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2009 1040 Forms

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2009 1040 Forms

2009 1040 forms 3. 2009 1040 forms   Adjustments to Income Table of Contents Individual Retirement Arrangement (IRA) Contributions and DeductionsContributions to Kay Bailey Hutchison Spousal IRAs. 2009 1040 forms Deductible contribution. 2009 1040 forms Nondeductible contribution. 2009 1040 forms You may be able to subtract amounts from your total income (Form 1040, line 22 or Form 1040A, line 15) or total effectively connected income (Form 1040NR, line 23) to get your adjusted gross income (Form 1040, line 37; Form 1040A, line 21; or Form 1040NR, line 36). 2009 1040 forms Some adjustments to income follow. 2009 1040 forms Contributions to your individual retirement arrangement (IRA) (Form 1040, line 32; Form 1040A, line 17; or Form 1040NR, line 32), explained later in this publication. 2009 1040 forms Certain moving expenses (Form 1040, line 26; or Form 1040NR, line 26) if you changed job locations or started a new job in 2013. 2009 1040 forms See Publication 521, Moving Expenses, or see Form 3903, Moving Expenses, and its instructions. 2009 1040 forms Some health insurance costs (Form 1040, line 29 or Form 1040NR, line 29) if you were self-employed and had a net profit for the year, or if you received wages in 2013 from an S corporation in which you were a more-than-2% shareholder. 2009 1040 forms For more details, see Publication 535, Business Expenses. 2009 1040 forms Payments to your self-employed SEP, SIMPLE, or qualified plan (Form 1040, line 28 or Form 1040NR, line 28). 2009 1040 forms For more information, including limits on how much you can deduct, see Publication 560, Retirement Plans for Small Business. 2009 1040 forms Penalties paid on early withdrawal of savings (Form 1040, line 30 or Form 1040NR, line 30). 2009 1040 forms Form 1099-INT, Interest Income, or Form 1099-OID, Original Issue Discount, will show the amount of any penalty you were charged. 2009 1040 forms Alimony payments (Form 1040, line 31a). 2009 1040 forms For more information, see Publication 504, Divorced or Separated Individuals. 2009 1040 forms There are other items you can claim as adjustments to income. 2009 1040 forms These adjustments are discussed in your tax return instructions. 2009 1040 forms Individual Retirement Arrangement (IRA) Contributions and Deductions This section explains the tax treatment of amounts you pay into traditional IRAs. 2009 1040 forms A traditional IRA is any IRA that is not a Roth or SIMPLE IRA. 2009 1040 forms Roth and SIMPLE IRAs are defined earlier in the IRA discussion under Retirement Plan Distributions . 2009 1040 forms For more detailed information, see Publication 590. 2009 1040 forms Contributions. 2009 1040 forms   An IRA is a personal savings plan that offers you tax advantages to set aside money for your retirement. 2009 1040 forms Two advantages of a traditional IRA are: You may be able to deduct some or all of your contributions to it, depending on your circumstances, and Generally, amounts in your IRA, including earnings and gains, are not taxed until distributed. 2009 1040 forms    Although interest earned from your traditional IRA generally is not taxed in the year earned, it is not tax-exempt interest. 2009 1040 forms Do not report this interest on your tax return as tax-exempt interest. 2009 1040 forms General limit. 2009 1040 forms   The most that can be contributed for 2013 to your traditional IRA is the smaller of the following amounts. 2009 1040 forms Your taxable compensation for the year, or $5,500 ($6,500 if you were age 50 or older by the end of 2013). 2009 1040 forms Contributions to Kay Bailey Hutchison Spousal IRAs. 2009 1040 forms   In the case of a married couple filing a joint return for 2013, up to $5,500 ($6,500 for each spouse age 50 or older by the end of 2013) can be contributed to IRAs on behalf of each spouse, even if one spouse has little or no compensation. 2009 1040 forms For more information on the general limit and the Kay Bailey Hutchison Spousal IRA limit, see How Much Can Be Contributed? in Publication 590. 2009 1040 forms Deductible contribution. 2009 1040 forms   Generally, you can deduct the lesser of the contributions to your traditional IRA for the year or the general limit (or Kay Bailey Hutchison Spousal IRA limit, if applicable) just explained. 2009 1040 forms However, if you or your spouse was covered by an employer retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. 2009 1040 forms Your deduction may be reduced or eliminated, depending on your filing status and the amount of your income. 2009 1040 forms For more information, see Limit if Covered by Employer Plan in Publication 590. 2009 1040 forms Nondeductible contribution. 2009 1040 forms   The difference between your total permitted contributions and your IRA deduction, if any, is your nondeductible contribution. 2009 1040 forms You must file Form 8606, Nondeductible IRAs, to report nondeductible contributions even if you do not have to file a tax return for the year. 2009 1040 forms    For 2014, the most that can be contributed to your traditional IRA is $5,500 ($6,500 if you are age 50 or older at the end of 2014). 2009 1040 forms Prev  Up  Next   Home   More Online Publications
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The 2009 1040 Forms

2009 1040 forms 4. 2009 1040 forms   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. 2009 1040 forms You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. 2009 1040 forms If you have a choice, you should use the method that gives you the lower tax. 2009 1040 forms 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. 2009 1040 forms Generally, the standard deduction amounts are adjusted each year for inflation. 2009 1040 forms In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. 2009 1040 forms Persons not eligible for the standard deduction. 2009 1040 forms   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. 2009 1040 forms You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. 2009 1040 forms   If you are a nonresident alien who is married to a U. 2009 1040 forms S. 2009 1040 forms citizen or resident alien at the end of the year, you can choose to be treated as a U. 2009 1040 forms S. 2009 1040 forms resident. 2009 1040 forms See Publication 519, U. 2009 1040 forms S. 2009 1040 forms Tax Guide for Aliens. 2009 1040 forms If you make this choice, you can take the standard deduction. 2009 1040 forms Decedent's final return. 2009 1040 forms   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. 2009 1040 forms However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. 2009 1040 forms Higher standard deduction for age (65 or older). 2009 1040 forms   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. 2009 1040 forms You are considered age 65 on the day before your 65th birthday. 2009 1040 forms Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. 2009 1040 forms Higher standard deduction for blindness. 2009 1040 forms   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. 2009 1040 forms You qualify for this benefit if you are totally or partly blind. 2009 1040 forms Not totally blind. 2009 1040 forms   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. 2009 1040 forms   If your eye condition will never improve beyond these limits, the statement should include this fact. 2009 1040 forms You must keep the statement in your records. 2009 1040 forms   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. 2009 1040 forms Spouse 65 or older or blind. 2009 1040 forms   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. 2009 1040 forms    You cannot claim the higher standard deduction for an individual other than yourself and your spouse. 2009 1040 forms Example. 2009 1040 forms This example illustrates how to determine your standard deduction using Worksheet 4-1. 2009 1040 forms Bill and Lisa are filing a joint return for 2013. 2009 1040 forms Both are over age 65. 2009 1040 forms Neither is blind, and neither can be claimed as a dependent. 2009 1040 forms They do not itemize deductions, so they use Worksheet 4-1. 2009 1040 forms Because they are married filing jointly, they enter $12,200 on line 1. 2009 1040 forms They check the “No” box on line 2, so they also enter $12,200 on line 4. 2009 1040 forms Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. 2009 1040 forms They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. 2009 1040 forms 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). 2009 1040 forms However, the standard deduction may be higher if the individual is 65 or older or blind. 2009 1040 forms 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. 2009 1040 forms Worksheet 4-1. 2009 1040 forms 2013 Standard Deduction Worksheet Caution. 2009 1040 forms If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. 2009 1040 forms If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. 2009 1040 forms Put the total number of boxes checked in box c and go to line 1. 2009 1040 forms a. 2009 1040 forms You   Born before  January 2, 1949     Blind b. 2009 1040 forms Your spouse, if claiming  spouse's exemption   Born before January 2, 1949     Blind c. 2009 1040 forms Total boxes checked             1. 2009 1040 forms Enter the amount shown below for your filing status. 2009 1040 forms               Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950   1. 2009 1040 forms           2. 2009 1040 forms Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  No. 2009 1040 forms Skip line 3; enter the amount from line 1 on line 4. 2009 1040 forms   Yes. 2009 1040 forms Go to line 3. 2009 1040 forms         3. 2009 1040 forms Is your earned income* more than $650?               Yes. 2009 1040 forms Add $350 to your earned income. 2009 1040 forms Enter the total   3. 2009 1040 forms         No. 2009 1040 forms Enter $1,000 4. 2009 1040 forms Enter the smaller of line 1 or line 3 4. 2009 1040 forms   5. 2009 1040 forms 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). 2009 1040 forms Enter the result here. 2009 1040 forms Otherwise, enter -0- 5. 2009 1040 forms   6. 2009 1040 forms Add lines 4 and 5. 2009 1040 forms This is your standard deduction for 2013. 2009 1040 forms 6. 2009 1040 forms   * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. 2009 1040 forms It also includes any amount received as a scholarship that you must include in your income. 2009 1040 forms 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). 2009 1040 forms Itemized Deductions Some individuals should itemize their deductions because it will save them money. 2009 1040 forms Others should itemize because they do not qualify for the standard deduction. 2009 1040 forms See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. 2009 1040 forms You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. 2009 1040 forms For more information, see Overall limitation, later. 2009 1040 forms 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). 2009 1040 forms 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. 2009 1040 forms 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. 2009 1040 forms See the Schedule A (Form 1040) instructions for more information. 2009 1040 forms Overall limitation. 2009 1040 forms   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). 2009 1040 forms  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. 2009 1040 forms 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). 2009 1040 forms Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. 2009 1040 forms For more information, see the following discussions of selected items, which are presented in alphabetical order. 2009 1040 forms A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. 2009 1040 forms Table 4-1. 2009 1040 forms 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. 2009 1040 forms ) 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. 2009 1040 forms ) 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. 2009 1040 forms 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. 2009 1040 forms 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. 2009 1040 forms 5% of your adjusted gross income if you or your spouse is age 65 or older). 2009 1040 forms What to include. 2009 1040 forms   Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. 2009 1040 forms If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. 2009 1040 forms 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. 2009 1040 forms You can include medical expenses you charge to your credit card in the year the charge is made. 2009 1040 forms It does not matter when you actually pay the amount charged. 2009 1040 forms 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. 2009 1040 forms 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. 2009 1040 forms Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. 2009 1040 forms 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. 2009 1040 forms 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. 2009 1040 forms Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. 2009 1040 forms This is a personal expense that is not deductible. 2009 1040 forms However, you may be able to include certain expenses paid to a person providing nursing-type services. 2009 1040 forms For more information, see Nursing Services , later. 2009 1040 forms Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 2009 1040 forms For more information, see Qualified long-term care services under Long-Term Care, later. 2009 1040 forms 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. 2009 1040 forms This includes amounts paid for meals and lodging. 2009 1040 forms Also, see Meals and Lodging , later. 2009 1040 forms 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. 2009 1040 forms Qualified long-term care services. 2009 1040 forms   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. 2009 1040 forms Chronically ill individual. 2009 1040 forms    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. 2009 1040 forms 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. 2009 1040 forms Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. 2009 1040 forms He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. 2009 1040 forms Maintenance and personal care services. 2009 1040 forms    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). 2009 1040 forms Qualified long-term care insurance contracts. 2009 1040 forms   A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. 2009 1040 forms 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. 2009 1040 forms   The amount of qualified long-term care premiums you can include is limited. 2009 1040 forms You can include the following as medical expenses on Schedule A (Form 1040). 2009 1040 forms Qualified long-term care premiums up to the following amounts. 2009 1040 forms Age 40 or under – $360. 2009 1040 forms Age 41 to 50 – $680. 2009 1040 forms Age 51 to 60 – $1,360. 2009 1040 forms Age 61 to 70 – $3,640. 2009 1040 forms Age 71 or over – $4,550. 2009 1040 forms Unreimbursed expenses for qualified long-term care services. 2009 1040 forms Note. 2009 1040 forms The limit on premiums is for each person. 2009 1040 forms 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. 2009 1040 forms You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. 2009 1040 forms You can include the cost of such lodging while away from home if all of the following requirements are met. 2009 1040 forms The lodging is primarily for, and essential to, medical care. 2009 1040 forms 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. 2009 1040 forms The lodging is not lavish or extravagant under the circumstances. 2009 1040 forms There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. 2009 1040 forms The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. 2009 1040 forms You can include lodging for a person traveling with the person receiving the medical care. 2009 1040 forms 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. 2009 1040 forms (Meals are not included. 2009 1040 forms ) Nursing home. 2009 1040 forms   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). 2009 1040 forms This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. 2009 1040 forms   Do not include the cost of meals and lodging if the reason for being in the home is personal. 2009 1040 forms However, you can include in medical expenses the part of the cost that is for medical or nursing care. 2009 1040 forms Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. 2009 1040 forms 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). 2009 1040 forms 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. 2009 1040 forms The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. 2009 1040 forms Medicare Part A. 2009 1040 forms   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. 2009 1040 forms The payroll tax paid for Medicare Part A is not a medical expense. 2009 1040 forms 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. 2009 1040 forms In this situation you can include the premiums you paid for Medicare Part A as a medical expense. 2009 1040 forms Medicare Part B. 2009 1040 forms   Medicare Part B is a supplemental medical insurance. 2009 1040 forms Premiums you pay for Medicare Part B are a medical expense. 2009 1040 forms If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. 2009 1040 forms 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. 2009 1040 forms SSA. 2009 1040 forms gov, to find out your premium. 2009 1040 forms Medicare Part D. 2009 1040 forms   Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. 2009 1040 forms You can include as a medical expense premiums you pay for Medicare Part D. 2009 1040 forms Prepaid insurance premiums. 2009 1040 forms   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). 2009 1040 forms Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. 2009 1040 forms A prescribed drug is one that requires a prescription by a doctor for its use by an individual. 2009 1040 forms You can also include amounts you pay for insulin. 2009 1040 forms Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. 2009 1040 forms Imported medicines and drugs. 2009 1040 forms   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. 2009 1040 forms Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. 2009 1040 forms The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. 2009 1040 forms 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. 2009 1040 forms These services can be provided in your home or another care facility. 2009 1040 forms Generally, only the amount spent for nursing services is a medical expense. 2009 1040 forms 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. 2009 1040 forms However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 2009 1040 forms See Maintenance and personal care services under Qualified long-term care services, earlier. 2009 1040 forms 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. 2009 1040 forms See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. 2009 1040 forms You can also include in medical expenses part of the amount you pay for that attendant's meals. 2009 1040 forms Divide the food expense among the household members to find the cost of the attendant's food. 2009 1040 forms Then divide that cost in the same manner as in the preceding paragraph. 2009 1040 forms If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. 2009 1040 forms This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. 2009 1040 forms Employment taxes. 2009 1040 forms   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. 2009 1040 forms 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. 2009 1040 forms For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. 2009 1040 forms Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. 2009 1040 forms Car expenses. 2009 1040 forms    You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. 2009 1040 forms You cannot include depreciation, insurance, general repair, or maintenance expenses. 2009 1040 forms   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. 2009 1040 forms   You can also include parking fees and tolls. 2009 1040 forms You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. 2009 1040 forms 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. 2009 1040 forms 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. 2009 1040 forms Prev  Up  Next   Home   More Online Publications