For more information, see Health Coverage Tax Credit , later. 1040nr ez Health Savings Accounts You cannot include in medical expenses any payment or distribution for medical expenses out of a health savings account. 1040nr ez Contributions to health savings accounts are deducted separately. 1040nr ez See Publication 969. 1040nr ez Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. 1040nr ez This is a personal expense that is not deductible. 1040nr ez However, you may be able to include certain expenses paid to a person providing nursing-type services. 1040nr ez For more information, see Nursing Services , earlier under What Medical Expenses Are Includible. 1040nr ez Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 1040nr ez For more information, see Long-Term Care , earlier under What Medical Expenses Are Includible. 1040nr 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. 1040nr ez Insurance Premiums See Insurance Premiums under What Medical Expenses Are Includible, earlier. 1040nr ez Maternity Clothes You cannot include in medical expenses amounts you pay for maternity clothes. 1040nr ez Medical Savings Account (MSA) You cannot include in medical expenses amounts you contribute to an Archer MSA. 1040nr ez You cannot include expenses you pay for with a tax-free distribution from your Archer MSA. 1040nr ez You also cannot use other funds equal to the amount of the distribution and include the expenses. 1040nr ez For more information on Archer MSAs, see Publication 969. 1040nr 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. 1040nr ez You can only include the cost of a drug that was imported legally. 1040nr ez For example, you can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals. 1040nr 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. 1040nr ez Nonprescription Drugs and Medicines Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. 1040nr ez Example. 1040nr ez Your doctor recommends that you take aspirin. 1040nr ez Because aspirin is a drug that does not require a physician's prescription, you cannot include its cost in your medical expenses. 1040nr ez Nutritional Supplements You cannot include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. 1040nr ez unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. 1040nr ez Otherwise, these items are taken to maintain your ordinary good health, and are not for medical care. 1040nr 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. 1040nr ez For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense. 1040nr 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. 1040nr 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. 1040nr ez (See Braille Books and Magazines under What Medical Expenses Are Includible, earlier. 1040nr ez ) Swimming Lessons See Dancing Lessons , earlier. 1040nr ez Teeth Whitening You cannot include in medical expenses amounts paid to whiten teeth. 1040nr ez See Cosmetic Surgery , earlier. 1040nr 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. 1040nr 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. 1040nr 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). 1040nr 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. 1040nr ez Also, you cannot include membership dues in a gym, health club, or spa. 1040nr 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. 1040nr ez See Weight-Loss Program under What Medical Expenses Are Includible, earlier. 1040nr 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. 1040nr 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. 1040nr ez This includes payments from Medicare. 1040nr 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. 1040nr ez Example. 1040nr ez You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. 1040nr ez The insurance you receive for the hospital and doctors' bills is more than their charges. 1040nr 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. 1040nr ez Health reimbursement arrange