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File 2012 Tax

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File 2012 Tax

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

File 2012 tax 33. File 2012 tax   Crédito para Ancianos o Personas Incapacitadas Table of Contents Introduction Useful Items - You may want to see: ¿Reúne los Requisitos del Crédito?Persona que Reúne los Requisitos Límites sobre los Ingresos Cómo Reclamar el CréditoEl Crédito Calculado por el IRS El Crédito Calculado por Usted Mismo Introduction Si reúne los requisitos, tal vez pueda reducir los impuestos que adeuda tomando el crédito para ancianos o personas incapacitadas, el cual se calcula en el Anexo R (Formulario 1040A o Formulario 1040). File 2012 tax Este capítulo trata lo siguiente: Quién reúne los requisitos para reclamar el crédito para ancianos o personas incapacitadas. File 2012 tax Cómo reclamar el crédito. File 2012 tax Tal vez pueda tomar el crédito para ancianos o personas incapacitadas si: Tiene 65 años de edad o más al final del año 2013 o Se jubiló por incapacidad total y permanente y recibe ingresos por incapacidad sujetos a impuestos. File 2012 tax Useful Items - You may want to see: Publicación 524 Credit for the Elderly or the Disabled (Crédito para ancianos o personas incapacitadas), en inglés 554 Tax Guide for Seniors (Guía tributaria para personas de la tercera edad), en inglés Formulario (e Instrucciones) Anexo R (Formulario 1040A o 1040) Credit for the Elderly or the Disabled (Crédito para ancianos o personas incapacitadas), en inglés ¿Reúne los Requisitos del Crédito? Puede reclamar el crédito para ancianos o personas incapacitadas si le corresponden ambas situaciones: Usted es una persona que reúne los requisitos. File 2012 tax Sus ingresos no sobrepasan determinados límites. File 2012 tax Puede utilizar la Figura 33-A y la Tabla 33-1 como guía para ver si tiene derecho al crédito. File 2012 tax Primero, utilice la Figura 33-A para saber si reúne los requisitos. File 2012 tax En tal caso, pase a la Tabla 33-1 para asegurarse que sus ingresos no superen los límites correspondientes al crédito. File 2012 tax Puede reclamar el crédito sólo si presenta el Formulario 1040 o el Formulario 1040A. File 2012 tax No puede reclamar el crédito si presenta el Formulario 1040EZ. File 2012 tax Persona que Reúne los Requisitos Usted reúne los requisitos de este crédito si es ciudadano estadounidense o extranjero residente y cualquiera de las siguientes situaciones le corresponden: Tenía 65 años de edad o más al final del año 2013. File 2012 tax Tenía menos de 65 años de edad al final del año 2013 y se cumplen las tres condiciones siguientes: Se jubiló por incapacidad total y permanente (se explica más adelante). File 2012 tax Recibió ingresos sujetos a impuestos por incapacidad durante 2013. File 2012 tax En el día 1 de enero de 2013, no había alcanzado la edad de jubilación obligatoria (se define más adelante bajo Ingresos por incapacidad ). File 2012 tax 65 años de edad. File 2012 tax   Se considera que tiene 65 años el día antes de cumplir los 65 años. File 2012 tax Por lo tanto, si nació el 1 de enero de 1949, se considera que tiene 65 años de edad al final de 2013. File 2012 tax Ciudadano o Extranjero Residente de los Estados Unidos Para reclamar el crédito, tiene que ser ciudadano o extranjero residente de los Estados Unidos (o ser tratado como extranjero residente). File 2012 tax Normalmente, no puede reclamar el crédito si fue extranjero no residente en algún momento durante el año tributario. File 2012 tax Excepciones. File 2012 tax   Tal vez pueda tomar el crédito si es extranjero no residente casado con un ciudadano o extranjero residente de los EE. File 2012 tax UU. File 2012 tax al final del año tributario, y usted y su cónyuge optan por tratarlo a usted como extranjero residente de los Estados Unidos. File 2012 tax En tal caso, se gravan impuestos sobre los ingresos que usted y su cónyuge reciban de cualquier parte del mundo. File 2012 tax Si era extranjero no residente al comenzar el año y residente extranjero al final del año, y estaba casado con un ciudadano o extranjero residente de los EE. File 2012 tax UU. File 2012 tax al final del año, tal vez pueda optar por ser considerado extranjero residente de los EE. File 2012 tax UU. File 2012 tax durante todo el año. File 2012 tax En ese caso, quizás se le permita reclamar el crédito. File 2012 tax Para más información sobre estas opciones, vea el capítulo 1 de la Publicación 519, U. File 2012 tax S. File 2012 tax Tax Guide for Aliens (Guía tributaria sobre los impuestos estadounidenses para extranjeros), en inglés. File 2012 tax Personas Casadas Normalmente, si está casado al final del año tributario, usted y su cónyuge tienen que presentar una declaración conjunta para reclamar el crédito. File 2012 tax No obstante, si usted y su cónyuge no vivieron en la misma vivienda en ningún momento durante el año tributario, pueden presentar una declaración conjunta o declaraciones separadas y aún reclamar el crédito. File 2012 tax Cabeza de familia. File 2012 tax   Puede presentar la declaración como cabeza de familia y satisfacer las condiciones del crédito, aun si su cónyuge vivió con usted durante los primeros 6 meses del año, si cumple ciertos requisitos. File 2012 tax Vea Cabeza de Familia en el capítulo 2, para averiguar qué requisitos tiene que cumplir. File 2012 tax Personas Menores de 65 Años de Edad Si tiene menos de 65 años de edad al final del año 2013, puede reunir los requisitos del crédito sólo si está jubilado por incapacidad total y permanente (se explica a continuación) y ha recibido ingresos por incapacidad sujetos a impuestos (se explica más adelante, bajo el tema Ingresos por incapacidad ). File 2012 tax Se le considera jubilado por incapacidad total y permanente si: Estaba total y permanentemente incapacitado cuando se jubiló y Se jubiló por incapacidad antes del cierre del año tributario. File 2012 tax Aunque no se jubile oficialmente, puede que se le considere jubilado por incapacidad cuando haya dejado de trabajar debido a su incapacidad. File 2012 tax Si se jubiló por incapacidad antes de 1977 y no estaba total y permanentemente incapacitado en ese momento, puede cumplir los requisitos del crédito si estaba total y permanentemente incapacitado el 1 de enero de 1976 o el 1 de enero de 1977. File 2012 tax Total y permanentemente incapacitado. File 2012 tax    Está total y permanentemente incapacitado si no puede dedicarse a ninguna actividad sustancial remunerada a causa de una condición física o mental. File 2012 tax Un médico calificado tiene que confirmar por escrito que dicha condición ha durado o puede durar 12 meses o más, o que dicha condición puede culminar en la muerte. File 2012 tax Vea Declaración del médico , más adelante. File 2012 tax Actividad sustancial remunerada. File 2012 tax   Se define “actividad sustancial remunerada” como el desempeño de deberes importantes a lo largo de un período de tiempo razonable, mientras uno trabaje para recibir remuneración u obtener ganancias; o un trabajo generalmente realizado a cambio de remuneración o ganancias. File 2012 tax El mantener un empleo a tiempo completo (o un empleo a tiempo parcial a conveniencia de su empleador) en un ambiente laboral competitivo donde se paga por lo menos el salario mínimo se considera una prueba contundente de que puede dedicarse a una actividad sustancial remunerada. File 2012 tax   Los trabajos realizados para cuidarse a sí mismo o cuidar su vivienda no se consideran actividades sustanciales remuneradas. File 2012 tax Tampoco se considera actividad sustancial remunerada: el trabajo no remunerado desempeñado en relación con los pasatiempos, la capacitación o terapia institucional, asistencia a una escuela, los clubes, programas sociales y otras actividades semejantes. File 2012 tax No obstante, realizar este tipo de trabajo puede demostrar que usted es capaz de dedicarse a una actividad sustancial remunerada. File 2012 tax    El hecho de que no haya trabajado por algún tiempo no se considera una prueba concluyente de que no pueda dedicarse a una actividad sustancial remunerada. File 2012 tax Empleo en establecimientos protegidos. File 2012 tax   Ciertos trabajos ofrecidos a personas con incapacidad física o mental en establecimientos que reúnen ciertos requisitos se consideran empleo protegido. File 2012 tax Dichos sitios se ubican en establecimientos protegidos, tales como talleres, hospitales e instituciones parecidas, programas laborales o educativos en el hogar y asilos patrocinados por el Departamento de Asuntos de Veteranos (VA, por sus siglas en inglés). File 2012 tax   En comparación con el empleo comercial, la remuneración del empleo en establecimientos protegidos es más baja. File 2012 tax Por lo tanto, una persona no suele buscar empleo en establecimientos protegidos si puede encontrar otro empleo. File 2012 tax El hecho de que una persona haya aceptado un empleo en establecimientos protegidos no comprueba que la persona pueda dedicarse a una actividad sustancial remunerada. File 2012 tax Declaración del médico. File 2012 tax   Si tiene menos de 65 años de edad, su médico tiene que certificar por escrito que usted estaba total y permanentemente incapacitado en la fecha en que se jubiló. File 2012 tax Puede utilizar la declaración en las Instrucciones del Anexo R (Fomulario 1040A o 1040). File 2012 tax    Please click here for the text description of the image. File 2012 tax Figura 33−A. File 2012 tax ¿Es Usted una Persona que Reúne los Requisitos? Tabla 33-1. File 2012 tax Límites sobre los Ingresos SI su estado civil para efectos de la declaración es . File 2012 tax . File 2012 tax . File 2012 tax . File 2012 tax ENTONCES aun si reúne los requisitos (vea la Figura 33-A ), NO PUEDE reclamar el crédito si . File 2012 tax . File 2012 tax . File 2012 tax . File 2012 tax Tiene ingresos brutos ajustados (AGI, por sus siglas en inglés)* iguales o superiores a . File 2012 tax . File 2012 tax . File 2012 tax . File 2012 tax O el total de su Seguro Social no sujeto a impuestos además de otras pensiones, anualidades o ingreso por incapacidad no sujetos a impuestos es igual o superior a . File 2012 tax . File 2012 tax . File 2012 tax . File 2012 tax soltero, cabeza de familia o viudo que reúne los requisitos con hijo dependiente $17,500 $5,000 casado que presenta una declaración conjunta y sólo uno de los cónyuges reúne los requisitos de la Figura 33-A $20,000 $5,000 casado que presenta una declaración conjunta y ambos cónyuges reúnen los requisitos de la Figura 33-A $25,000 $7,500 casado que presenta una declaración por separado y usted y su cónyuge no vivieron en la misma vivienda en ningún momento del año 2013 $12,500 $3,750 *El AGI es la cantidad indicada en la línea 22 del Formulario 1040A o la línea 38 del Formulario 1040. File 2012 tax   No tiene que presentar esta declaración escrita junto con el Formulario 1040 o Formulario 1040A, pero tiene que guardarla con su documentación. File 2012 tax Veteranos. File 2012 tax   Si el Departamento de Asuntos de Veteranos (VA, por sus siglas en inglés) certifica que está total y permanentemente incapacitado, puede utilizar el Formulario 21-0172 del VA, Certification of Permanent and Total Disability (Certificación de incapacidad total y permanente), en inglés, en lugar de la declaración escrita de un médico que usted está obligado a conservar. File 2012 tax El Formulario 21-0172 del VA tiene que ser firmado por una persona autorizada por el VA. File 2012 tax Puede obtener este formulario de la oficina regional del VA de su área. File 2012 tax Declaración escrita de un médico obtenida en un año anterior. File 2012 tax   Si obtuvo una declaración escrita de su médico en un año anterior y, por su condición continua de incapacidad, no pudo dedicarse a ninguna actividad sustancial remunerada durante 2013, quizás no necesite obtener otra declaración escrita de su médico para 2013. File 2012 tax Para leer una explicación detallada de las condiciones que tiene que cumplir, consulte la Parte II de las Instrucciones del Anexo R (Formulario 1040A o 1040). File 2012 tax Si satisface las condiciones obligatorias, marque el recuadro 2 de la Parte II del Anexo R (Formulario 1040A o 1040). File 2012 tax   Si marcó el recuadro 4, 5 ó 6 de la Parte I del Anexo R (Formulario 1040A o 1040), anote en el espacio por encima del recuadro de la línea 2 de la Parte II el (los) primer(os) nombre(s) del (de los) cónyuge(s) para el (los) cual(es) está marcado dicho recuadro. File 2012 tax Ingresos por incapacidad. File 2012 tax   Si tiene menos de 65 años de edad, tiene que tener también ingresos tributables de compensación por incapacidad para reunir los requisitos del crédito. File 2012 tax Los ingresos de compensación por incapacidad tienen que cumplir los siguientes requisitos: Se tienen que pagar conforme al seguro de accidente o médico, o el plan de pensiones de su empleador. File 2012 tax Se tienen que incluir en los ingresos como salario (o pagos en lugar de salario) durante el tiempo por el cual se ausentó del trabajo a raíz de una incapacidad total y permanente. File 2012 tax Pagos que no se consideran ingresos por incapacidad. File 2012 tax   Todo pago que reciba de un plan que no ofrece una opción para la jubilación por incapacidad no se considera ingreso por incapacidad. File 2012 tax Todo pago global que reciba por vacaciones acumuladas al jubilarse por incapacidad se considera pago de salario en vez de ingreso por incapacidad. File 2012 tax   Para propósitos del crédito para ancianos o personas incapacitadas, los ingresos por incapacidad no incluyen cantidades que usted reciba después de cumplir la edad obligatoria de jubilación. File 2012 tax La edad obligatoria de jubilación es la edad establecida por su empleador en la que usted habría estado obligado a jubilarse si no se hubiera quedado incapacitado. File 2012 tax Límites sobre los Ingresos Para determinar si puede reclamar el crédito, tiene que tener en cuenta dos límites sobre los ingresos. File 2012 tax El primer límite es la cantidad de ingresos brutos ajustados (AGI, por sus siglas en inglés). File 2012 tax El segundo límite es la cantidad de Seguro Social no sujeta a impuestos y otras pensiones, anualidades o compensación por incapacidad no sujetas a impuestos que haya recibido. File 2012 tax Se indican los límites en la Tabla 33-1. File 2012 tax Si tiene ingresos brutos ajustados y pensiones, anualidades o compensación por incapacidad no sujetos a impuestos inferiores a los límites de ingresos, quizás pueda reclamar el crédito. File 2012 tax Vea Cómo Reclamar el Crédito , más adelante. File 2012 tax Si tiene ingresos brutos ajustados o pensiones, anualidades o compensación por incapacidad no sujetos a impuestos iguales o superiores a los límites de ingresos, no puede reclamar el crédito. File 2012 tax Cómo Reclamar el Crédito Puede calcular el crédito usted mismo o el Servicio de Impuestos Internos (IRS, por sus siglas en inglés) se lo calculará. File 2012 tax El Crédito Calculado por el IRS Si opta por que el IRS le calcule el crédito, lea el tema presentado a continuación relacionado con el formulario que usted va a presentar (el Formulario 1040 o el Formulario 1040A). File 2012 tax Si desea que el IRS le calcule su impuesto, vea el capítulo 30 . File 2012 tax Formulario 1040. File 2012 tax   Si desea que el IRS le calcule el crédito, vea Datos a Incluir en el Formulario 1040 bajo Impuestos Calculados por el IRS en el capítulo 30. File 2012 tax Formulario 1040A. File 2012 tax   Si desea que el IRS le calcule el crédito, vea Datos a Incluir en el Formulario 1040A bajo Impuestos Calculados por el IRS en el capítulo 30. File 2012 tax El Crédito Calculado por Usted Mismo Si opta por calcular el crédito usted mismo, llene la primera página del Anexo R (Formulario 1040A o 1040). File 2012 tax Luego, llene la Parte III del Anexo R (Formulario 1040A o 1040). File 2012 tax Si presenta el Formulario 1040A, anote en la línea 30 de este formulario la cantidad proveniente de la línea 22 del Anexo R (Formulario 1040A o 1040). File 2012 tax Si presenta el Formulario 1040, anote en la línea 53 de este formulario la cantidad proveniente de la línea 22 del Anexo R (Formulario 1040A o 1040), marque el recuadro c y escriba “Sch R” en la línea al lado de dicho recuadro. File 2012 tax Para leer una explicación detallada sobre cómo llenar la Parte III del Anexo R, vea Figuring the Credit Yourself (Cómo calcular el crédito usted mismo), en la Publicación 524, en inglés. File 2012 tax Límite del crédito. File 2012 tax   La cantidad del crédito que puede reclamar, por lo general, suele limitarse a la cantidad de impuestos que tiene que pagar. File 2012 tax Utilice la Credit Limit Worksheet (Hoja de trabajo para calcular el límite del crédito), en las Instrucciones del Anexo R (Formulario 1040A o Formulario 1040) para determinar si su crédito es limitado. File 2012 tax Prev  Up  Next   Home   More Online Publications