Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

2011 Turbo Tax Software

2012 Tax Amendment FormPrior TaxesIrs Short Form2012 TaxesE File 2011 Tax Return In 2013Irs 1040ez 20121040x H&r BlockHow Do You File State Income TaxesH & R Block Free File 2012File Tax Extension Online2012 Amended Tax FormFree Federal And State Income Tax FilingCan I File An Amended Tax Return1040ez Tax BookletFree State Tax Filing 2012How To Refile A Tax ReturnHow To Amend A Tax FormHow To Do Amended Tax ReturnFree Tax Filing Federal And StateTurbo Tax Form 1040xIrs Gov Form 1040How Do You Do State TaxesTurbo Tax Free FileUnemployment TaxesAmended Return Form 1040xIrs Tax FormsFile My 2011 Taxes Online Free2011 Tax ReturnsFree Tax Act 2012Amend A 2010 Tax Return1040 Ez Form 2012Federal Tax Form 1040 EzAmend 2011 Tax Return1040x Amended ReturnFilling Out A 1040ezFree Tax Filing For Low IncomeFree File State TaxState TaxesAmendment On TaxesTurbotax For Military

2011 Turbo Tax Software

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

Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Iowa Office of the Attorney General

Website: Iowa Office of the Attorney General

Address: Iowa Office of the Attorney General
Consumer Protection Division
1305 E. Walnut St.
Des Moines, IA 50319

Phone Number: 515-281-5926

Toll-free: 1-888-777-4590 (IA)

Back to Top

Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Division of Banking

Website: Division of Banking

Address: Division of Banking
200 E. Grand Ave., Suite 300
Des Moines, IA 50309-1827

Phone Number: 515-281-4014

Back to Top

Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Division of Insurance

Website: Division of Insurance

Address: Division of Insurance
330 Maple St.
Des Moines, IA 50319-0065

Phone Number: 515-281-5705

Toll-free: 1-877-955-1212 (IA)

Back to Top

Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Securities Bureau

Website: Securities Bureau

Address: Securities Bureau
340 Maple St.
Des Moines, IA 50319

Phone Number: 515-281-5705

Toll-free: 1-877-955-1212 (IA)

Back to Top

Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Utilities Board

Website: Utilities Board

Address: Utilities Board
Customer Service Group
1375 E. Court Ave., Room 69
Des Moines, IA 50319-0069

Phone Number: 515-725-7321

Toll-free: 1-877-565-4450 (IA)

Back to Top

The 2011 Turbo Tax Software

2011 turbo tax software Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). 2011 turbo tax software 10% tax for early withdrawal from IRA or retirement plan (see Early withdrawal from deferred interest account, subheading: Tax on) 10-year tax option, 10-Year Tax Option 401(k) plans Tax treatment of contributions, Elective deferrals. 2011 turbo tax software 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. 2011 turbo tax software 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. 2011 turbo tax software 60 day rule, Time limit for making a rollover contribution. 2011 turbo tax software 70 rule, Age 70½ rule. 2011 turbo tax software , Nonresident alien spouse. 2011 turbo tax software A Abandonment of home, Abandonment. 2011 turbo tax software Abortion Deductibility as medical expense, Table 21-1. 2011 turbo tax software Medical and Dental Expenses Checklist. 2011 turbo tax software See Publication 502 for more information about these and other expenses. 2011 turbo tax software Abroad, citizens traveling or working, Employees of foreign governments or international organizations. 2011 turbo tax software , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. 2011 turbo tax software S. 2011 turbo tax software ) (see also Foreign employment) Absence, temporary, Temporary absences. 2011 turbo tax software , Temporary absences. 2011 turbo tax software Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. 2011 turbo tax software Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. 2011 turbo tax software Long-term care, Long-term care coverage. 2011 turbo tax software , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. 2011 turbo tax software Accidents, car, Deductible losses. 2011 turbo tax software Value determination, Car value. 2011 turbo tax software Willful negligence or intentional act as cause, Nondeductible losses. 2011 turbo tax software Accountable plans for employee reimbursements, Accountable Plans, Related to employer. 2011 turbo tax software Accountants Basis to include fees of, Cost Basis CPA review courses, Bar or CPA Review Course Accounting methods, Accounting Methods Accrual method (see Accrual method taxpayers) Cash method (see Cash method taxpayers) Change of Depreciation, to deduct unclaimed amount, Changing your accounting method to deduct unclaimed depreciation. 2011 turbo tax software Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. 2011 turbo tax software Change in, standard deduction not allowed, Persons not eligible for the standard deduction. 2011 turbo tax software Fiscal year, Accounting Periods, Fiscal year taxpayers. 2011 turbo tax software , Fiscal Years Fringe benefits, Accounting period. 2011 turbo tax software Accrual method taxpayers, Accrual method. 2011 turbo tax software Taxes paid during tax year, deduction of, You must pay the tax during your tax year. 2011 turbo tax software Accumulation distribution of trusts Tax on, Other taxes. 2011 turbo tax software Accuracy-related penalties, Accuracy-related penalty. 2011 turbo tax software Acknowledgment, Acknowledgment. 2011 turbo tax software Activities not for profit, Activity not for profit. 2011 turbo tax software Address, Name and Address Change of, Change of Address Foreign, Foreign address. 2011 turbo tax software P. 2011 turbo tax software O. 2011 turbo tax software box, P. 2011 turbo tax software O. 2011 turbo tax software box. 2011 turbo tax software Address, filing, Where To File Adjusted basis, Adjusted Basis, Postponed gain from sale of home. 2011 turbo tax software Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. 2011 turbo tax software Easements, Easements. 2011 turbo tax software Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. 2011 turbo tax software Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. 2011 turbo tax software Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. 2011 turbo tax software Sales of property, Adjusted basis. 2011 turbo tax software Section 179 deduction, Depreciation and section 179 deduction. 2011 turbo tax software Adjusted gross income (AGI) Medical and dental expenses and limit of deduction, How Much of the Expenses Can You Deduct?, What Tax Form Do You Use? Retirement savings contribution credit, Special Rules Adjustments, Adjustments and tax preference items. 2011 turbo tax software Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. 2011 turbo tax software , Adopted child. 2011 turbo tax software , Adopted child. 2011 turbo tax software , Taxpayer identification numbers for adoptees. 2011 turbo tax software Earned income credit, Adopted child. 2011 turbo tax software Adoption, Adoption Credit, Child with special needs. 2011 turbo tax software ATIN, Adoption taxpayer identification number (ATIN). 2011 turbo tax software , Adoption taxpayer identification number (ATIN). 2011 turbo tax software Child tax credit, Adopted child. 2011 turbo tax software (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. 2011 turbo tax software Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. 2011 turbo tax software Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. 2011 turbo tax software No charitable deduction for, Personal Expenses Foreign child, Foreign child. 2011 turbo tax software Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). 2011 turbo tax software , Taxpayer identification numbers for aliens. 2011 turbo tax software Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). 2011 turbo tax software Age Children's investments (see Children, subheading: Investment income of child under age 18) Form 1040EZ, taxpayer under 65 may use, You can use Form 1040EZ if all of the following apply. 2011 turbo tax software Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. 2011 turbo tax software Distribution prior to age 59, Age 59½ rule. 2011 turbo tax software Distribution required at age 70, IRA owners. 2011 turbo tax software , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. 2011 turbo tax software Retirement plan recipients over age 75, Who must use the General Rule. 2011 turbo tax software Roth IRAs, Is there an age limit for contributions?, Must you withdraw or use Roth IRA assets? Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Age test, Age Test (see Qualifying child) Agents, Losses on sales or trades of property. 2011 turbo tax software (see also Fiduciaries) Income paid to, Payment to an agent. 2011 turbo tax software Signing return, When someone can sign for you. 2011 turbo tax software AGI (see Adjusted gross income (AGI)) Agricultural workers (see Farmers) (see Farmworkers) Agriculture (see Farming) Aircraft Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. 2011 turbo tax software Airline club dues Not entertainment expenses, Club dues and membership fees. 2011 turbo tax software Airplanes, donations of, Cars, boats, and airplanes. 2011 turbo tax software Airport transportation Business-related travel expense, Table 26-1. 2011 turbo tax software Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 2011 turbo tax software Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. 2011 turbo tax software Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. 2011 turbo tax software Child's dividends, Child's Alaska Permanent Fund dividends. 2011 turbo tax software Income from, You can use Form 1040EZ if all of the following apply. 2011 turbo tax software , You can use Form 1040A if all of the following apply. 2011 turbo tax software , Alaska Permanent Fund dividends. 2011 turbo tax software Investment income not to include, Investment income. 2011 turbo tax software Alaska Unemployment Compensation Fund, Contributions to state benefit funds. 2011 turbo tax software Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. 2011 turbo tax software Medical and Dental Expenses Checklist. 2011 turbo tax software See Publication 502 for more information about these and other expenses. 2011 turbo tax software Alcoholic beverages IRA prohibited transactions in, Collectibles. 2011 turbo tax software Aliens, Individual taxpayer identification number (ITIN) for aliens. 2011 turbo tax software , Not earned income. 2011 turbo tax software Dual-status (see Dual-status taxpayers) Filing required, Aliens Nonresident (see Nonresident aliens) Resident (see Resident aliens) Alimony, Alimony, Introduction, Spouse or former spouse. 2011 turbo tax software , Payments not alimony. 2011 turbo tax software , Payments to a third party. 2011 turbo tax software , Life insurance premiums. 2011 turbo tax software , Payments for jointly-owned home. 2011 turbo tax software , Mortgage payments. 2011 turbo tax software , Taxes and insurance. 2011 turbo tax software , Other payments to a third party. 2011 turbo tax software , Instruments Executed After 1984, Exception for instruments executed before 1985. 2011 turbo tax software , Alimony requirements. 2011 turbo tax software , Cash payment requirement. 2011 turbo tax software , Payments to a third party. 2011 turbo tax software , Payments designated as not alimony. 2011 turbo tax software , Spouses cannot be members of the same household. 2011 turbo tax software , Liability for payments after death of recipient spouse. 2011 turbo tax software , Substitute payments. 2011 turbo tax software , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. 2011 turbo tax software , Deducting the recapture. 2011 turbo tax software Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. 2011 turbo tax software Reporting of income, Alimony. 2011 turbo tax software Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Child's tax, figuring of, Alternative minimum tax. 2011 turbo tax software Exempt-interest dividends, Alternative minimum tax treatment. 2011 turbo tax software Filing requirements (Table 1-3), Figuring tax. 2011 turbo tax software Incentive stock option, You can use Form 1040A if all of the following apply. 2011 turbo tax software Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit. 2011 turbo tax software Ambulance service personnel Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Amended returns, Amended Returns and Claims for Refund, Form 1040X. 2011 turbo tax software , Filing Form 1040X. 2011 turbo tax software (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. 2011 turbo tax software Standard deduction, change to itemized deductions, Changing your mind. 2011 turbo tax software American citizens abroad, U. 2011 turbo tax software S. 2011 turbo tax software Citizens and Resident Aliens Living Abroad (see also Citizens outside U. 2011 turbo tax software S. 2011 turbo tax software ) Employment (see Foreign employment) American Indians (see Indians) American opportunity credit Tuition deduction and, Who Cannot Claim the Deduction American Samoa Income from, Individuals With Income From U. 2011 turbo tax software S. 2011 turbo tax software Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. 2011 turbo tax software AMT (see Alternative minimum tax (AMT)) Annuities, Rollovers (see also Rollovers) Cost computation, Cost (Investment in the Contract) Decedent's unrecovered investment in, Form W-2. 2011 turbo tax software Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. 2011 turbo tax software , Additional exceptions for nonqualified annuity contracts. 2011 turbo tax software Estimated tax, Withholding and estimated tax. 2011 turbo tax software Exclusion limit, Exclusion limit. 2011 turbo tax software General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. 2011 turbo tax software Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. 2011 turbo tax software Purchased annuities, Purchased annuities. 2011 turbo tax software Survivor's annuity, Survivors of retirees. 2011 turbo tax software Guaranteed payments, Guaranteed payments. 2011 turbo tax software IRAs as, Kinds of traditional IRAs. 2011 turbo tax software Joint return, Joint return. 2011 turbo tax software Loans from plan, Loans. 2011 turbo tax software Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. 2011 turbo tax software , More than one annuity. 2011 turbo tax software Partly taxable payments, Partly taxable payments. 2011 turbo tax software Purchased annuities, Purchased annuities. 2011 turbo tax software Reporting of, How To Report Retirement annuities, Retirement Plans, Pensions, and Annuities (see also Retirement plans) Rollovers, Rollovers Sale of, Sale of Annuity Gain as ordinary income, Tax-free exchange. 2011 turbo tax software Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. 2011 turbo tax software Worksheet for computation, How to use the Simplified Method. 2011 turbo tax software Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. 2011 turbo tax software Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. 2011 turbo tax software , Pensions and Annuities, Withholding and estimated tax. 2011 turbo tax software Annulled marriages Filing status, Annulled marriages. 2011 turbo tax software Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. 2011 turbo tax software Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. 2011 turbo tax software Real estate transactions, when required by lender, Settlement costs. 2011 turbo tax software Appraisals Casualty or theft losses, Appraisal. 2011 turbo tax software , Costs of photographs and appraisals. 2011 turbo tax software Archer MSAs, Medical savings accounts (MSAs). 2011 turbo tax software Contributions, Archer MSA contributions. 2011 turbo tax software Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. 2011 turbo tax software Medical and Dental Expenses Checklist. 2011 turbo tax software See Publication 502 for more information about these and other expenses. 2011 turbo tax software Armed forces, Types of Qualified Organizations, Table 24-1. 2011 turbo tax software Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. 2011 turbo tax software (see also Reservists) (see also Veterans' organizations) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. 2011 turbo tax software Dependency allotments, Armed Forces dependency allotments. 2011 turbo tax software Disability pay, Disability. 2011 turbo tax software Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. 2011 turbo tax software Military, Military uniforms. 2011 turbo tax software Military quarters allotments, Tax-exempt military quarters allowances. 2011 turbo tax software Naval officers on permanent duty aboard ship, Members of the Armed Forces. 2011 turbo tax software Permanent duty overseas, Members of the Armed Forces. 2011 turbo tax software Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. 2011 turbo tax software , Ministers' and military housing allowance. 2011 turbo tax software Rehabilitative program payments, Veterans' benefits. 2011 turbo tax software Reserves, Armed Forces reservists traveling more than 100 miles from home. 2011 turbo tax software Retirees' pay Taxable income, Military retirement pay. 2011 turbo tax software Uniforms, Military uniforms. 2011 turbo tax software Wages, Military Armed Forces Retiree's pay withholding, Military retirees. 2011 turbo tax software Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. 2011 turbo tax software Capital gains or losses from sale or trade of, Investment interest deducted. 2011 turbo tax software Artists, performing (see Performing artists) Assessments, local (see Local assessments) Assistance (see Tax help) Assistance, tax (see Tax help) Assumption of mortgage, Assumption of mortgage. 2011 turbo tax software Fees not included in basis, Settlement costs. 2011 turbo tax software At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. 2011 turbo tax software ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). 2011 turbo tax software Attachment of wages, Garnisheed wages. 2011 turbo tax software Attachments to return, Attachments Attorneys Bar review courses, Bar or CPA Review Course Attorneys' fees, Legal Expenses, Personal Legal Expenses Basis to include, Cost Basis Social security and railroad retirement benefits, deductions for, Legal expenses. 2011 turbo tax software Title to property, for preparation, filing, etc. 2011 turbo tax software , Settlement costs. 2011 turbo tax software Audits Travel expense records, If your return is examined. 2011 turbo tax software Auto insurance Medical expenses covered by, not deductible, Table 21-1. 2011 turbo tax software Medical and Dental Expenses Checklist. 2011 turbo tax software See Publication 502 for more information about these and other expenses. 2011 turbo tax software Automatic extension of time to file, Automatic Extension, When to file. 2011 turbo tax software Form 4868, E-file options. 2011 turbo tax software Automatic investment services Holding period, determination of, Automatic investment service. 2011 turbo tax software Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. 2011 turbo tax software Back pay, award for, Back pay awards. 2011 turbo tax software Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. 2011 turbo tax software Backup withholding, Backup Withholding, Backup withholding. 2011 turbo tax software , Backup withholding. 2011 turbo tax software Dividend income, Backup withholding. 2011 turbo tax software , Reporting tax withheld. 2011 turbo tax software Penalties, Penalties. 2011 turbo tax software Bad debts Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt. 2011 turbo tax software Reporting on Schedule D (Form 1040), How to report. 2011 turbo tax software Claim for refund, Exceptions for special types of refunds. 2011 turbo tax software , Filing a claim for refund. 2011 turbo tax software Nonbusiness, Nonbusiness Bad Debts Recovery, Recoveries Reporting of, How to report bad debts. 2011 turbo tax software Short-term capital loss, How to report bad debts. 2011 turbo tax software When deductible, When deductible. 2011 turbo tax software Baggage Business-related travel expense, Table 26-1. 2011 turbo tax software Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 2011 turbo tax software Balance due, Refund or balance due. 2011 turbo tax software Bankruptcy Canceled debt not deemed to be income, Excluded debt. 2011 turbo tax software Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. 2011 turbo tax software Banks Automatic investment service, determination of holding period, Automatic investment service. 2011 turbo tax software IRAs with, When and How Can a Traditional IRA Be Opened? Losses on deposits, when casualty losses, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. 2011 turbo tax software Money market accounts, Money Market Funds Bar associations Charitable contributions to, Contributions to Nonqualified Organizations Bar employees Tips (see Tip income) Bar review courses, Bar or CPA Review Course Bargain sales As charitable contributions, Bargain sales. 2011 turbo tax software Basis of purchase, Bargain purchases. 2011 turbo tax software Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. 2011 turbo tax software Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. 2011 turbo tax software Bargain purchases, Bargain purchases. 2011 turbo tax software Bonds, Stocks and Bonds, Bond premium. 2011 turbo tax software Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. 2011 turbo tax software , Partly taxable. 2011 turbo tax software Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. 2011 turbo tax software Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. 2011 turbo tax software Other than cost, Basis Other Than Cost, Tax-exempt obligations. 2011 turbo tax software , No gain or loss. 2011 turbo tax software Points not to be included, Settlement costs. 2011 turbo tax software , Points. 2011 turbo tax software Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. 2011 turbo tax software Stock or stock rights, Basis. 2011 turbo tax software Tax-exempt obligations Bonds, Tax-exempt obligations. 2011 turbo tax software Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Beetles Damage or destruction to trees and plants, when casualty loss, Progressive deterioration. 2011 turbo tax software Beneficiaries, Beneficiary of an estate or trust. 2011 turbo tax software , Rollover by surviving spouse. 2011 turbo tax software , Estate and trust income. 2011 turbo tax software , Losses. 2011 turbo tax software (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. 2011 turbo tax software , Losses. 2011 turbo tax software , Gifts and inheritances. 2011 turbo tax software , Income from property received as a gift. 2011 turbo tax software (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. 2011 turbo tax software Bingo, Table 24-1. 2011 turbo tax software Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. 2011 turbo tax software Medical and Dental Expenses Checklist. 2011 turbo tax software See Publication 502 for more information about these and other expenses. 2011 turbo tax software Birth of child, Death or birth of child. 2011 turbo tax software Head of household, qualifying person to file as, Death or birth. 2011 turbo tax software , Death or birth. 2011 turbo tax software Social security number to be obtained, Born and died in 2013. 2011 turbo tax software Birth of dependent, Death or birth. 2011 turbo tax software Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. 2011 turbo tax software Guide dogs, deductible as medical expense, Table 21-1. 2011 turbo tax software Medical and Dental Expenses Checklist. 2011 turbo tax software See Publication 502 for more information about these and other expenses. 2011 turbo tax software Impairment-related work expenses, deduction for, Impairment-Related Work Expenses Standard deduction for, Introduction, Higher Standard Deduction for Blindness Blood banks No charitable deduction for blood donations to, Table 24-1. 2011 turbo tax software Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. 2011 turbo tax software Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. 2011 turbo tax software Donations of, Cars, boats, and airplanes. 2011 turbo tax software Body scan, Table 21-1. 2011 turbo tax software Medical and Dental Expenses Checklist. 2011 turbo tax software See Publication 502 for more information about these and other expenses. 2011 turbo tax software Bona fide business purpose Travel expenses, Bona fide business purpose. 2011 turbo tax software Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. 2011 turbo tax software , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. 2011 turbo tax software Convertible bonds, Convertible stocks and bonds. 2011 turbo tax software Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. 2011 turbo tax software Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. 2011 turbo tax software Retirement of, Retirement bonds. 2011 turbo tax software , Redemption or retirement of bonds. 2011 turbo tax software Sale of, Bonds Sold Between Interest Dates Savings, U. 2011 turbo tax software S. 2011 turbo tax software Savings Bonds, Series HH bonds. 2011 turbo tax software , Series EE and series I bonds. 2011 turbo tax software Sold at premium, computation of adjusted basis, Bond premium. 2011 turbo tax software State or local government, tax-exempt, Tax-exempt state and local government bonds. 2011 turbo tax software Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. 2011 turbo tax software , Employee awards or bonuses. 2011 turbo tax software Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. 2011 turbo tax software Borrowed funds, Loans. 2011 turbo tax software , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. 2011 turbo tax software Bottled water, Table 21-1. 2011 turbo tax software Medical and Dental Expenses Checklist. 2011 turbo tax software See Publication 502 for more information about these and other expenses. 2011 turbo tax software Boy Scouts Charitable contributions to, Examples. 2011 turbo tax software , Table 24-1. 2011 turbo tax software Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. 2011 turbo tax software Medical and Dental Expenses Checklist. 2011 turbo tax software See Publication 502 for more information about these and other expenses. 2011 turbo tax software Breach of contract Damages as income, Court awards and damages. 2011 turbo tax software employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. 2011 turbo tax software Medical and Dental Expenses Checklist. 2011 turbo tax software See Publication 502 for more information about these and other expenses. 2011 turbo tax software Bribes, Bribes. 2011 turbo tax software , List of Nondeductible Expenses Brokers Form 1099-B, Sales and Trades IRAs with, When and How Can a Traditional IRA Be Opened? Commissions, Brokers' commissions. 2011 turbo tax software , Brokers' commissions. 2011 turbo tax software Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. 2011 turbo tax software Burglary Losses due to, Theft Burial expenses, List of Nondeductible Expenses (see Funerals) Business associates, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. 2011 turbo tax software Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. 2011 turbo tax software Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. 2011 turbo tax software , Allowances and reimbursements. 2011 turbo tax software Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. 2011 turbo tax software Travel (see Travel and transportation expenses) Work-related education, What Expenses Can Be Deducted Business organizations Charitable contributions to, Contributions to Nonqualified Organizations Business property As gift, adjusted basis for, Business property. 2011 turbo tax software Basis for depreciation, Basis for depreciation. 2011 turbo tax software Property use changed to, adjusted basis for, Property Changed From Personal to Business or Rental Use Sales or exchanges Like-kind exchanges, Like-kind exchanges. 2011 turbo tax software Business tax credits Claim for refund, Exceptions for special types of refunds. 2011 turbo tax software Business use of home, Home Office C Cafeteria plans, Cafeteria plans. 2011 turbo tax software Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. 2011 turbo tax software Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. 2011 turbo tax software Campaign contributions, Campaign contributions. 2011 turbo tax software , Table 24-1. 2011 turbo tax software Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Presidential Election Campaign Fund, Presidential Election Campaign Fund Campaign expenses, Campaign Expenses Canada Resident of, Citizen or Resident Test, Child in Canada or Mexico. 2011 turbo tax software Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Candidates for public office Contributions to, no charitable deduction for, Table 24-1. 2011 turbo tax software Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. 2011 turbo tax software Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. 2011 turbo tax software Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. 2011 turbo tax software , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. 2011 turbo tax software Carryover of, Long-term gains and losses. 2011 turbo tax software , Capital loss carryover. 2011 turbo tax software Worksheet, Figuring your carryover. 2011 turbo tax software Character of gain, Capital Gains and Losses Character of loss, Capital Gains and Losses Child's distributions and dividends, reporting of, Child's capital gain distributions. 2011 turbo tax software , Capital gain distributions and qualified dividends. 2011 turbo tax software Collectibles, Investment interest deducted. 2011 turbo tax software Deductions, Capital Losses Limit on, Limit on deduction. 2011 turbo tax software Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. 2011 turbo tax software , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. 2011 turbo tax software Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. 2011 turbo tax software Lump-sum distributions from pensions and annuities, Capital Gain Treatment Mutual funds paying, Capital Gain Distributions Net capital gain, Capital Gains and Losses, Long-term gains and losses. 2011 turbo tax software , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. 2011 turbo tax software Net long-term capital loss, Long-term gains and losses. 2011 turbo tax software Sale of personal items, Sale of personal items. 2011 turbo tax software Sale or trade of property held more than 1 year, Long-term or short-term. 2011 turbo tax software , Long-term gains and losses. 2011 turbo tax software Schedule D, Reporting Gains and Losses , Reporting Capital Gains and Losses Section 1250 gains from sale of real property, Capital Gains and Losses, Unrecaptured section 1250 gain. 2011 turbo tax software State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. 2011 turbo tax software Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. 2011 turbo tax software Total net loss, Total net gain or loss. 2011 turbo tax software Undistributed gains, Long-term gains and losses. 2011 turbo tax software Credit for tax on, Undistributed capital gains of mutual funds and REITs. 2011 turbo tax software , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. 2011 turbo tax software Car pools, Car pools. 2011 turbo tax software , Car pools. 2011 turbo tax software Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. 2011 turbo tax software Carryovers Capital loss, Long-term gains and losses. 2011 turbo tax software , Capital loss carryover. 2011 turbo tax software Worksheet, Figuring your carryover. 2011 turbo tax software Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. 2011 turbo tax software , Car Expenses and Other Employee Business Expenses, Car Expenses (see also Standard mileage rates) (see also Travel and transportation) Accidents resulting in casualty loss, Deductible losses. 2011 turbo tax software Value determination, Car value. 2011 turbo tax software Willful negligence or intentional act as cause, Nondeductible losses. 2011 turbo tax software Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. 2011 turbo tax software Allowances from employers, Per Diem and Car Allowances As capital assets, Capital Assets and Noncapital Assets Blue book to determine fair market value, Cars, boats, and airplanes. 2011 turbo tax software Books to determine fair market value, Car value. 2011 turbo tax software Business and personal use, allocation between, Business and personal use. 2011 turbo tax software , Separating expenses. 2011 turbo tax software Business-related travel expenses, Table 26-1. 2011 turbo tax software Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 2011 turbo tax software Car pools, Car pools. 2011 turbo tax software Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. 2011 turbo tax software Charitable organization service, use for, Car expenses. 2011 turbo tax software Depreciation, Depreciation and section 179 deductions. 2011 turbo tax software Donations of, Cars, boats, and airplanes. 2011 turbo tax software Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). 2011 turbo tax software Form 2106 or 2106-EZ, how to fill out, Car expenses. 2011 turbo tax software Hauling tools or instruments, Hauling tools or instruments. 2011 turbo tax software Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. 2011 turbo tax software Medical transportation, Table 21-1. 2011 turbo tax software Medical and Dental Expenses Checklist. 2011 turbo tax software See Publication 502 for more information about these and other expenses. 2011 turbo tax software , Transportation, Car expenses. 2011 turbo tax software Parking (see Parking fees) Personal property taxes on, deduction of, Personal Property Taxes Reporting of, How To Report Table 26-3 showing forms to be used, Per diem allowance more than federal rate. 2011 turbo tax software Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. 2011 turbo tax software Work-related education, transportation for, Using your car. 2011 turbo tax software Cash Dividends paid as, Introduction Rebates, Cash rebates. 2011 turbo tax software Sales of property for, Payment of cash. 2011 turbo tax software Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. 2011 turbo tax software Bad debts, Basis in bad debt required. 2011 turbo tax software Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. 2011 turbo tax software Taxes paid during tax year, deduction of, You must pay the tax during your tax year. 2011 turbo tax software Worthless securities and negotiable promissory notes, Worthless securities. 2011 turbo tax software Cash rebates, Cash rebates. 2011 turbo tax software Casualties, Home destroyed or condemned. 2011 turbo tax software Casualty insurance Premiums not in property basis, Settlement costs. 2011 turbo tax software Reimbursements from, Casualty insurance and other reimbursements. 2011 turbo tax software Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). 2011 turbo tax software , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. 2011 turbo tax software , Involuntary Conversions, Adjusted Basis, Adjustments to basis. 2011 turbo tax software Amount of loss, Figuring a Loss Appraisals, Appraisal. 2011 turbo tax software , Costs of photographs and appraisals. 2011 turbo tax software Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. 2011 turbo tax software Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. 2011 turbo tax software Photographs and appraisals, Costs of photographs and appraisals. 2011 turbo tax software Deductible losses, Deductible losses. 2011 turbo tax software $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. 2011 turbo tax software Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. 2011 turbo tax software Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. 2011 turbo tax software , Disaster relief. 2011 turbo tax software (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. 2011 turbo tax software Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. 2011 turbo tax software Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). 2011 turbo tax software Nondeductible losses, Deductible losses. 2011 turbo tax software Proof of loss, Casualty loss proof. 2011 turbo tax software Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. 2011 turbo tax software Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. 2011 turbo tax software , How To Report Gains and Losses Single casualty on multiple properties, Single Casualty on Multiple Properties Cemeteries Charitable contributions to, Types of Qualified Organizations Certificate, mortgage credit, Who qualifies. 2011 turbo tax software Certificates of deposit (CDs), Certificates of deposit (CDs). 2011 turbo tax software , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. 2011 turbo tax software Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. 2011 turbo tax software Change of address, Change of Address Change of name, Name change. 2011 turbo tax software , Name changed. 2011 turbo tax software Chaplains Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Charitable contributions, Contributions, Introduction, Organizations That Qualify To Receive Deductible Contributions, Types of Qualified Organizations, Contributions You Can Deduct, Contributions From Which You Benefit, Table 24-1. 2011 turbo tax software Examples of Charitable Contributions—A Quick Check, Token items. 2011 turbo tax software , Written statement. 2011 turbo tax software , Contributions You Cannot Deduct, Contributions to Individuals, Contributions to Nonqualified Organizations, Contributions From Which You Benefit, Contributions of Property, Determining Fair Market Value, Large quantities. 2011 turbo tax software , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. 2011 turbo tax software , Capital gain property. 2011 turbo tax software , Amount of deduction — general rule. 2011 turbo tax software , Bargain sales. 2011 turbo tax software , When To Deduct, Time of making contribution. 2011 turbo tax software , Noncash Contributions, Additional records. 2011 turbo tax software , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). 2011 turbo tax software Charity benefit events Deduction amount for charitable contributions, Charity benefit events. 2011 turbo tax software Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. 2011 turbo tax software Checks As charitable contributions, Checks. 2011 turbo tax software Canceled checks as evidence of travel expenses, Canceled check. 2011 turbo tax software Constructive receipt of, Check received or available. 2011 turbo tax software Child Foster child, Rule 10. 2011 turbo tax software You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. 2011 turbo tax software You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. 2011 turbo tax software Child and dependent care credit, You can use Form 1040A if all of the following apply. 2011 turbo tax software Due diligence, Getting the information. 2011 turbo tax software Earned income, Earned income. 2011 turbo tax software Full-time student, Rule for student-spouse or spouse not able to care for self. 2011 turbo tax software Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. 2011 turbo tax software Child care, You can use Form 1040A if all of the following apply. 2011 turbo tax software Babysitting, Babysitting. 2011 turbo tax software Care providers, Childcare providers. 2011 turbo tax software Expenses, Child care expenses. 2011 turbo tax software Nursing care for healthy baby, not deductible as medical expense, Table 21-1. 2011 turbo tax software Medical and Dental Expenses Checklist. 2011 turbo tax software See Publication 502 for more information about these and other expenses. 2011 turbo tax software Child custody, Custodial parent and noncustodial parent. 2011 turbo tax software Child support, Child support payments. 2011 turbo tax software Alimony, difference from, Payments not alimony. 2011 turbo tax software , Alimony requirements. 2011 turbo tax software , Child support. 2011 turbo tax software Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. 2011 turbo tax software , Child tax credit. 2011 turbo tax software , Child Tax Credit Additional credit, Additional Child Tax Credit Amount of credit, Amount of Credit Claiming, procedure for, Claiming the Credit Limits, Special Rules, Limits on the Credit Modified adjusted gross income, Modified AGI. 2011 turbo tax software Married filing separately, Special Rules Qualifying child, Qualifying Child Child, qualifying, Qualifying Child Childcare Credit, Child and Dependent Care Credit Provider Taxpayer identification number, Provider Identification Test Children, Adoption Assistance, Personal Expenses (see also Adoption) Additional credit on child tax credit, Additional Child Tax Credit Adoption (see Adopted child) Babysitters, Babysitting. 2011 turbo tax software Birth of child Head of household, qualifying person to file as, Death or birth. 2011 turbo tax software , Death or birth. 2011 turbo tax software Social security number to be obtained, Born and died in 2013. 2011 turbo tax software Care providers, Childcare providers. 2011 turbo tax software (see also Child care) Child's tax, figuring of, Step 3. 2011 turbo tax software Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. 2011 turbo tax software Credit for, Who Should File, You can use Form 1040A if all of the following apply. 2011 turbo tax software (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. 2011 turbo tax software Death of child Head of household, qualifying person to file as, Death or birth. 2011 turbo tax software , Death or birth. 2011 turbo tax software Deductions, Line 2 (deductions). 2011 turbo tax software Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. 2011 turbo tax software Filing requirements, Child's earnings. 2011 turbo tax software As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. 2011 turbo tax software , Income from property received as a gift. 2011 turbo tax software Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. 2011 turbo tax software Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. 2011 turbo tax software Investment income of, Tax on unearned income of certain children. 2011 turbo tax software Investment income of child under age 18 Dependent filing requirements (Table 1-2), Do I Have To File a Return? Interest and dividends, Certain Children Under Age 19 or Full-Time Students Parents' election to report on Form 1040, Certain Children Under Age 19 or Full-Time Students, Investment income of child reported on parent's return. 2011 turbo tax software Kidnapped, Kidnapped child. 2011 turbo tax software , Kidnapped child. 2011 turbo tax software Net unearned income, figuring of, Step 1. 2011 turbo tax software Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. 2011 turbo tax software Property received as gift, income from, Income from property received as a gift. 2011 turbo tax software Signing return, parent for child, Spouse unable to sign. 2011 turbo tax software Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. 2011 turbo tax software Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. 2011 turbo tax software Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. 2011 turbo tax software Unearned income of, Tax on unearned income of certain children. 2011 turbo tax software Unearned income of certain children, Introduction Form 8615, use of (Figure 31-B), Parental information, providing of, Providing Parental Information (Form 8615, lines A–C) Parents' election to report on Form 1040, Parent's Election To Report Child's Interest and Dividends Trust income, Trust income. 2011 turbo tax software Unearned income defined, Unearned income defined. 2011 turbo tax software Chronic illness Accelerated payment of life insurance proceeds (see Accelerated death benefits) Long-term care (see Long-term care insurance contracts) Church employees Filing requirements (Table 1-3), Figuring tax. 2011 turbo tax software Churches, temples, etc. 2011 turbo tax software Charitable contributions to, Examples. 2011 turbo tax software , Table 24-1. 2011 turbo tax software Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. 2011 turbo tax software Citizen or resident test, Citizen or Resident Test Citizens outside U. 2011 turbo tax software S. 2011 turbo tax software Business travel outside U. 2011 turbo tax software S. 2011 turbo tax software , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. 2011 turbo tax software Standard meal allowance, Standard meal allowance for areas outside the continental United States. 2011 turbo tax software Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. 2011 turbo tax software S. 2011 turbo tax software Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. 2011 turbo tax software Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. 2011 turbo tax software Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. 2011 turbo tax software Civil service retirement benefits, Civil service retirement benefits. 2011 turbo tax software Civil suits, Court awards and damages. 2011 turbo tax software (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. 2011 turbo tax software Contributions that can be spent as individual wishes, not deductible charitable contribution, Contributions to Individuals Housing, Clergy Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. 2011 turbo tax software , Ministers' and military housing allowance. 2011 turbo tax software Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. 2011 turbo tax software Special income rules, Clergy Clerical help, deductibility of, Clerical Help and Office Rent Clients, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. 2011 turbo tax software Closing costs Real property transactions, Settlement costs. 2011 turbo tax software Sale of home, Settlement fees or closing costs. 2011 turbo tax software Clothing Military, Military uniforms. 2011 turbo tax software Moth damage, not casualty loss, Progressive deterioration. 2011 turbo tax software Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. 2011 turbo tax software Used clothing, charitable deduction for fair market value, Used clothing and household items. 2011 turbo tax software work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. 2011 turbo tax software Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. 2011 turbo tax software Coal and iron ore, Coal and iron ore. 2011 turbo tax software Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. 2011 turbo tax software Gains or losses from sale or trade of, Investment interest deducted. 2011 turbo tax software IRA investment in, Investment in Collectibles, Exception. 2011 turbo tax software College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. 2011 turbo tax software , Table 24-1. 2011 turbo tax software Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. 2011 turbo tax software Education costs, Qualified tuition programs (QTPs). 2011 turbo tax software (see also Qualified tuition programs) Employer-provided educational assistance, Qualified Education Expenses (see also Educational assistance) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. 2011 turbo tax software Commission drivers Deduction of expenses, Statutory employees. 2011 turbo tax software Commissions, Supplemental Wages Advance, Advance commissions and other earnings. 2011 turbo tax software IRAs with brokers, Brokers' commissions. 2011 turbo tax software , Brokers' commissions. 2011 turbo tax software Property basis to include when buyer pays, Settlement costs. 2011 turbo tax software Sharing of (kickbacks), Kickbacks. 2011 turbo tax software Unearned, deduction for repayment of, Advance commissions and other earnings. 2011 turbo tax software Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. 2011 turbo tax software Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. 2011 turbo tax software , Community property. 2011 turbo tax software Alimony, difference from, Payments not alimony. 2011 turbo tax software IRAs, Community property laws. 2011 turbo tax software Married filing separately, Community property states. 2011 turbo tax software Medical and dental expenses, Community property states. 2011 turbo tax software Commuting expenses, Commuting expenses. 2011 turbo tax software , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. 2011 turbo tax software Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. 2011 turbo tax software Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. 2011 turbo tax software Unemployment, Unemployment compensation. 2011 turbo tax software Computation of tax, Computations Equal amounts, Equal amounts. 2011 turbo tax software Negative amounts, Negative amounts. 2011 turbo tax software Rounding off dollars, Rounding off dollars. 2011 turbo tax software Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. 2011 turbo tax software , Condemnations. 2011 turbo tax software Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. 2011 turbo tax software Period of ownership and use, Previous home destroyed or condemned. 2011 turbo tax software Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. 2011 turbo tax software Constructive receipt of income, Constructive receipt. 2011 turbo tax software , Payment to an agent. 2011 turbo tax software , Constructive receipt. 2011 turbo tax software Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. 2011 turbo tax software , Contributions, Table 24-1. 2011 turbo tax software Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations, How To Report (see also Campaign contributions) (see also Charitable contributions) Nontaxable combat pay, Nontaxable combat pay. 2011 turbo tax software Political, Political Contributions Reservist repayments, Qualified reservist repayments. 2011 turbo tax software Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. 2011 turbo tax software Related party transactions, Losses on sales or trades of property. 2011 turbo tax software Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. 2011 turbo tax software Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. 2011 turbo tax software Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. 2011 turbo tax software Cooperative housing Dwelling unit used as home, Introduction Mortgage interest statements, Form 1098, Mortgage Interest Statement Real estate taxes, deduction of, Tenant-shareholders in a cooperative housing corporation. 2011 turbo tax software Sale or trade of Form 1099-S to report, Form 1099-S transactions. 2011 turbo tax software Period of ownership and use, Cooperative apartment. 2011 turbo tax software Cooperatives Patronage dividends, Patronage dividends. 2011 turbo tax software Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. 2011 turbo tax software Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. 2011 turbo tax software , Losses on sales or trades of property. 2011 turbo tax software Director fees as self-employment income, Corporate director. 2011 turbo tax software Reorganizations and nontaxable trade of stock, Corporate reorganizations. 2011 turbo tax software Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. 2011 turbo tax software Medical and Dental Expenses Checklist. 2011 turbo tax software See Publication 502 for more information about these and other expenses. 2011 turbo tax software Cosmetics Not deductible as medical expense, Table 21-1. 2011 turbo tax software Medical and Dental Expenses Checklist. 2011 turbo tax software See Publication 502 for more information about these and other expenses. 2011 turbo tax software Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. 2011 turbo tax software , Partly taxable. 2011 turbo tax software Cost-of-living allowances, Government cost-of-living allowances. 2011 turbo tax software Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. 2011 turbo tax software Examples of Charitable Contributions—A Quick Check, Membership fees or dues. 2011 turbo tax software Entertainment expense deduction not allowed, Club dues and membership fees. 2011 turbo tax software Coupon bonds, Coupon bonds. 2011 turbo tax software Court awards and damages (see Damages from lawsuits) Cousin, Cousin. 2011 turbo tax software Coverdell ESAs Additional tax on, Other taxes. 2011 turbo tax software CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. 2011 turbo tax software Charitable contributions charged to, Credit card. 2011 turbo tax software Finance charges, not deductible, Personal Interest Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. 2011 turbo tax software , Credit for child and dependent care expenses. 2011 turbo tax software Credit for prior year minimum tax Nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Credit for the elderly or the disabled, Credit for the elderly or the disabled. 2011 turbo tax software , Credit for the elderly or the disabled. 2011 turbo tax software Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. 2011 turbo tax software Credit reports Costs not included in property basis, Settlement costs. 2011 turbo tax software Fees for, not deductible, Items You Cannot Deduct Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds Credits, Credits. 2011 turbo tax software , Earned income credit. 2011 turbo tax software , Credit for child and dependent care expenses. 2011 turbo tax software , Credit for the elderly or the disabled. 2011 turbo tax software , Earned income credit. 2011 turbo tax software , Credit for child and dependent care expenses. 2011 turbo tax software , Credit for the elderly or the disabled. 2011 turbo tax software , Earned income credit. 2011 turbo tax software Alternative motor vehicle, Alternative Motor Vehicle Credit American opportunity, Special Rules Build America bonds (see Credit to holders of tax credit bonds) Capital gains, undistributed, credit for tax on, Undistributed capital gains of mutual funds and REITs. 2011 turbo tax software , Credit for Tax on Undistributed Capital Gain Child and dependent care, Child and Dependent Care Credit (see Child and dependent care credit) Child tax (see Child tax credit) Clean renewable energy bonds (see Credit to holders of tax credit bonds) Earned income, Earned Income Credit (EIC) (see Earned income credit) Elderly or the disabled, Credit for the Elderly or the Disabled Excess withholding, Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Foreign tax, Foreign Tax Credit Health coverage, Health Coverage Tax Credit Lifetime learning (see Lifetime learning credit) Mortgage interest, Mortgage Interest Credit Nonrefundable credits, Nonrefundable Credits Plug-in electric drive motor vehicle, Plug-in Electric Drive Motor Vehicle Credit Prior year minimum tax (AMT), nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Qualified energy conservation bonds (see Credit to holders of tax credit bonds) Qualified school construction bonds (see Credit to holders of tax credit bonds) Qualified zone academy bonds (see Credit to holders of tax credit bonds) Refundable credits, Refundable Credits Residential energy, Residential Energy Credits Retirement savings contribution, Retirement Savings Contributions Credit (Saver's Credit) Cremation Not deductible as medical expense, Table 21-1. 2011 turbo tax software Medical and Dental Expenses Checklist. 2011 turbo tax software See Publication 502 for more information about these and other expenses. 2011 turbo tax software Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. 2011 turbo tax software Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. 2011 turbo tax software Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. 2011 turbo tax software Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. 2011 turbo tax software D Daily allowance (see Per diem) Damage to property, Nonbusiness Casualty and Theft Losses (see also Casualty losses) Disasters, Employer's emergency disaster fund. 2011 turbo tax software , Disaster relief. 2011 turbo tax software (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. 2011 turbo tax software Medical expenses as part of settlement, Damages for Personal Injuries Dating your return, Signatures Daycare centers, You can use Form 1040A if all of the following apply. 2011 turbo tax software , Childcare providers. 2011 turbo tax software , Care outside your home. 2011 turbo tax software (see also Child and dependent care credit) (see also Child care) De minimis benefits, De Minimis (Minimal) Benefits Deadlines (see Due dates) Death (see Decedents) Death benefits Accelerated, Accelerated Death Benefits, Exclusion for terminal illness. 2011 turbo tax software Life insurance proceeds (see Life insurance) Public safety officers who died or were killed in line of duty, tax exclusion, Public Safety Officer Killed in the Line of Duty Death of child, Death or birth of child. 2011 turbo tax software Death of dependent, Death or birth. 2011 turbo tax software Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. 2011 turbo tax software , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. 2011 turbo tax software Paid by another, Debts paid for you. 2011 turbo tax software Payoff of debt included in sales transaction, Debt paid off. 2011 turbo tax software Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. 2011 turbo tax software Refund offset against, Refunds. 2011 turbo tax software , Offset against debts. 2011 turbo tax software Deceased taxpayers (see Decedents) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators) Capital loss of, Decedent's capital loss. 2011 turbo tax software Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. 2011 turbo tax software Due dates, Filing for a decedent. 2011 turbo tax software Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. 2011 turbo tax software Spouse's death, Spouse died during the year. 2011 turbo tax software , Spouse died. 2011 turbo tax software Standard deduction, Decedent's final return. 2011 turbo tax software Transfer of property at death, Other property transactions. 2011 turbo tax software Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. 2011 turbo tax software Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. 2011 turbo tax software , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. 2011 turbo tax software , Meals and Incidental Expenses, Entertainment Expenses (see also Bad debts) (see also Capital losses) (see also Entertainment expenses) (see also Personal exemption) (see also Points) (see also Recovery of amounts previously deducted) (see also Standard deduction) Alimony, deductible by payer, How To Deduct Alimony Paid Casualty losses, Casualty and Theft Losses of Income-Producing Property (see Capital losses) Changing claim after filing, need to amend, Amended Returns and Claims for Refund Charitable contributions, Contributions, How To Report (see also Charitable contributions) Dental expenses (see Medical and dental expenses) Depreciation, Depreciation and section 179 deduction. 2011 turbo tax software Educator expenses, Educator Expenses Estate, Excess Deductions of an Estate Fee-basis government officials, Special Rules Impairment-related work expenses, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. 2011 turbo tax software Interest (see Interest payments) Investment expenses, Investment expenses. 2011 turbo tax software IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. 2011 turbo tax software Medical and Dental Expenses Checklist. 2011 turbo tax software See Publication 502 for more information about these and other expenses. 2011 turbo tax software Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. 2011 turbo tax software (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. 2011 turbo tax software Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. 2011 turbo tax software Performing artists' expenses, Expenses of certain performing artists. 2011 turbo tax software Prepaid insurance premiums, Prepaid insurance premiums. 2011 turbo tax software Prescription medicines, Table 21-1. 2011 turbo tax software Medical and Dental Expenses Checklist. 2011 turbo tax software See Publication 502 for more information about these and other expenses. 2011 turbo tax software Rental expenses, When to deduct. 2011 turbo tax software Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. 2011 turbo tax software Car expenses, Depreciation and section 179 deductions. 2011 turbo tax software Self-employed persons Health insurance premiums, Health Insurance Costs for Self-Employed Persons Social security and railroad retirement benefits, Deductions Related to Your Benefits Standard deduction, Standard Deduction, Married persons who filed separate returns. 2011 turbo tax software Stop-smoking programs, Table 21-1. 2011 turbo tax software Medical and Dental Expenses Checklist. 2011 turbo tax software See Publication 502 for more information about these and other expenses. 2011 turbo tax software Student loan interest deduction (see Student loans) Theft loss, Casualty and Theft Losses of Income-Producing Property Transportation expenses (see Travel and transportation expenses) Union dues (see Labor unions) Work-related education, What Expenses Can Be Deducted Deeds Preparation costs for, Amounts charged for services. 2011 turbo tax software Recording fees, basis to include, Real estate taxes. 2011 turbo tax software Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. 2011 turbo tax software Nonqualified plans, Nonqualified deferred compensation plans. 2011 turbo tax software Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. 2011 turbo tax software Delivery services, Private delivery services. 2011 turbo tax software Business-related travel expense, Table 26-1. 2011 turbo tax software Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 2011 turbo tax software Demutualization of life insurance companies, Demutualization of life insurance companies. 2011 turbo tax software Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. 2011 turbo tax software Medical and Dental Expenses Checklist. 2011 turbo tax software See Publication 502 for more information about these and other expenses. 2011 turbo tax software Dependent care Benefits, Dependent care benefits. 2011 turbo tax software , Dependent Care Benefits Center, Dependent care center. 2011 turbo tax software Credit for, Child and Dependent Care Credit Dependent taxpayer test, Dependent Taxpayer Test Dependents, Who Should File, You can use Form 1040A if all of the following apply. 2011 turbo tax software , Exception for adopted child. 2011 turbo tax software , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). 2011 turbo tax software (see also Child tax credit) Birth of, Death or birth. 2011 turbo tax software Born and died within year, Exception. 2011 turbo tax software , Born and died in 2013. 2011 turbo tax software Death of, Death or birth. 2011 turbo tax software Deceased dependent's medical and dental expenses, What if you pay medical expenses of a deceased spouse or dependent? Disabled dependent care expenses, deduction for, Disabled Dependent Care Expenses Exemption for, Exemptions for Dependents Filing requirements, Child's earnings. 2011 turbo tax software Earned income, unearned income, and gross income levels (Table 1-2), Do I Have To File a Return? Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Medical and dental expenses, Dependent Qualifying child, Qualifying Child, Qualifying Child Qualifying relative, Qualifying Relative, Qualifying Child Social security number, Dependent's SSN. 2011 turbo tax software Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). 2011 turbo tax software , Taxpayer identification numbers for aliens. 2011 turbo tax software Alien dependents, Born and died in 2013. 2011 turbo tax software Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. 2011 turbo tax software Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. 2011 turbo tax software Deposits, Fees and deposits. 2011 turbo tax software Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. 2011 turbo tax software Depreciation Adjustment to basis for, Depreciation and section 179 deduction. 2011 turbo tax software Cars, Depreciation and section 179 deductions. 2011 turbo tax software Change of use of property, Basis for depreciation. 2011 turbo tax software Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. 2011 turbo tax software Form 4562 Rental property depreciation, Depreciation Home computer, Depreciation on Home Computer Property used in trade or business, as noncapital assets, Capital Assets and Noncapital Assets Real property Gain from disposition of property, Depreciation after May 6, 1997. 2011 turbo tax software Land, no depreciation of, Land. 2011 turbo tax software Rental property, Depreciation. 2011 turbo tax software , Depreciation Designated Roth Account Defined. 2011 turbo tax software , Designated Roth accounts. 2011 turbo tax software Designated Roth account, Designated Roth accounts. 2011 turbo tax software , Designated Roth accounts. 2011 turbo tax software Destroyed records, Destroyed records. 2011 turbo tax software Diaper service, Table 21-1. 2011 turbo tax software Medical and Dental Expenses Checklist. 2011 turbo tax software See Publication 502 for more information about these and other expenses. 2011 turbo tax software Differential wage payments, Differential wage payments. 2011 turbo tax software Differential wages Wages for reservists Military reserves, Differential wage payments. 2011 turbo tax software Direct deposit of refunds, Refunds Directors' fees, Corporate director. 2011 turbo tax software Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. 2011 turbo tax software , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. 2011 turbo tax software Armed forces, Disability. 2011 turbo tax software Blind (see Blind persons) Cafeteria plans, Cafeteria plans. 2011 turbo tax software Credit for (see Elderly or disabled, credit for) Dependent who is disabled, deduction for care expenses, Disabled Dependent Care Expenses Guide dogs, deductible as medical expense, Table 21-1. 2011 turbo tax software Medical and Dental Expenses Checklist. 2011 turbo tax software See Publication 502 for more information about these and other expenses. 2011 turbo tax software Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. 2011 turbo tax software Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. 2011 turbo tax software Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. 2011 turbo tax software Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. 2011 turbo tax software Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. 2011 turbo tax software Social security and railroad retirement benefits, deductions for, Disability payments. 2011 turbo tax software Special school or home for, deductibility of medical expense, Table 21-1. 2011 turbo tax software Medical and Dental Expenses Checklist. 2011 turbo tax software See Publication 502 for more information about these and other expenses. 2011 turbo tax software Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. 2011 turbo tax software Workers' compensation, Workers' Compensation Disability Income, Disability income. 2011 turbo tax software Disability benefits Earned income credit, Form 4029. 2011 turbo tax software Disability insurance payments Earned income credit, Disability insurance payments. 2011 turbo tax software Disability, permanent and total disability, Permanent and total disability. 2011 turbo tax software Disabled Child, Permanently and totally disabled. 2011 turbo tax software Dependent, Disabled dependent working at sheltered workshop. 2011 turbo tax software Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. 2011 turbo tax software , Disaster relief payments. 2011 turbo tax software , Disaster relief. 2011 turbo tax software (see also Terrorist attacks) Cash gifts to victims, Cash gifts. 2011 turbo tax software Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. 2011 turbo tax software Unemployment assistance, Types of unemployment compensation. 2011 turbo tax software Employer's emergency disaster fund, Employer's emergency disaster fund. 2011 turbo tax software Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. 2011 turbo tax software Grants or payments, Disaster relief grants. 2011 turbo tax software Replacement of lost or destroyed property, Disaster relief. 2011 turbo tax software Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. 2011 turbo tax software , Adjusted Basis Disclosure statement, Disclosure statement. 2011 turbo tax software Discount, bonds and notes issued at, Original Issue Discount (OID) Discounted debt instruments Capital gain or loss, Discounted Debt Instruments Discounts Employee discounts, effect on basis, Bargain purchases. 2011 turbo tax software Distributions, Eligible rollover distributions. 2011 turbo tax software (see also Rollovers) Early (see Early withdrawal from deferred interest account) Liquidating distributions, Liquidating Distributions Lump sum (see Lump-sum distributions) Nondividend distributions, Nondividend Distributions Qualified charitable, Qualified charitable distributions (QCD). 2011 turbo tax software Qualified reservist, Qualified reservist distributions. 2011 turbo tax software Required minimum distributions, Required distributions. 2011 turbo tax software , Required distributions. 2011 turbo tax software , When Must You Withdraw IRA Assets? (Required Minimum Distributions) (see also Individual retirement arrangements (IRAs)) (see also Pensions) Return of capital, Nondividend Distributions District of Columbia First-time homebuyer credit, Decreases to basis. 2011 turbo tax software Dividends, Dividends and Other Distributions, Form 1099-DIV. 2011 turbo tax software , More information. 2011 turbo tax software (see also Form 1099-DIV) Alaska Permanent Fund (see Alaska Permanent Fund dividends) As stock dividends and stock rights, Distributions of Stock and Stock Rights Backup withholding, Backup withholding. 2011 turbo tax software Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. 2011 turbo tax software Buying more stock with, Dividends Used to Buy More Stock Defined, Introduction Exempt-interest dividends, Other Distributions Expenses related to, deduction of, Expenses related to dividend income. 2011 turbo tax software Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. 2011 turbo tax software Insurance dividends, Dividends on insurance policies. 2011 turbo tax software Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. 2011 turbo tax software Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. 2011 turbo tax software Qualified, Qualified Dividends, Qualified dividends. 2011 turbo tax software Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. 2011 turbo tax software Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. 2011 turbo tax software Sold stock, Dividends on stock sold. 2011 turbo tax software Stockholder debts when canceled as, Stockholder debt. 2011 turbo tax software Veterans' insurance, Dividends on veterans' insurance. 2011 turbo tax software Divorced parents, Children of divorced or separated parents (or parents who live apart). 2011 turbo tax software , Applying this special rule to divorced or separated parents (or parents who live apart). 2011 turbo tax software Divorced taxpayers, Alimony. 2011 turbo tax software (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. 2011 turbo tax software Child custody, Custodial parent and noncustodial parent. 2011 turbo tax software Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. 2011 turbo tax software Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. 2011 turbo tax software , Divorced persons. 2011 turbo tax software IRAs, Kay Bailey Hutchison Spousal IRA. 2011 turbo tax software , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. 2011 turbo tax software Mortgage interest, payment as alimony, Divorced or separated individuals. 2011 turbo tax software Personal exemption, Divorced or separated spouse. 2011 turbo tax software Real estate taxes, allocation of, Divorced individuals. 2011 turbo tax software Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. 2011 turbo tax software Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. 2011 turbo tax software Domestic help Withholding, Household workers. 2011 turbo tax software Domestic help, no exemption for, Housekeepers, maids, or servants. 2011 turbo tax software