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File Previous Years Taxes

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File Previous Years Taxes

File previous years taxes Publication 598 - Introductory Material Table of Contents What's New Introduction Useful Items - You may want to see: What's New Federal tax deposits must be made by electronic funds transfer. File previous years taxes Beginning January 1, 2011, you must use electronic funds transfer to make all federal tax deposits. File previous years taxes Forms 8109 and 8109-B, Federal Tax Deposit Coupon, cannot be used after 2010. File previous years taxes See Federal Tax Deposits Must be Made by Electronic Funds Transfer on page 3. File previous years taxes For large corporations, special rules apply for estimated tax payments that are required to be made for the period that includes July, August, or September of 2012, and the period that immediately follows these months. File previous years taxes See the instructions for line 12 on the 2012 Form 990-W (Worksheet), Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations. File previous years taxes The maximum cost of a low-cost article, for organizations eligible to receive charitable contributions, was increased to $9. File previous years taxes 70 for 2011. File previous years taxes See Distribution of low-cost articles on page 8. File previous years taxes The annual limit on associate member dues received by an agricultural or horticultural organization not treated as gross income was increased to $148 for 2011. File previous years taxes See Exception under Dues of Agricultural Organizations and Business Leagues on page 10. File previous years taxes The IRS has created a page on IRS. File previous years taxes gov that includes information about Pub. File previous years taxes 598 at www. File previous years taxes irs. File previous years taxes gov/pub598. File previous years taxes Introduction An exempt organization is not taxed on its income from an activity substantially related to the charitable, educational, or other purpose that is the basis for the organization's exemption. File previous years taxes Such income is exempt even if the activity is a trade or business. File previous years taxes However, if an exempt organization regularly carries on a trade or business not substantially related to its exempt purpose, except that it provides funds to carry out that purpose, the organization is subject to tax on its income from that unrelated trade or business. File previous years taxes This publication covers the rules for the tax on unrelated business income of exempt organizations. File previous years taxes It explains: Which organizations are subject to the tax (chapter 1), What the requirements are for filing a tax return (chapter 2), What an unrelated trade or business is (chapter 3), and How to figure unrelated business taxable income (chapter 4). File previous years taxes All section references in this publication are to the Internal Revenue Code. File previous years taxes Useful Items - You may want to see: Publication 557 Tax-Exempt Status for Your Organization Form (and Instructions) 990-T Exempt Organization Business Income Tax Return See chapter 5 for information about getting these publications and forms. File previous years taxes Comments and suggestions. File previous years taxes   We welcome your comments about this publication and your suggestions for future editions. File previous years taxes   You can write to us at: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. File previous years taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File previous years taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File previous years taxes   You can email us at taxforms@irs. File previous years taxes gov. File previous years taxes Please put “publications Comment” on the subject line. File previous years taxes You can also send us comments from www. File previous years taxes irs. File previous years taxes gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. File previous years taxes ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File previous years taxes Prev  Up  Next   Home   More Online Publications
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Your Rights When Disputing a Credit Card Charge

Under the Fair Credit Billing Act, you have the right to dispute charges on your credit card you didn't make, are incorrect, or for goods or services you didn't receive.

  • Send a letter to the creditor within 60 days of the postmark of the bill with the with disputed charge.
  • Include your name and account number, the date and amount of the disputed charge, and a complete explanation of why you are disputing the charge.
  • To ensure it's received, send your letter by certified mail, with a return receipt requested.
  • The creditor or card issuer must acknowledge your letter in writing within 30 days of receiving it and conduct an investigation within 90 days. You do not have to pay the amount in dispute during the investigation.
  • If there was an error, the creditor must credit your account and remove any fees.
  • If the bill is correct, you must be told in writing what you owe and why. You must pay it along with any related finance charges.

If you don't agree with the creditor's decision, file an appeal with the Consumer Financial Protection Bureau (CFPB).

Complaints

To complain about a problem with your credit card company, call the number on the back of your card and or try to resolve it with the Consumer Financial Protection Bureau. If you fail to resolve the issue, ask for the name, address and phone number of its regulatory agency. See the chart of regulators to the best federal or state regulatory agency to contact.

To complain about a credit bureau, contact the CFPB; for complaints about a department store that offers credit, or other Federal Deposit Insurance Corporation (FDIC)-insured financial institution, write to the agency's Consumer Response Center. You may also file a complaint with the FTC.

The File Previous Years Taxes

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