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Amended Tax Return

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Amended Tax Return

Amended tax return Index A Adopted child, Adopted child. Amended tax return Adoption taxpayer identification number (ATIN), Married child. Amended tax return Age test (see Qualifying child) Alaska Permanent Fund dividends, Rule 6—Your Investment Income Must Be $3,300 or Less Alimony, Income That Is Not Earned Income Annuities, Income That Is Not Earned Income Armed forces, Nontaxable military pay. Amended tax return , Military personnel stationed outside the United States. Amended tax return , Temporary absences. Amended tax return , Joint Return Test, Military personnel stationed outside the United States. Amended tax return , Nontaxable combat pay. Amended tax return Assistance (see Tax help) B Basic Allowance for Housing (BAH), Nontaxable military pay. Amended tax return Basic Allowance for Subsistence (BAS), Nontaxable military pay. Amended tax return C Child Adopted child, Adopted child. Amended tax return Birth or death of, Birth or death of child. Amended tax return Foster child, Relationship Test, Foster child. Amended tax return , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Kidnapped child, Kidnapped child. Amended tax return Married child, Married child. Amended tax return Child support, Income That Is Not Earned Income Clergy, Clergy. Amended tax return Combat zone pay, Nontaxable combat pay. Amended tax return Community property, Community property. Amended tax return , Community property. Amended tax return D Detailed examples, Chapter 6—Detailed Examples Disability benefits, Disability Benefits Disallowance of the EIC, Chapter 5—Disallowance of the EIC Dividend income, Income That Is Not Earned Income Divorced parents, special rule, Special rule for divorced or separated parents (or parents who live apart). Amended tax return Domestic partner, Nevada, Washington, and California domestic partners. Amended tax return E Earned income, Rule 7—You Must Have Earned Income, Earned Income Earned income credit (EIC), EIC Table EITC Assistant, Is There Help Online? Extended active duty, Extended active duty. Amended tax return , Military personnel stationed outside the United States. Amended tax return F Figuring EIC yourself, Chapter 4—Figuring and Claiming the EIC, How To Figure the EIC Yourself Filing status: Head of household, Rule 3—Your Filing Status Cannot Be Married Filing Separately Married filing separately, Rule 3—Your Filing Status Cannot Be Married Filing Separately Forms: 1040, Do I Need This Publication?, Adjusted gross income (AGI). Amended tax return , No SSN. Amended tax return , Form 1040. Amended tax return 1040A, Adjusted gross income (AGI). Amended tax return , No SSN. Amended tax return , Form 1040A. Amended tax return 1040EZ, Adjusted gross income (AGI). Amended tax return , No SSN. Amended tax return , Form 1040EZ. Amended tax return 1040X, Rule 2—You Must Have a Valid Social Security Number (SSN), Filing deadline approaching and still no SSN. Amended tax return 2555, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 2555–EZ, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 4029, Minister's housing. Amended tax return , Approved Form 4361 or Form 4029, Form 4029. Amended tax return 4361, Minister's housing. Amended tax return , Approved Form 4361 or Form 4029, Form 4361. Amended tax return 4797, Do I Need This Publication? 4868, Filing deadline approaching and still no SSN. Amended tax return 8814, Do I Need This Publication? 8862, Chapter 5—Disallowance of the EIC, Form 8862 Foster care payments, Income That Is Not Earned Income Foster child, Relationship Test, Foster child. Amended tax return , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Fraud, Exception 2. Amended tax return , Are You Prohibited From Claiming the EIC for a Period of Years? Free tax services, Free help with your tax return. Amended tax return H Head of household, Community property. Amended tax return , Spouse did not live with you. Amended tax return , Community property. Amended tax return , Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC, Applying Rule 9 to divorced or separated parents (or parents who live apart). Amended tax return Help (see Tax help) Home Homeless shelter, Rule 14—You Must Have Lived in the United States More Than Half of the Year Military, Rule 14—You Must Have Lived in the United States More Than Half of the Year United States, Rule 14—You Must Have Lived in the United States More Than Half of the Year Homeless, Homeless shelter. Amended tax return , Homeless shelter. Amended tax return I Income that is not earned income, Income That Is Not Earned Income Individual taxpayer identification number (ITIN), Other taxpayer identification number. Amended tax return , Married child. Amended tax return Inmate, Earnings while an inmate. Amended tax return , Figuring earned income. Amended tax return Interest, Income That Is Not Earned Income Investment income, Rule 6—Your Investment Income Must Be $3,300 or Less IRS can figure EIC for you, IRS Will Figure the EIC for You J Joint return test (see Qualifying child) K Kidnapped child, Kidnapped child. Amended tax return M Married child, Married child. Amended tax return Married filing a joint return, Rule 4—You Must Be a U. Amended tax return S. Amended tax return Citizen or Resident Alien All Year Married filing separately, Spouse did not live with you. Amended tax return Military Combat pay, Nontaxable military pay. Amended tax return Nontaxable pay, Nontaxable military pay. Amended tax return Outside U. Amended tax return S. Amended tax return , Military personnel stationed outside the United States. Amended tax return Minister, Net earnings from self-employment. Amended tax return , Minister's housing. Amended tax return , Church employees. Amended tax return N Net earnings, self-employment, Net earnings from self-employment. Amended tax return Nonresident alien, Rule 4—You Must Be a U. Amended tax return S. Amended tax return Citizen or Resident Alien All Year, Step 1. Amended tax return O Online help EITC Assistant, Is There Help Online? P Parents, divorced or separated, Married child. Amended tax return , Examples. Amended tax return , Special rule for divorced or separated parents (or parents who live apart). Amended tax return Passive activity, Worksheet 1. Amended tax return Investment Income If You Are Filing Form 1040 Pensions, Income That Is Not Earned Income Permanently and totally disabled, Permanently and totally disabled. Amended tax return Prisoner, Figuring earned income. Amended tax return Publications (see Tax help) Q Qualifying child, Can I Claim the EIC?, Do I Have To Have A Child To Qualify For The EIC?, Chapter 2—Rules If You Have a Qualifying Child Age test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests, Age Test Home, Residency Test Joint return test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Permanently and totally disabled, Permanently and totally disabled. Amended tax return Relationship test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Residency test, Residency Test United States, Residency Test R Railroad retirement benefits, Income That Is Not Earned Income Registered domestic partner, Nevada, Washington, and California domestic partners. Amended tax return Relationship test (see Qualifying child) Reminders, Reminders Residency test (see Qualifying child) S Salaries, wages, and tips, Earned Income, Wages, salaries, and tips. Amended tax return , Earned Income Schedules: C, EIC Worksheet A. Amended tax return , EIC Worksheet B. Amended tax return C-EZ, EIC Worksheet A. Amended tax return , EIC Worksheet B. Amended tax return EIC, Chapter 2—Rules If You Have a Qualifying Child, Kidnapped child. Amended tax return , Figuring earned income. Amended tax return , Nontaxable combat pay. Amended tax return , How To Figure the EIC Yourself, When to use the optional methods of figuring net earnings. Amended tax return , Schedule EIC SE, Figuring earned income. Amended tax return , Clergy. Amended tax return , Church employees. Amended tax return , EIC Worksheet A. Amended tax return , EIC Worksheet B. Amended tax return , Net earnings from self-employment $400 or more. Amended tax return , When to use the optional methods of figuring net earnings. Amended tax return , When both spouses have self-employment income. Amended tax return School, School defined. Amended tax return Self-employed persons, Rule 7—You Must Have Earned Income, Figuring earned income. Amended tax return , EIC Worksheet B. Amended tax return Self-employment income, Earned Income Self-employment tax, Net earnings from self-employment $400 or more. Amended tax return Separated parents, special rule, Married child. Amended tax return Social security benefits, Income That Is Not Earned Income Social security number (SSN), Rule 2—You Must Have a Valid Social Security Number (SSN), Valid for work only with INS authorization or DHS authorization. Amended tax return , No SSN. Amended tax return , Getting an SSN. Amended tax return , Married child. Amended tax return , Exception for math or clerical errors. Amended tax return Statutory employee, Statutory employee. Amended tax return , Figuring earned income. Amended tax return , EIC Worksheet A. Amended tax return , Statutory employees. Amended tax return Strike benefits, Strike benefits. Amended tax return Student, Student defined. Amended tax return T Tax help, How To Get Tax Help Taxpayer identification number Adoption identification number (ATIN), Married child. Amended tax return Individual taxpayer identification number (ITIN), Other taxpayer identification number. Amended tax return Social security number (SSN), Other taxpayer identification number. Amended tax return Tiebreaker rules, Tiebreaker rules. Amended tax return Tips, wages, and salaries, Earned Income, Wages, salaries, and tips. Amended tax return , Earned Income TTY/TDD information, How To Get Tax Help U Unemployment compensation, Income That Is Not Earned Income United States, United States. Amended tax return V Veterans' benefits, Income That Is Not Earned Income W Wages, salaries, and tips, Earned Income, Wages, salaries, and tips. Amended tax return , Earned Income Welfare benefits, Income That Is Not Earned Income Workers' compensation benefits, Income That Is Not Earned Income Workfare payments, Workfare payments. Amended tax return Worksheet 1, Worksheet 1. Amended tax return Investment Income If You Are Filing Form 1040 Worksheet 2, Worksheet 2. Amended tax return Worksheet for Line 4 of Worksheet 1 Prev  Up     Home   More Online Publications
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IRS Releases FY 2013 Data Book

 

IR-2014-34, March 21, 2014

WASHINGTON — The Internal Revenue Service today released the 2013 IRS Data Book, a snapshot of agency activities for the fiscal year.

The report describes activities conducted by the IRS from Oct. 1, 2012, to Sept. 30, 2013, and includes information about returns filed, taxes collected, enforcement, taxpayer assistance and the IRS budget and workforce, among others.

During fiscal year 2013, the IRS collected almost $2.9 trillion in federal revenue and processed 240 million returns, of which 151 million were filed electronically. Out of the 146 million individual income tax returns filed, almost 83 percent were e-filed. More than 118 million individual income tax return filers received a tax refund, which totaled almost $312.8 billion. On average, the IRS spent 41 cents to collect $100 in tax revenue during the fiscal year, matching low-cost results for 2008 and 2001.

The IRS examined just under one percent of all tax returns filed and about one percent of all individual income tax returns during fiscal year 2013. Of the 1.4 million individual tax returns examined, over 39,000 resulted in additional refunds. The IRS provided taxpayer assistance through 456 million visits to IRS.gov and assisted almost 91 million taxpayers through its toll-free telephone helpline or at walk-in sites.

An electronic version of the 2013 Data Book can be found on the Tax Stats page of IRS.gov.

Printed copies of the IRS Data Book, Publication 55B, will be available by mid-April 2014 from the U.S. Government Printing Office. To obtain a copy, write to the Superintendent of Documents, P.O. Box 371954, Pittsburgh, PA 15250-7954, or call (202) 512-1800 for voicemail, or fax a request to (202) 512-2250.

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Page Last Reviewed or Updated: 21-Mar-2014

The Amended Tax Return

Amended tax return 4. Amended tax return   Deductions Table of Contents Standard DeductionStandard Deduction for Dependents Itemized DeductionsMedical and Dental Expenses Most taxpayers have a choice of taking a standard deduction or itemizing their deductions. Amended tax return You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. Amended tax return If you have a choice, you should use the method that gives you the lower tax. Amended tax return Standard Deduction The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. Amended tax return Generally, the standard deduction amounts are adjusted each year for inflation. Amended tax return In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. Amended tax return Persons not eligible for the standard deduction. Amended tax return   Your standard deduction is zero and you should itemize any deductions you have if: You are married and filing a separate return, and your spouse itemizes deductions, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. Amended tax return You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. Amended tax return   If you are a nonresident alien who is married to a U. Amended tax return S. Amended tax return citizen or resident alien at the end of the year, you can choose to be treated as a U. Amended tax return S. Amended tax return resident. Amended tax return See Publication 519, U. Amended tax return S. Amended tax return Tax Guide for Aliens. Amended tax return If you make this choice, you can take the standard deduction. Amended tax return Decedent's final return. Amended tax return   The amount of the standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. Amended tax return However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. Amended tax return Higher standard deduction for age (65 or older). Amended tax return   If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. Amended tax return You are considered age 65 on the day before your 65th birthday. Amended tax return Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. Amended tax return Higher standard deduction for blindness. Amended tax return   If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. Amended tax return You qualify for this benefit if you are totally or partly blind. Amended tax return Not totally blind. Amended tax return   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is not more than 20 degrees. Amended tax return   If your eye condition will never improve beyond these limits, the statement should include this fact. Amended tax return You must keep the statement in your records. Amended tax return   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. Amended tax return Spouse 65 or older or blind. Amended tax return   You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and an exemption for your spouse could not be claimed by another taxpayer. Amended tax return    You cannot claim the higher standard deduction for an individual other than yourself and your spouse. Amended tax return Example. Amended tax return This example illustrates how to determine your standard deduction using Worksheet 4-1. Amended tax return Bill and Lisa are filing a joint return for 2013. Amended tax return Both are over age 65. Amended tax return Neither is blind, and neither can be claimed as a dependent. Amended tax return They do not itemize deductions, so they use Worksheet 4-1. Amended tax return Because they are married filing jointly, they enter $12,200 on line 1. Amended tax return They check the “No” box on line 2, so they also enter $12,200 on line 4. Amended tax return Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. Amended tax return They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. Amended tax return Standard Deduction for Dependents The standard deduction for an individual for whom an exemption can be claimed on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). Amended tax return However, the standard deduction may be higher if the individual is 65 or older or blind. Amended tax return If an exemption for you (or your spouse if you are filing jointly) can be claimed on someone else's return, use Worksheet 4-1, if applicable, to determine your standard deduction. Amended tax return Worksheet 4-1. Amended tax return 2013 Standard Deduction Worksheet Caution. Amended tax return If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. Amended tax return If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. Amended tax return Put the total number of boxes checked in box c and go to line 1. Amended tax return a. Amended tax return You   Born before  January 2, 1949     Blind b. Amended tax return Your spouse, if claiming  spouse's exemption   Born before January 2, 1949     Blind c. Amended tax return Total boxes checked             1. Amended tax return Enter the amount shown below for your filing status. Amended tax return               Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950   1. Amended tax return           2. Amended tax return Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  No. Amended tax return Skip line 3; enter the amount from line 1 on line 4. Amended tax return   Yes. Amended tax return Go to line 3. Amended tax return         3. Amended tax return Is your earned income* more than $650?               Yes. Amended tax return Add $350 to your earned income. Amended tax return Enter the total   3. Amended tax return         No. Amended tax return Enter $1,000 4. Amended tax return Enter the smaller of line 1 or line 3 4. Amended tax return   5. Amended tax return If born before January 2, 1949, or blind, multiply the number in box c by $1,200 ($1,500 if single or head of household). Amended tax return Enter the result here. Amended tax return Otherwise, enter -0- 5. Amended tax return   6. Amended tax return Add lines 4 and 5. Amended tax return This is your standard deduction for 2013. Amended tax return 6. Amended tax return   * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Amended tax return It also includes any amount received as a scholarship that you must include in your income. Amended tax return Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27 (or the amount you reported on Form 1040A, line 7). Amended tax return Itemized Deductions Some individuals should itemize their deductions because it will save them money. Amended tax return Others should itemize because they do not qualify for the standard deduction. Amended tax return See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. Amended tax return You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. Amended tax return For more information, see Overall limitation, later. Amended tax return Medical and dental expenses, some taxes, certain interest expenses, charitable contributions, casualty and theft losses, and certain other miscellaneous expenses may be itemized as deductions on Schedule A (Form 1040). Amended tax return You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Cannot take the standard deduction, Had uninsured medical or dental expenses that are more than 10% of your adjusted gross income (or more than 7. Amended tax return 5% of your adjusted gross income if either you or your spouse is age 65 or older), Paid interest on your home, Paid real estate or personal property taxes, Paid mortgage insurance premiums, Paid state and local income or general sales taxes, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities (see Publication 526, Charitable Contributions), or Have total itemized deductions that are more than the standard deduction that applies to you. Amended tax return See the Schedule A (Form 1040) instructions for more information. Amended tax return Overall limitation. Amended tax return   You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000, if married filing separately, $250,000, if single, $275,000, if head of household, or $300,000, if married filing jointly or qualifying widow(er). Amended tax return  If your adjusted gross income exceeds the applicable amount, you will use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your total itemized deductions. Amended tax return Medical and Dental Expenses You can deduct certain medical and dental expenses you paid for yourself, your spouse, and your dependent(s) if you itemize your deductions on Schedule A (Form 1040). Amended tax return Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. Amended tax return For more information, see the following discussions of selected items, which are presented in alphabetical order. Amended tax return A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. Amended tax return Table 4-1. Amended tax return Medical and Dental Expenses Checklist You can include: You cannot include: Bandages Capital expenses for equipment or improvements to your home needed for medical care (see Publication 502) Certain weight-loss expenses for obesity Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. Amended tax return ) Lead-based paint removal (see Publication 502) Long-term care contracts, qualified (see Publication 502) Meals and lodging provided by a hospital during medical treatment Medical and hospital insurance premiums Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Publication 502) Special items (artificial limbs, false teeth, eyeglasses, contact lenses, hearing aids, crutches, wheelchair, etc. Amended tax return ) Special education for mentally or physically disabled persons (see Publication 502) Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services (see Publication 502) Contributions to Archer MSAs (see Publication 969) Bottled water Diaper service Expenses for your general health (even if following your doctor's advice) such as: —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pretax basis) (see Publication 502) Funeral, burial, or cremation expenses Health savings account payments for medical expenses (see Publication 502) Illegal operation or treatment Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. Amended tax return Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases (see Publication 502) Surgery for purely cosmetic reasons (see Publication 502) Toothpaste, toiletries, cosmetics, etc. Amended tax return Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease You can deduct only the amount of your medical and dental expenses that is more than 10% of your adjusted gross income (or that is more than 7. Amended tax return 5% of your adjusted gross income if you or your spouse is age 65 or older). Amended tax return What to include. Amended tax return   Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. Amended tax return If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Amended tax return 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. Amended tax return You can include medical expenses you charge to your credit card in the year the charge is made. Amended tax return It does not matter when you actually pay the amount charged. Amended tax return Home Improvements You can include in medical expenses amounts you pay for home improvements if their main purpose is medical care for you, your spouse, or your dependent. Amended tax return Only reasonable costs to accommodate a home to your disabled condition (or that of your spouse or your dependent(s) who live with you) are considered medical care. Amended tax return Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. Amended tax return Publication 502 contains additional information and examples, including a capital expense worksheet, to assist you in figuring the amount of the capital expense that you can include in your medical expenses. Amended tax return Also, see Publication 502 for information about deductible operating and upkeep expenses related to such capital expense items, and for information about improvements, for medical reasons, to property rented by a person with disabilities. Amended tax return Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. Amended tax return This is a personal expense that is not deductible. Amended tax return However, you may be able to include certain expenses paid to a person providing nursing-type services. Amended tax return For more information, see Nursing Services , later. Amended tax return Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Amended tax return For more information, see Qualified long-term care services under Long-Term Care, later. Amended tax return 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. Amended tax return This includes amounts paid for meals and lodging. Amended tax return Also, see Meals and Lodging , later. Amended tax return 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. Amended tax return Qualified long-term care services. Amended tax return   Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided under a plan of care prescribed by a licensed health care practitioner. Amended tax return Chronically ill individual. Amended tax return    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. Amended tax return 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. Amended tax return Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Amended tax return He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Amended tax return Maintenance and personal care services. Amended tax return    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). Amended tax return Qualified long-term care insurance contracts. Amended tax return   A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. Amended tax return 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. Amended tax return   The amount of qualified long-term care premiums you can include is limited. Amended tax return You can include the following as medical expenses on Schedule A (Form 1040). Amended tax return Qualified long-term care premiums up to the following amounts. Amended tax return Age 40 or under – $360. Amended tax return Age 41 to 50 – $680. Amended tax return Age 51 to 60 – $1,360. Amended tax return Age 61 to 70 – $3,640. Amended tax return Age 71 or over – $4,550. Amended tax return Unreimbursed expenses for qualified long-term care services. Amended tax return Note. Amended tax return The limit on premiums is for each person. Amended tax return Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if your main reason for being there is to receive medical care. Amended tax return You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. Amended tax return You can include the cost of such lodging while away from home if all of the following requirements are met. Amended tax return The lodging is primarily for, and essential to, medical care. Amended tax return 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. Amended tax return The lodging is not lavish or extravagant under the circumstances. Amended tax return There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Amended tax return The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. Amended tax return You can include lodging for a person traveling with the person receiving the medical care. Amended tax return 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. Amended tax return (Meals are not included. Amended tax return ) Nursing home. Amended tax return   You can include in medical expenses the cost of medical care in a nursing home or a home for the aged for yourself, your spouse, or your dependent(s). Amended tax return This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. Amended tax return   Do not include the cost of meals and lodging if the reason for being in the home is personal. Amended tax return However, you can include in medical expenses the part of the cost that is for medical or nursing care. Amended tax return Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Amended tax return Policies can provide payment for: Hospitalization, surgical fees, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Qualified long-term care insurance contracts (subject to the additional limits included in the discussion on qualified long-term care insurance contracts under Long-Term Care , earlier). Amended tax return 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. Amended tax return The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. Amended tax return Medicare Part A. Amended tax return   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare Part A. Amended tax return The payroll tax paid for Medicare Part A is not a medical expense. Amended tax return If you are not covered under social security (or were not a government employee who paid Medicare tax), you can enroll voluntarily in Medicare Part A. Amended tax return In this situation you can include the premiums you paid for Medicare Part A as a medical expense. Amended tax return Medicare Part B. Amended tax return   Medicare Part B is a supplemental medical insurance. Amended tax return Premiums you pay for Medicare Part B are a medical expense. Amended tax return If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. Amended tax return If you were over age 65 or disabled when you first enrolled, check with your local Social Security Administration office, or go to their website at www. Amended tax return SSA. Amended tax return gov, to find out your premium. Amended tax return Medicare Part D. Amended tax return   Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. Amended tax return You can include as a medical expense premiums you pay for Medicare Part D. Amended tax return Prepaid insurance premiums. Amended tax return   Insurance premiums you pay before you are age 65 for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). Amended tax return Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. Amended tax return A prescribed drug is one that requires a prescription by a doctor for its use by an individual. Amended tax return You can also include amounts you pay for insulin. Amended tax return Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Amended tax return Imported medicines and drugs. Amended tax return   If you import medicines or drugs from other countries, see Medicines and Drugs From Other Countries, under What Expenses Are Not Includible, in Publication 502. Amended tax return Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. Amended tax return The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. Amended tax return 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. Amended tax return These services can be provided in your home or another care facility. Amended tax return Generally, only the amount spent for nursing services is a medical expense. Amended tax return 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. Amended tax return However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Amended tax return See Maintenance and personal care services under Qualified long-term care services, earlier. Amended tax return 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. Amended tax return See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. Amended tax return You can also include in medical expenses part of the amount you pay for that attendant's meals. Amended tax return Divide the food expense among the household members to find the cost of the attendant's food. Amended tax return Then divide that cost in the same manner as in the preceding paragraph. Amended tax return If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. Amended tax return This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. Amended tax return Employment taxes. Amended tax return   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for a nurse, attendant, or other person who provides medical care. Amended tax return If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier under Nursing Services. Amended tax return For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. Amended tax return Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Amended tax return Car expenses. Amended tax return    You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. Amended tax return You cannot include depreciation, insurance, general repair, or maintenance expenses. Amended tax return   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. Amended tax return   You can also include parking fees and tolls. Amended tax return You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. Amended tax return You can also include:    Bus, taxi, train, or plane fares or ambulance service, and Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone. Amended tax return Do not include transportation expenses if, for purely personal reasons, you choose to travel to another city for an operation or other medical care prescribed by your doctor. Amended tax return Prev  Up  Next   Home   More Online Publications