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Filing Tax Amendment

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Filing Tax Amendment

Filing tax amendment Internal Revenue Bulletin:  2009-17  April 27, 2009  Rev. Filing tax amendment Proc. Filing tax amendment 2009-24 Table of Contents SECTION 1. Filing tax amendment PURPOSE SECTION 2. Filing tax amendment BACKGROUND SECTION 3. Filing tax amendment SCOPE SECTION 4. Filing tax amendment APPLICATION. Filing tax amendment 01 In General. Filing tax amendment . Filing tax amendment 02 Limitations on Depreciation Deductions for Certain Automobiles. Filing tax amendment . Filing tax amendment 03 Inclusions in Income of Lessees of Passenger Automobiles. Filing tax amendment SECTION 5. Filing tax amendment EFFECTIVE DATE SECTION 6. Filing tax amendment DRAFTING INFORMATION SECTION 1. Filing tax amendment PURPOSE . Filing tax amendment 01 This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2009, including a separate table of limitations on depreciation deductions for trucks and vans; and (2) the amounts to be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2009, including a separate table of inclusion amounts for lessees of trucks and vans. Filing tax amendment . Filing tax amendment 02 The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. Filing tax amendment SECTION 2. Filing tax amendment BACKGROUND . Filing tax amendment 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year that the passenger automobile is placed in service by the taxpayer and each succeeding year. Filing tax amendment Section 280F(d)(7) requires the amounts allowable as depreciation deductions to be increased by a price inflation adjustment amount for passenger automobiles placed in service after 1988. Filing tax amendment The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. Filing tax amendment This change reflects the higher rate of price inflation that trucks and vans have been subject to since 1988. Filing tax amendment . Filing tax amendment 02 Section 168(k)(1)(A) provides a 50 percent additional first year depreciation deduction for certain new property acquired by a taxpayer after December 31, 2007, and before January 1, 2010, if no written binding contract for the acquisition of the property existed before January 1, 2008. Filing tax amendment Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A) by $8,000 for passenger automobiles to which the 50 percent additional first year depreciation deduction applies. Filing tax amendment . Filing tax amendment 03 Section 168(k)(2)(D)(i) provides that the 50 percent additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). Filing tax amendment Section 168(k)(2)(D)(iii) permits a taxpayer to elect to not claim the 50 percent additional first year depreciation deduction for any class of property. Filing tax amendment Section 168(k)(4) permits a corporation to elect to not claim the 50 percent additional first year depreciation deduction for all eligible qualified property (that is extension property or that is not extension property, as applicable) and instead to increase the business credit limitation under § 38(c) or the alternative minimum tax credit limitation under § 53(c). Filing tax amendment Accordingly, this revenue procedure provides tables for passenger automobiles for which the 50 percent additional depreciation deduction applies and tables for passenger automobiles for which the 50 percent additional first year depreciation deduction does not apply, including passenger automobiles in a class of property for which the taxpayer “elects out” of the 50 percent additional first year depreciation deduction or passenger automobiles that are eligible qualified property to which the § 168(k)(4) election applies. Filing tax amendment . Filing tax amendment 04 For leased passenger automobiles, § 280F(c) requires a reduction in the deduction allowed to the lessee of the passenger automobile. Filing tax amendment The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Filing tax amendment Under § 1. Filing tax amendment 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an inclusion amount determined by applying a formula to the amount obtained from a table. Filing tax amendment One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Filing tax amendment Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. Filing tax amendment SECTION 3. Filing tax amendment SCOPE . Filing tax amendment 01 The limitations on depreciation deductions in section 4. Filing tax amendment 02(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2009, and continue to apply for each taxable year that the passenger automobile remains in service. Filing tax amendment . Filing tax amendment 02 The tables in section 4. Filing tax amendment 03 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2009. Filing tax amendment Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. Filing tax amendment See Rev. Filing tax amendment Proc. Filing tax amendment 2002-14, 2002-1 C. Filing tax amendment B. Filing tax amendment 450, for passenger automobiles first leased before January 1, 2003, Rev. Filing tax amendment Proc. Filing tax amendment 2003-75, 2003-2 C. Filing tax amendment B. Filing tax amendment 1018, for passenger automobiles first leased during calendar year 2003, Rev. Filing tax amendment Proc. Filing tax amendment 2004-20, 2004-1 C. Filing tax amendment B. Filing tax amendment 642, for passenger automobiles first leased during calendar year 2004, Rev. Filing tax amendment Proc. Filing tax amendment 2005-13, 2005-1 C. Filing tax amendment B. Filing tax amendment 759, for passenger automobiles first leased during calendar year 2005, Rev. Filing tax amendment Proc. Filing tax amendment 2006-18, 2006-1 C. Filing tax amendment B. Filing tax amendment 645, for passenger automobiles first leased during calendar year 2006, Rev. Filing tax amendment Proc. Filing tax amendment 2007-30, 2007-1 C. Filing tax amendment B. Filing tax amendment 1104, for passenger automobiles first leased during calendar year 2007, and Rev. Filing tax amendment Proc. Filing tax amendment 2008-22, 2008-12 I. Filing tax amendment R. Filing tax amendment B. Filing tax amendment 658, for passenger automobiles first leased during calendar year 2008. Filing tax amendment SECTION 4. Filing tax amendment APPLICATION . Filing tax amendment 01 In General. Filing tax amendment (1) Limitations on depreciation deductions for certain automobiles. Filing tax amendment The limitations on depreciation deductions for passenger automobiles placed in service by the taxpayer for the first time during calendar year 2009 are in Tables 1 through 4 in section 4. Filing tax amendment 02(2) of this revenue procedure. Filing tax amendment (2) Inclusions in income of lessees of passenger automobiles. Filing tax amendment A taxpayer first leasing a passenger automobile during calendar year 2009 must determine the inclusion amount that is added to gross income using Tables 5 and 6 in section 4. Filing tax amendment 03 of this revenue procedure. Filing tax amendment In addition, the taxpayer must follow the procedures of § 1. Filing tax amendment 280F-7(a). Filing tax amendment . Filing tax amendment 02 Limitations on Depreciation Deductions for Certain Automobiles. Filing tax amendment (1) Amount of the inflation adjustment. Filing tax amendment (a) Passenger automobiles (other than trucks or vans). Filing tax amendment Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. Filing tax amendment The term “CPI automobile component” is defined in § 280F(d)(7)(B)(ii) as the “automobile component” of the Consumer Price Index for all Urban Consumers published by the Department of Labor. Filing tax amendment The new car component of the CPI was 115. Filing tax amendment 2 for October 1987 and 134. Filing tax amendment 837 for October 2008. Filing tax amendment The October 2008 index exceeded the October 1987 index by 19. Filing tax amendment 637. Filing tax amendment The Internal Revenue Service has, therefore, determined that the automobile price inflation adjustment for 2009 for passenger automobiles (other than trucks and vans) is 17. Filing tax amendment 05 percent (19. Filing tax amendment 637/115. Filing tax amendment 2 x 100%). Filing tax amendment This adjustment is applicable to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2009. Filing tax amendment The dollar limitations in § 280F(a) therefore must be multiplied by a factor of 0. Filing tax amendment 1705, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2009. Filing tax amendment (b) Trucks and vans. Filing tax amendment To determine the dollar limitations applicable to trucks and vans first placed in service during calendar year 2009, the new truck component of the CPI is used instead of the new car component. Filing tax amendment The new truck component of the CPI was 112. Filing tax amendment 4 for October 1987 and 133. Filing tax amendment 640 for October 2008. Filing tax amendment The October 2008 index exceeded the October 1987 index by 21. Filing tax amendment 24. Filing tax amendment The Service has, therefore, determined that the automobile price inflation adjustment for 2009 for trucks and vans is 18. Filing tax amendment 90 percent (21. Filing tax amendment 24/112. Filing tax amendment 4 x 100%). Filing tax amendment This adjustment is applicable to all trucks and vans that are first placed in service in calendar year 2009. Filing tax amendment The dollar limitations in § 280F(a) therefore must be multiplied by a factor of 0. Filing tax amendment 1890, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to trucks and vans. Filing tax amendment (2) Amount of the limitation. Filing tax amendment For passenger automobiles placed in service by the taxpayer in calendar year 2009, Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year. Filing tax amendment Use Table 1 for a passenger automobile (other than a truck or van) placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction does not apply, including a passenger automobile (other than a truck or van) in a class of property for which the taxpayer elects out of the 50 percent additional first year depreciation deduction or a passenger automobile that is eligible qualified property to which the § 168(k)(4) election applies. Filing tax amendment Use Table 2 for a passenger automobile (other than a truck or van) placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction applies. Filing tax amendment Use Table 3 for a truck or van placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction does not apply, including a truck or van in a class of property for which the taxpayer elects out of the 50 percent additional first year depreciation deduction or a truck or van that is eligible qualified property to which the § 168(k)(4) election applies. Filing tax amendment Use Table 4 for a truck or van placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction applies. Filing tax amendment REV. Filing tax amendment PROC. Filing tax amendment 2009-24 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $2,960 2nd Tax Year $4,800 3rd Tax Year $2,850 Each Succeeding Year $1,775 REV. Filing tax amendment PROC. Filing tax amendment 2009-24 TABLE 2 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $10,960 2nd Tax Year $4,800 3rd Tax Year $2,850 Each Succeeding Year $1,775 REV. Filing tax amendment PROC. Filing tax amendment 2009-24 TABLE 3 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. Filing tax amendment PROC. Filing tax amendment 2009-24 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 . Filing tax amendment 03 Inclusions in Income of Lessees of Passenger Automobiles. Filing tax amendment The inclusion amounts for passenger automobiles first leased in calendar year 2009 are calculated under the procedures described in § 1. Filing tax amendment 280F-7(a). Filing tax amendment Lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure in applying these procedures, while lessees of trucks and vans should use Table 6 of this revenue procedure. Filing tax amendment REV. Filing tax amendment PROC. Filing tax amendment 2009-24 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2009 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $18,500 $19,000 9 19 28 34 38 19,000 19,500 10 21 32 38 43 19,500 20,000 11 24 36 42 48 20,000 20,500 12 27 39 46 54 20,500 21,000 13 29 43 51 58 21,000 21,500 15 31 47 55 64 21,500 22,000 16 34 50 60 68 22,000 23,000 17 38 56 66 76 23,000 24,000 20 42 64 75 86 24,000 25,000 22 47 71 84 96 25,000 26,000 24 52 78 93 107 26,000 27,000 26 58 85 101 117 27,000 28,000 29 62 93 110 127 28,000 29,000 31 67 100 119 138 29,000 30,000 33 72 108 128 147 30,000 31,000 35 77 115 137 157 31,000 32,000 38 82 122 146 167 32,000 33,000 40 87 129 155 178 33,000 34,000 42 92 137 163 188 34,000 35,000 44 97 144 172 199 35,000 36,000 47 102 151 181 208 36,000 37,000 49 107 159 189 219 37,000 38,000 51 112 166 199 228 38,000 39,000 53 117 173 208 239 39,000 40,000 56 122 180 216 250 40,000 41,000 58 127 188 225 259 41,000 42,000 60 132 195 234 269 42,000 43,000 62 137 203 242 280 43,000 44,000 65 141 210 252 290 44,000 45,000 67 146 218 260 300 45,000 46,000 69 151 225 269 311 46,000 47,000 71 157 232 278 320 47,000 48,000 74 161 240 286 331 48,000 49,000 76 166 247 296 340 49,000 50,000 78 171 255 304 351 50,000 51,000 80 176 262 313 361 51,000 52,000 83 181 269 322 371 52,000 53,000 85 186 276 331 381 53,000 54,000 87 191 284 339 392 54,000 55,000 89 196 291 349 401 55,000 56,000 92 201 298 357 412 56,000 57,000 94 206 306 365 423 57,000 58,000 96 211 313 375 432 58,000 59,000 98 216 320 384 442 59,000 60,000 101 221 327 393 452 60,000 62,000 104 228 339 406 467 62,000 64,000 109 238 353 424 488 64,000 66,000 113 248 368 441 509 66,000 68,000 118 258 382 459 529 68,000 70,000 122 268 397 476 550 70,000 72,000 127 277 413 493 570 72,000 74,000 131 288 427 511 590 74,000 76,000 136 297 442 529 610 76,000 78,000 140 307 457 546 631 78,000 80,000 145 317 471 564 651 80,000 85,000 152 335 497 595 686 85,000 90,000 164 359 534 639 737 90,000 95,000 175 384 570 683 789 95,000 100,000 186 409 607 727 839 100,000 110,000 203 446 662 793 916 110,000 120,000 226 495 736 881 1,018 120,000 130,000 248 545 809 970 1,119 130,000 140,000 271 594 883 1,058 1,220 140,000 150,000 293 644 956 1,146 1,322 150,000 160,000 316 693 1,030 1,234 1,424 160,000 170,000 338 743 1,103 1,322 1,526 170,000 180,000 361 792 1,177 1,410 1,628 180,000 190,000 383 842 1,250 1,498 1,730 190,000 200,000 406 891 1,324 1,586 1,831 200,000 210,000 428 941 1,397 1,675 1,932 210,000 220,000 451 990 1,471 1,762 2,035 220,000 230,000 473 1,040 1,544 1,851 2,136 230,000 240,000 496 1,089 1,618 1,939 2,238 240,000 And up 518 1,139 1,691 2,027 2,340 REV. Filing tax amendment PROC. Filing tax amendment 2009-24 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2009 Fair Market Value of Electric Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th and Later $18,500 $19,000 8 17 25 30 35 19,000 19,500 9 19 29 35 40 19,500 20,000 10 22 33 38 45 20,000 20,500 11 25 36 43 50 20,500 21,000 12 27 40 48 55 21,000 21,500 13 30 43 52 60 21,500 22,000 15 32 47 56 66 22,000 23,000 16 36 52 64 72 23,000 24,000 18 41 60 72 83 24,000 25,000 21 45 68 81 93 25,000 26,000 23 50 75 90 103 26,000 27,000 25 56 82 98 114 27,000 28,000 27 61 89 107 124 28,000 29,000 30 65 97 116 134 29,000 30,000 32 70 104 125 144 30,000 31,000 34 75 112 134 154 31,000 32,000 36 80 119 143 164 32,000 33,000 39 85 126 151 175 33,000 34,000 41 90 134 160 184 34,000 35,000 43 95 141 169 195 35,000 36,000 45 100 148 178 205 36,000 37,000 48 105 155 187 215 37,000 38,000 50 110 163 195 226 38,000 39,000 52 115 170 204 236 39,000 40,000 55 120 177 213 246 40,000 41,000 57 125 185 221 256 41,000 42,000 59 130 192 231 266 42,000 43,000 61 135 199 240 276 43,000 44,000 64 139 207 249 286 44,000 45,000 66 144 215 257 296 45,000 46,000 68 149 222 266 307 46,000 47,000 70 155 229 274 317 47,000 48,000 73 159 237 283 327 48,000 49,000 75 164 244 292 338 49,000 50,000 77 169 251 301 348 50,000 51,000 79 174 259 310 357 51,000 52,000 82 179 266 318 368 52,000 53,000 84 184 273 328 378 53,000 54,000 86 189 281 336 388 54,000 55,000 88 194 288 345 399 55,000 56,000 91 199 295 354 408 56,000 57,000 93 204 302 363 419 57,000 58,000 95 209 310 371 429 58,000 59,000 97 214 317 381 439 59,000 60,000 100 219 324 389 450 60,000 62,000 103 226 336 402 465 62,000 64,000 107 236 351 420 485 64,000 66,000 112 246 365 438 505 66,000 68,000 116 256 380 455 526 68,000 70,000 121 266 394 473 546 70,000 72,000 125 276 409 491 566 72,000 74,000 130 286 423 509 586 74,000 76,000 134 296 438 526 607 76,000 78,000 139 305 454 543 627 78,000 80,000 143 316 467 561 648 80,000 85,000 151 333 493 592 684 85,000 90,000 163 357 531 635 735 90,000 95,000 174 382 567 680 785 95,000 100,000 185 407 604 724 836 100,000 110,000 202 444 659 790 912 110,000 120,000 225 493 733 878 1,014 120,000 130,000 247 543 806 966 1,116 130,000 140,000 270 592 880 1,054 1,218 140,000 150,000 292 642 953 1,143 1,319 150,000 160,000 315 691 1,027 1,230 1,421 160,000 170,000 337 741 1,100 1,319 1,522 170,000 180,000 360 790 1,174 1,407 1,624 180,000 190,000 382 840 1,247 1,495 1,726 190,000 200,000 405 889 1,321 1,583 1,828 200,000 210,000 427 939 1,394 1,671 1,930 210,000 220,000 450 988 1,468 1,759 2,031 220,000 230,000 472 1,038 1,541 1,847 2,134 230,000 240,000 495 1,087 1,615 1,935 2,235 240,000 and up 517 1,137 1,688 2,024 2,336 SECTION 5. Filing tax amendment EFFECTIVE DATE This revenue procedure applies to passenger automobiles (other than leased passenger automobiles) that are first placed in service by a taxpayer during calendar year 2009, and to leased passenger automobiles that are first leased by a taxpayer during calendar year 2009. Filing tax amendment SECTION 6. Filing tax amendment DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Filing tax amendment Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Filing tax amendment For further information regarding this revenue procedure, contact Mr. Filing tax amendment Harvey at (202) 622-4930 (not a toll-free call). Filing tax amendment Prev  Up  Next   Home   More Internal Revenue Bulletins
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Tax Relief for Victims of Severe Storms, Straight-line Winds and Tornadoes in Indiana

IN-2012-14, March 12, 2012

DETROIT — Victims of the severe storms, straight-line winds and tornadoes that began on Feb. 29, 2012 in parts of Indiana may qualify for tax relief from the Internal Revenue Service.

The President has declared Clark, Jefferson, Ripley, Scott, Warrick and Washington counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Feb. 29, and on or before May 31, have been postponed to May 31, 2012. This includes the April 17 deadline for filing 2011 individual income tax returns, making income tax payments and making 2011 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Feb. 29, and on or before March 15, as long as the deposits are made by March 15, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until May 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Feb. 29 and on or before May 31.

The IRS also gives affected taxpayers until May 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Feb. 29 and on or before May 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Feb. 29 and on or before March 15 provided the taxpayer makes these deposits by March 15.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Indiana, Severe Storms, Straight-line Winds, and Tornadoes” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Page Last Reviewed or Updated: 30-Jan-2014

The Filing Tax Amendment

Filing tax amendment 21. Filing tax amendment   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. Filing tax amendment 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. Filing tax amendment  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. Filing tax amendment 5% if either you or your spouse is age 65 or older). Filing tax amendment Standard mileage rate. Filing tax amendment  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. Filing tax amendment See Transportation under What Medical Expenses Are Includible. Filing tax amendment Introduction This chapter will help you determine the following. Filing tax amendment What medical expenses are. Filing tax amendment What expenses you can include this year. Filing tax amendment How much of the expenses you can deduct. Filing tax amendment Whose medical expenses you can include. Filing tax amendment What medical expenses are includible. Filing tax amendment How to treat reimbursements. Filing tax amendment How to report the deduction on your tax return. Filing tax amendment How to report impairment-related work expenses. Filing tax amendment How to report health insurance costs if you are self-employed. Filing tax amendment 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. Filing tax amendment These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. Filing tax amendment They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. Filing tax amendment Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Filing tax amendment They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. Filing tax amendment 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. Filing tax amendment Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. Filing tax amendment 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. Filing tax amendment If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Filing tax amendment 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. Filing tax amendment 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. Filing tax amendment Separate returns. Filing tax amendment   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. Filing tax amendment 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. Filing tax amendment Community property states. Filing tax amendment   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. Filing tax amendment Each of you should include half the expenses. Filing tax amendment If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. Filing tax amendment If you live in a community property state, and are not filing a joint return, see Publication 555, Community Property. Filing tax amendment 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. Filing tax amendment 5% of your AGI if either you or your spouse is age 65 or older)(Form 1040, line 38). Filing tax amendment Example. Filing tax amendment You are unmarried and under age 65 and your AGI is $40,000, 10% of which is $4,000. Filing tax amendment You paid medical expenses of $2,500. Filing tax amendment You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. Filing tax amendment 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. Filing tax amendment There are different rules for decedents and for individuals who are the subject of multiple support agreements. Filing tax amendment See Support claimed under a multiple support agreement , later. Filing tax amendment Yourself You can include medical expenses you paid for yourself. Filing tax amendment Spouse You can include medical expenses you paid for your spouse. Filing tax amendment 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. Filing tax amendment Example 1. Filing tax amendment Mary received medical treatment before she married Bill. Filing tax amendment Bill paid for the treatment after they married. Filing tax amendment Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. Filing tax amendment If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. Filing tax amendment Mary would include the amounts she paid during the year in her separate return. Filing tax amendment If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. Filing tax amendment Example 2. Filing tax amendment This year, John paid medical expenses for his wife Louise, who died last year. Filing tax amendment John married Belle this year and they file a joint return. Filing tax amendment 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. Filing tax amendment Dependent You can include medical expenses you paid for your dependent. Filing tax amendment 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. Filing tax amendment A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. Filing tax amendment The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. Filing tax amendment S. Filing tax amendment citizen or national, or a resident of the United States, Canada, or Mexico. Filing tax amendment If your qualifying child was adopted, see Exception for adopted child , next. Filing tax amendment 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. Filing tax amendment Exception for adopted child. Filing tax amendment   If you are a U. Filing tax amendment S. Filing tax amendment citizen or U. Filing tax amendment S. Filing tax amendment 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. Filing tax amendment S. Filing tax amendment citizen or national or a resident of the United States, Canada, or Mexico. Filing tax amendment 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. Filing tax amendment Adopted child. Filing tax amendment   A legally adopted child is treated as your own child. Filing tax amendment This includes a child lawfully placed with you for legal adoption. Filing tax amendment   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. Filing tax amendment   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. Filing tax amendment   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. Filing tax amendment    You may be able to take an adoption credit for other expenses related to an adoption. Filing tax amendment See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Filing tax amendment Child of divorced or separated parents. Filing tax amendment   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. Filing tax amendment 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. Filing tax amendment This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). Filing tax amendment 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. Filing tax amendment But see Child of divorced or separated parents , earlier, and Support claimed under a multiple support agreement, next. Filing tax amendment Support claimed under a multiple support agreement. Filing tax amendment   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. Filing tax amendment 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. Filing tax amendment   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. Filing tax amendment However, you can include the entire unreimbursed amount you paid for medical expenses. Filing tax amendment Example. Filing tax amendment You and your three brothers each provide one-fourth of your mother's total support. Filing tax amendment Under a multiple support agreement, you treat your mother as your dependent. Filing tax amendment You paid all of her medical expenses. Filing tax amendment Your brothers reimbursed you for three-fourths of these expenses. Filing tax amendment In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. Filing tax amendment Your brothers cannot include any part of the expenses. Filing tax amendment 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. Filing tax amendment 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. Filing tax amendment This includes expenses for the decedent's spouse and dependents as well as for the decedent. Filing tax amendment 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. Filing tax amendment The expenses must be paid within the 1-year period beginning with the day after the date of death. Filing tax amendment 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. Filing tax amendment 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. Filing tax amendment Amended returns and claims for refund are discussed in chapter 1. Filing tax amendment 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. Filing tax amendment 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. Filing tax amendment 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). Filing tax amendment This table does not include all possible medical expenses. Filing tax amendment To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. Filing tax amendment Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Filing tax amendment 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). Filing tax amendment See Qualified Long-Term Care Insurance Contracts in Publication 502. Filing tax amendment 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. Filing tax amendment The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. Filing tax amendment Note. Filing tax amendment 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. Filing tax amendment 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. Filing tax amendment Employer-sponsored health insurance plan. Filing tax amendment   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. Filing tax amendment 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. Filing tax amendment Example. Filing tax amendment You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. Filing tax amendment Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. Filing tax amendment 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. Filing tax amendment Long-term care services. Filing tax amendment   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. Filing tax amendment This amount will be reported as wages in box 1 of your Form W-2. Filing tax amendment Health reimbursement arrangement (HRA). Filing tax amendment   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. Filing tax amendment This is because an HRA is funded solely by the employer. Filing tax amendment Retired public safety officers. Filing tax amendment   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. Filing tax amendment This applies only to distributions that would otherwise be included in income. Filing tax amendment Medicare A. Filing tax amendment   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. Filing tax amendment The payroll tax paid for Medicare A is not a medical expense. Filing tax amendment   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. Filing tax amendment In this situation you can include the premiums you paid for Medicare A as a medical expense. Filing tax amendment Medicare B. Filing tax amendment   Medicare B is supplemental medical insurance. Filing tax amendment Premiums you pay for Medicare B are a medical expense. Filing tax amendment Check the information you received from the Social Security Administration to find out your premium. Filing tax amendment Medicare D. Filing tax amendment    Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. Filing tax amendment You can include as a medical expense premiums you pay for Medicare D. Filing tax amendment Prepaid insurance premiums. Filing tax amendment   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). Filing tax amendment Unused sick leave used to pay premiums. Filing tax amendment   You must include in gross income cash payments you receive at the time of retirement for unused sick leave. Filing tax amendment 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. Filing tax amendment You can include this cost of continuing participation in the health plan as a medical expense. Filing tax amendment   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. Filing tax amendment You cannot include this cost of continuing participation in that health plan as a medical expense. Filing tax amendment Table 21-1. Filing tax amendment Medical and Dental Expenses Checklist. Filing tax amendment See Publication 502 for more information about these and other expenses. Filing tax amendment 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. Filing tax amendment ) 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. Filing tax amendment ) 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. Filing tax amendment 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. Filing tax amendment , 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. Filing tax amendment 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. Filing tax amendment See Nursing home , later. Filing tax amendment You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. Filing tax amendment You can include the cost of such lodging while away from home if all of the following requirements are met. Filing tax amendment The lodging is primarily for and essential to medical care. Filing tax amendment 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. Filing tax amendment The lodging is not lavish or extravagant under the circumstances. Filing tax amendment There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Filing tax amendment The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. Filing tax amendment You can include lodging for a person traveling with the person receiving the medical care. Filing tax amendment 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. Filing tax amendment Meals are not included. Filing tax amendment Nursing home. Filing tax amendment   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. Filing tax amendment This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. Filing tax amendment   Do not include the cost of meals and lodging if the reason for being in the home is personal. Filing tax amendment You can, however, include in medical expenses the part of the cost that is for medical or nursing care. Filing tax amendment Transportation Include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Filing tax amendment 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. Filing tax amendment Car expenses. Filing tax amendment   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use your car for medical reasons. Filing tax amendment You cannot include depreciation, insurance, general repair, or maintenance expenses. Filing tax amendment   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. Filing tax amendment    You can also include parking fees and tolls. Filing tax amendment You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. Filing tax amendment Example. Filing tax amendment In 2013, Bill Jones drove 2,800 miles for medical reasons. Filing tax amendment He spent $500 for gas, $30 for oil, and $100 for tolls and parking. Filing tax amendment He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. Filing tax amendment He figures the actual expenses first. Filing tax amendment He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. Filing tax amendment He then figures the standard mileage amount. Filing tax amendment He multiplies 2,800 miles by 24 cents a mile for a total of $672. Filing tax amendment He then adds the $100 tolls and parking for a total of $772. Filing tax amendment 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. Filing tax amendment Transportation expenses you cannot include. Filing tax amendment   You cannot include in medical expenses the cost of transportation in the following situations. Filing tax amendment Going to and from work, even if your condition requires an unusual means of transportation. Filing tax amendment Travel for purely personal reasons to another city for an operation or other medical care. Filing tax amendment Travel that is merely for the general improvement of one's health. Filing tax amendment The costs of operating a specially equipped car for other than medical reasons. Filing tax amendment 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. Filing tax amendment (See chapter 32 and Publication 503, Child and Dependent Care Expenses. Filing tax amendment ) 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. Filing tax amendment 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. Filing tax amendment 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. Filing tax amendment This includes payments from Medicare. Filing tax amendment 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. Filing tax amendment Example. Filing tax amendment You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. Filing tax amendment The insurance you receive for the hospital and doctors' bills is more than their charges. Filing tax amendment 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. Filing tax amendment Health reimbursement arrangement (HRA). Filing tax amendment   A health reimbursement arrangement is an employer-funded plan that reimburses employees for medical care expenses and allows unused amounts to be carried forward. Filing tax amendment 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. Filing tax amendment Other reimbursements. Filing tax amendment   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. Filing tax amendment ) 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. Filing tax amendment   You must, however, reduce your medical expenses by any part of these payments that is designated for medical costs. Filing tax amendment See How Do You Figure and Report the Deduction on Your Tax Return , later. Filing tax amendment   For how to treat damages received for personal injury or sickness, see Damages for Personal Injuries , later. Filing tax amendment You do not have a medical deduction if you are reimbursed for all of your medical expenses for the year. Filing tax amendment Excess reimbursement. Filing tax amendment   If you are reimbursed more than your medical expenses, you may have to include the excess in income. Filing tax amendment You may want to use Figure 21-A to help you decide if any of your reimbursement is taxable. Filing tax amendment Premiums paid by you. Filing tax amendment   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. Filing tax amendment Generally, you do not include the excess reimbursement in your gross income. Filing tax amendment Premiums paid by you and your employer. Filing tax amendment   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. Filing tax amendment   See Publication 502 to figure the amount of the excess reimbursement you must include in gross income. Filing tax amendment Reimbursement in a later year. Filing tax amendment   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. Filing tax amendment   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. Filing tax amendment 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. Filing tax amendment Figure 21-A. Filing tax amendment Is Your Excess Medical Reimbursement Taxable? Please click here for the text description of the image. Filing tax amendment Figure 21-A. Filing tax amendment Is Your Excess Medical Reimbursement Taxable? Medical expenses not deducted. Filing tax amendment   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. Filing tax amendment 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. Filing tax amendment However, if the reimbursement is more than the expense, see Excess reimbursement , earlier. Filing tax amendment Example. Filing tax amendment For 2013, you were unmarried and under age 65 and you had medical expenses of $500. Filing tax amendment You cannot deduct the $500 because it is less than 10% of your AGI. Filing tax amendment 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. Filing tax amendment 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. Filing tax amendment 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. Filing tax amendment See Reimbursement in a Later Year , discussed under How Do You Treat Reimbursements, earlier. Filing tax amendment Future medical expenses. Filing tax amendment   If you receive an amount in settlement of a damage suit for personal injuries, part of that award may be for future medical expenses. Filing tax amendment If it is, you must reduce any future medical expenses for these injuries until the amount you received has been completely used. Filing tax amendment 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. Filing tax amendment What Tax Form Do You Use? You figure your medical expense deduction on Schedule A (Form 1040). Filing tax amendment You cannot claim medical expenses on Form 1040A or Form 1040EZ. Filing tax amendment If you need more information on itemized deductions or you are not sure if you can itemize, see chapter 20. Filing tax amendment Enter the amount you paid for medical and dental expenses on Schedule A (Form 1040). Filing tax amendment This should be your expenses that were not reimbursed by insurance or any other sources. Filing tax amendment Generally, you can deduct only the amount of your medical and dental expenses that is more than 10% of your AGI (7. Filing tax amendment 5% if either you or your spouse was age 65 or older) shown on line 38, Form 1040. Filing tax amendment 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. Filing tax amendment If you take a business deduction for impairment-related work expenses, do not take a medical deduction for the same expenses. Filing tax amendment 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. Filing tax amendment Impairment-related expenses defined. Filing tax amendment   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. Filing tax amendment Where to report. Filing tax amendment   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. Filing tax amendment   If you are an employee, complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. Filing tax amendment Enter on Schedule A (Form 1040), that part of the amount on Form 2106, or Form 2106-EZ, that is related to your impairment. Filing tax amendment Enter the amount that is unrelated to your impairment also on Schedule A (Form 1040). Filing tax amendment Your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to other employee business expenses. Filing tax amendment Example. Filing tax amendment You are blind. Filing tax amendment You must use a reader to do your work. Filing tax amendment 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. Filing tax amendment The reader's services are only for your work. Filing tax amendment You can deduct your expenses for the reader as business expenses. Filing tax amendment 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. Filing tax amendment 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. Filing tax amendment 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. Filing tax amendment 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. Filing tax amendment 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. Filing tax amendment 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. Filing tax amendment But if any of the following applies, do not use that worksheet. Filing tax amendment You had more than one source of income subject to self-employment tax. Filing tax amendment You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Filing tax amendment You are using amounts paid for qualified long-term care insurance to figure the deduction. Filing tax amendment If you cannot use the worksheet in the Form 1040 instructions, use the worksheet in Publication 535, Business Expenses, to figure your deduction. Filing tax amendment Note. Filing tax amendment 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. Filing tax amendment If you are claiming the health coverage tax credit, subtract the amount shown on Form 8885, from the total insurance premiums you paid. Filing tax amendment 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. Filing tax amendment Where to report. Filing tax amendment    You take this deduction on Form 1040. Filing tax amendment 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. Filing tax amendment 5% if either you or your spouse was age 65 or older). Filing tax amendment 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. Filing tax amendment Prev  Up  Next   Home   More Online Publications