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2011 1040 Tax Form

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2011 1040 Tax Form

2011 1040 tax form 16. 2011 1040 tax form   Cómo Declarar Ganancias y Pérdidas Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Cómo Declarar Ganancias y Pérdidas de CapitalExcepción 1. 2011 1040 tax form Excepción 2. 2011 1040 tax form Presente el Formulario 1099-B o el Formulario 1099-S al IRS. 2011 1040 tax form Pérdidas de Capital Tasas Impositivas sobre Ganancias de Capital Qué Hay de Nuevo Tasas máximas de ganancias de capital. 2011 1040 tax form  Para el año 2013, las tasas máximas de ganancias de capital son del 0%, 15%, 20%, 25% y 28%. 2011 1040 tax form Introduction En este capítulo se explica cómo declarar ganancias y pérdidas de capital provenientes de ventas, intercambios y otras enajenaciones de bienes de inversión en el Formulario 8949 y el Anexo D (Formulario 1040). 2011 1040 tax form Esta explicación abarca los siguientes temas: Cómo declarar ganancias y pérdidas a corto plazo. 2011 1040 tax form Cómo declarar ganancias y pérdidas a largo plazo. 2011 1040 tax form Cómo calcular pérdidas de capital que se van a trasladar al año siguiente. 2011 1040 tax form Cómo calcular los impuestos sobre una ganancia neta de capital. 2011 1040 tax form Si vende o de otro modo enajena bienes utilizados en una ocupación o negocio o en la producción de ingresos, vea la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés, antes de completar el Anexo D (Formulario 1040). 2011 1040 tax form Useful Items - You may want to see: Publicación 537 Installment Sales (Ventas a plazos), en inglés 544 Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversión), en inglés Formulario (e Instrucciones) 4797 Sales of Business Property (Ventas de bienes comerciales), en inglés 6252 Installment Sale Income (Ingresos de ventas a plazos), en inglés 8582 Passive Activity Loss Limitations (Limitaciones de pérdidas en actividades pasivas), en inglés 8949 Sales and Other Dispositions of Capital Assets (Ventas y otras enajenaciones de activos de capital, en inglés) Anexo D (Formulario 1040) Capital Gains and Losses (Ganancias y pérdidas de capital), en inglés Cómo Declarar Ganancias y Pérdidas de Capital Declare sus ganancias y pérdidas de capital en el Formulario 8949. 2011 1040 tax form Complete el Formulario 8949 antes de completar las líneas 1b, 2, 3, 8b, 9 ó 10 del Anexo D (Formulario 1040). 2011 1040 tax form Use el Formulario 8949 para declarar: La venta o intercambio de un activo de capital, la cual no se declaró en ningún otro formulario o anexo, Ganancias por canjes involuntarios (aparte de cuando se deba a un hecho fortuito o un robo) de activos de capital que no sirven para propósitos de negocio o lucro y Deudas incobrables que no provienen del negocio. 2011 1040 tax form Use el Anexo D (Formulario 1040): Para calcular la ganancia o pérdida total de las transacciones declaradas en el Formulario 8949; Para declarar una ganancia proveniente del Formulario 6252 o de la Parte I del Formulario 4797; Para declarar una ganancia o pérdida proveniente del Formulario 4684, 6781 u 8824; Para declarar distribuciones de ganancias de capital no declaradas directamente en el Formulario 1040 o en el Formulario 1040A; Para declarar una pérdida de capital trasladada del año tributario anterior al año tributario actual; Para declarar su parte de una ganancia (o pérdida) de una sociedad colectiva, sociedad anónima de tipo S, caudal hereditario o fideicomiso; Para declarar las transacciones informadas a usted en el Formulario 1099-B (o documento sustitutivo), el cual muestra las bases informadas al IRS y al cual no corresponde ninguno de los ajustes o códigos del Formulario 8949; y Para declarar ganancias de capital a largo plazo no distribuidas provenientes del Formulario 2439. 2011 1040 tax form Anote en el Formulario 8949 todas las ventas e intercambios de activos de capital (incluyendo acciones, bonos, etc. 2011 1040 tax form ) y de bienes raíces (si no se declararon en el Formulario 4684, 4797, 6252, 6781 u 8824 o la línea 1a u 8a del Anexo D). 2011 1040 tax form Declare estas transacciones aun si usted no recibió un Formulario 1099-B o 1099-S (u otra declaración sustitutiva) para la transacción. 2011 1040 tax form Declare las ganancias o pérdidas a corto plazo en la Parte I. 2011 1040 tax form Declare ganancias y pérdidas a largo plazo en la Parte II. 2011 1040 tax form Use cuantos Formularios 8949 sean necesarios. 2011 1040 tax form Excepciones a la presentación del Formulario 8949 y el Anexo D (Formulario 1040). 2011 1040 tax form   Hay ciertas circunstancias bajo las cuales usted tal vez no tenga que presentar el Formulario 8949 ni el Anexo D (Formulario 1040). 2011 1040 tax form Excepción 1. 2011 1040 tax form   Usted no tiene que presentar el Formulario 8949 ni el Anexo D (Formulario 1040) si no tiene pérdidas de capital y sus únicas ganancias de capital son distribuciones de ganancia de capital correspondientes al (los) recuadro(s) 2a del (de los) Formulario(s) 1099-DIV (o declaraciones sustitutivas). 2011 1040 tax form (Si alguno de los Formularios 1099-DIV (o declaraciones sustitutivas) que usted recibe indica una cifra en el recuadro 2b (ganancias no recuperadas conforme a la sección 1250), el recuadro 2c (ganancias conforme a la sección 1202) o el recuadro 2d (ganancias (tasas de 28%) por la venta de objetos coleccionables, usted no reúne los requisitos para esta excepción). 2011 1040 tax form Si reúne los requisitos para esta excepción, declare sus distribuciones de ganancia de capital directamente en la línea 13 del Formulario 1040 y marque el recuadro en la línea 13. 2011 1040 tax form También debe utillizar la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para impuestos sobre dividendos y ganancias de capital), que encontrará en las Instrucciones del Formulario 1040, para calcular su impuesto. 2011 1040 tax form Usted pede declarar sus distribuciones de ganancias de capital en la línea 10 del Formulario 1040A, en vez del Formulario 1040, si ninguno de los Formularios 1099-DIV (o declaraciones sustitutivas) que usted recibió indica una cifra en los recuadros 2b, 2c o 2d y usted no tiene que presentar el Formulario 1040. 2011 1040 tax form Excepción 2. 2011 1040 tax form   Usted tiene que presentar el Anexo D (Formulario 1040), pero por lo general no tiene que presentar el Formulario 8949 si la Excepción 1 no le corresponde y sus únicas ganancias y pérdidas de capital son: Distribuciones de ganancias de capital; Una pérdida de capital trasladada de un año anterior; Una ganancia correspondiente al Formulario 2439 ó 6252, o de la Parte I del Formulario 4797; Una ganancia o pérdida correspondiente al Formulario 4684, 6781 u 8824; Una ganancia o pérdida de una sociedad colectiva, sociedad anónima de tipo S, un caudal hereditario o fideicomiso; Ganancias y pérdidas de transacciones por las cuales usted recibió el Formulario 1099-B (o un documento sustitutivo), el cual muestra las bases informadas al IRS y por lo cual no necesita hacer ningún ajuste en la columna (g) del Formulario 8949 ni anotar ningún código en la columna (f) del Formulario 8949. 2011 1040 tax form Ventas a plazos. 2011 1040 tax form   No puede utilizar el método de pago a plazos para declarar una ganancia proveniente de la venta de acciones o valores bursátiles cotizados en un mercado de valores bursátiles establecido. 2011 1040 tax form Tiene que declarar la totalidad de la ganancia en el año de la venta (el año en el que ocurra la fecha de canje). 2011 1040 tax form Ganancias y pérdidas provenientes de una actividad pasiva. 2011 1040 tax form    Si tiene pérdidas o ganancias provenientes de una actividad pasiva, es posible que tenga que declararlas también en el Formulario 8582. 2011 1040 tax form En ciertos casos, la pérdida puede ser limitada conforme a las reglas de actividad pasiva. 2011 1040 tax form Consulte el Formulario 8582 y sus instrucciones correspondientes por separado para obtener información adicional sobre la declaración de ganancias y pérdidas de capital producto de una actividad pasiva. 2011 1040 tax form Transacciones que se declaran en el Formulario 1099-B. 2011 1040 tax form   Si vendió bienes, como acciones, bonos o ciertos productos de consumo bursátiles, a través de un agente corredor bursátil, éste debe entregarle un Formulario 1099-B o documento sustitutivo. 2011 1040 tax form Utilice el Formulario 1099-B o el documento sustitutivo para completar el Formulario 8949. 2011 1040 tax form Si usted vendió un valor bursátil garantizado en 2013, su agente corredor bursátil le mandará un Formulario 1099-B (o declaración sustitutiva) que le indica la base. 2011 1040 tax form Esto le ayudará a completar el Formulario 8949. 2011 1040 tax form Por lo general, los valores bursátiles garantizados son aquéllos que usted adquirió después del año 2010. 2011 1040 tax form   Declare las ganancias brutas que aparezcan en el recuadro 2a del Formulario 1099-B como el precio de venta en la columna (d) de la Parte I o la Parte II del Formulario 8949, según le corresponda a su caso. 2011 1040 tax form No obstante, si el agente corredor bursátil indica, en el recuadro 2a del Formulario 1099-B, haber declarado al IRS las ganancias brutas (precio de venta) menos comisiones y primas de opciones, anote el precio neto de venta resultante en la columna (d) de la Parte I o de la Parte II del Formulario 8949, según le corresponda a su caso. 2011 1040 tax form   Incluya en la columna (g) todo gasto de venta, tal como honorarios de agente corredor bursátil, comisiones, impuestos de traspaso locales y estatales y primas de opciones, a menos que usted haya declarado el precio neto de venta en la columna (d). 2011 1040 tax form Si incluye un gasto de venta en la columna (g), anote “E” en la columna (f). 2011 1040 tax form Transacciones que se declaran en el Formulario 1099-CAP. 2011 1040 tax form   Si es dueño de acciones de una sociedad anónima en cuyo control o estructura de capital haya habido cambios importantes, dicha sociedad debe enviarle el Formulario 1099-CAP o documento sustitutivo. 2011 1040 tax form Utilice el Formulario 1099-CAP o documento sustitutivo para completar el Formulario 8949. 2011 1040 tax form Si sus cálculos indican que, debido al cambio, usted tendría una pérdida, no anote ninguna cantidad en el Formulario 8949 ni en el Anexo D (Formulario 1040). 2011 1040 tax form Esta transacción no le da la posibilidad de declarar una pérdida en el Anexo D (Formulario 1040). 2011 1040 tax form   Declare el total de la cantidad recibida indicado en el recuadro 2 del Formulario 1099-CAP como el precio de venta en la columna (d) de la Parte I o de la Parte II del Formulario 8949, según le corresponda a su caso. 2011 1040 tax form Transacciones que se declaran en el Formulario 1099-S. 2011 1040 tax form   Si vendió o canjeó bienes raíces que han de declararse, normalmente la persona encargada de comunicar transacciones de bienes raíces debe entregarle un Formulario 1099-S en el que se indiquen las ganancias brutas. 2011 1040 tax form    “Bienes raíces que han de declararse” son toda participación en una propiedad actual o futura en cualesquiera de los siguientes casos: Terrenos con o sin mejoras, incluido el espacio aéreo; Estructuras intrínsecamente permanentes, incluido todo edificio residencial, comercial o industrial; Una unidad de condominio y sus instalaciones accesorias y elementos comunes, incluido el terreno; y Acciones de cooperativa de viviendas en sociedad anónima (como se define en la sección 216 del Código de Impuestos Internos). 2011 1040 tax form   Una “persona encargada de comunicar transacciones de bienes raíces” puede ser el abogado del comprador, el abogado de usted, una compañía de escrituras de propiedad o de cuentas en depósito, un prestamista hipotecario, el agente corredor bursátil de usted, el agente corredor bursátil del comprador o la persona que adquiera la mayor participación en la propiedad. 2011 1040 tax form   El Formulario 1099-S indicará las ganancias brutas de la venta o el intercambio en el recuadro 2. 2011 1040 tax form Consulte las Instrucciones para el Formulario 8949 y las Instrucciones para el Anexo D (Formulario 1040) para saber cómo se declaran estas transacciones e incluirlas en la Parte I o Parte II del Formulario 8949, tal como le corresponda a su caso. 2011 1040 tax form No obstante, declare los intercambios por bienes del mismo tipo en el Formulario 8824. 2011 1040 tax form   Es ilegal que una persona encargada de comunicar transacciones de bienes raíces le cobre un cargo por separado por cumplir con el requisito de presentación del Formulario 1099-S. 2011 1040 tax form Nominatarios. 2011 1040 tax form   Si recibe ganancias brutas como nominatario (es decir, las ganancias brutas están a nombre suyo pero en realidad pertenecen a otra persona), vea las Instrucciones para el Formulario 8949, para saber cómo declarar estas cantidades en el Formulario 8949. 2011 1040 tax form Presente el Formulario 1099-B o el Formulario 1099-S al IRS. 2011 1040 tax form   Si recibió ganancias brutas en calidad de nominatario en 2013, tiene que presentar al IRS el Formulario 1099-B o el Formulario 1099-S correspondiente a dichas ganancias. 2011 1040 tax form Envíe el Formulario 1099-B o el Formulario 1099-S junto con el Formulario 1096, Annual Summary and Transmittal of U. 2011 1040 tax form S. 2011 1040 tax form Information Returns (Resumen e informe anual de declaraciones informativas de los Estados Unidos), en inglés, al Centro de Servicio del Servicio de Impuestos Internos que le corresponda a más tardar el 28 de febrero de 2014 (31 de marzo de 2014, si presenta el Formulario 1099-B o el Formulario 1099-S por vía electrónica). 2011 1040 tax form Entregue la Copia B del Formulario 1099-B o del Formulario 1099-S al verdadero dueño de dichas ganancias a más tardar el 18 de febrero de 2014. 2011 1040 tax form En el Formulario 1099-B, usted debe constar como “Payer” (Pagador). 2011 1040 tax form El otro dueño debe constar como “Recipient” (Destinatario). 2011 1040 tax form En el Formulario 1099-S, usted debe constar como “Filer” (Declarante). 2011 1040 tax form El otro dueño debe constar como “Transferor” (Cesionista). 2011 1040 tax form No obstante, usted no tiene que presentar el Formulario 1099-B ni el Formulario 1099-S para mostrar las ganancias de su cónyuge. 2011 1040 tax form Para más información acerca de los requisitos de presentación de ciertas declaraciones informativas y las multas por no presentar (o facilitar) dichas declaraciones, vea las General Instructions for Certain Information Returns (Instrucciones generales para determinadas declaraciones informativas), en inglés. 2011 1040 tax form Si presenta la declaración electrónicamente, vea la Publicación 1220, en inglés. 2011 1040 tax form Venta de bienes comprados en diferentes ocasiones. 2011 1040 tax form   Si vende un paquete de acciones u otros bienes que haya comprado en diferentes ocasiones, declare la pérdida o ganancia a corto plazo procedente de la venta en una fila de la Parte I del Formulario 8949 y anote la pérdida o ganancia a largo plazo en una fila de la Parte II del Formulario 8949. 2011 1040 tax form Escriba “Various” (Varios) en la columna (b) para la “Date acquired” (Fecha de adquisición). 2011 1040 tax form Gastos de venta. 2011 1040 tax form    En la columna (g) del Formulario 8949, incluya todo gasto de venta, como honorarios de agentes corredores bursátiles, comisiones, impuestos estatales y locales sobre traspasos y primas de opciones, a menos que usted haya declarado el precio neto de ventas en la columna (d). 2011 1040 tax form Si usted incluyó un gasto de venta en la columna (g), anote “E” en la columna (f). 2011 1040 tax form   Para más información sobre los ajustes a la base, vea el capítulo 13. 2011 1040 tax form Ganancias y pérdidas a corto plazo. 2011 1040 tax form   Las ganancias o pérdidas de capital sobre la venta o canje de bienes de inversión que haya tenido por 1 año o menos se consideran pérdidas o ganancias de capital a corto plazo. 2011 1040 tax form Declárelas en la Parte I del Formulario 8949. 2011 1040 tax form   Sume su parte de pérdidas o ganancias de capital a corto plazo provenientes de sociedades colectivas, sociedades anónimas de tipo S, caudales hereditarios y fideicomisos, además de toda pérdida de capital a corto plazo que se haya trasladado de un año anterior, con las demás ganancias y pérdidas de capital a corto plazo para calcular la pérdida o ganancia de capital neta a corto plazo en la línea 7 del Anexo D (Formulario 1040). 2011 1040 tax form Ganancias y pérdidas a largo plazo. 2011 1040 tax form    Una ganancia o pérdida de capital sobre la venta o canje de bienes de inversión que haya tenido durante más de 1 año se considera ganancia o pérdida de capital a largo plazo. 2011 1040 tax form Declárela en la Parte II del Formulario 8949. 2011 1040 tax form   Usted debe declarar lo siguiente en la Parte II del Anexo D (Formulario 1040): Ganancias de capital a largo plazo de un fondo mutuo (u otra sociedad inversionista reglamentada) o de una sociedad de inversión inmobiliaria (REIT, por sus siglas en inglés) que no hayan sido distribuidas; Su participación de las ganancias y pérdidas de capital a largo plazo de sociedades colectivas, sociedades anónimas de tipo S, caudales hereditarios y fideicomisos; Toda distribución de ganancia de capital proveniente de fondos mutuos y sociedades de inversión inmobiliaria (REIT) que no se haya declarado directamente en la línea 10 del Formulario 1040A o la línea 13 del Formulario 1040; y Pérdidas de capital a largo plazo trasladadas de un año anterior. 2011 1040 tax form    El resultado que se dé después de sumar dichas cantidades con las demás ganancias de capital a largo plazo y restar las pérdidas de capital a largo plazo es la ganancia o pérdida de capital neta a largo plazo (línea 15 del Anexo D (Formulario 1040)). 2011 1040 tax form Total de la ganancia o pérdida neta. 2011 1040 tax form   Para calcular el total de la ganancia o pérdida neta, sume la ganancia o pérdida de capital neta a corto plazo (línea 7 del Anexo D (Formulario 1040)) con la pérdida o ganancia de capital neta a largo plazo (línea 15 del Anexo D (Formulario 1040)). 2011 1040 tax form Anote el resultado en la línea 16 de la Parte III del Anexo D (Formulario 1040). 2011 1040 tax form Si tiene pérdidas que sobrepasen las ganancias, vea Pérdidas de Capital , que se encuentra a continuación. 2011 1040 tax form Si las líneas 15 y 16 del Anexo D (Formulario 1040) son ganancias y el ingreso sujeto a impuestos en su Formulario 1040 es mayor de cero, vea Tasas Impositivas sobre Ganancias de Capital , más adelante. 2011 1040 tax form Pérdidas de Capital Si las pérdidas de capital son mayores que las ganancias de capital, se puede declarar una deducción por pérdida de capital. 2011 1040 tax form Declare la cantidad de la deducción en la línea 13 del Formulario 1040, anotándola entre paréntesis. 2011 1040 tax form Límite sobre la deducción. 2011 1040 tax form   La deducción por ganancia de capital permisible, calculada en el Anexo D (Formulario 1040), es la cantidad que sea menor de las siguientes: $3,000 ($1,500 si es casado y presenta una declaración por separado) o El total de la pérdida neta tal como aparece en la línea 16 del Anexo D (Formulario 1040). 2011 1040 tax form   Puede usar el total de la pérdida neta para reducir sus ingresos en una cantidad equivalente, hasta el límite de $3,000. 2011 1040 tax form Traslado de pérdida de capital. 2011 1040 tax form   Si el total de la pérdida neta en la línea 16 del Anexo D (Formulario 1040) sobrepasa el límite anual de las deducciones de pérdida de capital, puede trasladar al año siguiente la parte sobrante y tratarla como si hubiera incurrido en la misma durante ese próximo año. 2011 1040 tax form Si una parte de la pérdida sigue sin usarse, puede trasladarla a años posteriores hasta que se agote. 2011 1040 tax form   Cuando calcule una cantidad de pérdida de capital que se trasladará al año siguiente, tiene que tener en cuenta la deducción permisible del año en curso, la haya reclamado o no, e independientemente de si presentó o no una declaración correspondiente al año en curso. 2011 1040 tax form   Cuando traslade una pérdida a un año posterior, ésta sigue siendo una pérdida a largo plazo o corto plazo. 2011 1040 tax form Una pérdida de capital a largo plazo que usted traslade al año tributario siguiente reducirá las ganancias de capital a largo plazo de dicho año antes de reducir las ganancias de capital a corto plazo de dicho año. 2011 1040 tax form Cálculo de la cantidad trasladada al año siguiente. 2011 1040 tax form   La cantidad de la pérdida de capital a trasladarse al año siguiente es la cantidad de pérdida neta total que sea mayor que la cantidad menor entre: La deducción por pérdida de capital permisible durante el año o Sus ingresos sujetos a impuestos aumentados por la deducción por pérdida de capital permisible durante el año y la deducción por exenciones personales. 2011 1040 tax form   Si las deducciones son mayores que sus ingresos brutos del año tributario, utilice los ingresos negativos sujetos a impuestos al calcular la cantidad en el punto (2). 2011 1040 tax form    Complete la Capital Loss Carryover Worksheet (Hoja de trabajo para calcular la pérdida de capital a trasladarse a años posteriores) en las Instrucciones del Anexo D o la Publicación 550, en inglés, para calcular la parte de la pérdida de capital que se pueda trasladar. 2011 1040 tax form Ejemplo. 2011 1040 tax form Roberto y Gloria vendieron valores bursátiles en 2013. 2011 1040 tax form Las ventas dieron por resultado una pérdida de capital de $7,000. 2011 1040 tax form No hicieron otras transacciones de capital. 2011 1040 tax form Sus ingresos sujetos a impuestos fueron $26,000. 2011 1040 tax form En la declaración conjunta de 2013, pueden deducir $3,000. 2011 1040 tax form La parte de la pérdida que no usaron, $4,000 ($7,000 − $3,000), se puede trasladar a 2014. 2011 1040 tax form Si la pérdida de capital hubiera sido $2,000, la deducción por pérdida de capital también habría sido $2,000. 2011 1040 tax form No tendrían cantidad alguna a trasladar al año siguiente. 2011 1040 tax form Utilice primero las pérdidas a corto plazo. 2011 1040 tax form   Cuando calcule la cantidad a trasladarse al año siguiente, utilice primero las pérdidas de capital a corto plazo, aunque haya incurrido en las mismas después de una pérdida de capital a largo plazo. 2011 1040 tax form Si no ha alcanzado el límite de la deducción por pérdidas de capital después de haber utilizado las pérdidas de capital a corto plazo, utilice las pérdidas de capital a largo plazo hasta alcanzar el límite. 2011 1040 tax form Pérdida de capital de un difunto. 2011 1040 tax form    Una pérdida de capital sufrida por una persona en su último año tributario antes de fallecer (o que se haya traspasado de un año anterior a dicho año) se puede deducir sólo en la última declaración del impuesto sobre el ingreso personal que se presente a nombre del difunto. 2011 1040 tax form Los límites de pérdida de capital explicados anteriormente aún corresponden en este caso. 2011 1040 tax form El caudal hereditario (patrimonio) del difunto no puede deducir ninguna parte de la pérdida ni trasladarla a años posteriores. 2011 1040 tax form Declaraciones conjuntas y separadas. 2011 1040 tax form   Si antes usted y su cónyuge presentaban declaraciones por separado y ahora presentan una declaración conjunta, sume las cantidades de pérdida de capital que cada uno de ustedes haya trasladado a un año siguiente. 2011 1040 tax form No obstante, si antes usted y su cónyuge presentaban una declaración conjunta y ahora presentan declaraciones por separado, toda pérdida de capital que se haya trasladado a un año siguiente se puede deducir sólo en la declaración del cónyuge que de hecho sufrió la pérdida. 2011 1040 tax form Tasas Impositivas sobre Ganancias de Capital Las tasas impositivas correspondientes a una ganancia neta de capital suelen ser más bajas que las que corresponden a otros ingresos. 2011 1040 tax form Estas tasas reducidas se conocen como las “tasas máximas de ganancias de capital”. 2011 1040 tax form El término “ganancia neta de capital” designa la cantidad por la que la ganancia neta de capital a largo plazo del año supera la pérdida de capital neta a corto plazo. 2011 1040 tax form Para el año 2013, las tasas máximas correspondientes a ganancias de capital son 0%, 15%, 20%, 25% y 28%. 2011 1040 tax form Vea la Tabla 16-1, para obtener información detallada. 2011 1040 tax form Si para calcular el impuesto utiliza las tasas máximas correspondientes a ganancias de capital y el cálculo normal de impuestos le resulta en unos impuestos más bajos, el cálculo normal de impuestos es el que le corresponde. 2011 1040 tax form Ejemplo. 2011 1040 tax form Su ganancia neta de capital proviene en su totalidad de la venta de artículos coleccionables, por lo tanto, la tasa correspondiente a la ganancia de capital es 28%. 2011 1040 tax form Si de otro modo está sujeto a una tasa menor del 28%, la tasa del 28% no corresponde. 2011 1040 tax form Deducción de los intereses de inversiones. 2011 1040 tax form   Si declara una deducción de intereses de inversiones, tal vez tenga que reducir la cantidad de su ganancia neta de capital que reúna los requisitos para las tasas impositivas sobre ganancias de capital. 2011 1040 tax form Réstele la cantidad de la ganancia neta de capital que opte por incluir en los ingresos de inversiones al calcular el límite de la deducción de los mismos. 2011 1040 tax form Para hacer esto, se utiliza la Schedule D Tax Worksheet (Hoja de trabajo para los impuestos del Anexo D) en las Instrucciones para el Anexo D (Formulario 1040), en inglés, o la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para los impuestos sobre dividendos calificados y ganancias de capital), que se encuentra en las instrucciones por separado correspondientes a los Formularios 1040 y 1040A, en inglés. 2011 1040 tax form Para más información acerca del límite de los intereses procedentes de inversiones, vea Interest Expenses (Gastos de intereses) en el capítulo 3 de la Publicación 550, en inglés. 2011 1040 tax form Tabla 16-1. 2011 1040 tax form ¿Cuál es la Tasa Máxima de Ganancias de Capital que le Corresponde? SI la ganancia neta de capital se deriva de . 2011 1040 tax form . 2011 1040 tax form . 2011 1040 tax form ENTONCES la  tasa máxima de  ganancia de capital es . 2011 1040 tax form . 2011 1040 tax form . 2011 1040 tax form una ganancia producto de artículos coleccionables 28% una ganancia, la cual reúne los requisitos, sobre acciones de pequeños negocios calificados menos la exclusión conforme a la sección 1202 28% una ganancia conforme a la sección 1250 no recuperada 25% otra ganancia1 y la tasa impositiva normal correspondiente es 39. 2011 1040 tax form 6% 20% otra ganancia1 y la tasa impositiva normal correspondiente es 25%, 28%, 33% o 35% 15% otra ganancia1 y la tasa impositiva normal correspondiente es 10% o 15% 0% 1 El término “otra ganancia” significa toda ganancia que no sea una ganancia procedente de artículos coleccionables, ganancia sobre acciones de pequeños negocios calificados o una ganancia conforme a la sección 1250 no recuperada. 2011 1040 tax form     Ganancia o pérdida procedente de artículos coleccionables. 2011 1040 tax form   Ésta es una ganancia o pérdida que se deriva de la venta o canje de una obra de arte, alfombra, antigüedad, metal (como oro, plata y platino en barras), piedra preciosa, estampilla o sello, moneda o bebida alcohólica que haya tenido más de 1 año. 2011 1040 tax form   Se considera que una ganancia procedente de artículos coleccionables abarca las ganancias resultantes de la venta de una participación en una sociedad colectiva, sociedad anónima de tipo S o fideicomiso, generadas por una plusvalía no realizada de dichos artículos coleccionables. 2011 1040 tax form Ganancia sobre acciones de pequeños negocios calificados. 2011 1040 tax form    Si obtuvo una ganancia de acciones de pequeños negocios calificados y fue dueño de dichas acciones durante más de 5 años, normalmente puede excluir de los ingresos una parte o la totalidad de su ganancia bajo la sección 1202. 2011 1040 tax form La ganancia que cumple los requisitos, menos la exclusión conforme a la sección 1202, es una ganancia con una tasa de 28%. 2011 1040 tax form Vea Gains on Qualified Small Business Stock (Ganancias de acciones de pequeños negocios calificados) en el capítulo 4 de la Publicación 550, en inglés. 2011 1040 tax form Ganancia conforme a la sección 1250 no recuperada. 2011 1040 tax form    Por lo general, ésta es toda parte de la ganancia de capital que se haya originado por la venta de bienes conforme a la sección 1250 (bienes raíces) debido a depreciación (pero no más que la ganancia neta conforme a la sección 1231) menos toda pérdida neta en el grupo del 28%. 2011 1040 tax form Use la Unrecaptured Section 1250 Gain Worksheet (Hoja de trabajo de ganancias no recuperadas conforme a la sección 1250) de las Instrucciones del Anexo D (Formulario 1040), en inglés, para calcular la ganancia no recuperada conforme a la sección 1250. 2011 1040 tax form Para más información sobre bienes conforme a la sección 1250 y ganancias conforme a la sección 1231, vea el capítulo 3 de la Publicación 544, en inglés. 2011 1040 tax form Cálculo de los impuestos a base de las tasas máximas de ganancias de capital. 2011 1040 tax form   Utilice la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para los impuestos sobre dividendos calificados y ganancias de capital) o la Schedule D Tax Worksheet (Hoja de trabajo para los impuestos del Anexo D), la que corresponda, para calcular su impuesto si ha recibido dividendos calificados o ganancia neta de capital. 2011 1040 tax form Tiene ganancia neta de capital si las cantidades de las líneas 15 y 16 del Anexo D ambas son ganancias. 2011 1040 tax form Hoja de trabajo para los impuestos del Anexo D. 2011 1040 tax form   Utilice la Schedule D Tax Worksheet (Hoja de trabajo para los impuestos del Anexo D) que se encuentra en las Instrucciones del Anexo D (Formulario 1040) para calcular el impuesto si se dan las siguientes condiciones: Tiene que presentar el Anexo D (Formulario 1040) y La cantidad de la línea 18 (ganancia a una tasa de 28%) o la línea 19 (ganancia no recuperada conforme a la sección 1250) del Anexo D (Formulario 1040) es mayor de cero. 2011 1040 tax form Hoja de trabajo para el impuesto sobre dividendos calificados y ganancias de capital. 2011 1040 tax form   Utilice la Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo para el impuesto sobre los dividendos calificados y ganancias de capital) de las instrucciones del Formulario 1040 o Formulario 1040A (el que presente) para calcular el impuesto si no tiene que utilizar la Hoja de trabajo para los impuestos del Anexo D (como se explica anteriormente) y corresponde cualquiera de los siguientes puntos: Recibió dividendos calificados. 2011 1040 tax form (Vea Dividendos Calificados en el capítulo 8). 2011 1040 tax form No tiene que presentar el Anexo D (Formulario 1040) y recibió distribuciones de ganancias de capital. 2011 1040 tax form (Vea Excepciones a la presentación del Formulario 8949 y el Anexo D (Formulario 1040) , anteriormente). 2011 1040 tax form Las cantidades de las líneas 15 y 16 del Anexo D (Formulario 1040) son mayores de cero. 2011 1040 tax form Impuesto mínimo alternativo. 2011 1040 tax form   Estas tasas de ganancias de capital se utilizan también para calcular el impuesto mínimo alternativo. 2011 1040 tax form Prev  Up  Next   Home   More Online Publications

The 2011 1040 Tax Form

2011 1040 tax form Publication 502 - Main Content Table of Contents What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. 2011 1040 tax form 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. 2011 1040 tax form These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. 2011 1040 tax form They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. 2011 1040 tax form Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. 2011 1040 tax form They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. 2011 1040 tax form 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. 2011 1040 tax form Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. 2011 1040 tax form 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. 2011 1040 tax form (But see Decedent under Whose Medical Expenses Can You Include, for an exception. 2011 1040 tax form ) If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. 2011 1040 tax form 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. 2011 1040 tax form 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. 2011 1040 tax form 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. 2011 1040 tax form S. 2011 1040 tax form Individual Income Tax Return, for the year in which you overlooked the expense. 2011 1040 tax form Do not claim the expense on this year's return. 2011 1040 tax form 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. 2011 1040 tax form You cannot include medical expenses that were paid by insurance companies or other sources. 2011 1040 tax form This is true whether the payments were made directly to you, to the patient, or to the provider of the medical services. 2011 1040 tax form Separate returns. 2011 1040 tax form   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. 2011 1040 tax form 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. 2011 1040 tax form Community property states. 2011 1040 tax form   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. 2011 1040 tax form Generally, each of you should include half the expenses. 2011 1040 tax form If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. 2011 1040 tax form If you live in a community property state and are not filing a joint return, see Publication 555, Community Property. 2011 1040 tax form 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. 2011 1040 tax form 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. 2011 1040 tax form 5% of your AGI. 2011 1040 tax form Example. 2011 1040 tax form You are unmarried and were born after January 2, 1949, and your AGI is $40,000, 10% of which is $4,000. 2011 1040 tax form You paid medical expenses of $2,500. 2011 1040 tax form You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. 2011 1040 tax form 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. 2011 1040 tax form There are different rules for decedents and for individuals who are the subject of multiple support agreements. 2011 1040 tax form See Support claimed under a multiple support agreement , later under Qualifying Relative. 2011 1040 tax form Spouse You can include medical expenses you paid for your spouse. 2011 1040 tax form 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. 2011 1040 tax form Example 1. 2011 1040 tax form Mary received medical treatment before she married Bill. 2011 1040 tax form Bill paid for the treatment after they married. 2011 1040 tax form Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. 2011 1040 tax form If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. 2011 1040 tax form Mary would include the amounts she paid during the year in her separate return. 2011 1040 tax form If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. 2011 1040 tax form Example 2. 2011 1040 tax form This year, John paid medical expenses for his wife Louise, who died last year. 2011 1040 tax form John married Belle this year and they file a joint return. 2011 1040 tax form 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. 2011 1040 tax form Dependent You can include medical expenses you paid for your dependent. 2011 1040 tax form 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. 2011 1040 tax form A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. 2011 1040 tax form The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. 2011 1040 tax form S. 2011 1040 tax form citizen or national or a resident of the United States, Canada, or Mexico. 2011 1040 tax form If your qualifying child was adopted, see Exception for adopted child , later. 2011 1040 tax form 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. 2011 1040 tax form Exception for adopted child. 2011 1040 tax form   If you are a U. 2011 1040 tax form S. 2011 1040 tax form 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. 2011 1040 tax form S. 2011 1040 tax form citizen or national, or a resident of the United States, Canada, or Mexico. 2011 1040 tax form 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. 2011 1040 tax form Adopted child. 2011 1040 tax form   A legally adopted child is treated as your own child. 2011 1040 tax form This child includes a child lawfully placed with you for legal adoption. 2011 1040 tax form   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. 2011 1040 tax form   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. 2011 1040 tax form   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. 2011 1040 tax form    You may be able to take a credit for other expenses related to an adoption. 2011 1040 tax form See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. 2011 1040 tax form Child of divorced or separated parents. 2011 1040 tax form   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. 2011 1040 tax form 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. 2011 1040 tax form This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). 2011 1040 tax form 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. 2011 1040 tax form 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. 2011 1040 tax form Support claimed under a multiple support agreement. 2011 1040 tax form   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. 2011 1040 tax form 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. 2011 1040 tax form   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. 2011 1040 tax form However, you can include the entire unreimbursed amount you paid for medical expenses. 2011 1040 tax form Example. 2011 1040 tax form You and your three brothers each provide one-fourth of your mother's total support. 2011 1040 tax form Under a multiple support agreement, you treat your mother as your dependent. 2011 1040 tax form You paid all of her medical expenses. 2011 1040 tax form Your brothers repaid you for three-fourths of these expenses. 2011 1040 tax form In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. 2011 1040 tax form Your brothers cannot include any part of the expenses. 2011 1040 tax form 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. 2011 1040 tax form 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. 2011 1040 tax form This includes expenses for the decedent's spouse and dependents as well as for the decedent. 2011 1040 tax form 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. 2011 1040 tax form The expenses must be paid within the 1-year period beginning with the day after the date of death. 2011 1040 tax form 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. 2011 1040 tax form 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. 2011 1040 tax form 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. 2011 1040 tax form 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. 2011 1040 tax form Example. 2011 1040 tax form John properly filed his 2012 income tax return. 2011 1040 tax form He died in 2013 with unpaid medical expenses of $1,500 from 2012 and $1,800 in 2013. 2011 1040 tax form 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. 2011 1040 tax form The $1,800 of medical expenses from 2013 can be included on the decedent's final return for 2013. 2011 1040 tax form 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. 2011 1040 tax form 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. 2011 1040 tax form What Medical Expenses Are Includible? Following is a list of items that you can include in figuring your medical expense deduction. 2011 1040 tax form The items are listed in alphabetical order. 2011 1040 tax form This list does not include all possible medical expenses. 2011 1040 tax form To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. 2011 1040 tax form Abortion You can include in medical expenses the amount you pay for a legal abortion. 2011 1040 tax form Acupuncture You can include in medical expenses the amount you pay for acupuncture. 2011 1040 tax form Alcoholism You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for alcohol addiction. 2011 1040 tax form This includes meals and lodging provided by the center during treatment. 2011 1040 tax form 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. 2011 1040 tax form Ambulance You can include in medical expenses amounts you pay for ambulance service. 2011 1040 tax form Annual Physical Examination See Physical Examination , later. 2011 1040 tax form Artificial Limb You can include in medical expenses the amount you pay for an artificial limb. 2011 1040 tax form Artificial Teeth You can include in medical expenses the amount you pay for artificial teeth. 2011 1040 tax form Bandages You can include in medical expenses the cost of medical supplies such as bandages. 2011 1040 tax form Birth Control Pills You can include in medical expenses the amount you pay for birth control pills prescribed by a doctor. 2011 1040 tax form Body Scan You can include in medical expenses the cost of an electronic body scan. 2011 1040 tax form 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. 2011 1040 tax form Breast Pumps and Supplies You can include in medical expenses the cost of breast pumps and supplies that assist lactation. 2011 1040 tax form 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. 2011 1040 tax form See Cosmetic Surgery , later. 2011 1040 tax form 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. 2011 1040 tax form The cost of permanent improvements that increase the value of your property may be partly included as a medical expense. 2011 1040 tax form The cost of the improvement is reduced by the increase in the value of your property. 2011 1040 tax form The difference is a medical expense. 2011 1040 tax form If the value of your property is not increased by the improvement, the entire cost is included as a medical expense. 2011 1040 tax form 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. 2011 1040 tax form These improvements include, but are not limited to, the following items. 2011 1040 tax form Constructing entrance or exit ramps for your home. 2011 1040 tax form Widening doorways at entrances or exits to your home. 2011 1040 tax form Widening or otherwise modifying hallways and interior doorways. 2011 1040 tax form Installing railings, support bars, or other modifications to bathrooms. 2011 1040 tax form Lowering or modifying kitchen cabinets and equipment. 2011 1040 tax form Moving or modifying electrical outlets and fixtures. 2011 1040 tax form Installing porch lifts and other forms of lifts (but elevators generally add value to the house). 2011 1040 tax form Modifying fire alarms, smoke detectors, and other warning systems. 2011 1040 tax form Modifying stairways. 2011 1040 tax form Adding handrails or grab bars anywhere (whether or not in bathrooms). 2011 1040 tax form Modifying hardware on doors. 2011 1040 tax form Modifying areas in front of entrance and exit doorways. 2011 1040 tax form Grading the ground to provide access to the residence. 2011 1040 tax form Only reasonable costs to accommodate a home to a disabled condition are considered medical care. 2011 1040 tax form Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. 2011 1040 tax form Capital expense worksheet. 2011 1040 tax form   Use Worksheet A to figure the amount of your capital expense to include in your medical expenses. 2011 1040 tax form Worksheet A. 2011 1040 tax form Capital Expense Worksheet Instructions: Use this worksheet to figure the amount, if any, of your medical expenses due to a home improvement. 2011 1040 tax form 1. 2011 1040 tax form Enter the amount you paid for the home improvement 1. 2011 1040 tax form   2. 2011 1040 tax form Enter the value of your home immediately after the improvement 2. 2011 1040 tax form       3. 2011 1040 tax form Enter the value of your home immediately before the improvement 3. 2011 1040 tax form       4. 2011 1040 tax form Subtract line 3 from line 2. 2011 1040 tax form This is the increase in the value of your home due to the improvement 4. 2011 1040 tax form     • If line 4 is more than or equal to line 1, you have no medical expenses due to the home improvement; stop here. 2011 1040 tax form       • If line 4 is less than line 1, go to line 5. 2011 1040 tax form     5. 2011 1040 tax form Subtract line 4 from line 1. 2011 1040 tax form These are your medical expenses due to the home improvement 5. 2011 1040 tax form   Operation and upkeep. 2011 1040 tax form   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. 2011 1040 tax form This rule applies even if none or only part of the original cost of the capital asset qualified as a medical care expense. 2011 1040 tax form Improvements to property rented by a person with a disability. 2011 1040 tax form   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. 2011 1040 tax form Example. 2011 1040 tax form John has arthritis and a heart condition. 2011 1040 tax form He cannot climb stairs or get into a bathtub. 2011 1040 tax form On his doctor's advice, he installs a bathroom with a shower stall on the first floor of his two-story rented house. 2011 1040 tax form The landlord did not pay any of the cost of buying and installing the special plumbing and did not lower the rent. 2011 1040 tax form John can include in medical expenses the entire amount he paid. 2011 1040 tax form 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. 2011 1040 tax form Special design. 2011 1040 tax form   You can include in medical expenses the difference between the cost of a regular car and a car specially designed to hold a wheelchair. 2011 1040 tax form Cost of operation. 2011 1040 tax form   The includible costs of using a car for medical reasons are explained under Transportation , later. 2011 1040 tax form Chiropractor You can include in medical expenses fees you pay to a chiropractor for medical care. 2011 1040 tax form Christian Science Practitioner You can include in medical expenses fees you pay to Christian Science practitioners for medical care. 2011 1040 tax form Contact Lenses You can include in medical expenses amounts you pay for contact lenses needed for medical reasons. 2011 1040 tax form You can also include the cost of equipment and materials required for using contact lenses, such as saline solution and enzyme cleaner. 2011 1040 tax form See Eyeglasses and Eye Surgery , later. 2011 1040 tax form Crutches You can include in medical expenses the amount you pay to buy or rent crutches. 2011 1040 tax form Dental Treatment You can include in medical expenses the amounts you pay for the prevention and alleviation of dental disease. 2011 1040 tax form 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. 2011 1040 tax form Treatment to alleviate dental disease include services of a dentist for procedures such as X-rays, fillings, braces, extractions, dentures, and other dental ailments. 2011 1040 tax form But see Teeth Whitening under What Expenses Are Not Includible, later. 2011 1040 tax form Diagnostic Devices You can include in medical expenses the cost of devices used in diagnosing and treating illness and disease. 2011 1040 tax form Example. 2011 1040 tax form You have diabetes and use a blood sugar test kit to monitor your blood sugar level. 2011 1040 tax form You can include the cost of the blood sugar test kit in your medical expenses. 2011 1040 tax form 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. 2011 1040 tax form (See Publication 503, Child and Dependent Care Expenses. 2011 1040 tax form ) 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. 2011 1040 tax form Drug Addiction You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for drug addiction. 2011 1040 tax form This includes meals and lodging at the center during treatment. 2011 1040 tax form Drugs See Medicines , later. 2011 1040 tax form Eye Exam You can include in medical expenses the amount you pay for eye examinations. 2011 1040 tax form Eyeglasses You can include in medical expenses amounts you pay for eyeglasses and contact lenses needed for medical reasons. 2011 1040 tax form See Contact Lenses , earlier, for more information. 2011 1040 tax form 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. 2011 1040 tax form Fertility Enhancement You can include in medical expenses the cost of the following procedures to overcome an inability to have children. 2011 1040 tax form Procedures such as in vitro fertilization (including temporary storage of eggs or sperm). 2011 1040 tax form Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children. 2011 1040 tax form Founder's Fee See Lifetime Care—Advance Payments , later. 2011 1040 tax form 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. 2011 1040 tax form 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. 2011 1040 tax form 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. 2011 1040 tax form 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. 2011 1040 tax form These amounts are treated as medical insurance premiums. 2011 1040 tax form See Insurance Premiums , later. 2011 1040 tax form Hearing Aids You can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it. 2011 1040 tax form Home Care See Nursing Services , later. 2011 1040 tax form Home Improvements See Capital Expenses , earlier. 2011 1040 tax form 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. 2011 1040 tax form This includes amounts paid for meals and lodging. 2011 1040 tax form Also see Lodging , later. 2011 1040 tax form Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. 2011 1040 tax form 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). 2011 1040 tax form See Qualified Long-Term Care Insurance Contracts under Long-Term Care, later. 2011 1040 tax form 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. 2011 1040 tax form The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. 2011 1040 tax form Health coverage tax credit. 2011 1040 tax form   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. 2011 1040 tax form 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. 2011 1040 tax form S. 2011 1040 tax form Treasury–HCTC,” or Any health coverage tax credit advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. 2011 1040 tax form 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. 2011 1040 tax form 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. 2011 1040 tax form Example. 2011 1040 tax form You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. 2011 1040 tax form Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. 2011 1040 tax form 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. 2011 1040 tax form Long-term care services. 2011 1040 tax form   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. 2011 1040 tax form This amount will be reported as wages on your Form W-2. 2011 1040 tax form Retired public safety officers. 2011 1040 tax form   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. 2011 1040 tax form This applies only to distributions that would otherwise be included in income. 2011 1040 tax form Health reimbursement arrangement (HRA). 2011 1040 tax form   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. 2011 1040 tax form This is because an HRA is funded solely by the employer. 2011 1040 tax form 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. 2011 1040 tax form The payroll tax paid for Medicare A is not a medical expense. 2011 1040 tax form 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. 2011 1040 tax form In this situation you can include the premiums you paid for Medicare A as a medical expense. 2011 1040 tax form Medicare B Medicare B is a supplemental medical insurance. 2011 1040 tax form Premiums you pay for Medicare B are a medical expense. 2011 1040 tax form Check the information you received from the Social Security Administration to find out your premium. 2011 1040 tax form Medicare D Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. 2011 1040 tax form You can include as a medical expense premiums you pay for Medicare D. 2011 1040 tax form 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). 2011 1040 tax form 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. 2011 1040 tax form 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. 2011 1040 tax form You can include this cost of continuing participation in the health plan as a medical expense. 2011 1040 tax form 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. 2011 1040 tax form You cannot include this cost of continuing participation in that health plan as a medical expense. 2011 1040 tax form 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. 2011 1040 tax form , 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. 2011 1040 tax form Taxes imposed by any governmental unit, such as Medicare taxes, are not insurance premiums. 2011 1040 tax form Coverage for nondependents. 2011 1040 tax form   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. 2011 1040 tax form 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. 2011 1040 tax form  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. 2011 1040 tax form 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. 2011 1040 tax form Laboratory Fees You can include in medical expenses the amounts you pay for laboratory fees that are part of medical care. 2011 1040 tax form Lactation Expenses See Breast Pumps and Supplies , earlier. 2011 1040 tax form 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. 2011 1040 tax form These surfaces must be in poor repair (peeling or cracking) or within the child's reach. 2011 1040 tax form The cost of repainting the scraped area is not a medical expense. 2011 1040 tax form If, instead of removing the paint, you cover the area with wallboard or paneling, treat these items as capital expenses. 2011 1040 tax form See Capital Expenses , earlier. 2011 1040 tax form Do not include the cost of painting the wallboard as a medical expense. 2011 1040 tax form Learning Disability See Special Education , later. 2011 1040 tax form Legal Fees You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. 2011 1040 tax form 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. 2011 1040 tax form 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. 2011 1040 tax form The part of the payment you include is the amount properly allocable to medical care. 2011 1040 tax form 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. 2011 1040 tax form You can use a statement from the retirement home to prove the amount properly allocable to medical care. 2011 1040 tax form The statement must be based either on the home's prior experience or on information from a comparable home. 2011 1040 tax form Dependents with disabilities. 2011 1040 tax form   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. 2011 1040 tax form The payments must be a condition for the institution's future acceptance of your child and must not be refundable. 2011 1040 tax form Payments for future medical care. 2011 1040 tax form   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. 2011 1040 tax form This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care of the type described earlier. 2011 1040 tax form 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. 2011 1040 tax form See Nursing Home , later. 2011 1040 tax form You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. 2011 1040 tax form You can include the cost of such lodging while away from home if all of the following requirements are met. 2011 1040 tax form The lodging is primarily for and essential to medical care. 2011 1040 tax form 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. 2011 1040 tax form The lodging is not lavish or extravagant under the circumstances. 2011 1040 tax form There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. 2011 1040 tax form The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. 2011 1040 tax form You can include lodging for a person traveling with the person receiving the medical care. 2011 1040 tax form 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. 2011 1040 tax form Meals are not included. 2011 1040 tax form 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. 2011 1040 tax form 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. 2011 1040 tax form 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. 2011 1040 tax form Chronically ill individual. 2011 1040 tax form   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. 2011 1040 tax form 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. 2011 1040 tax form Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. 2011 1040 tax form He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. 2011 1040 tax form Maintenance and personal care services. 2011 1040 tax form    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). 2011 1040 tax form 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. 2011 1040 tax form 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. 2011 1040 tax form The amount of qualified long-term care premiums you can include is limited. 2011 1040 tax form You can include the following as medical expenses on Schedule A (Form 1040). 2011 1040 tax form Qualified long-term care premiums up to the following amounts. 2011 1040 tax form Age 40 or under – $360. 2011 1040 tax form Age 41 to 50 – $680. 2011 1040 tax form Age 51 to 60 – $1,360. 2011 1040 tax form Age 61 to 70 – $3,640. 2011 1040 tax form Age 71 or over – $4,550. 2011 1040 tax form Unreimbursed expenses for qualified long-term care services. 2011 1040 tax form Note. 2011 1040 tax form The limit on premiums is for each person. 2011 1040 tax form 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. 2011 1040 tax form 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. 2011 1040 tax form You cannot include in medical expenses the cost of meals that are not part of inpatient care. 2011 1040 tax form Also see Weight-Loss Program and Nutritional Supplements , later. 2011 1040 tax form 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. 2011 1040 tax form The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent. 2011 1040 tax form The majority of the time spent at the conference must be spent attending sessions on medical information. 2011 1040 tax form The cost of meals and lodging while attending the conference is not deductible as a medical expense. 2011 1040 tax form 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. 2011 1040 tax form Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. 2011 1040 tax form A prescribed drug is one that requires a prescription by a doctor for its use by an individual. 2011 1040 tax form You can also include amounts you pay for insulin. 2011 1040 tax form Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. 2011 1040 tax form Imported medicines and drugs. 2011 1040 tax form   If you imported medicines or drugs from other countries, see Medicines and Drugs From Other Countries , under What Expenses Are Not Includible, later. 2011 1040 tax form 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. 2011 1040 tax form This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. 2011 1040 tax form Do not include the cost of meals and lodging if the reason for being in the home is personal. 2011 1040 tax form You can, however, include in medical expenses the part of the cost that is for medical or nursing care. 2011 1040 tax form Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. 2011 1040 tax form The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. 2011 1040 tax form 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. 2011 1040 tax form These services can be provided in your home or another care facility. 2011 1040 tax form Generally, only the amount spent for nursing services is a medical expense. 2011 1040 tax form 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. 2011 1040 tax form For example, because of your medical condition you pay a visiting nurse $300 per week for medical and household services. 2011 1040 tax form She spends 10% of her time doing household services such as washing dishes and laundry. 2011 1040 tax form You can include only $270 per week as medical expenses. 2011 1040 tax form The $30 (10% × $300) allocated to household services cannot be included. 2011 1040 tax form However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 2011 1040 tax form See Maintenance and personal care services under Long-Term Care, earlier. 2011 1040 tax form 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. 2011 1040 tax form See Publication 503. 2011 1040 tax form You can also include in medical expenses part of the amount you pay for that attendant's meals. 2011 1040 tax form Divide the food expense among the household members to find the cost of the attendant's food. 2011 1040 tax form Then divide that cost in the same manner as in the preceding paragraph. 2011 1040 tax form If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. 2011 1040 tax form This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. 2011 1040 tax form Employment taxes. 2011 1040 tax form   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. 2011 1040 tax form 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. 2011 1040 tax form For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. 2011 1040 tax form Operations You can include in medical expenses amounts you pay for legal operations that are not for unnecessary cosmetic surgery. 2011 1040 tax form See Cosmetic Surgery under What Expenses Are Not Includible, later. 2011 1040 tax form Optometrist See Eyeglasses , earlier. 2011 1040 tax form Organ Donors See Transplants , later. 2011 1040 tax form Osteopath You can include in medical expenses amounts you pay to an osteopath for medical care. 2011 1040 tax form Oxygen You can include in medical expenses amounts you pay for oxygen and oxygen equipment to relieve breathing problems caused by a medical condition. 2011 1040 tax form Physical Examination You can include in medical expenses the amount you pay for an annual physical examination and diagnostic tests by a physician. 2011 1040 tax form You do not have to be ill at the time of the examination. 2011 1040 tax form 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. 2011 1040 tax form Prosthesis See Artificial Limb and Breast Reconstruction Surgery , earlier. 2011 1040 tax form Psychiatric Care You can include in medical expenses amounts you pay for psychiatric care. 2011 1040 tax form This includes the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care. 2011 1040 tax form See Psychoanalysis, next, and Transportation , later. 2011 1040 tax form Psychoanalysis You can include in medical expenses payments for psychoanalysis. 2011 1040 tax form However, you cannot include payments for psychoanalysis that is part of required training to be a psychoanalyst. 2011 1040 tax form Psychologist You can include in medical expenses amounts you pay to a psychologist for medical care. 2011 1040 tax form 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. 2011 1040 tax form 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. 2011 1040 tax form A doctor must recommend that the child attend the school. 2011 1040 tax form 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. 2011 1040 tax form 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. 2011 1040 tax form 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). 2011 1040 tax form Also see Vasectomy , later. 2011 1040 tax form Stop-Smoking Programs You can include in medical expenses amounts you pay for a program to stop smoking. 2011 1040 tax form 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. 2011 1040 tax form Surgery See Operations , earlier. 2011 1040 tax form 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. 2011 1040 tax form This includes teletypewriter (TTY) and telecommunications device for the deaf (TDD) equipment. 2011 1040 tax form You can also include the cost of repairing the equipment. 2011 1040 tax form 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. 2011 1040 tax form This may be the cost of an adapter that attaches to a regular set. 2011 1040 tax form 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. 2011 1040 tax form Therapy You can include in medical expenses amounts you pay for therapy received as medical treatment. 2011 1040 tax form 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. 2011 1040 tax form This includes transportation. 2011 1040 tax form You can include any expenses you pay for the medical care of a donor in connection with the donating of an organ. 2011 1040 tax form This includes transportation. 2011 1040 tax form Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. 2011 1040 tax form 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. 2011 1040 tax form Car expenses. 2011 1040 tax form   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. 2011 1040 tax form You cannot include depreciation, insurance, general repair, or maintenance expenses. 2011 1040 tax form   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. 2011 1040 tax form    You can also include parking fees and tolls. 2011 1040 tax form You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate. 2011 1040 tax form Example. 2011 1040 tax form In 2013, Bill Jones drove 2,800 miles for medical reasons. 2011 1040 tax form He spent $500 for gas, $30 for oil, and $100 for tolls and parking. 2011 1040 tax form He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. 2011 1040 tax form He figures the actual expenses first. 2011 1040 tax form He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. 2011 1040 tax form He then figures the standard mileage amount. 2011 1040 tax form He multiplies 2,800 miles by 24 cents a mile for a total of $672. 2011 1040 tax form He then adds the $100 tolls and parking for a total of $772. 2011 1040 tax form 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. 2011 1040 tax form Transportation expenses you cannot include. 2011 1040 tax form    You cannot include in medical expenses the cost of transportation in the following situations. 2011 1040 tax form Going to and from work, even if your condition requires an unusual means of transportation. 2011 1040 tax form Travel for purely personal reasons to another city for an operation or other medical care. 2011 1040 tax form Travel that is merely for the general improvement of one's health. 2011 1040 tax form The costs of operating a specially equipped car for other than medical reasons. 2011 1040 tax form 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. 2011 1040 tax form You may be able to include up to $50 for each night for each person. 2011 1040 tax form You can include lodging for a person traveling with the person receiving the medical care. 2011 1040 tax form 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. 2011 1040 tax form Meals are not included. 2011 1040 tax form See Lodging , earlier. 2011 1040 tax form 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. 2011 1040 tax form However, see Medical Conferences , earlier. 2011 1040 tax form Tuition Under special circumstances, you can include charges for tuition in medical expenses. 2011 1040 tax form See Special Education , earlier. 2011 1040 tax form 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. 2011 1040 tax form Vasectomy You can include in medical expenses the amount you pay for a vasectomy. 2011 1040 tax form Vision Correction Surgery See Eye Surgery , earlier. 2011 1040 tax form 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). 2011 1040 tax form This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings. 2011 1040 tax form 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. 2011 1040 tax form 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. 2011 1040 tax form 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. 2011 1040 tax form 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. 2011 1040 tax form See also Weight-Loss Program under What Expenses Are Not Includible, later. 2011 1040 tax form 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. 2011 1040 tax form The cost of operating and maintaining the wheelchair is also a medical expense. 2011 1040 tax form 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. 2011 1040 tax form X-ray You can include in medical expenses amounts you pay for X-rays for medical reasons. 2011 1040 tax form What Expenses Are Not Includible? Following is a list of some items that you cannot include in figuring your medical expense deduction. 2011 1040 tax form The items are listed in alphabetical order. 2011 1040 tax form 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. 2011 1040 tax form Also, any expense allowed as a childcare credit cannot be treated as an expense paid for medical care. 2011 1040 tax form Controlled Substances You cannot include in medical expenses amounts you pay for controlled substances (such as marijuana, laetrile, etc. 2011 1040 tax form ), even if such substances are legalized by state law. 2011 1040 tax form Such substances are not legal under federal law and cannot be included in medical expenses. 2011 1040 tax form Cosmetic Surgery Generally, you cannot include in medical expenses the amount you pay for unnecessary cosmetic surgery. 2011 1040 tax form 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. 2011 1040 tax form You generally cannot include in medical expenses the amount you pay for procedures such as face lifts, hair transplants, hair removal (electrolysis), and liposuction. 2011 1040 tax form 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. 2011 1040 tax form Example. 2011 1040 tax form An individual undergoes surgery that removes a breast as part of treatment for cancer. 2011 1040 tax form She pays a surgeon to reconstruct the breast. 2011 1040 tax form The surgery to reconstruct the breast corrects a deformity directly related to the disease. 2011 1040 tax form The cost of the surgery is includible in her medical expenses. 2011 1040 tax form Dancing Lessons You cannot include in medical expenses the cost of dancing lessons, swimming lessons, etc. 2011 1040 tax form , even if they are recommended by a doctor, if they are only for the improvement of general health. 2011 1040 tax form 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. 2011 1040 tax form Electrolysis or Hair Removal See Cosmetic Surgery , earlier. 2011 1040 tax form 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. 2011 1040 tax form Funeral Expenses You cannot include in medical expenses amounts you pay for funerals. 2011 1040 tax form 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. 2011 1040 tax form 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. 2011 1040 tax form Hair Transplant See Cosmetic Surgery , earlier. 2011 1040 tax form 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. 2011 1040 tax form You cannot include in medical expenses the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. 2011 1040 tax form 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. 2011 1040 tax form For more information, see Health Coverage Tax Credit , later. 2011 1040 tax form Health Savings Accounts You cannot include in medical expenses any payment or distribution for medical expenses out of a health savings account. 2011 1040 tax form Contributions to health savings accounts are deducted separately. 2011 1040 tax form See Publication 969. 2011 1040 tax form Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. 2011 1040 tax form This is a personal expense that is not deductible. 2011 1040 tax form However, you may be able to include certain expenses paid to a person providing nursing-type services. 2011 1040 tax form For more information, see Nursing Services , earlier under What Medical Expenses Are Includible. 2011 1040 tax form Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 2011 1040 tax form For more information, see Long-Term Care , earlier under What Medical Expenses Are Includible. 2011 1040 tax form 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. 2011 1040 tax form Insurance Premiums See Insurance Premiums under What Medical Expenses Are Includible, earlier. 2011 1040 tax form Maternity Clothes You cannot include in medical expenses amounts you pay for maternity clothes. 2011 1040 tax form Medical Savings Account (MSA) You cannot include in medical expenses amounts you contribute to an Archer MSA. 2011 1040 tax form You cannot include expenses you pay for with a tax-free distribution from your Archer MSA. 2011 1040 tax form You also cannot use other funds equal to the amount of the distribution and include the expenses. 2011 1040 tax form For more information on Archer MSAs, see Publication 969. 2011 1040 tax form 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. 2011 1040 tax form You can only include the cost of a drug that was imported legally. 2011 1040 tax form For example, you can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals. 2011 1040 tax form 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. 2011 1040 tax form Nonprescription Drugs and Medicines Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. 2011 1040 tax form Example. 2011 1040 tax form Your doctor recommends that you take aspirin. 2011 1040 tax form Because aspirin is a drug that does not require a physician's prescription, you cannot include its cost in your medical expenses. 2011 1040 tax form Nutritional Supplements You cannot include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. 2011 1040 tax form unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. 2011 1040 tax form Otherwise, these items are taken to maintain your ordinary good health, and are not for medical care. 2011 1040 tax form 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. 2011 1040 tax form For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense. 2011 1040 tax form 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. 2011 1040 tax form 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. 2011 1040 tax form (See Braille Books and Magazines under What Medical Expenses Are Includible, earlier. 2011 1040 tax form ) Swimming Lessons See Dancing Lessons , earlier. 2011 1040 tax form Teeth Whitening You cannot include in medical expenses amounts paid to whiten teeth. 2011 1040 tax form See Cosmetic Surgery , earlier. 2011 1040 tax form 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. 2011 1040 tax form 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. 2011 1040 tax form 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). 2011 1040 tax form 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. 2011 1040 tax form Also, you cannot include membership dues in a gym, health club, or spa. 2011 1040 tax form 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. 2011 1040 tax form See Weight-Loss Program under What Medical Expenses Are Includible, earlier. 2011 1040 tax form 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. 2011 1040 tax form 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. 2011 1040 tax form This includes payments from Medicare. 2011 1040 tax form 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. 2011 1040 tax form Example. 2011 1040 tax form You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. 2011 1040 tax form The insurance you receive for the hospital and doctors' bills is more than their charges. 2011 1040 tax form 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. 2011 1040 tax form Health reimbursement arrange