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File Back Taxes Free Online

File back taxes free online Index A Abandonment of home, Abandonment. File back taxes free online Absence, temporary, Temporary absence. File back taxes free online Abstract fees, Settlement fees or closing costs. File back taxes free online Address, change of, Reminders Adjusted basis, Adjusted Basis, Adjusted Basis Definition of, Determining Basis Worksheet 1 to figure, Determining Basis, Worksheet 1. File back taxes free online Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. File back taxes free online Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. File back taxes free online Adjusted Basis of Home Sold Adoption Adjusted basis of home for credit claimed, Decreases to Basis Advertising fees, Selling expenses. File back taxes free online Amount realized, Amount Realized Appraisal fees, Settlement fees or closing costs. File back taxes free online Architect's fees, Construction. File back taxes free online Armed forces Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. File back taxes free online Assistance (see Tax help) B Back interest, Settlement fees or closing costs. File back taxes free online Basis Adjusted basis (see Adjusted basis) Determination of, Determining Basis, Adjusted Basis Other than cost, Basis Other Than Cost Building permit fees, Construction. File back taxes free online Business use of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). File back taxes free online C Casualties Amounts spent after to restore damaged property, Increases to Basis Deductible casualty losses, Decreases to Basis Disaster as cause of, Specific event safe harbors. File back taxes free online Insurance payments for casualty losses, Decreases to Basis Change of address, Reminders Closing costs, Settlement fees or closing costs. File back taxes free online Commissions, Selling expenses. File back taxes free online , Settlement fees or closing costs. File back taxes free online Community property Basis determination, Community property. File back taxes free online Condemnation Gain exclusion, Home destroyed or condemned. File back taxes free online Ownership and use test when previous home condemned, Previous home destroyed or condemned. File back taxes free online Condominiums As main home, Main Home Basis determination, Condominium. File back taxes free online Construction costs, Construction. File back taxes free online Built by you, Built by you. File back taxes free online Cooperative apartments As main home, Main Home Basis determination, Cooperative apartment. File back taxes free online Ownership and use tests, Cooperative apartment. File back taxes free online Cost as basis, Cost As Basis Credit reports Cost of obtaining, Settlement fees or closing costs. File back taxes free online D Date of sale, Date of sale. File back taxes free online Death Sale due to, Specific event safe harbors. File back taxes free online Spouse's death before sale, ownership and use tests, Sale of main home by surviving spouse. File back taxes free online Decreases to basis, Decreases to Basis Depreciation After May 6, 1997, Depreciation after May 6, 1997. File back taxes free online Home used for business or rental purposes, Decreases to Basis Destroyed homes Gain exclusion, Home destroyed or condemned. File back taxes free online Ownership and use test when previous home destroyed, Previous home destroyed or condemned. File back taxes free online Disabilities, individuals with Ownership and use test, Exception for individuals with a disability. File back taxes free online Disasters, Specific event safe harbors. File back taxes free online Discharge of qualified principal residence indebtedness, Adjusted Basis Divorce Home received from spouse, Home received from spouse. File back taxes free online Home transferred to spouse, Transfer to spouse. File back taxes free online Ownership and use tests, Home transferred from spouse. File back taxes free online Sale due to, Specific event safe harbors. File back taxes free online Transfers after July 18, 1984, Transfers after July 18, 1984. File back taxes free online Transfers before July 19, 1984, Transfers before July 19, 1984. File back taxes free online Use of home after divorce, Use of home after divorce. File back taxes free online Doctor's recommendation for sale, Doctor's recommendation safe harbor. File back taxes free online E Easements, Decreases to Basis Employee of the intelligence community, Employee of the intelligence community. File back taxes free online Employment Change in place of employment, Change in Place of Employment Payment by employer, when job transfer involved, Payment by employer. File back taxes free online Energy Conservation subsidies, Decreases to Basis Credit, Decreases to Basis Exclusion of gain, Excluding the Gain, Nonqualified Use Reduced maximum exclusion, Reduced Maximum Exclusion Expatriates, Expatriates. File back taxes free online F Federal mortgage subsidies Recapture of, Recapturing (Paying Back) a Federal Mortgage Subsidy Figuring gain or loss, Figuring Gain or Loss, More information. File back taxes free online Fire insurance premiums, Settlement fees or closing costs. File back taxes free online Foreclosure, Foreclosure or repossession. File back taxes free online Foreign Service, Foreign Service member. File back taxes free online Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. File back taxes free online Form 1040 Reporting sale of home, Reporting the Sale Seller-financed mortgages, Seller-financed mortgage. File back taxes free online Form 1040, Schedule A Real estate taxes, Real estate taxes. File back taxes free online Form 1040, Schedule D Reporting sale of home, Reporting the Sale Form 1099-S Proceeds from real estate transactions, Date of sale. File back taxes free online , Form 1099-S. File back taxes free online , Form 1099-S. File back taxes free online Form 2119 Sale of home, Adjusted Basis Form 6252 Installment sale income, Installment sale. File back taxes free online Form 8828 Recapture tax, How to figure and report the recapture. File back taxes free online Form 8960 Net Investment Income Tax, Net Investment Income Tax (NIIT). File back taxes free online NIIT, Net Investment Income Tax (NIIT). File back taxes free online Form 982 Discharge of indebtedness, Adjusted Basis Free tax services, Free help with your tax return. File back taxes free online Future developments, Future Developments G Gain or loss Basis determination, Determining Basis, Adjusted Basis Exclusion of gain, Excluding the Gain Exclusion of gain, nonqualified use, Nonqualified Use Gain on sale, Gain on sale. File back taxes free online Loss on sale, Loss on sale. File back taxes free online Postponed from sale of previous home before May 7, 1997, Decreases to Basis Worksheet 2 to figure, Worksheet 2. File back taxes free online Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. File back taxes free online Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. File back taxes free online Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. File back taxes free online Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. File back taxes free online Taxable Gain on Sale of Home Gifts Home received as, Home received as gift. File back taxes free online H Health Sale of home due to, Health Help (see Tax help) Homebuyer credit Recapture, Recapture of the post-2008 first-time homebuyer credit. File back taxes free online Houseboats As main home, Main Home I Important reminders Change of address, Reminders Home sold with undeducted points, Reminders Improvements Adjusted basis determination, Improvements. File back taxes free online Charges for, Settlement fees or closing costs. File back taxes free online Receipts and other records, Adjusted Basis Useful life of more than 1 year, Increases to Basis Increases to basis, Increases to Basis Individual taxpayer identification numbers (ITINs), Individual taxpayer identification number (ITIN). File back taxes free online Inheritance Home received as, Home acquired from a decedent who died before or after 2010. File back taxes free online Installment sales, Installment sale. File back taxes free online Involuntary conversion, Specific event safe harbors. File back taxes free online ITINs (Individual taxpayer identification numbers), Individual taxpayer identification number (ITIN). File back taxes free online J Joint owners not married, Joint owners not married. File back taxes free online Joint returns, Jointly owned home. File back taxes free online Ownership and use tests, Married Persons L Land Sale of land on which home located, Land. File back taxes free online Sale of vacant land, Vacant land. File back taxes free online Legal fees, Selling expenses. File back taxes free online , Settlement fees or closing costs. File back taxes free online , Construction. File back taxes free online Legal separation Sale due to, Specific event safe harbors. File back taxes free online Like-kind exchange, Sale of home acquired in a like-kind exchange. File back taxes free online Living expenses, Reasonable basic living expenses. File back taxes free online Loan assumption fees, Settlement fees or closing costs. File back taxes free online Loan placement fees, Selling expenses. File back taxes free online Loss (see Gain or loss) M Main home Defined, Main Home Factors used to determine, Factors used to determine main home. File back taxes free online Property used partly as, Property used partly as your main home. File back taxes free online , Property Used Partly for Business or Rental Married taxpayers (see Joint returns) Maximum exclusion, Maximum Exclusion Reduced, Reduced Maximum Exclusion Military (see Armed forces) Missing children, photographs of, Reminders Mobile homes As main home, Main Home More than one home, More than one home. File back taxes free online Mortgage fees, Settlement fees or closing costs. File back taxes free online Mortgage insurance premiums, Settlement fees or closing costs. File back taxes free online Mortgage subsidies Recapturing (paying back) federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Mortgages, seller-financed, Seller-financed mortgage. File back taxes free online Moving expense, Settlement fees or closing costs. File back taxes free online Multiple births Sale due to, Specific event safe harbors. File back taxes free online N Nonqualified use, Nonqualified Use Nonresident aliens Spouse as, transfer of home to, Exception. File back taxes free online O Option to buy home, Option to buy. File back taxes free online Ownership and use tests, Ownership and Use Tests, Ownership and use tests met at different times. File back taxes free online P Partly used for business, Property Used Partly for Business or Rental Personal property Selling price of home not to include, Personal property. File back taxes free online Points, Selling expenses. File back taxes free online Home sold with undeducted points, Reminders Seller-paid, Seller-paid points. File back taxes free online Publications (see Tax help) R Real estate taxes, Settlement fees or closing costs. File back taxes free online , Real estate taxes. File back taxes free online Deducting in year of sale, Deducting Taxes in the Year of Sale Recapture of federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Recapture of first-time homebuyer credit, Recapture of First-Time Homebuyer Credit Recording fees, Settlement fees or closing costs. File back taxes free online Recordkeeping, Adjusted Basis Reduced maximum exclusion, Reduced Maximum Exclusion Worksheet 3, Worksheet 3. File back taxes free online Reduced Maximum Exclusion Refinancing, Settlement fees or closing costs. File back taxes free online Relatives Sale of home to, Exception for sales to related persons. File back taxes free online Remainder interest Sale of, Sale of remainder interest. File back taxes free online Remodeling, Improvements. File back taxes free online , Exception. File back taxes free online (see also Improvements) Rental of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). File back taxes free online Before closing, by buyer, Settlement fees or closing costs. File back taxes free online Partial use, Property Used Partly for Business or Rental Repairs, Settlement fees or closing costs. File back taxes free online , Improvements. File back taxes free online , Repairs. File back taxes free online (see also Improvements) Reporting the sale, Reporting the Sale, Worksheet 2. File back taxes free online Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White Repossession, Foreclosure or repossession. File back taxes free online Right-of-ways, Decreases to Basis S Safe harbors Distance safe harbor, Distance safe harbor. File back taxes free online Doctor's recommendation for sale, Doctor's recommendation safe harbor. File back taxes free online Unforeseeable events, Specific event safe harbors. File back taxes free online Sales commissions, Selling expenses. File back taxes free online , Settlement fees or closing costs. File back taxes free online Sales to related persons, Exception for sales to related persons. File back taxes free online Self-employed persons Change in status causing inability to pay basic expenses, Specific event safe harbors. File back taxes free online Seller-financed mortgages, Seller-financed mortgage. File back taxes free online Seller-paid points, Seller-paid points. File back taxes free online Selling expenses, Selling expenses. File back taxes free online Selling price, Selling Price Separate returns, Separate returns. File back taxes free online Settlement fees, Settlement fees or closing costs. File back taxes free online Spouse Death of (see Surviving spouse) Divorce, transfers subsequent to (see Divorce) Survey fees, Settlement fees or closing costs. File back taxes free online Surviving spouse Basis determination, Surviving spouse. File back taxes free online Ownership and use tests, Sale of main home by surviving spouse. File back taxes free online T Tax help, How To Get Tax Help Temporary absence, Temporary absence. File back taxes free online Temporary housing, Temporary housing. File back taxes free online Title insurance, Settlement fees or closing costs. File back taxes free online Title search fees, Settlement fees or closing costs. File back taxes free online Trading homes, Trading (exchanging) homes. File back taxes free online , Home received as trade. File back taxes free online Transfer taxes, Settlement fees or closing costs. File back taxes free online , Transfer taxes. File back taxes free online Transfer to spouse, Transfer to spouse. File back taxes free online After July 18, 1984, Transfers after July 18, 1984. File back taxes free online Before July 19, 1984, Transfers before July 19, 1984. File back taxes free online TTY/TDD information, How To Get Tax Help U Unemployment, Specific event safe harbors. File back taxes free online Unforeseen circumstances, Unforeseen Circumstances Uniformed services (see Armed forces) Use tests, Ownership and Use Tests, Ownership and use tests met at different times. File back taxes free online Utilities Charges for installing, Settlement fees or closing costs. File back taxes free online Charges related to occupancy of house before closing, Settlement fees or closing costs. File back taxes free online Energy conservation subsidy, Decreases to Basis Meter and connection charges for construction, Construction. File back taxes free online V Vacant land Sale of, Vacant land. File back taxes free online W Worksheets, Worksheets. File back taxes free online Adjusted basis (Worksheet 1), Determining Basis, Worksheet 1. File back taxes free online Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. File back taxes free online Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. File back taxes free online Adjusted Basis of Home Sold Gain (or loss), exclusion, and taxable gain (Worksheet 2), Worksheet 2. File back taxes free online Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. File back taxes free online Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. File back taxes free online Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. File back taxes free online Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. File back taxes free online Taxable Gain on Sale of Home Recordkeeping and, Adjusted Basis Reduced maximum exclusion (Worksheet 3), Worksheet 3. File back taxes free online Reduced Maximum Exclusion Prev  Up     Home   More Online Publications
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Hurricane Grant Guidelines Now Available

IR-2008-115, Oct. 10, 2008

WASHINGTON — The Internal Revenue Service today released a notice designed to help eligible homeowners who received federal reimbursement grants stemming from Hurricanes Katrina, Rita or Wilma take advantage of a new tax provision.

Notice 2008-95 provides guidelines to homeowners who received these grants, including the Louisiana Road Home Grants and the Mississippi Development Authority Hurricane Katrina Homeowner Grants.

The Housing and Economic Recovery Act, enacted this summer, included the new provision, aimed at helping grant recipients who previously claimed hurricane-related disaster-loss deductions on their main home. The new law gives affected homeowners the option of adjusting previously claimed deductions by treating their federal reimbursement grants as reimbursement for the losses they suffered on their main home from Hurricanes Katrina, Rita or Wilma.

Before this change, homeowners who claimed casualty loss deductions and received grants in a later tax year as reimbursement for the loss were required by law to pay tax on part or all of the grant to compensate for the tax benefit of the prior deduction. While individual circumstances varied, this meant that some taxpayers ended up paying more tax on the grant than they saved by claiming the deduction.

The notice explains how eligible taxpayers can amend prior-year returns to reduce the casualty loss deduction by the amount of the grant, and explains that taxpayers have one year to pay back any resulting tax due, penalty-free and interest-free. To qualify for this relief, these amended returns must be filed by July 30, 2009, and the entire resulting tax due paid by July 30, 2010, in most cases. The notice also provides special instructions for those taxpayers who have already filed an amended return.

Taxpayers should write the words, “Hurricane Grant Relief” in dark, bold letters at the top of their amended return, Form 1040X, and mail it to: Internal Revenue Service Center, Austin, TX 73301-0255. Amended returns cannot be filed electronically.

The IRS cautioned that, although filing an amended return may be a good option for many, it won’t necessarily be the right choice for everyone. The agency urges affected taxpayers and their representatives to consider carefully which option is best under their particular circumstances.

Page Last Reviewed or Updated: 24-Mar-2014

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File back taxes free online 21. File back taxes free online   Medical and Dental Expenses Table of Contents What's New Introduction Useful Items - You may want to see: What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. File back taxes free online How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Yourself Spouse Dependent Decedent What Medical Expenses Are Includible?Insurance Premiums Meals and Lodging Transportation Disabled Dependent Care Expenses How Do You Treat Reimbursements?Insurance Reimbursement Damages for Personal Injuries How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons What's New Medical and dental expenses. File back taxes free online  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. File back taxes free online 5% if either you or your spouse is age 65 or older). File back taxes free online Standard mileage rate. File back taxes free online  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. File back taxes free online See Transportation under What Medical Expenses Are Includible. File back taxes free online Introduction This chapter will help you determine the following. File back taxes free online What medical expenses are. File back taxes free online What expenses you can include this year. File back taxes free online How much of the expenses you can deduct. File back taxes free online Whose medical expenses you can include. File back taxes free online What medical expenses are includible. File back taxes free online How to treat reimbursements. File back taxes free online How to report the deduction on your tax return. File back taxes free online How to report impairment-related work expenses. File back taxes free online How to report health insurance costs if you are self-employed. File back taxes free online Useful Items - You may want to see: Publications 502 Medical and Dental Expenses 969 Health Savings Accounts and Other Tax-Favored Health Plans Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 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 back taxes free online These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. File back taxes free online They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. File back taxes free online Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. File back taxes free online They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. File back taxes free online 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 back taxes free online 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 back taxes free online 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 back taxes free online If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. File back taxes free online 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 back taxes free online 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 back taxes free online Separate returns. File back taxes free online   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 back taxes free online 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 back taxes free online Community property states. File back taxes free online   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 back taxes free online Each of you should include half the expenses. File back taxes free online 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 back taxes free online If you live in a community property state, and are not filing a joint return, see Publication 555, Community Property. File back taxes free online 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 (7. File back taxes free online 5% of your AGI if either you or your spouse is age 65 or older)(Form 1040, line 38). File back taxes free online Example. File back taxes free online You are unmarried and under age 65 and your AGI is $40,000, 10% of which is $4,000. File back taxes free online You paid medical expenses of $2,500. File back taxes free online You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. File back taxes free online 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 back taxes free online There are different rules for decedents and for individuals who are the subject of multiple support agreements. File back taxes free online See Support claimed under a multiple support agreement , later. File back taxes free online Yourself You can include medical expenses you paid for yourself. File back taxes free online Spouse You can include medical expenses you paid for your spouse. File back taxes free online 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 back taxes free online Example 1. File back taxes free online Mary received medical treatment before she married Bill. File back taxes free online Bill paid for the treatment after they married. File back taxes free online Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. File back taxes free online If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. File back taxes free online Mary would include the amounts she paid during the year in her separate return. File back taxes free online If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. File back taxes free online Example 2. File back taxes free online This year, John paid medical expenses for his wife Louise, who died last year. File back taxes free online John married Belle this year and they file a joint return. File back taxes free online 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 back taxes free online Dependent You can include medical expenses you paid for your dependent. File back taxes free online 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 back taxes free online A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. File back taxes free online The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. File back taxes free online S. File back taxes free online citizen or national, or a resident of the United States, Canada, or Mexico. File back taxes free online If your qualifying child was adopted, see Exception for adopted child , next. File back taxes free online 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 back taxes free online Exception for adopted child. File back taxes free online   If you are a U. File back taxes free online S. File back taxes free online citizen or U. File back taxes free online S. File back taxes free online 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 back taxes free online S. File back taxes free online citizen or national or a resident of the United States, Canada, or Mexico. File back taxes free online 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, or, if he or she did, it was only to claim a refund. File back taxes free online Adopted child. File back taxes free online   A legally adopted child is treated as your own child. File back taxes free online This includes a child lawfully placed with you for legal adoption. File back taxes free online   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 back taxes free online   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 back taxes free online   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 back taxes free online    You may be able to take an adoption credit for other expenses related to an adoption. File back taxes free online See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. File back taxes free online Child of divorced or separated parents. File back taxes free online   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 back taxes free online 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 back taxes free online This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). File back taxes free online Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, 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 either 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 other person for 2013, and For whom you provided over half of the support in 2013. File back taxes free online But see Child of divorced or separated parents , earlier, and Support claimed under a multiple support agreement, next. File back taxes free online Support claimed under a multiple support agreement. File back taxes free online   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 back taxes free online 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 back taxes free online   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. File back taxes free online However, you can include the entire unreimbursed amount you paid for medical expenses. File back taxes free online Example. File back taxes free online You and your three brothers each provide one-fourth of your mother's total support. File back taxes free online Under a multiple support agreement, you treat your mother as your dependent. File back taxes free online You paid all of her medical expenses. File back taxes free online Your brothers reimbursed you for three-fourths of these expenses. File back taxes free online In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. File back taxes free online Your brothers cannot include any part of the expenses. File back taxes free online 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 back taxes free online 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 back taxes free online This includes expenses for the decedent's spouse and dependents as well as for the decedent. File back taxes free online 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 back taxes free online The expenses must be paid within the 1-year period beginning with the day after the date of death. File back taxes free online 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 back taxes free online 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 back taxes free online Amended returns and claims for refund are discussed in chapter 1. File back taxes free online 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 back taxes free online 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 back taxes free online What Medical Expenses Are Includible? Use Table 21-1, later, as a guide to determine which medical and dental expenses you can include on Schedule A (Form 1040). File back taxes free online This table does not include all possible medical expenses. File back taxes free online To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. File back taxes free online Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. File back taxes free online 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 back taxes free online See Qualified Long-Term Care Insurance Contracts in Publication 502. File back taxes free online 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 back taxes free online The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. File back taxes free online Note. File back taxes free online When figuring the amount of insurance premiums you can include in medical expenses on Schedule A, do not include any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. File back taxes free online Also, do not include insurance premiums attributable to a nondependent child under age 27 if your premiums increased as a result of adding this child to your policy. File back taxes free online Employer-sponsored health insurance plan. File back taxes free online   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 in box 1 of your Form W-2. File back taxes free online Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Form W-2. File back taxes free online Example. File back taxes free online You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. File back taxes free online Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. File back taxes free online 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 back taxes free online Long-term care services. File back taxes free online   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 back taxes free online This amount will be reported as wages in box 1 of your Form W-2. File back taxes free online Health reimbursement arrangement (HRA). File back taxes free online   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. File back taxes free online This is because an HRA is funded solely by the employer. File back taxes free online Retired public safety officers. File back taxes free online   If you are a retired public safety officer, do not include as medical expenses any health or long-term care premiums that you elected to have paid with tax-free distributions from your retirement plan. File back taxes free online This applies only to distributions that would otherwise be included in income. File back taxes free online Medicare A. File back taxes free online   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 back taxes free online The payroll tax paid for Medicare A is not a medical expense. File back taxes free online   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 back taxes free online In this situation you can include the premiums you paid for Medicare A as a medical expense. File back taxes free online Medicare B. File back taxes free online   Medicare B is supplemental medical insurance. File back taxes free online Premiums you pay for Medicare B are a medical expense. File back taxes free online Check the information you received from the Social Security Administration to find out your premium. File back taxes free online Medicare D. File back taxes free online    Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. File back taxes free online You can include as a medical expense premiums you pay for Medicare D. File back taxes free online Prepaid insurance premiums. File back taxes free online   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 back taxes free online Unused sick leave used to pay premiums. File back taxes free online   You must include in gross income cash payments you receive at the time of retirement for unused sick leave. File back taxes free online 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 back taxes free online You can include this cost of continuing participation in the health plan as a medical expense. File back taxes free online   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 back taxes free online You cannot include this cost of continuing participation in that health plan as a medical expense. File back taxes free online Table 21-1. File back taxes free online Medical and Dental Expenses Checklist. File back taxes free online See Publication 502 for more information about these and other expenses. File back taxes free online You can include: You cannot include: Bandages Birth control pills prescribed by your doctor Body scan Braille books Breast pump and supplies Capital expenses for equipment or improvements to your home needed for medical care (see the worksheet in Publication 502) Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Fertility enhancement, certain procedures Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. File back taxes free online ) Lead-based paint removal Legal abortion Legal operation to prevent having children such as a vasectomy or tubal ligation Long-term care contracts, qualified Meals and lodging provided by a hospital during medical treatment Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Medical and hospital insurance premiums Nursing services Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Physical examination Pregnancy test kit 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 Wages for nursing services, below) Special items (artificial limbs, false teeth, eye-glasses, contact lenses, hearing aids, crutches, wheelchair, etc. File back taxes free online ) Special education for mentally or physically disabled persons 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 Weight-loss, certain expenses for obesity Baby sitting and childcare Bottled water Contributions to Archer MSAs (see Publication 969) 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 pre-tax basis) Funeral, burial, or cremation expenses Health savings account payments for medical expenses Illegal operation, treatment, or medicine Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. File back taxes free online Maternity clothes 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 Nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. File back taxes free online , unless recommended by a medical practitioner as a treatment for a specific medical condition diagnosed by a physician Surgery for purely cosmetic reasons Toothpaste, toiletries, cosmetics, etc. File back taxes free online Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease Meals and 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 get medical care. File back taxes free online See Nursing home , later. File back taxes free online You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. File back taxes free online You can include the cost of such lodging while away from home if all of the following requirements are met. File back taxes free online The lodging is primarily for and essential to medical care. File back taxes free online 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 back taxes free online The lodging is not lavish or extravagant under the circumstances. File back taxes free online There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. File back taxes free online The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. File back taxes free online You can include lodging for a person traveling with the person receiving the medical care. File back taxes free online 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 back taxes free online Meals are not included. File back taxes free online Nursing home. File back taxes free online   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 back taxes free online This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. File back taxes free online   Do not include the cost of meals and lodging if the reason for being in the home is personal. File back taxes free online You can, however, include in medical expenses the part of the cost that is for medical or nursing care. File back taxes free online Transportation Include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. File back taxes free online 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 back taxes free online Car expenses. File back taxes free online   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use your car for medical reasons. File back taxes free online You cannot include depreciation, insurance, general repair, or maintenance expenses. File back taxes free online   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents per mile. File back taxes free online    You can also include parking fees and tolls. File back taxes free online You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. File back taxes free online Example. File back taxes free online In 2013, Bill Jones drove 2,800 miles for medical reasons. File back taxes free online He spent $500 for gas, $30 for oil, and $100 for tolls and parking. File back taxes free online He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. File back taxes free online He figures the actual expenses first. File back taxes free online He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. File back taxes free online He then figures the standard mileage amount. File back taxes free online He multiplies 2,800 miles by 24 cents a mile for a total of $672. File back taxes free online He then adds the $100 tolls and parking for a total of $772. File back taxes free online 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 back taxes free online Transportation expenses you cannot include. File back taxes free online   You cannot include in medical expenses the cost of transportation in the following situations. File back taxes free online Going to and from work, even if your condition requires an unusual means of transportation. File back taxes free online Travel for purely personal reasons to another city for an operation or other medical care. File back taxes free online Travel that is merely for the general improvement of one's health. File back taxes free online The costs of operating a specially equipped car for other than medical reasons. File back taxes free online 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 back taxes free online (See chapter 32 and Publication 503, Child and Dependent Care Expenses. File back taxes free online ) 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 back taxes free online How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the taxable year for which you received no insurance or other reimbursement. File back taxes free online 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 back taxes free online This includes payments from Medicare. File back taxes free online Even if a policy provides reimbursement for only 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 back taxes free online Example. File back taxes free online You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. File back taxes free online The insurance you receive for the hospital and doctors' bills is more than their charges. File back taxes free online 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 back taxes free online Health reimbursement arrangement (HRA). File back taxes free online   A health reimbursement arrangement is an employer-funded plan that reimburses employees for medical care expenses and allows unused amounts to be carried forward. File back taxes free online An HRA is funded solely by the employer and the reimbursements for medical expenses, up to a maximum dollar amount for a coverage period, are not included in your income. File back taxes free online Other reimbursements. File back taxes free online   Generally, you do not reduce medical expenses by payments you receive for: Permanent loss or loss of use of a member or function of the body (loss of limb, sight, hearing, etc. File back taxes free online ) or disfigurement to the extent the payment is based on the nature of the injury without regard to the amount of time lost from work, or Loss of earnings. File back taxes free online   You must, however, reduce your medical expenses by any part of these payments that is designated for medical costs. File back taxes free online See How Do You Figure and Report the Deduction on Your Tax Return , later. File back taxes free online   For how to treat damages received for personal injury or sickness, see Damages for Personal Injuries , later. File back taxes free online You do not have a medical deduction if you are reimbursed for all of your medical expenses for the year. File back taxes free online Excess reimbursement. File back taxes free online   If you are reimbursed more than your medical expenses, you may have to include the excess in income. File back taxes free online You may want to use Figure 21-A to help you decide if any of your reimbursement is taxable. File back taxes free online Premiums paid by you. File back taxes free online   If you pay either the entire premium for your medical insurance or all of the costs of a plan similar to medical insurance and your insurance payments or other reimbursements are more than your total medical expenses for the year, you have an excess reimbursement. File back taxes free online Generally, you do not include the excess reimbursement in your gross income. File back taxes free online Premiums paid by you and your employer. File back taxes free online   If both you and your employer contribute to your medical insurance plan and your employer's contributions are not included in your gross income, you must include in your gross income the part of your excess reimbursement that is from your employer's contribution. File back taxes free online   See Publication 502 to figure the amount of the excess reimbursement you must include in gross income. File back taxes free online Reimbursement in a later year. File back taxes free online   If you are reimbursed in a later year for medical expenses you deducted in an earlier year, you generally must report the reimbursement as income up to the amount you previously deducted as medical expenses. File back taxes free online   However, do not report as income the amount of reimbursement you received up to the amount of your medical deductions that did not reduce your tax for the earlier year. File back taxes free online For more information about the recovery of an amount that you claimed as an itemized deduction in an earlier year, see Itemized Deduction Recoveries in chapter 12. File back taxes free online Figure 21-A. File back taxes free online Is Your Excess Medical Reimbursement Taxable? Please click here for the text description of the image. File back taxes free online Figure 21-A. File back taxes free online Is Your Excess Medical Reimbursement Taxable? Medical expenses not deducted. File back taxes free online   If you did not deduct a medical expense in the year you paid it because your medical expenses were not more than 10% of your AGI (7. File back taxes free online 5% of your AGI if either you or your spouse was age 65 or older), or because you did not itemize deductions, do not include the reimbursement up to the amount of the expense in income. File back taxes free online However, if the reimbursement is more than the expense, see Excess reimbursement , earlier. File back taxes free online Example. File back taxes free online For 2013, you were unmarried and under age 65 and you had medical expenses of $500. File back taxes free online You cannot deduct the $500 because it is less than 10% of your AGI. File back taxes free online If, in a later year, you are reimbursed for any of the $500 in medical expenses, you do not include the amount reimbursed in your gross income. File back taxes free online Damages for Personal Injuries If you receive an amount in settlement of a personal injury suit, part of that award may be for medical expenses that you deducted in an earlier year. File back taxes free online If it is, you must include that part in your income in the year you receive it to the extent it reduced your taxable income in the earlier year. File back taxes free online See Reimbursement in a Later Year , discussed under How Do You Treat Reimbursements, earlier. File back taxes free online Future medical expenses. File back taxes free online   If you receive an amount in settlement of a damage suit for personal injuries, part of that award may be for future medical expenses. File back taxes free online If it is, you must reduce any future medical expenses for these injuries until the amount you received has been completely used. File back taxes free online How Do You Figure and Report the Deduction on Your Tax Return? Once you have determined which medical expenses you can include, you figure and report the deduction on your tax return. File back taxes free online What Tax Form Do You Use? You figure your medical expense deduction on Schedule A (Form 1040). File back taxes free online You cannot claim medical expenses on Form 1040A or Form 1040EZ. File back taxes free online If you need more information on itemized deductions or you are not sure if you can itemize, see chapter 20. File back taxes free online Enter the amount you paid for medical and dental expenses on Schedule A (Form 1040). File back taxes free online This should be your expenses that were not reimbursed by insurance or any other sources. File back taxes free online Generally, you can deduct only the amount of your medical and dental expenses that is more than 10% of your AGI (7. File back taxes free online 5% if either you or your spouse was age 65 or older) shown on line 38, Form 1040. File back taxes free online Impairment-Related Work Expenses If you are a person with a disability, you can take a business deduction for expenses that are necessary for you to be able to work. File back taxes free online If you take a business deduction for impairment-related work expenses, do not take a medical deduction for the same expenses. File back taxes free online You have a disability if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. File back taxes free online Impairment-related expenses defined. File back taxes free online   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. File back taxes free online Where to report. File back taxes free online   If you are self-employed, deduct the business expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. File back taxes free online   If you are an employee, complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. File back taxes free online Enter on Schedule A (Form 1040), that part of the amount on Form 2106, or Form 2106-EZ, that is related to your impairment. File back taxes free online Enter the amount that is unrelated to your impairment also on Schedule A (Form 1040). File back taxes free online Your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to other employee business expenses. File back taxes free online Example. File back taxes free online You are blind. File back taxes free online You must use a reader to do your work. File back taxes free online You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. File back taxes free online The reader's services are only for your work. File back taxes free online You can deduct your expenses for the reader as business expenses. File back taxes free online Health Insurance Costs for Self-Employed Persons If you were self-employed and had a net profit for the year, you may be able to deduct, as an adjustment to income, amounts paid for medical and qualified long-term care insurance on behalf of yourself, your spouse, your dependents, and, your children who were under age 27 at the end of 2013. File back taxes free online For this purpose, you were self-employed if you were a general partner (or a limited partner receiving guaranteed payments) or you received wages from an S corporation in which you were more than a 2% shareholder. File back taxes free online The insurance plan must be established under your trade or business and the deduction cannot be more than your earned income from that trade or business. File back taxes free online You cannot deduct payments for medical insurance for any month in which you were eligible to participate in a health plan subsidized by your employer, your spouse's employer, or, an employer of your dependent or your child under age 27 at the end of 2013. File back taxes free online You cannot deduct payments for a qualified long-term care insurance contract for any month in which you were eligible to participate in a long-term care insurance plan subsidized by your employer or your spouse's employer. File back taxes free online If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet in the Form 1040 instructions to figure the amount you can deduct. File back taxes free online But if any of the following applies, do not use that worksheet. File back taxes free online You had more than one source of income subject to self-employment tax. File back taxes free online You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. File back taxes free online You are using amounts paid for qualified long-term care insurance to figure the deduction. File back taxes free online If you cannot use the worksheet in the Form 1040 instructions, use the worksheet in Publication 535, Business Expenses, to figure your deduction. File back taxes free online Note. File back taxes free online When figuring the amount you can deduct for insurance premiums, do not include any advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. File back taxes free online If you are claiming the health coverage tax credit, subtract the amount shown on Form 8885, from the total insurance premiums you paid. File back taxes free online Do not include amounts paid for health insurance coverage with retirement plan distributions that were tax-free because you are a retired public safety officer. File back taxes free online Where to report. File back taxes free online    You take this deduction on Form 1040. File back taxes free online If you itemize your deductions and do not claim 100% of your self-employed health insurance on Form 1040, you can generally include any remaining premiums with all other medical expenses on Schedule A (Form 1040), subject to the 10% limit (7. File back taxes free online 5% if either you or your spouse was age 65 or older). File back taxes free online See Self-Employed Health Insurance Deduction in chapter 6 of Publication 535, Business Expenses, and Medical and Dental Expenses in the Instructions for Schedule A (Form 1040), for more information. File back taxes free online Prev  Up  Next   Home   More Online Publications