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H&r block com Publication 179 - Introductory Material Table of Contents Acontecimientos futuros Qué hay de nuevo Recordatorios Calendario Introduction Acontecimientos futuros Si desea obtener la información más reciente sobre todo acontecimiento relacionado con la Publicación 179, tal como legislación promulgada después de que ésta fue publicada, acceda a www. H&r block com irs. H&r block com gov/pub179. H&r block com Qué hay de nuevo Contribuciones al Seguro Social y al Medicare para el 2014. H&r block com  La tasa de contribución para el Seguro Social permanece en 6. H&r block com 2% tanto para el empleado como para el patrono. H&r block com La base límite de salario para el Seguro Social es $117,000. H&r block com La tasa de la contribución al Medicare es 1. H&r block com 45% tanto para la parte del empleado como la del patrono, la misma tasa que correspondió para el año 2013. H&r block com No hay límite sobre la cantidad de salarios sujetos a la contribución al Medicare. H&r block com Las contribuciones al Seguro Social y al Medicare se aplican a los salarios de empleados domésticos a quienes usted les paga $1,900 o más en efectivo o de una forma equivalente de remuneración. H&r block com Las contribuciones al Seguro Social y al Medicare se aplican a los trabajadores electorales a quienes se les paga $1,600 o más en efectivo o una remuneración equivalente. H&r block com Cambio de parte responsable. H&r block com  Comenzando el 1 de enero del 2014, toda entidad jurídica que tiene asignado un número patronal tiene que presentar el Formulario 8822-B Change of Address or Responsible Party—Business (Cambio de dirección o Parte Responsable— de negocios), en inglés, para informar si ha cambiado la parte responsable del negocio. H&r block com El Formulario 8822-B tiene que presentarse dentro de los 60 días que cambió la parte responsable. H&r block com Si el cambio de la parte responsable ocurrió antes del año 2014 y no se ha notificado el cambio anteriormente al IRS presente el Formulario 8822-B antes del 1 de marzo del 2014 e informe solamente el cambio más reciente. H&r block com Para la definición de “parte reponsable” vea las Instrucciones del Formulario SS-4PR Solicitud de Número de Identificación Patronal (EIN). H&r block com Matrimonio entre personas del mismo sexo. H&r block com . H&r block com  Para propósitos de las contribuciones federales, las personas del mismo sexo se consideran casados legalmente ​​si se casaron en un estado (o país extranjero) cuyas leyes autorizan el matrimonio de personas del mismo sexo, aunque el estado (o país extranjero) en el que ahora viven no reconozca el matrimonio entre personas del mismo sexo. H&r block com Para obtener más información, consulte el Revenue Ruling 2013-17 (Reglamento de Rentas Internas 2013–17) disponible en www. H&r block com irs. H&r block com gov/irb/2013-38_IRB/ar07. H&r block com html. H&r block com El Notice 2013-61 (Aviso 2013-61) establece los procedimientos administrativos especiales para los patronos hacer reclamaciones para el reembolso o los ajustes de los pagos en exceso al Seguro Social y al Medicare con respecto a ciertos beneficios entre cónyuges del mismo sexo antes de la expiración del periodo de prescripción. H&r block com El Aviso 2013-61 que aparece en la página 432 del Internal Revenue Bulletin (Boletín de Rentas Internas 2013-44), en inglés, está disponible en www. H&r block com irs. H&r block com gov/irb/2013-44_IRB/ar10. H&r block com html. H&r block com Recordatorios Retención de la Contribución Adicional al Medicare. H&r block com  Además de la retención de la contribución Medicare de 1. H&r block com 45%, usted tiene que retener la Contribución Adicional al Medicare de 0. H&r block com 9% de los salarios en exceso de $200,000 que le paga a un empleado en un año natural. H&r block com Se le requiere a usted que comience a retener la Contribución Adicional al Medicare en el período de paga en el cual usted le paga salarios en exceso de $200,000 a un empleado. H&r block com Continúe reteniendo esta Contribución Adicional al Medicare en todo período de paga hasta que finalice el año natural. H&r block com La Contribución Adicional al Medicare sólo se le impone al empleado. H&r block com No hay una porción correspondiente al patrono de la Contribución Adicional al Medicare. H&r block com Todos los salarios que están sujetos a la contribución Medicare, están sujetos a la retención de la Contribución Adicional al Medicare si éstos exceden el límite de $200,000. H&r block com Si desea más información sobre cuáles salarios están sujetos a la Contribución Adicional al Medicare, vea la tabla Reglas especiales para varias clases de servicios y de pagos , en el apartado 15 de esta publicación. H&r block com Para más información, sobre la Contribución Adicional al Medicare visite IRS. H&r block com gov y escriba “ Additional Medicare Tax ” en inglés, en la casilla Search (Buscar). H&r block com La información está disponible en inglés. H&r block com El crédito contributivo por oportunidad de trabajo para organizaciones calificadas exentas de contribución que contratan a veteranos calificados ha sido extendido. H&r block com . H&r block com  El crédito contributivo por oportunidad de trabajo está disponible para veteranos desempleados que reúnan los requisitos que comiencen a trabajar antes del 1 de enero de 2014. H&r block com Anteriormente, el crédito estaba disponible para veteranos desempleados quienes comenzaron a trabajar a partir del 22 de noviembre de 2011, y antes del 1 de enero de 2013. H&r block com Las organizaciones exentas de contribuciones calificadas que contratan veteranos desempleados que reúnan los requisitos pueden reclamar el crédito contributivo por oportunidad de trabajo contra su contribución sobre la nómina utilizando el Formulario 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans (Crédito por oportunidad de trabajo para organizaciones exentas de contribuciones calificadas que contratan a veteranos calificados), en inglés. H&r block com Si desea más información, visite IRS. H&r block com gov y escriba “work opportunity tax credit” (crédito contributivo por oportunidad de trabajo), en inglés, en la casilla Search (Buscar). H&r block com La información está disponible en inglés. H&r block com Externalización de las obligaciones de la nómina. H&r block com . H&r block com  Los patronos son responsables de asegurar que las planillas de contribución se radiquen y que los depósitos y pagos se hagan, aun si el patrono contrata los servicios de un tercero para hacerlo. H&r block com El patrono sigue siendo el responsable aun si el tercero no cumple con la acción requerida. H&r block com Si opta por externalizar cualquier parte de su nómina y las obligaciones relacionadas con las contribuciones (es decir, retención, declarar y pagar las contribuciones al Seguro Social, al Medicare y FUTA) a un tercero pagador, tal como un proveedor de servicios de nómina o agente de reportación, visite el sitio web IRS. H&r block com gov y escriba “outsourcing payroll duties” (externalización de las obligaciones de nómina) en la casilla “Search” (Buscar), para información útil sobre este tema. H&r block com Dicha información está disponible en inglés. H&r block com El crédito de asistencia para las primas COBRA. H&r block com  El crédito por asistencia en los pagos de las primas COBRA se aplica a las primas pagadas por un máximo de 15 meses para los empleados que fueron despedidos entre el 1 de septiembre de 2008 y el 31 de mayo de 2010. H&r block com Vea COBRA premium assistance credit (Crédito de asistencia para las primas COBRA) en inglés, en la Publicación 15. H&r block com Vea la sección Crédito de asistencia para las primas de COBRA para detalles sobre el crédito. H&r block com El Formulario 944-PR está descontinuado. H&r block com  El Formulario 944-PR, Planilla para la Declaración Federal ANUAL del Patrono, ya no estará disponible después de 2011. H&r block com A partir del año contributivo 2012, los patronos que anteriormente presentaban el Formulario 944-PR presentarán anualmente el Formulario 944(SP), Declaración Federal ANUAL de Impuestos del Patrono o Empleador. H&r block com Por otra parte, los contribuyentes pueden solicitar que se les permita la radicación trimestral con el Formulario 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono, en vez del Formulario 944(SP) (o el Formulario 944, en inglés). H&r block com Para más información, consulte las Instrucciones para el Formulario 944(SP). H&r block com Para solicitar que se le permita radicar los formularios trimestrales 941-PR para informar sus contribuciones al Seguro Social y Medicare del año 2014, debe llamar al IRS al 1-800-829-4933 o al 267-941-1000 (llamada con cargos) a más tardar el 1 de abril de 2014. H&r block com O, puede enviar una solicitud por escrito (el matasellos debe estar fechado en o antes del 15 de marzo de 2014). H&r block com Después de comunicarse con el IRS, el IRS le enviará una notificación por escrito indicándole que su requisito de presentación ha cambiado. H&r block com Si usted no recibe este aviso, debe presentar el Formulario 944(SP) para el año natural 2014. H&r block com Para más información, consulte ¿Qué ocurre si quiere presentar Formularios 941, 941-SS o 941-PR en lugar del Formulario 944 (en inglés) o 944(SP)?, en las Instrucciones para el Formulario 944(SP) de 2013. H&r block com Usted tiene que recibir un aviso escrito del IRS para poder radicar el Formulario 944(SP). H&r block com  Si usted ha estado radicando los Formularios 941-PR y cree que sus contribuciones sobre la nómina para el año natural serán $1,000 o menos y desea radicar el Formulario 944(SP) (o el Formulario 944, en inglés) en vez de los Formularios 941-PR, tiene que comunicarse con el IRS para solicitar el permiso para poder radicar el Formulario 944(SP). H&r block com Antes de que pueda radicar este formulario, tiene que recibir un aviso escrito de parte del IRS que le otorgue el permiso para poder radicar el Formulario 944(SP) en vez de los Formularios 941-PR. H&r block com Si desea más información sobre cómo solicitar el permiso para radicar el Formulario 944(SP) o el Formulario 944, en vez de los Formularios 941-PR, vea el tema titulado ¿Qué ocurre si quiere presentar Formularios 941, 941-SS o 941-PR en lugar del Formulario 944 (en inglés) o 944(SP)?, en las Instrucciones para el Formulario 944(SP). H&r block com Cambio de dirección. H&r block com . H&r block com  Utilice el Formulario 8822-B, Change of Address or Responsible Party-Business (Cambio de dirección— o Parte Responsable— de negocios), en inglés, para notificarle al IRS sobre un cambio a su dirección. H&r block com No envíe el Formulario 8822-B junto con su planilla de contribuciones sobre la nómina. H&r block com Los depósitos de las contribuciones federales tienen que llevarse a cabo mediante transferencia electrónica de fondos. H&r block com  Usted tiene que depositar toda contribución mediante transferencia electrónica de fondos. H&r block com Generalmente, la transferencia electrónica de fondos se lleva a cabo usando el Electronic Federal Tax Payment System (Sistema electrónico de pagos de la contribución federal o EFTPS, por sus siglas en inglés). H&r block com Si no desea utilizar el EFTPS, puede hacer los arreglos para que su preparador, institución financiera, servicio de nómina u otro tercero de su confianza efectúe depósitos electrónicos en nombre suyo. H&r block com El EFTPS es un servicio gratuito provisto por el Departamento del Tesoro. H&r block com Los servicios provistos por su preparador profesional, institución financiera, servicio de nómina u otro tercero podría conllevar en un cargo. H&r block com Si desea más información sobre cómo efectuar depósitos de la contribución federal, vea Cómo hacer los depósitos , en el apartado 11. H&r block com Si desea más información sobre EFTPS o si desea inscribirse, visite el sitio web de EFTPS en www. H&r block com eftps. H&r block com gov o llame al 1-800-244-4829 (1-800-733-4829, si es usuario de equipo TDD). H&r block com Puede encontrar información adicional sobre EFTPS en la Publicación 966 (SP), Sistema de Pago Electrónico del Impuesto Federal: La Manera Segura de pagar los Impuestos Federales. H&r block com Radicación y pago por medios electrónicos. H&r block com  El uso de las opciones electrónicas puede hacer más fácil la radicación de una planilla y el pago de la contribución federal. H&r block com Utilice el EFTPS para efectuar depósitos o pagar la contribución en su totalidad, independientemente de si utiliza a un preparador o si prepara sus propias planillas. H&r block com Puede usar el sistema electrónico e-file del IRS para radicar ciertas planillas. H&r block com Si hay una suma por pagar en la planilla, puede radicarla con el sistema e-file y pagar electrónicamente (e-pay) en un solo paso al autorizar un retiro electrónico de fondos de su cuenta bancaria mientras está radicando electrónicamente. H&r block com No utilice el retiro electrónico de fondos para pagar contribuciones que se requiere que se depositen. H&r block com Visite el sitio web del IRS www. H&r block com irs. H&r block com gov/efile , en inglés, para más información sobre cómo radicar una planilla electrónicamente. H&r block com Si desea más información sobre cómo pagar sus contribuciones utilizando el retiro electrónico de fondos, visite la página del IRS en www. H&r block com irs. H&r block com gov/e-pay. H&r block com Se le podría cobrar un cargo por radicar electrónicamente. H&r block com Para EFTPS, visite www. H&r block com eftps. H&r block com gov o llame a la línea de servicio al cliente de EFTPS al 1-800-244-4829 o 1-800-733-4829, si es usuario de equipo TDD. H&r block com Para la radicación electrónica de los Formularios 499R-2/W-2PR y 499R-2/W-2cPR ante la Administración del Seguro Social, visite la página web www. H&r block com hacienda. H&r block com gobierno. H&r block com pr. H&r block com Si usted está radicando su planilla de contribuciones o si está pagando sus contribuciones federales electrónicamente, se necesita que provea un EIN válido. H&r block com Si no provee un EIN válido, la planilla o pago no se tramitará. H&r block com Esto podría resultarle en multas y demoras en la tramitación de su planilla o pago. H&r block com Pagos con tarjeta de crédito o débito. H&r block com  Para mayor información sobre cómo se pagan las contribuciones con tarjetas de crédito o débito, visite el sitio web del IRS, www. H&r block com irs. H&r block com gov/e-pay. H&r block com No obstante, no use una tarjeta de crédito o débito para pagar contribuciones que deben ser depositadas. H&r block com Contratación de empleados nuevos. H&r block com  Mantenga un registro con el nombre y número de cada uno de sus empleados nuevos según aparece en su tarjeta de Seguro Social. H&r block com Todo empleado que no tenga una tarjeta de Seguro Social deberá solicitarla usando el Formulario SS-5-SP, Solicitud para una Tarjeta de Seguro Social, en español. H&r block com Vea el apartado 4 . H&r block com Cómo informar las discrepancias entre los Formularios 941-PR (o 944(SP)) y los Formularios 499R-2/W-2PR. H&r block com . H&r block com  Utilice el Anexo D (Formulario 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations (Informe de discrepancias causadas por adquisiciones, fusiones o consolidaciones), en inglés. H&r block com En este anexo se explicarán las discrepancias en los salarios, contribuciones y pagos que han surgido entre los Formularios 941-PR (o el Formulario 944(SP)) debido a adquisiciones, fusiones o consolidaciones. H&r block com Si desea más información, vea las Instrucciones para el Anexo D (Formulario 941), disponibles en inglés. H&r block com Solicitud de un número de identificación patronal en línea (EIN). H&r block com  Usted puede solicitar un número de identificación patronal (EIN, por sus siglas en inglés) en línea al visitar el sitio web IRS. H&r block com gov, en inglés, y pulsar sobre el enlace “Apply for an EIN Online” (Solicitud de un número de identificación patronal en línea (EIN)), que se encuentra bajo Tools (Herramientas). H&r block com La información está provista en inglés. H&r block com Pagos rechazados. H&r block com  Cualquier forma de pago que ha sido rechazado y es devuelto por la institución financiera está sujeto a una penalidad. H&r block com Esta penalidad es $25 o el 2% de la cantidad del pago, lo mayor entre ambos. H&r block com Sin embargo, la penalidad en pagos rechazados de $24. H&r block com 99 o menos es igual a la cantidad del pago. H&r block com Por ejemplo, un pago por $18 que fue rechazado, la penalidad es $18 (la cantidad rechazada). H&r block com Remuneración pagada a trabajadores agrícolas con visa H-2A. H&r block com  La remuneración que le paga a trabajadores agrícolas por trabajo realizado con una visa H-2A no está sujeta a las contribuciones al Seguro Social, al Medicare o la Contribución Adicional al Medicare. H&r block com Por lo tanto, no debe informarla como remuneración sujeta a dichas contribuciones. H&r block com Verifique con las agencias del gobierno de Puerto Rico para verificar si tiene algún requisito estatal. H&r block com Servicios de entrega privados. H&r block com  Puede usar ciertos servicios de entrega privados designados por el IRS para enviar sus planillas o pagos de la contribución. H&r block com La lista incluye sólo los servicios siguientes: DHL Express (DHL): DHL Same Day Service. H&r block com Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority y FedEx International First. H&r block com United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. H&r block com M. H&r block com , UPS Worldwide Express Plus y UPS Worldwide Express. H&r block com Si desea obtener la dirección a dónde enviar la planilla o pago si utilizara un servicio de entrega privado, acceda a IRS. H&r block com gov y escriba “private delivery service” en la casilla Search (Buscar). H&r block com La información está disponible en inglés. H&r block com El proveedor de servicio de entrega privado que escoja puede informarle de cómo se obtiene verificación por escrito de la fecha de envío. H&r block com Los servicios de entrega privados no pueden entregar artículos de correo a los apartados postales. H&r block com Usted tiene que utilizar el Servicio Postal de los EE. H&r block com UU. H&r block com para enviar todo artículo de correo a una dirección que incluya un apartado postal del IRS. H&r block com Mantenimiento de récords. H&r block com  Conserve todos los récords de sus contribuciones sobre la nómina durante 4 años. H&r block com Los mismos deben estar disponibles para ser inspeccionados por funcionarios del IRS. H&r block com No se ha establecido ninguna manera especial de llevar estos récords. H&r block com Sin embargo, los mismos deberán incluir su EIN, las cantidades y fechas de todos los pagos de salarios (incluyendo beneficios marginales) y las propinas declaradas, así como los nombres, direcciones y ocupaciones de todos los empleados que reciban tales pagos, las fechas de empleo, además de los números de Seguro Social y los duplicados de las planillas de contribución radicadas anteriormente, incluyendo las fechas y cantidades de depósitos hechos según se explica en el apartado 11 . H&r block com Todo patrono agrícola tiene que llevar un registro en el cual consten el nombre, dirección permanente y el EIN de cada líder de cuadrilla. H&r block com Vea Líder de cuadrilla, en el apartado 1 . H&r block com Comentarios y sugerencias. H&r block com  Le agradecemos sus comentarios sobre esta publicación y sugerencias para ediciones futuras de la misma. H&r block com Puede escribirnos a la siguiente dirección: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. H&r block com NW, IR-6526 Washington, DC 20224 Nosotros contestamos muchas cartas a través de llamadas telefónicas. H&r block com Por lo tanto, sería de ayuda si en su correspondencia incluye su número telefónico, junto con el código de área telefónico, en donde nos podamos comunicar con usted durante el día. H&r block com También, puede enviarnos comentarios a través de la página www. H&r block com irs. H&r block com gov/formspubs. H&r block com Pulse sobre el enlace titulado More Information (Más información) y luego pulse sobre el enlace titulado “Give us Feedback” (Proveer comentarios), en inglés. H&r block com Aunque no podemos contestar a cada comentario que recibimos, sí agradecemos sus sugerencias y las consideraremos al revisar nuestros productos contributivos. H&r block com Fotografías de niños desaparecidos. H&r block com  El Servicio de Rentas Internas siente orgullo en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Niños Desaparecidos y Explotados). H&r block com Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparecer en esta publicación en páginas que de otra manera estarían en blanco. H&r block com Usted puede ayudar a que estos niños regresen a sus hogares si al mirar sus fotografías los puede identificar y entonces llama libre de cargos al 1-800-THE-LOST (1-800-843-5678). H&r block com Calendario   Si alguna fecha indicada a continuación es un sábado, domingo o día festivo oficial, la fecha de vencimiento para radicar la planilla, presentar un formulario o depositar su contribución es el próximo día laborable. H&r block com Un día festivo oficial en Puerto Rico o en un estado posterga una fecha de vencimiento únicamente si la oficina del IRS donde usted tiene que radicar su planilla de contribución está localizada en tal estado o territorio. H&r block com Para propósitos de la fecha de vencimiento, se cumplen los requisitos para radicar la planilla si la misma se encuentra en un sobre que esté dirigido apropiadamente, que tenga suficiente franqueo y que el matasellos esté fechado a más tardar en la fecha de vencimiento. H&r block com Si se envía mediante un servicio de entrega privado aprobado por el IRS, la misma se tiene que enviar a más tardar en la fecha de vencimiento. H&r block com Vea el tema Servicios de entrega privados en Recordatorios. H&r block com A continuación encontrará una lista de las fechas y responsabilidades más importantes para usted. H&r block com Además, vea la Publicación 509, Tax Calendars (Calendarios contributivos), en inglés, para más información. H&r block com Para el 31 de enero:  Entregue a los empleados sus comprobantes de retención. H&r block com Entréguele a cada empleado un Formulario 499R-2/W-2PR, Comprobante de Retención, debidamente completado. H&r block com Vea el apartado 13 . H&r block com Radique el Formulario 943-PR, Planilla para la Declaración ANUAL de la Contribución Federal del Patrono de Empleados Agrícolas, ante el IRS. H&r block com Si depositó a tiempo la contribución correspondiente al Formulario 943-PR en su totalidad, tendrá hasta 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar su Formulario 943-PR. H&r block com Radique el Formulario 940-PR, Planilla para la Declaración Federal ANUAL del Patrono de la Contribución Federal para el Desempleo (FUTA), ante el IRS. H&r block com Pague o deposite todo saldo adeudado (si es más de $500). H&r block com Si depositó el total de las contribuciones adeudadas a su debido tiempo, tendrá hasta 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar el Formulario 940-PR. H&r block com Si antes radicaba el Formulario 944-PR, radique ahora el Formulario 944(SP), Declaración Federal ANUAL de Impuestos del Patrono o Empleador (o el Formulario 944, en inglés), ante el IRS si el mismo le notificó que debe radicar el Formulario 944(SP) en lugar de los Formularios 941-PR trimestrales. H&r block com Si depositó la cantidad total de contribuciones conforme a la fecha de vencimiento de éstas, tendrá 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar el Formulario 944(SP). H&r block com Para el 28 de febrero. H&r block com   Radique los comprobantes de retención ante la Administración del Seguro Social (SSA, por sus siglas en inglés). H&r block com Radique el Original del Formulario 499R-2/W-2PR, junto con el Formulario W-3PR, Informe de Comprobantes de Retención, ante la SSA. H&r block com Para las planillas radicadas por vías electrónicas, vea el siguiente tema. H&r block com Para el 31 de marzo. H&r block com  Radique el Formulario 499R-2/W-2PR por vías electrónicas (y no por medios magnéticos o en papel) ante la SSA. H&r block com Sin embargo, puede transmitir un archivo electrónico por medio de Internet. H&r block com Vea Employer W-2 Filing Instructions & Information (Instrucciones e información para patronos sobre la radicación de Formularios W-2), en inglés, en el sitio web www. H&r block com socialsecurity. H&r block com gov/employer de la SSA para más información. H&r block com Para el 30 de abril, 31 de julio, 31 de octubre y 31 de enero. H&r block com  Radique el Formulario 941-PR trimestralmente ante el IRS. H&r block com Si depositó el total de las contribuciones adeudadas a su debido tiempo, tendrá hasta 10 días naturales adicionales a partir de las fechas de vencimiento indicadas anteriormente para radicar el Formulario 941-PR. H&r block com No radique los Formularios 941-PR para dichos trimestres si el IRS le ha informado que debe radicar el Formulario 944(SP). H&r block com Deposite la contribución FUTA para el trimestre (incluyendo toda cantidad trasladada de un trimestre anterior) si la cantidad adeudada es más de $500. H&r block com Si es de $500 o menos, traspásela al trimestre siguiente. H&r block com Vea el apartado 10 , para más información. H&r block com Introduction Esta publicación deberá ser usada por patronos cuyo negocio principal está ubicado en Puerto Rico o que tienen empleados cuyos ingresos están sujetos a retención de la contribución estatal sobre los ingresos de Puerto Rico. H&r block com Generalmente, tanto los patronos como los empleados en Puerto Rico están sujetos a las contribuciones al Seguro Social y al seguro Medicare, conforme a la Federal Insurance Contributions Act (Ley de Contribuciones Federales al Seguro Social o FICA, por sus siglas en inglés). H&r block com Esta publicación resume las responsabilidades que tiene el patrono en cuanto al cobro, pago y declaración de dichas contribuciones. H&r block com Dondequiera que en esta publicación se use el término “Estados Unidos”, el mismo incluye a Puerto Rico, las Islas Vírgenes y los territorios autónomos y territorios no autónomos de los Estados Unidos. H&r block com Las secciones a las cuales se hace referencia en esta publicación corresponden al Código Federal de Rentas Internas, a menos que se indique lo contrario. H&r block com Esta publicación también proporciona a dichos patronos un resumen de sus responsabilidades en relación con las contribuciones bajo la Federal Unemployment Tax Act (Ley Federal de Contribución para el Desempleo o FUTA, por sus siglas en inglés). H&r block com Vea los apartados 9 y 10 . H&r block com Excepto por lo indicado en las tablas que se hallan en el apartado 15 , esas contribuciones corresponden a todo patrono que pague salarios tributables a empleados o que tenga empleados que declaran propinas. H&r block com En esta publicación no se incluye información relacionada con las contribuciones del trabajo por cuenta propia (Seguro Social y Medicare para personas que trabajan por cuenta propia). H&r block com Si necesita información sobre estas contribuciones, comuníquese con la oficina del IRS en Guaynabo o vea la Publicación 570, Tax Guide for Individuals With Income From U. H&r block com S. H&r block com Possessions (Guía tributaria para individuos con ingresos de fuentes en los territorios estadounidenses), en inglés. H&r block com Contribuciones sobre los ingresos de Puerto Rico. H&r block com   Esta publicación no incluye información relacionada con la retención de contribuciones federales sobre los ingresos. H&r block com Ésta sólo trata las contribuciones sobre la nómina para patronos que están en Puerto Rico. H&r block com   Si desea obtener información acerca de la contribución sobre ingresos de Puerto Rico, consulte con el Departamento de Hacienda de Puerto Rico. H&r block com Las personas que trabajan amparadas bajo el programa del Seguro Social elijen un plan de protección para sus familias y para sí mismas. H&r block com Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). H&r block com   Las entidades no consideradas como separadas de sus dueños (disregarded entities) que tienen un solo dueño y que cumplen los requisitos y las compañías subsidiarias calificadas conforme al subcapítulo S (QSubs, por sus siglas en inglés), son tratadas como si fueran entidades separadas de su dueño para propósitos de las contribuciones sobre la nómina. H&r block com Las entidades no consideradas como separadas de sus dueños que tienen un solo dueño y que cumplen los requisitos y no han optado por ser tratadas como corporación, tiene que declarar y pagar la contribución sobre la nómina correspondiente a los salarios de los empleados utilizando el nombre y EIN de dicha entidad. H&r block com Vea la sección 1. H&r block com 1361-4(a)(7) y la sección 301. H&r block com 7701-2(c)(2)(iv) de los Reglamentos, en inglés. H&r block com Crédito de asistencia para las primas de COBRA. H&r block com   La Consolidated Omnibus Budget Reconciliation Act of 1985 (Ley de Conciliación de Asignaciones del Presupuesto de 1985 o COBRA, por sus siglas en inglés) les provee a ciertos ex empleados, jubilados, cónyuges, ex cónyuges e hijos dependientes el derecho a recibir temporalmente cobertura de salud a tarifas especiales para grupos. H&r block com La ley COBRA, por lo general, cubre los planes de salud que incluyen a múltiples patronos y planes de salud que son mantenidos por patronos de la empresa privada (que no son iglesias) que tengan 20 o más empleados a tiempo completo o parcial. H&r block com A dichos planes les corresponden ciertos requisitos conforme a la Employee Retirement Income Security Act of 1974 (Ley para la Protección de los Ingresos de Jubilación para los Empleados de 1974 o ERISA, por sus siglas en inglés). H&r block com Conforme a la Public Health Service Act (Ley sobre el Servicio de Salud Pública), los requisitos del programa COBRA también le corresponden a los planes de salud que cubren a los empleados gubernamentales estatales y municipales. H&r block com Requisitos similares corresponden conforme al Federal Employees Health Benefits Program (Programa de Seguro Médico para los Empleados Federales (FEHBP, por sus siglas en inglés)) y ciertas leyes estatales. H&r block com Para tratar a la asistencia (o subsidio) para las primas de COBRA que se explican a continuación, a todos estos requisitos se les refiere como “requisitos de COBRA ”. H&r block com   La ley American Recovery and Reinvestment Act of 2009 (Ley de Recuperación y Reinversión Económica Estadounidense de 2009 o ARRA, por sus siglas en inglés) permite un crédito contra las contribuciones sobre la paga (dichas contribuciones se denominan “contribuciones sobre la nómina” en esta publicación), para proveer asistencia para las primas de COBRA a individuos que cumplen con los requisitos para recibir dicha asistencia. H&r block com Para los períodos de continuidad de cobertura COBRA que comienzan después del 16 de febrero de 2009, un plan de salud colectivo tiene que tratar a un individuo que reúne los requisitos para la asistencia como si hubiese pagado la prima de COBRA para la continuidad de cobertura requerida si el individuo optó por la cobertura COBRA y paga el 35% de la cantidad de la prima. H&r block com   Un individuo que reúne los requisitos para la asistencia es un beneficiario calificado que cumple con los requisitos para la continuidad de la cobertura COBRA durante el período que comienza el 1 de septiembre de 2008, y que termina el 31 de mayo de 2010, debido al cese involuntario de empleo de un empleado amparado por la cobertura durante el período y que opta por la continuidad de la cobertura de COBRA. H&r block com La asistencia para mantener la cobertura puede durar hasta 15 meses. H&r block com   Los empleados que fueron despedidos durante el período que comienza el 1 septiembre de 2008 y que termina el 31 de mayo de 2010, y recibieron ofertas de indemnización que retrasaron el inicio de la continuación de cobertura COBRA, pueden ser elegibles para recibir asistencia con las primas para la continuación de cobertura COBRA. H&r block com Para más información, vea Notice 2009-27 (Avisio 2009-27) que aparece en la página 838 del Internal Revenue Bulletin (Boletín de Rentas Internas 2009-16), en inglés, disponible en www. H&r block com irs. H&r block com gov/irb/2009-16_irb/ar09. H&r block com html. H&r block com   Los administradores de planes de salud colectivos (u otras entidades) que proveen o administran la continuación de la cobertura COBRA, tienen que notificarle a los individuos que cumplen con los requisitos para la asistencia de las primas de COBRA de que tienen derecho a dicha cobertura. H&r block com   El 65% de la prima que no es pagada por las personas que reúnen los requisitos para la asistencia se le reembolsa a los patronos que mantienen el plan de salud colectivo. H&r block com El reembolso se hace por medio de un crédito que se le aplica a las obligaciones de las contribuciones sobre la nómina del patrono. H&r block com Para obtener información sobre cómo reclamar el crédito, vea las Instrucciones para el Formulario 941-PR o las Instrucciones para el Formulario 944(SP). H&r block com El crédito se le trata como un depósito hecho en el primer día del período de la planilla (trimestre o año). H&r block com En el caso de un plan que cubre a múltiples patronos, el crédito es reclamado por el plan, en vez del patrono. H&r block com En el caso de un plan asegurado que está sujeto a los requisitos estatales para la continuidad de cobertura, el crédito es reclamado por la compañía de seguros, en vez del patrono. H&r block com   Todo individuo o entidad que reclama el crédito por los pagos para la asistencia COBRA tiene que conservar la siguiente información para comprobar su reclamación: Información sobre el recibo, incluyendo fechas y cantidades, de la parte del 35% de la prima que le corresponde a la persona que reúne los requisitos para la asistencia. H&r block com En el caso de un plan de seguro, una copia de la factura u otro documento comprobante emitido por la compañía aseguradora y prueba del pago a tiempo de la prima completa hecho a la compañía aseguradora que se requiere conforme los requisitos para la cobertura COBRA. H&r block com En el caso de un plan autoasegurado, documentos que comprueban la cantidad de la prima y la cobertura provista a las personas que reúnen los requisitos para la asistencia. H&r block com Atestiguación del cese involuntario, incluyendo la fecha de cesación (despido) involuntario para cada empleado amparado por la cobertura cuyo despido involuntario es la base para el derecho al subsidio. H&r block com Prueba de que cada persona reúne los requisitos para la asistencia de la cobertura COBRA y de que ha optado por dicha cobertura. H&r block com Un registro que tenga los números de Seguro Social de todos los empleados con cobertura, la cantidad del subsidio reembolsado con respecto a cada empleado con cobertura y que indique si el subsidio se debe a una persona o a dos o más personas. H&r block com   Para más información, visite IRS. H&r block com gov y escriba “COBRA” en la casilla Search (Buscar). H&r block com La información está disponible en inglés. H&r block com Ayuda para radicar documentos ante la SSA. H&r block com   Si necesita ayuda en español para radicar sus formularios contributivos ante la SSA (esto incluye la solicitud de un número de identificación personal (PIN, por sus siglas en inglés)), llame a la SSA al 1-800-772-6270. H&r block com Elegibilidad para empleo. H&r block com   Usted tiene que verificar que cada empleado nuevo tenga derecho a trabajar legalmente en los Estados Unidos. H&r block com Esto incluye completar el Formulario I-9, Employment Eligibility Verification (Verificación de elegibilidad para empleo), disponible en español, del Servicio de Ciudadanía e Inmigración de Estados Unidos (USCIS, por sus siglas en inglés). H&r block com Puede obtener el formulario llamando al USCIS al 1-800-870-3676. H&r block com Si desea más información, comuníquese con el USCIS al 1-800-375-5283 o visite la página web de USCIS en www. H&r block com uscis. H&r block com gov/espanol. H&r block com Prev  Up  Next   Home   More Online Publications
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Current scams and phishing sites posing as the IRS

Aug. 20, 2010:
There is a fraud risk you need to be aware of. It is related to the Electronic Federal Tax Payment System.

The IRS recently became aware of a fraudulent scheme targeting EFTPS users, the scheme uses an e-mail that claims your tax payment was rejected and directs you to a website for additional information. The website contains malware that will attempt to infect your computer.

If you receive a message claiming to be from the IRS or EFTPS, please:

  1. Do not reply to the sender, access links on the site or submit any information to them.
  2. Forward the message as-is immediately to us at phishing@irs.gov.
  3. How to report and identify phishing, e-mail scams and bogus IRS websites.
  4. If you receive a suspicious e-mail or discover a website posing as the IRS, please forward the e-mail or URL information to the IRS at phishing@irs.gov.
  5. EFTPS is a tax payment system provided free by the U.S. Department of Treasury. Pay federal taxes electronically via the Internet or phone 24/7. Visit EFTPS to enroll.


Remember
The IRS does not initiate taxpayer communications through e-mail.
Page Last Reviewed or Updated: 24-Mar-2014

The H&r Block Com

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