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File taxes online for free Publication 502 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. File taxes online for free Tax questions. File taxes online for free Useful Items - You may want to see: What's New Medical and dental expenses. File taxes online for free  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 taxes online for free 5% if either you or your spouse was born before January 2, 1949). File taxes online for free Standard mileage rate. File taxes online for free  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. File taxes online for free See Transportation under What Medical Expenses Are Includible. File taxes online for free Federal tax benefits for same-sex married couples. File taxes online for free  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. File taxes online for free For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. File taxes online for free Reminders Future developments. File taxes online for free   For the latest information about developments related to Publication 502, such as legislation enacted after it was published, go to www. File taxes online for free irs. File taxes online for free gov/pub502. File taxes online for free Photographs of missing children. File taxes online for free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File taxes online for free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File taxes online for free You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File taxes online for free Introduction This publication explains the itemized deduction for medical and dental expenses that you claim on Schedule A (Form 1040). File taxes online for free It discusses what expenses, and whose expenses, you can and cannot include in figuring the deduction. File taxes online for free It explains how to treat reimbursements and how to figure the deduction. File taxes online for free It also tells you how to report the deduction on your tax return and what to do if you sell medical property or receive damages for a personal injury. File taxes online for free Medical expenses include dental expenses, and in this publication the term “medical expenses” is often used to refer to medical and dental expenses. File taxes online for free You can deduct on Schedule A (Form 1040) only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (AGI). File taxes online for free But if either you or your spouse was born before January 2, 1949, you can deduct the amount of your medical and dental expenses that is more than 7. File taxes online for free 5% of your AGI. File taxes online for free If your medical and dental expenses are not more than 10% of your AGI (7. File taxes online for free 5% if either you or your spouse was born before January 2, 1949), you cannot claim a deduction. File taxes online for free This publication also explains how to treat impairment-related work expenses, health insurance premiums if you are self-employed, and the health coverage tax credit that is available to certain individuals. File taxes online for free Pub. File taxes online for free 502 covers many common medical expenses but not every possible medical expense. File taxes online for free If you cannot find the expense you are looking for, refer to the definition of medical expenses under What Are Medical Expenses . File taxes online for free See How To Get Tax Help near the end of this publication for information about getting publications and forms. File taxes online for free Comments and suggestions. File taxes online for free   We welcome your comments about this publication and your suggestions for future editions. File taxes online for free   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File taxes online for free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File taxes online for free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File taxes online for free   You can send your comments from www. File taxes online for free irs. File taxes online for free gov/formspubs. File taxes online for free Click on “More Information” and then on “Comment on Tax Forms and Publications. File taxes online for free ”   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 taxes online for free Ordering forms and publications. File taxes online for free   Visit www. File taxes online for free irs. File taxes online for free gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File taxes online for free Internal Revenue Service 1201 N. File taxes online for free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File taxes online for free   If you have a tax question, check the information available on IRS. File taxes online for free gov or call 1-800-829-1040. File taxes online for free We cannot answer tax questions sent to either of the above addresses. File taxes online for free Useful Items - You may want to see: Publication 969 Health Savings Accounts and Other Tax-Favored Health Plans Forms (and Instructions) 1040 U. File taxes online for free S. File taxes online for free Individual Income Tax Return Schedule A (Form 1040) Itemized Deductions 8885 Health Coverage Tax Credit Prev  Up  Next   Home   More Online Publications
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File taxes online for free Car Expenses Table of Contents Introduction Depreciation of CarSpecial Depreciation Allowance Depreciation Limit Amended Return Election Not To Claim Special Allowance If you purchased a car after September 10, 2001, for use in your business (or as an employee) and figure your deductible expenses using the actual car expense method, new law contains provisions that may affect your depreciation deduction for that car. File taxes online for free Publication 463, Travel, Entertainment, Gift, and Car Expenses, contains information on figuring depreciation on your car. File taxes online for free However, Publication 463 does not contain the new provisions because it was printed before the law was enacted. File taxes online for free The new provisions are in the Supplement to Publication 463, which is reprinted below. File taxes online for free Supplement to Publication 463 Travel, Entertainment, Gift, and Car Expenses   Introduction This supplemental publication is for taxpayers who purchased a car for business purposes after September 10, 2001, and figure their deductible expenses, including a deduction for depreciation, using the actual car expense method. File taxes online for free After Publication 463 was printed, the Job Creation and Worker Assistance Act of 2002 was signed into law by the President. File taxes online for free Certain provisions of this new law may reduce your taxes for 2001. File taxes online for free The new law contains the following provisions. File taxes online for free A new depreciation deduction, the special depreciation allowance. File taxes online for free An increase in the limit on depreciation for any car for which you claim the new special depreciation allowance. File taxes online for free If you have already filed your 2001 return, you may wish to file an amended return to claim any of these benefits. File taxes online for free See Amended Return, later. File taxes online for free Depreciation of Car If you used the actual car expense method to figure your deduction for a car you own and use in your business (or as an employee), you generally can claim a depreciation deduction. File taxes online for free However, there is a limit on the depreciation deduction you can take for your car each year. File taxes online for free See Depreciation Limit later. File taxes online for free Special Depreciation Allowance The new law allows you to claim a special depreciation allowance. File taxes online for free This special allowance is a deduction equal to 30% of the depreciable basis of qualified property. File taxes online for free You figure the amount of the special depreciation allowance after any section 179 deduction you choose to claim, but before figuring your regular depreciation deduction under the Modified Accelerated Cost Recovery System (MACRS). File taxes online for free See Depreciation Deduction under Actual Car Expenses in chapter 4 of Publication 463 for information about MACRS. File taxes online for free You can claim the special depreciation allowance only for the year the qualified property is placed in service. File taxes online for free Qualified property. File taxes online for free   Qualified property includes a car (any four-wheeled vehicle, including a truck or van not more than 6,000 pounds, that is made primarily for use on public streets, roads, and highways) that meets all of the following requirements. File taxes online for free You bought it new. File taxes online for free You bought it after September 10, 2001. File taxes online for free (But a car is not qualified property if a binding written contract for you to buy the car was in effect before September 11, 2001. File taxes online for free ) You began using it for business after September 10, 2001, and used it more than 50% in a qualified business use. File taxes online for free Example. File taxes online for free Bob bought a new car on October 15, 2001, for $20,000 and placed it in service immediately, using it 75% for business. File taxes online for free Bob's car is qualified property. File taxes online for free Bob chooses not to take a section 179 deduction for the car. File taxes online for free He does claim the new special depreciation allowance. File taxes online for free Bob first must figure the car's depreciable basis, which is $15,000 ($20,000 × . File taxes online for free 75). File taxes online for free He then figures the special depreciation allowance of $4,500 ($15,000 × . File taxes online for free 30). File taxes online for free The remaining depreciable basis of $10,500 ($15,000 - $4,500) is depreciated using MACRS (200% declining balance method, half-year convention) and results in a deduction of $2,100 ($10,500 × . File taxes online for free 20), for a total depreciation deduction for 2001 of $6,600 ($4,500 + $2,100). File taxes online for free However, Bob's depreciation deduction is limited to $5,745 ($7,660 × . File taxes online for free 75), as discussed next. File taxes online for free Depreciation Limit The limit on your depreciation deduction for 2001 is increased to $7,660 for a car that is qualified property (defined above) and for which you claim the special depreciation allowance. File taxes online for free The limit is increased to $23,080 if the car is an electric car. File taxes online for free The section 179 deduction is treated as depreciation for purposes of this limit. File taxes online for free If you use a car less than 100% in your business or work, the limit is $7,660 (or $23,080 for an electric car) multiplied by the percentage of business and investment use during the year. File taxes online for free For cars that do not qualify for (or for which you choose not to claim) the special depreciation allowance, the limit remains $3,060 ($9,280 for electric cars). File taxes online for free Amended Return If you filed your 2001 calendar year return before June 1, 2002, and did not claim the new special depreciation allowance for a qualified car, you can claim it by filing an amended return on Form 1040X, Amended U. File taxes online for free S. File taxes online for free Individual Income Tax Return, by April 15, 2003. File taxes online for free At the top of the Form 1040X, print “Filed pursuant to Revenue Procedure 2002–33. File taxes online for free ” If you are an employee, attach Form 2106, Employee Business Expenses (revised March 2002). File taxes online for free If you are self-employed, attach Form 4562, Depreciation and Amortization (revised March 2002). File taxes online for free Or, you can claim the special depreciation allowance by filing Form 3115, Application for Change in Accounting Method, with your 2002 return. File taxes online for free For details, see Revenue Procedure 2002–33. File taxes online for free (But, filing Form 1040X for 2001 enables you to claim the special allowance earlier than attaching Form 3115 to your 2002 return. File taxes online for free ) You cannot claim the special depreciation allowance on an amended return (or by using Form 3115) if you made, or are treated as having made, the election not to claim it described later. File taxes online for free Example. File taxes online for free The facts are the same as in the previous example except that Bob filed his original 2001 income tax return on April 15, 2002, and claimed a $3,000 ($20,000 x . File taxes online for free 75 x . File taxes online for free 20) depreciation deduction for his new car using MACRS. File taxes online for free Bob now wishes to claim the special depreciation allowance for his new car on an amended 2001 return. File taxes online for free Bob, who is an employee, files Form 1040X, by April 15, 2003, with an updated Form 2106 (revised March 2002) attached, increasing his total depreciation deduction to $5,745, as figured in the earlier example. File taxes online for free Bob's new filled-in Form 2106 is shown later. File taxes online for free Election Not To Claim Special Allowance You can elect not to claim the special depreciation allowance for a car by making a statement attached to, or written on, your return indicating that you are electing not to claim the special depreciation allowance for 5-year property. File taxes online for free As a general rule, you must make this election by the due date (including extensions) of your return. File taxes online for free You can have an automatic extension of 6 months from the due date of your return (excluding extensions) to make the election with an amended return. File taxes online for free To get this extension, you must have filed your original return by the due date (including extensions). File taxes online for free At the top of the statement, print “Filed pursuant to section 301. File taxes online for free 9100–2. File taxes online for free ” If you elect not to claim the special depreciation allowance for a car, you cannot claim it for any other 5-year property placed in service during the same year. File taxes online for free Unless you elect (or are treated as electing) not to claim the special depreciation allowance, you must reduce the car's adjusted basis by the amount of the allowance, even if the allowance was not claimed. File taxes online for free Deemed election for return filed before June 1, 2002. File taxes online for free   If you did not make the election not to claim the special depreciation allowance in the time and manner described above, you will still be treated as electing not to claim it if all of the following apply. File taxes online for free You filed your 2001 return before June 1, 2002. File taxes online for free You claimed depreciation on your return but did not claim the special depreciation allowance. File taxes online for free You did not file an amended 2001 return by April 15, 2003, or a Form 3115 with your 2002 return, to claim the special depreciation allowance. File taxes online for free Form 2106, Page 1, for Bob Smith Form 2106, Page 2, for Bob Smith Prev  Up  Next   Home   More Online Publications