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2010 Taxes Cheap 1099 G Form W 2

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2010 Taxes Cheap 1099 G Form W 2

2010 taxes cheap 1099 g form w 2 Publication 547 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. 2010 taxes cheap 1099 g form w 2 Tax questions. 2010 taxes cheap 1099 g form w 2 Useful Items - You may want to see: What's New Section C of Form 4684 for Ponzi-type investment schemes. 2010 taxes cheap 1099 g form w 2  Section C of Form 4684 is new for 2013. 2010 taxes cheap 1099 g form w 2 You must complete Section C if you are claiming a theft loss deduction due to a Ponzi-type investment scheme and are using Revenue Procedure 2009-20, as modified by Revenue Procedure 2011-58. 2010 taxes cheap 1099 g form w 2 Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. 2010 taxes cheap 1099 g form w 2 You do not need to complete Appendix A. 2010 taxes cheap 1099 g form w 2 For details, see Losses from Ponzi-type investment schemes , later. 2010 taxes cheap 1099 g form w 2 Reminders Future developments. 2010 taxes cheap 1099 g form w 2   For the latest information about developments related to Publication 547, such as legislation enacted after it was published, go to www. 2010 taxes cheap 1099 g form w 2 irs. 2010 taxes cheap 1099 g form w 2 gov/pub547. 2010 taxes cheap 1099 g form w 2 Photographs of missing children. 2010 taxes cheap 1099 g form w 2  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2010 taxes cheap 1099 g form w 2 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2010 taxes cheap 1099 g form w 2 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2010 taxes cheap 1099 g form w 2 Introduction This publication explains the tax treatment of casualties, thefts, and losses on deposits. 2010 taxes cheap 1099 g form w 2 A casualty occurs when your property is damaged as a result of a disaster such as a storm, fire, car accident, or similar event. 2010 taxes cheap 1099 g form w 2 A theft occurs when someone steals your property. 2010 taxes cheap 1099 g form w 2 A loss on deposits occurs when your financial institution becomes insolvent or bankrupt. 2010 taxes cheap 1099 g form w 2 This publication discusses the following topics. 2010 taxes cheap 1099 g form w 2 Definitions of a casualty, theft, and loss on deposits. 2010 taxes cheap 1099 g form w 2 How to figure the amount of your gain or loss. 2010 taxes cheap 1099 g form w 2 How to treat insurance and other reimbursements you receive. 2010 taxes cheap 1099 g form w 2 The deduction limits. 2010 taxes cheap 1099 g form w 2 When and how to report a casualty or theft. 2010 taxes cheap 1099 g form w 2 The special rules for disaster area losses. 2010 taxes cheap 1099 g form w 2 Forms to file. 2010 taxes cheap 1099 g form w 2   Generally, when you have a casualty or theft, you have to file Form 4684. 2010 taxes cheap 1099 g form w 2 You may also have to file one or more of the following forms. 2010 taxes cheap 1099 g form w 2 Schedule A (Form 1040). 2010 taxes cheap 1099 g form w 2 Form 1040NR, Schedule A (for nonresident aliens). 2010 taxes cheap 1099 g form w 2 Schedule D. 2010 taxes cheap 1099 g form w 2 Form 4797. 2010 taxes cheap 1099 g form w 2 For details on which form to use, see How To Report Gains and Losses , later. 2010 taxes cheap 1099 g form w 2 Condemnations. 2010 taxes cheap 1099 g form w 2   For information on condemnations of property, see Involuntary Conversions in chapter 1 of Publication 544, Sales and Other Dispositions of Assets. 2010 taxes cheap 1099 g form w 2 Workbooks for casualties and thefts. 2010 taxes cheap 1099 g form w 2   Publication 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property), is available to help you make a list of your stolen or damaged personal-use property and figure your loss. 2010 taxes cheap 1099 g form w 2 It includes schedules to help you figure the loss on your home and its contents, and your motor vehicles. 2010 taxes cheap 1099 g form w 2   Publication 584-B, Business Casualty, Disaster, and Theft Loss Workbook, is available to help you make a list of your stolen or damaged business or income-producing property and figure your loss. 2010 taxes cheap 1099 g form w 2 Comments and suggestions. 2010 taxes cheap 1099 g form w 2   We welcome your comments about this publication and your suggestions for future editions. 2010 taxes cheap 1099 g form w 2   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2010 taxes cheap 1099 g form w 2 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2010 taxes cheap 1099 g form w 2 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2010 taxes cheap 1099 g form w 2   You can send your comments from www. 2010 taxes cheap 1099 g form w 2 irs. 2010 taxes cheap 1099 g form w 2 gov/formspubs/. 2010 taxes cheap 1099 g form w 2 Click on “More Information” and then on “Comment on Tax Forms and Publications”. 2010 taxes cheap 1099 g form w 2   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2010 taxes cheap 1099 g form w 2 Ordering forms and publications. 2010 taxes cheap 1099 g form w 2   Visit www. 2010 taxes cheap 1099 g form w 2 irs. 2010 taxes cheap 1099 g form w 2 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2010 taxes cheap 1099 g form w 2 Internal Revenue Service 1201 N. 2010 taxes cheap 1099 g form w 2 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2010 taxes cheap 1099 g form w 2   If you have a tax question, check the information available on IRS. 2010 taxes cheap 1099 g form w 2 gov or call 1-800-829-1040. 2010 taxes cheap 1099 g form w 2 We cannot answer tax questions sent to either of the above addresses. 2010 taxes cheap 1099 g form w 2 Useful Items - You may want to see: Publication 523 Selling Your Home 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 551 Basis of Assets 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 584-B Business Casualty, Disaster, and   Theft Loss Workbook Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Form 1040NR, Schedule A Itemized Deductions (for nonresident aliens) Schedule D (Form 1040) Capital Gains and Losses 4684 Casualties and Thefts 4797 Sales of Business Property See How To Get Tax Help near the end of this publication for information about getting publications and forms. 2010 taxes cheap 1099 g form w 2 Prev  Up  Next   Home   More Online Publications
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The 2010 Taxes Cheap 1099 G Form W 2

2010 taxes cheap 1099 g form w 2 4. 2010 taxes cheap 1099 g form w 2   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. 2010 taxes cheap 1099 g form w 2 You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. 2010 taxes cheap 1099 g form w 2 If you have a choice, you should use the method that gives you the lower tax. 2010 taxes cheap 1099 g form w 2 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. 2010 taxes cheap 1099 g form w 2 Generally, the standard deduction amounts are adjusted each year for inflation. 2010 taxes cheap 1099 g form w 2 In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. 2010 taxes cheap 1099 g form w 2 Persons not eligible for the standard deduction. 2010 taxes cheap 1099 g form w 2   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. 2010 taxes cheap 1099 g form w 2 You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. 2010 taxes cheap 1099 g form w 2   If you are a nonresident alien who is married to a U. 2010 taxes cheap 1099 g form w 2 S. 2010 taxes cheap 1099 g form w 2 citizen or resident alien at the end of the year, you can choose to be treated as a U. 2010 taxes cheap 1099 g form w 2 S. 2010 taxes cheap 1099 g form w 2 resident. 2010 taxes cheap 1099 g form w 2 See Publication 519, U. 2010 taxes cheap 1099 g form w 2 S. 2010 taxes cheap 1099 g form w 2 Tax Guide for Aliens. 2010 taxes cheap 1099 g form w 2 If you make this choice, you can take the standard deduction. 2010 taxes cheap 1099 g form w 2 Decedent's final return. 2010 taxes cheap 1099 g form w 2   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. 2010 taxes cheap 1099 g form w 2 However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. 2010 taxes cheap 1099 g form w 2 Higher standard deduction for age (65 or older). 2010 taxes cheap 1099 g form w 2   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. 2010 taxes cheap 1099 g form w 2 You are considered age 65 on the day before your 65th birthday. 2010 taxes cheap 1099 g form w 2 Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. 2010 taxes cheap 1099 g form w 2 Higher standard deduction for blindness. 2010 taxes cheap 1099 g form w 2   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. 2010 taxes cheap 1099 g form w 2 You qualify for this benefit if you are totally or partly blind. 2010 taxes cheap 1099 g form w 2 Not totally blind. 2010 taxes cheap 1099 g form w 2   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. 2010 taxes cheap 1099 g form w 2   If your eye condition will never improve beyond these limits, the statement should include this fact. 2010 taxes cheap 1099 g form w 2 You must keep the statement in your records. 2010 taxes cheap 1099 g form w 2   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. 2010 taxes cheap 1099 g form w 2 Spouse 65 or older or blind. 2010 taxes cheap 1099 g form w 2   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. 2010 taxes cheap 1099 g form w 2    You cannot claim the higher standard deduction for an individual other than yourself and your spouse. 2010 taxes cheap 1099 g form w 2 Example. 2010 taxes cheap 1099 g form w 2 This example illustrates how to determine your standard deduction using Worksheet 4-1. 2010 taxes cheap 1099 g form w 2 Bill and Lisa are filing a joint return for 2013. 2010 taxes cheap 1099 g form w 2 Both are over age 65. 2010 taxes cheap 1099 g form w 2 Neither is blind, and neither can be claimed as a dependent. 2010 taxes cheap 1099 g form w 2 They do not itemize deductions, so they use Worksheet 4-1. 2010 taxes cheap 1099 g form w 2 Because they are married filing jointly, they enter $12,200 on line 1. 2010 taxes cheap 1099 g form w 2 They check the “No” box on line 2, so they also enter $12,200 on line 4. 2010 taxes cheap 1099 g form w 2 Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. 2010 taxes cheap 1099 g form w 2 They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. 2010 taxes cheap 1099 g form w 2 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). 2010 taxes cheap 1099 g form w 2 However, the standard deduction may be higher if the individual is 65 or older or blind. 2010 taxes cheap 1099 g form w 2 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. 2010 taxes cheap 1099 g form w 2 Worksheet 4-1. 2010 taxes cheap 1099 g form w 2 2013 Standard Deduction Worksheet Caution. 2010 taxes cheap 1099 g form w 2 If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. 2010 taxes cheap 1099 g form w 2 If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. 2010 taxes cheap 1099 g form w 2 Put the total number of boxes checked in box c and go to line 1. 2010 taxes cheap 1099 g form w 2 a. 2010 taxes cheap 1099 g form w 2 You   Born before  January 2, 1949     Blind b. 2010 taxes cheap 1099 g form w 2 Your spouse, if claiming  spouse's exemption   Born before January 2, 1949     Blind c. 2010 taxes cheap 1099 g form w 2 Total boxes checked             1. 2010 taxes cheap 1099 g form w 2 Enter the amount shown below for your filing status. 2010 taxes cheap 1099 g form w 2               Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950   1. 2010 taxes cheap 1099 g form w 2           2. 2010 taxes cheap 1099 g form w 2 Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  No. 2010 taxes cheap 1099 g form w 2 Skip line 3; enter the amount from line 1 on line 4. 2010 taxes cheap 1099 g form w 2   Yes. 2010 taxes cheap 1099 g form w 2 Go to line 3. 2010 taxes cheap 1099 g form w 2         3. 2010 taxes cheap 1099 g form w 2 Is your earned income* more than $650?               Yes. 2010 taxes cheap 1099 g form w 2 Add $350 to your earned income. 2010 taxes cheap 1099 g form w 2 Enter the total   3. 2010 taxes cheap 1099 g form w 2         No. 2010 taxes cheap 1099 g form w 2 Enter $1,000 4. 2010 taxes cheap 1099 g form w 2 Enter the smaller of line 1 or line 3 4. 2010 taxes cheap 1099 g form w 2   5. 2010 taxes cheap 1099 g form w 2 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). 2010 taxes cheap 1099 g form w 2 Enter the result here. 2010 taxes cheap 1099 g form w 2 Otherwise, enter -0- 5. 2010 taxes cheap 1099 g form w 2   6. 2010 taxes cheap 1099 g form w 2 Add lines 4 and 5. 2010 taxes cheap 1099 g form w 2 This is your standard deduction for 2013. 2010 taxes cheap 1099 g form w 2 6. 2010 taxes cheap 1099 g form w 2   * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. 2010 taxes cheap 1099 g form w 2 It also includes any amount received as a scholarship that you must include in your income. 2010 taxes cheap 1099 g form w 2 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). 2010 taxes cheap 1099 g form w 2 Itemized Deductions Some individuals should itemize their deductions because it will save them money. 2010 taxes cheap 1099 g form w 2 Others should itemize because they do not qualify for the standard deduction. 2010 taxes cheap 1099 g form w 2 See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. 2010 taxes cheap 1099 g form w 2 You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. 2010 taxes cheap 1099 g form w 2 For more information, see Overall limitation, later. 2010 taxes cheap 1099 g form w 2 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). 2010 taxes cheap 1099 g form w 2 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. 2010 taxes cheap 1099 g form w 2 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. 2010 taxes cheap 1099 g form w 2 See the Schedule A (Form 1040) instructions for more information. 2010 taxes cheap 1099 g form w 2 Overall limitation. 2010 taxes cheap 1099 g form w 2   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). 2010 taxes cheap 1099 g form w 2  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. 2010 taxes cheap 1099 g form w 2 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). 2010 taxes cheap 1099 g form w 2 Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. 2010 taxes cheap 1099 g form w 2 For more information, see the following discussions of selected items, which are presented in alphabetical order. 2010 taxes cheap 1099 g form w 2 A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. 2010 taxes cheap 1099 g form w 2 Table 4-1. 2010 taxes cheap 1099 g form w 2 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. 2010 taxes cheap 1099 g form w 2 ) 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. 2010 taxes cheap 1099 g form w 2 ) 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. 2010 taxes cheap 1099 g form w 2 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. 2010 taxes cheap 1099 g form w 2 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. 2010 taxes cheap 1099 g form w 2 5% of your adjusted gross income if you or your spouse is age 65 or older). 2010 taxes cheap 1099 g form w 2 What to include. 2010 taxes cheap 1099 g form w 2   Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. 2010 taxes cheap 1099 g form w 2 If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. 2010 taxes cheap 1099 g form w 2 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. 2010 taxes cheap 1099 g form w 2 You can include medical expenses you charge to your credit card in the year the charge is made. 2010 taxes cheap 1099 g form w 2 It does not matter when you actually pay the amount charged. 2010 taxes cheap 1099 g form w 2 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. 2010 taxes cheap 1099 g form w 2 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. 2010 taxes cheap 1099 g form w 2 Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. 2010 taxes cheap 1099 g form w 2 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. 2010 taxes cheap 1099 g form w 2 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. 2010 taxes cheap 1099 g form w 2 Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. 2010 taxes cheap 1099 g form w 2 This is a personal expense that is not deductible. 2010 taxes cheap 1099 g form w 2 However, you may be able to include certain expenses paid to a person providing nursing-type services. 2010 taxes cheap 1099 g form w 2 For more information, see Nursing Services , later. 2010 taxes cheap 1099 g form w 2 Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 2010 taxes cheap 1099 g form w 2 For more information, see Qualified long-term care services under Long-Term Care, later. 2010 taxes cheap 1099 g form w 2 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. 2010 taxes cheap 1099 g form w 2 This includes amounts paid for meals and lodging. 2010 taxes cheap 1099 g form w 2 Also, see Meals and Lodging , later. 2010 taxes cheap 1099 g form w 2 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. 2010 taxes cheap 1099 g form w 2 Qualified long-term care services. 2010 taxes cheap 1099 g form w 2   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. 2010 taxes cheap 1099 g form w 2 Chronically ill individual. 2010 taxes cheap 1099 g form w 2    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. 2010 taxes cheap 1099 g form w 2 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. 2010 taxes cheap 1099 g form w 2 Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. 2010 taxes cheap 1099 g form w 2 He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. 2010 taxes cheap 1099 g form w 2 Maintenance and personal care services. 2010 taxes cheap 1099 g form w 2    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). 2010 taxes cheap 1099 g form w 2 Qualified long-term care insurance contracts. 2010 taxes cheap 1099 g form w 2   A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. 2010 taxes cheap 1099 g form w 2 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. 2010 taxes cheap 1099 g form w 2   The amount of qualified long-term care premiums you can include is limited. 2010 taxes cheap 1099 g form w 2 You can include the following as medical expenses on Schedule A (Form 1040). 2010 taxes cheap 1099 g form w 2 Qualified long-term care premiums up to the following amounts. 2010 taxes cheap 1099 g form w 2 Age 40 or under – $360. 2010 taxes cheap 1099 g form w 2 Age 41 to 50 – $680. 2010 taxes cheap 1099 g form w 2 Age 51 to 60 – $1,360. 2010 taxes cheap 1099 g form w 2 Age 61 to 70 – $3,640. 2010 taxes cheap 1099 g form w 2 Age 71 or over – $4,550. 2010 taxes cheap 1099 g form w 2 Unreimbursed expenses for qualified long-term care services. 2010 taxes cheap 1099 g form w 2 Note. 2010 taxes cheap 1099 g form w 2 The limit on premiums is for each person. 2010 taxes cheap 1099 g form w 2 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. 2010 taxes cheap 1099 g form w 2 You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. 2010 taxes cheap 1099 g form w 2 You can include the cost of such lodging while away from home if all of the following requirements are met. 2010 taxes cheap 1099 g form w 2 The lodging is primarily for, and essential to, medical care. 2010 taxes cheap 1099 g form w 2 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. 2010 taxes cheap 1099 g form w 2 The lodging is not lavish or extravagant under the circumstances. 2010 taxes cheap 1099 g form w 2 There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. 2010 taxes cheap 1099 g form w 2 The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. 2010 taxes cheap 1099 g form w 2 You can include lodging for a person traveling with the person receiving the medical care. 2010 taxes cheap 1099 g form w 2 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. 2010 taxes cheap 1099 g form w 2 (Meals are not included. 2010 taxes cheap 1099 g form w 2 ) Nursing home. 2010 taxes cheap 1099 g form w 2   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). 2010 taxes cheap 1099 g form w 2 This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. 2010 taxes cheap 1099 g form w 2   Do not include the cost of meals and lodging if the reason for being in the home is personal. 2010 taxes cheap 1099 g form w 2 However, you can include in medical expenses the part of the cost that is for medical or nursing care. 2010 taxes cheap 1099 g form w 2 Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. 2010 taxes cheap 1099 g form w 2 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). 2010 taxes cheap 1099 g form w 2 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. 2010 taxes cheap 1099 g form w 2 The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. 2010 taxes cheap 1099 g form w 2 Medicare Part A. 2010 taxes cheap 1099 g form w 2   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. 2010 taxes cheap 1099 g form w 2 The payroll tax paid for Medicare Part A is not a medical expense. 2010 taxes cheap 1099 g form w 2 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. 2010 taxes cheap 1099 g form w 2 In this situation you can include the premiums you paid for Medicare Part A as a medical expense. 2010 taxes cheap 1099 g form w 2 Medicare Part B. 2010 taxes cheap 1099 g form w 2   Medicare Part B is a supplemental medical insurance. 2010 taxes cheap 1099 g form w 2 Premiums you pay for Medicare Part B are a medical expense. 2010 taxes cheap 1099 g form w 2 If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. 2010 taxes cheap 1099 g form w 2 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. 2010 taxes cheap 1099 g form w 2 SSA. 2010 taxes cheap 1099 g form w 2 gov, to find out your premium. 2010 taxes cheap 1099 g form w 2 Medicare Part D. 2010 taxes cheap 1099 g form w 2   Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. 2010 taxes cheap 1099 g form w 2 You can include as a medical expense premiums you pay for Medicare Part D. 2010 taxes cheap 1099 g form w 2 Prepaid insurance premiums. 2010 taxes cheap 1099 g form w 2   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). 2010 taxes cheap 1099 g form w 2 Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. 2010 taxes cheap 1099 g form w 2 A prescribed drug is one that requires a prescription by a doctor for its use by an individual. 2010 taxes cheap 1099 g form w 2 You can also include amounts you pay for insulin. 2010 taxes cheap 1099 g form w 2 Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. 2010 taxes cheap 1099 g form w 2 Imported medicines and drugs. 2010 taxes cheap 1099 g form w 2   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. 2010 taxes cheap 1099 g form w 2 Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. 2010 taxes cheap 1099 g form w 2 The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. 2010 taxes cheap 1099 g form w 2 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. 2010 taxes cheap 1099 g form w 2 These services can be provided in your home or another care facility. 2010 taxes cheap 1099 g form w 2 Generally, only the amount spent for nursing services is a medical expense. 2010 taxes cheap 1099 g form w 2 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. 2010 taxes cheap 1099 g form w 2 However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 2010 taxes cheap 1099 g form w 2 See Maintenance and personal care services under Qualified long-term care services, earlier. 2010 taxes cheap 1099 g form w 2 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. 2010 taxes cheap 1099 g form w 2 See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. 2010 taxes cheap 1099 g form w 2 You can also include in medical expenses part of the amount you pay for that attendant's meals. 2010 taxes cheap 1099 g form w 2 Divide the food expense among the household members to find the cost of the attendant's food. 2010 taxes cheap 1099 g form w 2 Then divide that cost in the same manner as in the preceding paragraph. 2010 taxes cheap 1099 g form w 2 If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. 2010 taxes cheap 1099 g form w 2 This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. 2010 taxes cheap 1099 g form w 2 Employment taxes. 2010 taxes cheap 1099 g form w 2   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. 2010 taxes cheap 1099 g form w 2 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. 2010 taxes cheap 1099 g form w 2 For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. 2010 taxes cheap 1099 g form w 2 Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. 2010 taxes cheap 1099 g form w 2 Car expenses. 2010 taxes cheap 1099 g form w 2    You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. 2010 taxes cheap 1099 g form w 2 You cannot include depreciation, insurance, general repair, or maintenance expenses. 2010 taxes cheap 1099 g form w 2   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. 2010 taxes cheap 1099 g form w 2   You can also include parking fees and tolls. 2010 taxes cheap 1099 g form w 2 You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. 2010 taxes cheap 1099 g form w 2 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. 2010 taxes cheap 1099 g form w 2 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. 2010 taxes cheap 1099 g form w 2 Prev  Up  Next   Home   More Online Publications