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If Unemployed Do I File Taxes

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If Unemployed Do I File Taxes

If unemployed do i file taxes Publication 502 - Main Content Table of Contents What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. If unemployed do i file taxes How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Spouse Dependent Decedent What Medical Expenses Are Includible?Abortion Acupuncture Alcoholism Ambulance Annual Physical Examination Artificial Limb Artificial Teeth Bandages Birth Control Pills Body Scan Braille Books and Magazines Breast Pumps and Supplies Breast Reconstruction Surgery Capital Expenses Car Chiropractor Christian Science Practitioner Contact Lenses Crutches Dental Treatment Diagnostic Devices Disabled Dependent Care Expenses Drug Addiction Drugs Eye Exam Eyeglasses Eye Surgery Fertility Enhancement Founder's Fee Guide Dog or Other Service Animal Health Institute Health Maintenance Organization (HMO) Hearing Aids Home Care Home Improvements Hospital Services Insurance Premiums Intellectually and Developmentally Disabled, Special Home for Laboratory Fees Lactation Expenses Lead-Based Paint Removal Learning Disability Legal Fees Lifetime Care—Advance Payments Lodging Long-Term Care Meals Medical Conferences Medical Information Plan Medicines Nursing Home Nursing Services Operations Optometrist Organ Donors Osteopath Oxygen Physical Examination Pregnancy Test Kit Prosthesis Psychiatric Care Psychoanalysis Psychologist Special Education Sterilization Stop-Smoking Programs Surgery Telephone Television Therapy Transplants Transportation Trips Tuition Vasectomy Vision Correction Surgery Weight-Loss Program Wheelchair Wig X-ray What Expenses Are Not Includible?Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Controlled Substances Cosmetic Surgery Dancing Lessons Diaper Service Electrolysis or Hair Removal Flexible Spending Account Funeral Expenses Future Medical Care Hair Transplant Health Club Dues Health Coverage Tax Credit Health Savings Accounts Household Help Illegal Operations and Treatments Insurance Premiums Maternity Clothes Medical Savings Account (MSA) Medicines and Drugs From Other Countries Nonprescription Drugs and Medicines Nutritional Supplements Personal Use Items Swimming Lessons Teeth Whitening Veterinary Fees Weight-Loss Program How Do You Treat Reimbursements?Insurance Reimbursement How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Sale of Medical Equipment or Property Damages for Personal Injuries Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons COBRA Premium Assistance Health Coverage Tax CreditWho Can Take This Credit? Qualifying Family Member Qualified Health Insurance Nonqualified Health Insurance Eligible Coverage Month How To Take the Credit How To Get Tax HelpLow Income Taxpayer Clinics 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. If unemployed do i file taxes These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. If unemployed do i file taxes They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. If unemployed do i file taxes Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. If unemployed do i file taxes They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. If unemployed do i file taxes 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. If unemployed do i file taxes Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. If unemployed do i file taxes 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. If unemployed do i file taxes (But see Decedent under Whose Medical Expenses Can You Include, for an exception. If unemployed do i file taxes ) If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. If unemployed do i file taxes If you use a “pay-by-phone” or “online” account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. If unemployed do i file taxes 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. If unemployed do i file taxes If you did not claim a medical or dental expense that would have been deductible in an earlier year, you can file Form 1040X, Amended U. If unemployed do i file taxes S. If unemployed do i file taxes Individual Income Tax Return, for the year in which you overlooked the expense. If unemployed do i file taxes Do not claim the expense on this year's return. If unemployed do i file taxes Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. If unemployed do i file taxes You cannot include medical expenses that were paid by insurance companies or other sources. If unemployed do i file taxes This is true whether the payments were made directly to you, to the patient, or to the provider of the medical services. If unemployed do i file taxes Separate returns. If unemployed do i file taxes   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. If unemployed do i file taxes 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. If unemployed do i file taxes Community property states. If unemployed do i file taxes   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. If unemployed do i file taxes Generally, each of you should include half the expenses. If unemployed do i file taxes If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. If unemployed do i file taxes If you live in a community property state and are not filing a joint return, see Publication 555, Community Property. If unemployed do i file taxes 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. If unemployed do i file taxes But if either you or your spouse was born before January 2, 1949, you can deduct the amount of your medical and dental expenses that is more than 7. If unemployed do i file taxes 5% of your AGI. If unemployed do i file taxes Example. If unemployed do i file taxes You are unmarried and were born after January 2, 1949, and your AGI is $40,000, 10% of which is $4,000. If unemployed do i file taxes You paid medical expenses of $2,500. If unemployed do i file taxes You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. If unemployed do i file taxes 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. If unemployed do i file taxes There are different rules for decedents and for individuals who are the subject of multiple support agreements. If unemployed do i file taxes See Support claimed under a multiple support agreement , later under Qualifying Relative. If unemployed do i file taxes Spouse You can include medical expenses you paid for your spouse. If unemployed do i file taxes 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. If unemployed do i file taxes Example 1. If unemployed do i file taxes Mary received medical treatment before she married Bill. If unemployed do i file taxes Bill paid for the treatment after they married. If unemployed do i file taxes Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. If unemployed do i file taxes If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. If unemployed do i file taxes Mary would include the amounts she paid during the year in her separate return. If unemployed do i file taxes If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. If unemployed do i file taxes Example 2. If unemployed do i file taxes This year, John paid medical expenses for his wife Louise, who died last year. If unemployed do i file taxes John married Belle this year and they file a joint return. If unemployed do i file taxes 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. If unemployed do i file taxes Dependent You can include medical expenses you paid for your dependent. If unemployed do i file taxes 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. If unemployed do i file taxes A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. If unemployed do i file taxes The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. If unemployed do i file taxes S. If unemployed do i file taxes citizen or national or a resident of the United States, Canada, or Mexico. If unemployed do i file taxes If your qualifying child was adopted, see Exception for adopted child , later. If unemployed do i file taxes 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. If unemployed do i file taxes Exception for adopted child. If unemployed do i file taxes   If you are a U. If unemployed do i file taxes S. If unemployed do i file taxes citizen or 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. If unemployed do i file taxes S. If unemployed do i file taxes citizen or national, or a resident of the United States, Canada, or Mexico. If unemployed do i file taxes 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, other than to claim a refund. If unemployed do i file taxes Adopted child. If unemployed do i file taxes   A legally adopted child is treated as your own child. If unemployed do i file taxes This child includes a child lawfully placed with you for legal adoption. If unemployed do i file taxes   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. If unemployed do i file taxes   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. If unemployed do i file taxes   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. If unemployed do i file taxes    You may be able to take a credit for other expenses related to an adoption. If unemployed do i file taxes See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. If unemployed do i file taxes Child of divorced or separated parents. If unemployed do i file taxes   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. If unemployed do i file taxes 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. If unemployed do i file taxes This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). If unemployed do i file taxes Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, or 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 any 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 taxpayer for 2013, and For whom you provided over half of the support in 2013. If unemployed do i file taxes But see Child of divorced or separated parents , earlier, Support claimed under a multiple support agreement, next, and Kidnapped child under Qualifying Relative in Publication 501. If unemployed do i file taxes Support claimed under a multiple support agreement. If unemployed do i file taxes   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. If unemployed do i file taxes 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. If unemployed do i file taxes   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. If unemployed do i file taxes However, you can include the entire unreimbursed amount you paid for medical expenses. If unemployed do i file taxes Example. If unemployed do i file taxes You and your three brothers each provide one-fourth of your mother's total support. If unemployed do i file taxes Under a multiple support agreement, you treat your mother as your dependent. If unemployed do i file taxes You paid all of her medical expenses. If unemployed do i file taxes Your brothers repaid you for three-fourths of these expenses. If unemployed do i file taxes In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. If unemployed do i file taxes Your brothers cannot include any part of the expenses. If unemployed do i file taxes 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. If unemployed do i file taxes 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. If unemployed do i file taxes This includes expenses for the decedent's spouse and dependents as well as for the decedent. If unemployed do i file taxes 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. If unemployed do i file taxes The expenses must be paid within the 1-year period beginning with the day after the date of death. If unemployed do i file taxes 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. If unemployed do i file taxes 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. If unemployed do i file taxes What if the decedent's return had been filed and the medical expenses were not included?   Form 1040X can be filed for the year or years the expenses are treated as paid, unless the period for filing an amended return for that year has passed. If unemployed do i file taxes Generally, an amended return must be filed within 3 years of the date the original return was filed, or within 2 years from the time the tax was paid, whichever date is later. If unemployed do i file taxes Example. If unemployed do i file taxes John properly filed his 2012 income tax return. If unemployed do i file taxes He died in 2013 with unpaid medical expenses of $1,500 from 2012 and $1,800 in 2013. If unemployed do i file taxes If the expenses are paid within the 1-year period, his survivor or personal representative can file an amended return for 2012 claiming a deduction based on the $1,500 medical expenses. If unemployed do i file taxes The $1,800 of medical expenses from 2013 can be included on the decedent's final return for 2013. If unemployed do i file taxes 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. If unemployed do i file taxes 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. If unemployed do i file taxes What Medical Expenses Are Includible? Following is a list of items that you can include in figuring your medical expense deduction. If unemployed do i file taxes The items are listed in alphabetical order. If unemployed do i file taxes This list does not include all possible medical expenses. If unemployed do i file taxes To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. If unemployed do i file taxes Abortion You can include in medical expenses the amount you pay for a legal abortion. If unemployed do i file taxes Acupuncture You can include in medical expenses the amount you pay for acupuncture. If unemployed do i file taxes Alcoholism You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for alcohol addiction. If unemployed do i file taxes This includes meals and lodging provided by the center during treatment. If unemployed do i file taxes You can also include in medical expenses amounts you pay for transportation to and from Alcoholics Anonymous meetings in your community if the attendance is pursuant to medical advice that membership in Alcoholics Anonymous is necessary for the treatment of a disease involving the excessive use of alcoholic liquors. If unemployed do i file taxes Ambulance You can include in medical expenses amounts you pay for ambulance service. If unemployed do i file taxes Annual Physical Examination See Physical Examination , later. If unemployed do i file taxes Artificial Limb You can include in medical expenses the amount you pay for an artificial limb. If unemployed do i file taxes Artificial Teeth You can include in medical expenses the amount you pay for artificial teeth. If unemployed do i file taxes Bandages You can include in medical expenses the cost of medical supplies such as bandages. If unemployed do i file taxes Birth Control Pills You can include in medical expenses the amount you pay for birth control pills prescribed by a doctor. If unemployed do i file taxes Body Scan You can include in medical expenses the cost of an electronic body scan. If unemployed do i file taxes Braille Books and Magazines You can include in medical expenses the part of the cost of Braille books and magazines for use by a visually impaired person that is more than the cost of regular printed editions. If unemployed do i file taxes Breast Pumps and Supplies You can include in medical expenses the cost of breast pumps and supplies that assist lactation. If unemployed do i file taxes Breast Reconstruction Surgery You can include in medical expenses the amounts you pay for breast reconstruction surgery, as well as breast prosthesis, following a mastectomy for cancer. If unemployed do i file taxes See Cosmetic Surgery , later. If unemployed do i file taxes Capital Expenses You can include in medical expenses amounts you pay for special equipment installed in a home, or for improvements, if their main purpose is medical care for you, your spouse, or your dependent. If unemployed do i file taxes The cost of permanent improvements that increase the value of your property may be partly included as a medical expense. If unemployed do i file taxes The cost of the improvement is reduced by the increase in the value of your property. If unemployed do i file taxes The difference is a medical expense. If unemployed do i file taxes If the value of your property is not increased by the improvement, the entire cost is included as a medical expense. If unemployed do i file taxes Certain improvements made to accommodate a home to your disabled condition, or that of your spouse or your dependents who live with you, do not usually increase the value of the home and the cost can be included in full as medical expenses. If unemployed do i file taxes These improvements include, but are not limited to, the following items. If unemployed do i file taxes Constructing entrance or exit ramps for your home. If unemployed do i file taxes Widening doorways at entrances or exits to your home. If unemployed do i file taxes Widening or otherwise modifying hallways and interior doorways. If unemployed do i file taxes Installing railings, support bars, or other modifications to bathrooms. If unemployed do i file taxes Lowering or modifying kitchen cabinets and equipment. If unemployed do i file taxes Moving or modifying electrical outlets and fixtures. If unemployed do i file taxes Installing porch lifts and other forms of lifts (but elevators generally add value to the house). If unemployed do i file taxes Modifying fire alarms, smoke detectors, and other warning systems. If unemployed do i file taxes Modifying stairways. If unemployed do i file taxes Adding handrails or grab bars anywhere (whether or not in bathrooms). If unemployed do i file taxes Modifying hardware on doors. If unemployed do i file taxes Modifying areas in front of entrance and exit doorways. If unemployed do i file taxes Grading the ground to provide access to the residence. If unemployed do i file taxes Only reasonable costs to accommodate a home to a disabled condition are considered medical care. If unemployed do i file taxes Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. If unemployed do i file taxes Capital expense worksheet. If unemployed do i file taxes   Use Worksheet A to figure the amount of your capital expense to include in your medical expenses. If unemployed do i file taxes Worksheet A. If unemployed do i file taxes Capital Expense Worksheet Instructions: Use this worksheet to figure the amount, if any, of your medical expenses due to a home improvement. If unemployed do i file taxes 1. If unemployed do i file taxes Enter the amount you paid for the home improvement 1. If unemployed do i file taxes   2. If unemployed do i file taxes Enter the value of your home immediately after the improvement 2. If unemployed do i file taxes       3. If unemployed do i file taxes Enter the value of your home immediately before the improvement 3. If unemployed do i file taxes       4. If unemployed do i file taxes Subtract line 3 from line 2. If unemployed do i file taxes This is the increase in the value of your home due to the improvement 4. If unemployed do i file taxes     • If line 4 is more than or equal to line 1, you have no medical expenses due to the home improvement; stop here. If unemployed do i file taxes       • If line 4 is less than line 1, go to line 5. If unemployed do i file taxes     5. If unemployed do i file taxes Subtract line 4 from line 1. If unemployed do i file taxes These are your medical expenses due to the home improvement 5. If unemployed do i file taxes   Operation and upkeep. If unemployed do i file taxes   Amounts you pay for operation and upkeep of a capital asset qualify as medical expenses, as long as the main reason for them is medical care. If unemployed do i file taxes This rule applies even if none or only part of the original cost of the capital asset qualified as a medical care expense. If unemployed do i file taxes Improvements to property rented by a person with a disability. If unemployed do i file taxes   Amounts paid to buy and install special plumbing fixtures for a person with a disability, mainly for medical reasons, in a rented house are medical expenses. If unemployed do i file taxes Example. If unemployed do i file taxes John has arthritis and a heart condition. If unemployed do i file taxes He cannot climb stairs or get into a bathtub. If unemployed do i file taxes On his doctor's advice, he installs a bathroom with a shower stall on the first floor of his two-story rented house. If unemployed do i file taxes The landlord did not pay any of the cost of buying and installing the special plumbing and did not lower the rent. If unemployed do i file taxes John can include in medical expenses the entire amount he paid. If unemployed do i file taxes Car You can include in medical expenses the cost of special hand controls and other special equipment installed in a car for the use of a person with a disability. If unemployed do i file taxes Special design. If unemployed do i file taxes   You can include in medical expenses the difference between the cost of a regular car and a car specially designed to hold a wheelchair. If unemployed do i file taxes Cost of operation. If unemployed do i file taxes   The includible costs of using a car for medical reasons are explained under Transportation , later. If unemployed do i file taxes Chiropractor You can include in medical expenses fees you pay to a chiropractor for medical care. If unemployed do i file taxes Christian Science Practitioner You can include in medical expenses fees you pay to Christian Science practitioners for medical care. If unemployed do i file taxes Contact Lenses You can include in medical expenses amounts you pay for contact lenses needed for medical reasons. If unemployed do i file taxes You can also include the cost of equipment and materials required for using contact lenses, such as saline solution and enzyme cleaner. If unemployed do i file taxes See Eyeglasses and Eye Surgery , later. If unemployed do i file taxes Crutches You can include in medical expenses the amount you pay to buy or rent crutches. If unemployed do i file taxes Dental Treatment You can include in medical expenses the amounts you pay for the prevention and alleviation of dental disease. If unemployed do i file taxes Preventive treatment includes the services of a dental hygienist or dentist for such procedures as teeth cleaning, the application of sealants, and fluoride treatments to prevent tooth decay. If unemployed do i file taxes Treatment to alleviate dental disease include services of a dentist for procedures such as X-rays, fillings, braces, extractions, dentures, and other dental ailments. If unemployed do i file taxes But see Teeth Whitening under What Expenses Are Not Includible, later. If unemployed do i file taxes Diagnostic Devices You can include in medical expenses the cost of devices used in diagnosing and treating illness and disease. If unemployed do i file taxes Example. If unemployed do i file taxes You have diabetes and use a blood sugar test kit to monitor your blood sugar level. If unemployed do i file taxes You can include the cost of the blood sugar test kit in your medical expenses. If unemployed do i file taxes 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. If unemployed do i file taxes (See Publication 503, Child and Dependent Care Expenses. If unemployed do i file taxes ) 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. If unemployed do i file taxes Drug Addiction You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for drug addiction. If unemployed do i file taxes This includes meals and lodging at the center during treatment. If unemployed do i file taxes Drugs See Medicines , later. If unemployed do i file taxes Eye Exam You can include in medical expenses the amount you pay for eye examinations. If unemployed do i file taxes Eyeglasses You can include in medical expenses amounts you pay for eyeglasses and contact lenses needed for medical reasons. If unemployed do i file taxes See Contact Lenses , earlier, for more information. If unemployed do i file taxes Eye Surgery You can include in medical expenses the amount you pay for eye surgery to treat defective vision, such as laser eye surgery or radial keratotomy. If unemployed do i file taxes Fertility Enhancement You can include in medical expenses the cost of the following procedures to overcome an inability to have children. If unemployed do i file taxes Procedures such as in vitro fertilization (including temporary storage of eggs or sperm). If unemployed do i file taxes Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children. If unemployed do i file taxes Founder's Fee See Lifetime Care—Advance Payments , later. If unemployed do i file taxes Guide Dog or Other Service Animal You can include in medical expenses the costs of buying, training, and maintaining a guide dog or other service animal to assist a visually impaired or hearing disabled person, or a person with other physical disabilities. If unemployed do i file taxes In general, this includes any costs, such as food, grooming, and veterinary care, incurred in maintaining the health and vitality of the service animal so that it may perform its duties. If unemployed do i file taxes Health Institute You can include in medical expenses fees you pay for treatment at a health institute only if the treatment is prescribed by a physician and the physician issues a statement that the treatment is necessary to alleviate a physical or mental defect or illness of the individual receiving the treatment. If unemployed do i file taxes Health Maintenance Organization (HMO) You can include in medical expenses amounts you pay to entitle you, your spouse, or a dependent to receive medical care from an HMO. If unemployed do i file taxes These amounts are treated as medical insurance premiums. If unemployed do i file taxes See Insurance Premiums , later. If unemployed do i file taxes Hearing Aids You can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it. If unemployed do i file taxes Home Care See Nursing Services , later. If unemployed do i file taxes Home Improvements See Capital Expenses , earlier. If unemployed do i file taxes Hospital Services You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. If unemployed do i file taxes This includes amounts paid for meals and lodging. If unemployed do i file taxes Also see Lodging , later. If unemployed do i file taxes Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. If unemployed do i file taxes 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). If unemployed do i file taxes See Qualified Long-Term Care Insurance Contracts under Long-Term Care, later. If unemployed do i file taxes If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. If unemployed do i file taxes The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. If unemployed do i file taxes Health coverage tax credit. If unemployed do i file taxes   If, during 2013, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient, you must complete Form 8885 before completing Schedule A. If unemployed do i file taxes When figuring the amount of insurance premiums you can deduct on Schedule A, do not include: Any amounts you included on Form 8885, Any qualified health insurance premiums you paid to “U. If unemployed do i file taxes S. If unemployed do i file taxes Treasury–HCTC,” or Any health coverage tax credit advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. If unemployed do i file taxes Employer-Sponsored Health Insurance Plan 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 on your Form W-2, Wage and Tax Statement. If unemployed do i file taxes Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included on your Form W-2. If unemployed do i file taxes Example. If unemployed do i file taxes You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. If unemployed do i file taxes Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. If unemployed do i file taxes 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. If unemployed do i file taxes Long-term care services. If unemployed do i file taxes   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. If unemployed do i file taxes This amount will be reported as wages on your Form W-2. If unemployed do i file taxes Retired public safety officers. If unemployed do i file taxes   If you are a retired public safety officer, do not include as medical expenses any health or long-term care insurance premiums that you elected to have paid with tax-free distributions from a retirement plan. If unemployed do i file taxes This applies only to distributions that would otherwise be included in income. If unemployed do i file taxes Health reimbursement arrangement (HRA). If unemployed do i file taxes   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. If unemployed do i file taxes This is because an HRA is funded solely by the employer. If unemployed do i file taxes Medicare A If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. If unemployed do i file taxes The payroll tax paid for Medicare A is not a medical expense. If unemployed do i file taxes 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. If unemployed do i file taxes In this situation you can include the premiums you paid for Medicare A as a medical expense. If unemployed do i file taxes Medicare B Medicare B is a supplemental medical insurance. If unemployed do i file taxes Premiums you pay for Medicare B are a medical expense. If unemployed do i file taxes Check the information you received from the Social Security Administration to find out your premium. If unemployed do i file taxes Medicare D Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. If unemployed do i file taxes You can include as a medical expense premiums you pay for Medicare D. If unemployed do i file taxes Prepaid Insurance Premiums 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). If unemployed do i file taxes Unused Sick Leave Used To Pay Premiums You must include in gross income cash payments you receive at the time of retirement for unused sick leave. If unemployed do i file taxes 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. If unemployed do i file taxes You can include this cost of continuing participation in the health plan as a medical expense. If unemployed do i file taxes 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. If unemployed do i file taxes You cannot include this cost of continuing participation in that health plan as a medical expense. If unemployed do i file taxes Insurance Premiums You Cannot Include You cannot include premiums you pay for: Life insurance policies, Policies providing payment for loss of earnings, Policies for loss of life, limb, sight, etc. If unemployed do i file taxes , Policies that pay you a guaranteed amount each week for a stated number of weeks if you are hospitalized for sickness or injury, The part of your car insurance that provides medical insurance coverage for all persons injured in or by your car because the part of the premium providing insurance for you, your spouse, and your dependents is not stated separately from the part of the premium providing insurance for medical care for others, or Health or long-term care insurance if you elected to pay these premiums with tax-free distributions from a retirement plan made directly to the insurance provider and these distributions would otherwise have been included in income. If unemployed do i file taxes Taxes imposed by any governmental unit, such as Medicare taxes, are not insurance premiums. If unemployed do i file taxes Coverage for nondependents. If unemployed do i file taxes   Generally, you cannot deduct any additional premium you pay as the result of including on your policy someone who is not your spouse or dependent, even if that person is your child under age 27. If unemployed do i file taxes However, you can deduct the additional premium if that person is: Your child whom you do not claim as a dependent because of the rules for children of divorced or separated parents, Any person you could have claimed as a dependent on your return except that person received $3,900 or more of gross income or filed a joint return, or Any person you could have claimed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else's 2013 return. If unemployed do i file taxes  Also, if you had family coverage when you added this individual to your policy and your premiums did not increase, you can enter on Schedule A (Form 1040) the full amount of your medical and dental insurance premiums. If unemployed do i file taxes Intellectually and Developmentally Disabled, Special Home for You can include in medical expenses the cost of keeping a person who is intellectually and developmentally disabled in a special home, not the home of a relative, on the recommendation of a psychiatrist to help the person adjust from life in a mental hospital to community living. If unemployed do i file taxes Laboratory Fees You can include in medical expenses the amounts you pay for laboratory fees that are part of medical care. If unemployed do i file taxes Lactation Expenses See Breast Pumps and Supplies , earlier. If unemployed do i file taxes Lead-Based Paint Removal You can include in medical expenses the cost of removing lead-based paints from surfaces in your home to prevent a child who has or had lead poisoning from eating the paint. If unemployed do i file taxes These surfaces must be in poor repair (peeling or cracking) or within the child's reach. If unemployed do i file taxes The cost of repainting the scraped area is not a medical expense. If unemployed do i file taxes If, instead of removing the paint, you cover the area with wallboard or paneling, treat these items as capital expenses. If unemployed do i file taxes See Capital Expenses , earlier. If unemployed do i file taxes Do not include the cost of painting the wallboard as a medical expense. If unemployed do i file taxes Learning Disability See Special Education , later. If unemployed do i file taxes Legal Fees You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. If unemployed do i file taxes However, you cannot include in medical expenses fees for the management of a guardianship estate, fees for conducting the affairs of the person being treated, or other fees that are not necessary for medical care. If unemployed do i file taxes Lifetime Care—Advance Payments You can include in medical expenses a part of a life-care fee or “founder's fee” you pay either monthly or as a lump sum under an agreement with a retirement home. If unemployed do i file taxes The part of the payment you include is the amount properly allocable to medical care. If unemployed do i file taxes The agreement must require that you pay a specific fee as a condition for the home's promise to provide lifetime care that includes medical care. If unemployed do i file taxes You can use a statement from the retirement home to prove the amount properly allocable to medical care. If unemployed do i file taxes The statement must be based either on the home's prior experience or on information from a comparable home. If unemployed do i file taxes Dependents with disabilities. If unemployed do i file taxes   You can include in medical expenses advance payments to a private institution for lifetime care, treatment, and training of your physically or mentally impaired child upon your death or when you become unable to provide care. If unemployed do i file taxes The payments must be a condition for the institution's future acceptance of your child and must not be refundable. If unemployed do i file taxes Payments for future medical care. If unemployed do i file taxes   Generally, you cannot include in medical expenses current payments for medical care (including medical insurance) to be provided substantially beyond the end of the year. If unemployed do i file taxes This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care of the type described earlier. If unemployed do i file taxes 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 receive medical care. If unemployed do i file taxes See Nursing Home , later. If unemployed do i file taxes You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. If unemployed do i file taxes You can include the cost of such lodging while away from home if all of the following requirements are met. If unemployed do i file taxes The lodging is primarily for and essential to medical care. If unemployed do i file taxes The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. If unemployed do i file taxes The lodging is not lavish or extravagant under the circumstances. If unemployed do i file taxes There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. If unemployed do i file taxes The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. If unemployed do i file taxes You can include lodging for a person traveling with the person receiving the medical care. If unemployed do i file taxes For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. If unemployed do i file taxes Meals are not included. If unemployed do i file taxes Do not include the cost of lodging while away from home for medical treatment if that treatment is not received from a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital or if that lodging is not primarily for or essential to the medical care received. If unemployed do i file taxes Long-Term Care You can include in medical expenses amounts paid for qualified long-term care services and premiums paid for qualified long-term care insurance contracts. If unemployed do i file taxes Qualified Long-Term Care Services Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided pursuant to a plan of care prescribed by a licensed health care practitioner. If unemployed do i file taxes Chronically ill individual. If unemployed do i file taxes   An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions. If unemployed do i file taxes He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. If unemployed do i file taxes Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. If unemployed do i file taxes He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. If unemployed do i file taxes Maintenance and personal care services. If unemployed do i file taxes    Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment). If unemployed do i file taxes Qualified Long-Term Care Insurance Contracts A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. If unemployed do i file taxes The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. If unemployed do i file taxes The amount of qualified long-term care premiums you can include is limited. If unemployed do i file taxes You can include the following as medical expenses on Schedule A (Form 1040). If unemployed do i file taxes Qualified long-term care premiums up to the following amounts. If unemployed do i file taxes Age 40 or under – $360. If unemployed do i file taxes Age 41 to 50 – $680. If unemployed do i file taxes Age 51 to 60 – $1,360. If unemployed do i file taxes Age 61 to 70 – $3,640. If unemployed do i file taxes Age 71 or over – $4,550. If unemployed do i file taxes Unreimbursed expenses for qualified long-term care services. If unemployed do i file taxes Note. If unemployed do i file taxes The limit on premiums is for each person. If unemployed do i file taxes Also, if you are an eligible retired public safety officer, you cannot include premiums for long-term care insurance if you elected to pay these premiums with tax-free distributions from a qualified retirement plan made directly to the insurance provider and these distributions would otherwise have been included in your income. If unemployed do i file taxes Meals You can include in medical expenses the cost of meals at a hospital or similar institution if a principal reason for being there is to get medical care. If unemployed do i file taxes You cannot include in medical expenses the cost of meals that are not part of inpatient care. If unemployed do i file taxes Also see Weight-Loss Program and Nutritional Supplements , later. If unemployed do i file taxes Medical Conferences You can include in medical expenses amounts paid for admission and transportation to a medical conference if the medical conference concerns the chronic illness of yourself, your spouse, or your dependent. If unemployed do i file taxes The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent. If unemployed do i file taxes The majority of the time spent at the conference must be spent attending sessions on medical information. If unemployed do i file taxes The cost of meals and lodging while attending the conference is not deductible as a medical expense. If unemployed do i file taxes Medical Information Plan You can include in medical expenses amounts paid to a plan that keeps medical information in a computer data bank and retrieves and furnishes the information upon request to an attending physician. If unemployed do i file taxes Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. If unemployed do i file taxes A prescribed drug is one that requires a prescription by a doctor for its use by an individual. If unemployed do i file taxes You can also include amounts you pay for insulin. If unemployed do i file taxes Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. If unemployed do i file taxes Imported medicines and drugs. If unemployed do i file taxes   If you imported medicines or drugs from other countries, see Medicines and Drugs From Other Countries , under What Expenses Are Not Includible, later. If unemployed do i file taxes Nursing Home 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. If unemployed do i file taxes This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. If unemployed do i file taxes Do not include the cost of meals and lodging if the reason for being in the home is personal. If unemployed do i file taxes You can, however, include in medical expenses the part of the cost that is for medical or nursing care. If unemployed do i file taxes Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. If unemployed do i file taxes The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. If unemployed do i file taxes This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. If unemployed do i file taxes These services can be provided in your home or another care facility. If unemployed do i file taxes Generally, only the amount spent for nursing services is a medical expense. If unemployed do i file taxes If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. If unemployed do i file taxes For example, because of your medical condition you pay a visiting nurse $300 per week for medical and household services. If unemployed do i file taxes She spends 10% of her time doing household services such as washing dishes and laundry. If unemployed do i file taxes You can include only $270 per week as medical expenses. If unemployed do i file taxes The $30 (10% × $300) allocated to household services cannot be included. If unemployed do i file taxes However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. If unemployed do i file taxes See Maintenance and personal care services under Long-Term Care, earlier. If unemployed do i file taxes Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. If unemployed do i file taxes See Publication 503. If unemployed do i file taxes You can also include in medical expenses part of the amount you pay for that attendant's meals. If unemployed do i file taxes Divide the food expense among the household members to find the cost of the attendant's food. If unemployed do i file taxes Then divide that cost in the same manner as in the preceding paragraph. If unemployed do i file taxes If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. If unemployed do i file taxes This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. If unemployed do i file taxes Employment taxes. If unemployed do i file taxes   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for an attendant who provides medical care. If unemployed do i file taxes If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier. If unemployed do i file taxes For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. If unemployed do i file taxes Operations You can include in medical expenses amounts you pay for legal operations that are not for unnecessary cosmetic surgery. If unemployed do i file taxes See Cosmetic Surgery under What Expenses Are Not Includible, later. If unemployed do i file taxes Optometrist See Eyeglasses , earlier. If unemployed do i file taxes Organ Donors See Transplants , later. If unemployed do i file taxes Osteopath You can include in medical expenses amounts you pay to an osteopath for medical care. If unemployed do i file taxes Oxygen You can include in medical expenses amounts you pay for oxygen and oxygen equipment to relieve breathing problems caused by a medical condition. If unemployed do i file taxes Physical Examination You can include in medical expenses the amount you pay for an annual physical examination and diagnostic tests by a physician. If unemployed do i file taxes You do not have to be ill at the time of the examination. If unemployed do i file taxes Pregnancy Test Kit You can include in medical expenses the amount you pay to purchase a pregnancy test kit to determine if you are pregnant. If unemployed do i file taxes Prosthesis See Artificial Limb and Breast Reconstruction Surgery , earlier. If unemployed do i file taxes Psychiatric Care You can include in medical expenses amounts you pay for psychiatric care. If unemployed do i file taxes This includes the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care. If unemployed do i file taxes See Psychoanalysis, next, and Transportation , later. If unemployed do i file taxes Psychoanalysis You can include in medical expenses payments for psychoanalysis. If unemployed do i file taxes However, you cannot include payments for psychoanalysis that is part of required training to be a psychoanalyst. If unemployed do i file taxes Psychologist You can include in medical expenses amounts you pay to a psychologist for medical care. If unemployed do i file taxes Special Education You can include in medical expenses fees you pay on a doctor's recommendation for a child's tutoring by a teacher who is specially trained and qualified to work with children who have learning disabilities caused by mental or physical impairments, including nervous system disorders. If unemployed do i file taxes You can include in medical expenses the cost (tuition, meals, and lodging) of attending a school that furnishes special education to help a child to overcome learning disabilities. If unemployed do i file taxes A doctor must recommend that the child attend the school. If unemployed do i file taxes Overcoming the learning disabilities must be a principal reason for attending the school, and any ordinary education received must be incidental to the special education provided. If unemployed do i file taxes Special education includes: Teaching Braille to a visually impaired person, Teaching lip reading to a hearing disabled person, or Giving remedial language training to correct a condition caused by a birth defect. If unemployed do i file taxes Sterilization You can include in medical expenses the cost of a legal sterilization (a legally performed operation to make a person unable to have children). If unemployed do i file taxes Also see Vasectomy , later. If unemployed do i file taxes Stop-Smoking Programs You can include in medical expenses amounts you pay for a program to stop smoking. If unemployed do i file taxes However, you cannot include in medical expenses amounts you pay for drugs that do not require a prescription, such as nicotine gum or patches, that are designed to help stop smoking. If unemployed do i file taxes Surgery See Operations , earlier. If unemployed do i file taxes Telephone You can include in medical expenses the cost of special telephone equipment that lets a person who is deaf, hard of hearing or has a speech disability communicate over a regular telephone. If unemployed do i file taxes This includes teletypewriter (TTY) and telecommunications device for the deaf (TDD) equipment. If unemployed do i file taxes You can also include the cost of repairing the equipment. If unemployed do i file taxes Television You can include in medical expenses the cost of equipment that displays the audio part of television programs as subtitles for persons with a hearing disability. If unemployed do i file taxes This may be the cost of an adapter that attaches to a regular set. If unemployed do i file taxes It also may be the part of the cost of a specially equipped television that exceeds the cost of the same model regular television set. If unemployed do i file taxes Therapy You can include in medical expenses amounts you pay for therapy received as medical treatment. If unemployed do i file taxes Transplants You can include in medical expenses amounts paid for medical care you receive because you are a donor or a possible donor of a kidney or other organ. If unemployed do i file taxes This includes transportation. If unemployed do i file taxes You can include any expenses you pay for the medical care of a donor in connection with the donating of an organ. If unemployed do i file taxes This includes transportation. If unemployed do i file taxes Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. If unemployed do i file taxes 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. If unemployed do i file taxes Car expenses. If unemployed do i file taxes   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. If unemployed do i file taxes You cannot include depreciation, insurance, general repair, or maintenance expenses. If unemployed do i file taxes   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents a mile. If unemployed do i file taxes    You can also include parking fees and tolls. If unemployed do i file taxes You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate. If unemployed do i file taxes Example. If unemployed do i file taxes In 2013, Bill Jones drove 2,800 miles for medical reasons. If unemployed do i file taxes He spent $500 for gas, $30 for oil, and $100 for tolls and parking. If unemployed do i file taxes He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. If unemployed do i file taxes He figures the actual expenses first. If unemployed do i file taxes He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. If unemployed do i file taxes He then figures the standard mileage amount. If unemployed do i file taxes He multiplies 2,800 miles by 24 cents a mile for a total of $672. If unemployed do i file taxes He then adds the $100 tolls and parking for a total of $772. If unemployed do i file taxes 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. If unemployed do i file taxes Transportation expenses you cannot include. If unemployed do i file taxes    You cannot include in medical expenses the cost of transportation in the following situations. If unemployed do i file taxes Going to and from work, even if your condition requires an unusual means of transportation. If unemployed do i file taxes Travel for purely personal reasons to another city for an operation or other medical care. If unemployed do i file taxes Travel that is merely for the general improvement of one's health. If unemployed do i file taxes The costs of operating a specially equipped car for other than medical reasons. If unemployed do i file taxes Trips You can include in medical expenses amounts you pay for transportation to another city if the trip is primarily for, and essential to, receiving medical services. If unemployed do i file taxes You may be able to include up to $50 for each night for each person. If unemployed do i file taxes You can include lodging for a person traveling with the person receiving the medical care. If unemployed do i file taxes For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. If unemployed do i file taxes Meals are not included. If unemployed do i file taxes See Lodging , earlier. If unemployed do i file taxes You cannot include in medical expenses a trip or vacation taken merely for a change in environment, improvement of morale, or general improvement of health, even if the trip is made on the advice of a doctor. If unemployed do i file taxes However, see Medical Conferences , earlier. If unemployed do i file taxes Tuition Under special circumstances, you can include charges for tuition in medical expenses. If unemployed do i file taxes See Special Education , earlier. If unemployed do i file taxes You can include charges for a health plan included in a lump-sum tuition fee if the charges are separately stated or can easily be obtained from the school. If unemployed do i file taxes Vasectomy You can include in medical expenses the amount you pay for a vasectomy. If unemployed do i file taxes Vision Correction Surgery See Eye Surgery , earlier. If unemployed do i file taxes Weight-Loss Program You can include in medical expenses amounts you pay to lose weight if it is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). If unemployed do i file taxes This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings. If unemployed do i file taxes You cannot include membership dues in a gym, health club, or spa as medical expenses, but you can include separate fees charged there for weight loss activities. If unemployed do i file taxes You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs. If unemployed do i file taxes You can include the cost of special food in medical expenses only if: The food does not satisfy normal nutritional needs, The food alleviates or treats an illness, and The need for the food is substantiated by a physician. If unemployed do i file taxes The amount you can include in medical expenses is limited to the amount by which the cost of the special food exceeds the cost of a normal diet. If unemployed do i file taxes See also Weight-Loss Program under What Expenses Are Not Includible, later. If unemployed do i file taxes Wheelchair You can include in medical expenses amounts you pay for a wheelchair used mainly for the relief of sickness or disability, and not just to provide transportation to and from work. If unemployed do i file taxes The cost of operating and maintaining the wheelchair is also a medical expense. If unemployed do i file taxes Wig You can include in medical expenses the cost of a wig purchased upon the advice of a physician for the mental health of a patient who has lost all of his or her hair from disease. If unemployed do i file taxes X-ray You can include in medical expenses amounts you pay for X-rays for medical reasons. If unemployed do i file taxes What Expenses Are Not Includible? Following is a list of some items that you cannot include in figuring your medical expense deduction. If unemployed do i file taxes The items are listed in alphabetical order. If unemployed do i file taxes Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby You cannot include in medical expenses amounts you pay for the care of children, even if the expenses enable you, your spouse, or your dependent to get medical or dental treatment. If unemployed do i file taxes Also, any expense allowed as a childcare credit cannot be treated as an expense paid for medical care. If unemployed do i file taxes Controlled Substances You cannot include in medical expenses amounts you pay for controlled substances (such as marijuana, laetrile, etc. If unemployed do i file taxes ), even if such substances are legalized by state law. If unemployed do i file taxes Such substances are not legal under federal law and cannot be included in medical expenses. If unemployed do i file taxes Cosmetic Surgery Generally, you cannot include in medical expenses the amount you pay for unnecessary cosmetic surgery. If unemployed do i file taxes This includes any procedure that is directed at improving the patient's appearance and does not meaningfully promote the proper function of the body or prevent or treat illness or disease. If unemployed do i file taxes You generally cannot include in medical expenses the amount you pay for procedures such as face lifts, hair transplants, hair removal (electrolysis), and liposuction. If unemployed do i file taxes You can include in medical expenses the amount you pay for cosmetic surgery if it is necessary to improve a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease. If unemployed do i file taxes Example. If unemployed do i file taxes An individual undergoes surgery that removes a breast as part of treatment for cancer. If unemployed do i file taxes She pays a surgeon to reconstruct the breast. If unemployed do i file taxes The surgery to reconstruct the breast corrects a deformity directly related to the disease. If unemployed do i file taxes The cost of the surgery is includible in her medical expenses. If unemployed do i file taxes Dancing Lessons You cannot include in medical expenses the cost of dancing lessons, swimming lessons, etc. If unemployed do i file taxes , even if they are recommended by a doctor, if they are only for the improvement of general health. If unemployed do i file taxes Diaper Service You cannot include in medical expenses the amount you pay for diapers or diaper services, unless they are needed to relieve the effects of a particular disease. If unemployed do i file taxes Electrolysis or Hair Removal See Cosmetic Surgery , earlier. If unemployed do i file taxes Flexible Spending Account You cannot include in medical expenses amounts for which you are fully reimbursed by your flexible spending account if you contribute a part of your income on a pre-tax basis to pay for the qualified benefit. If unemployed do i file taxes Funeral Expenses You cannot include in medical expenses amounts you pay for funerals. If unemployed do i file taxes Future Medical Care Generally, you cannot include in medical expenses current payments for medical care (including medical insurance) to be provided substantially beyond the end of the year. If unemployed do i file taxes This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care or long-term care of the type described at Lifetime Care—Advance Payments or Long-Term Care, earlier under What Medical Expenses Are Includible. If unemployed do i file taxes Hair Transplant See Cosmetic Surgery , earlier. If unemployed do i file taxes Health Club Dues You cannot include in medical expenses health club dues or amounts paid to improve one's general health or to relieve physical or mental discomfort not related to a particular medical condition. If unemployed do i file taxes You cannot include in medical expenses the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. If unemployed do i file taxes Health Coverage Tax Credit You cannot include in medical expenses amounts you pay for health insurance that you use in figuring your health coverage tax credit. If unemployed do i file taxes For more information, see Health Coverage Tax Credit , later. If unemployed do i file taxes Health Savings Accounts You cannot include in medical expenses any payment or distribution for medical expenses out of a health savings account. If unemployed do i file taxes Contributions to health savings accounts are deducted separately. If unemployed do i file taxes See Publication 969. If unemployed do i file taxes Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. If unemployed do i file taxes This is a personal expense that is not deductible. If unemployed do i file taxes However, you may be able to include certain expenses paid to a person providing nursing-type services. If unemployed do i file taxes For more information, see Nursing Services , earlier under What Medical Expenses Are Includible. If unemployed do i file taxes Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. If unemployed do i file taxes For more information, see Long-Term Care , earlier under What Medical Expenses Are Includible. If unemployed do i file taxes Illegal Operations and Treatments You cannot include in medical expenses amounts you pay for illegal operations, treatments, or controlled substances whether rendered or prescribed by licensed or unlicensed practitioners. If unemployed do i file taxes Insurance Premiums See Insurance Premiums under What Medical Expenses Are Includible, earlier. If unemployed do i file taxes Maternity Clothes You cannot include in medical expenses amounts you pay for maternity clothes. If unemployed do i file taxes Medical Savings Account (MSA) You cannot include in medical expenses amounts you contribute to an Archer MSA. If unemployed do i file taxes You cannot include expenses you pay for with a tax-free distribution from your Archer MSA. If unemployed do i file taxes You also cannot use other funds equal to the amount of the distribution and include the expenses. If unemployed do i file taxes For more information on Archer MSAs, see Publication 969. If unemployed do i file taxes Medicines and Drugs From Other Countries In general, you cannot include in your medical expenses the cost of a prescribed drug brought in (or ordered shipped) from another country. If unemployed do i file taxes You can only include the cost of a drug that was imported legally. If unemployed do i file taxes For example, you can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals. If unemployed do i file taxes You can include the cost of a prescribed drug you purchase and consume in another country if the drug is legal in both the other country and the United States. If unemployed do i file taxes Nonprescription Drugs and Medicines Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. If unemployed do i file taxes Example. If unemployed do i file taxes Your doctor recommends that you take aspirin. If unemployed do i file taxes Because aspirin is a drug that does not require a physician's prescription, you cannot include its cost in your medical expenses. If unemployed do i file taxes Nutritional Supplements You cannot include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. If unemployed do i file taxes unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. If unemployed do i file taxes Otherwise, these items are taken to maintain your ordinary good health, and are not for medical care. If unemployed do i file taxes Personal Use Items You cannot include in medical expenses the cost of an item ordinarily used for personal, living, or family purposes unless it is used primarily to prevent or alleviate a physical or mental defect or illness. If unemployed do i file taxes For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense. If unemployed do i file taxes In order to accommodate an individual with a physical defect, you may have to purchase an item ordinarily used as a personal, living, or family item in a special form. If unemployed do i file taxes You can include the excess of the cost of the item in a special form over the cost of the item in normal form as a medical expense. If unemployed do i file taxes (See Braille Books and Magazines under What Medical Expenses Are Includible, earlier. If unemployed do i file taxes ) Swimming Lessons See Dancing Lessons , earlier. If unemployed do i file taxes Teeth Whitening You cannot include in medical expenses amounts paid to whiten teeth. If unemployed do i file taxes See Cosmetic Surgery , earlier. If unemployed do i file taxes Veterinary Fees You generally cannot include veterinary fees in your medical expenses, but see Guide Dog or Other Service Animal under What Medical Expenses Are Includible, earlier. If unemployed do i file taxes Weight-Loss Program You cannot include in medical expenses the cost of a weight-loss program if the purpose of the weight loss is the improvement of appearance, general health, or sense of well-being. If unemployed do i file taxes You cannot include amounts you pay to lose weight unless the weight loss is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). If unemployed do i file taxes If the weight-loss treatment is not for a specific disease diagnosed by a physician, you cannot include either the fees you pay for membership in a weight reduction group or fees for attendance at periodic meetings. If unemployed do i file taxes Also, you cannot include membership dues in a gym, health club, or spa. If unemployed do i file taxes You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs. If unemployed do i file taxes See Weight-Loss Program under What Medical Expenses Are Includible, earlier. If unemployed do i file taxes How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the tax year for which you received no insurance or other reimbursement. If unemployed do i file taxes 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. If unemployed do i file taxes This includes payments from Medicare. If unemployed do i file taxes Even if a policy provides reimbursement only for 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. If unemployed do i file taxes Example. If unemployed do i file taxes You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. If unemployed do i file taxes The insurance you receive for the hospital and doctors' bills is more than their charges. If unemployed do i file taxes 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. If unemployed do i file taxes Health reimbursement arrange
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Understanding Your CP282 Notice

You received this notice because you indicated on your Form 1065, U.S. Return of Partnership Income, or Form1065-B, U.S. Return of Income for Electing Large Partnerships, that you have foreign partners.

Generally, when a foreign person engages in a trade or business in the United States, all income from sources in the United States connected with the conduct of that trade or business is considered to be Effectively Connected Taxable Income (ECTI). A partnership (foreign or domestic) that has income effectively connected with a U.S. trade or business (or income treated as effectively connected) must pay a withholding tax on the ECTI that it allocates to its foreign partners (Section 1446 of the Internal Revenue Code). The partnership, or a withholding agent for the partnership, must pay the withholding tax. A partnership that must pay the withholding tax but fails to do so may be liable for the payment of the tax plus any penalties and interest.


What you need to do if you determine you are liable for withholding:

Page Last Reviewed or Updated: 30-Jan-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The If Unemployed Do I File Taxes

If unemployed do i file taxes 3. If unemployed do i file taxes   Credit for Withholding and Estimated Tax for 2013 Table of Contents Introduction Topics - This chapter discusses: WithholdingForm W-2 Form W-2G The 1099 Series Form Not Correct Form Received After Filing Separate Returns Fiscal Years (FY) Estimated TaxSeparate Returns Divorced Taxpayers Excess Social Security or Railroad Retirement Tax WithholdingJoint returns. If unemployed do i file taxes Worksheet for Nonrailroad Employees Worksheets for Railroad Employees Introduction When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. If unemployed do i file taxes Also take credit for the estimated tax you paid for 2013. If unemployed do i file taxes These credits are subtracted from your total tax. If unemployed do i file taxes Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. If unemployed do i file taxes If the total of your withholding and your estimated tax payments for any payment period is less than the amount you needed to pay by the due date for that period, you may be charged a penalty, even if the total of these credits is more than your tax for the year. If unemployed do i file taxes Topics - This chapter discusses: How to take credit for withholding, How to take credit for estimated taxes you paid, and How to take credit for excess social security, Medicare, or railroad retirement tax withholding. If unemployed do i file taxes Withholding If you had income tax withheld during 2013, you generally should be sent a statement by January 31, 2014, showing your income and the tax withheld. If unemployed do i file taxes Depending on the source of your income, you will receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. If unemployed do i file taxes Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. If unemployed do i file taxes You should receive a separate Form W-2 from each employer you worked for. If unemployed do i file taxes If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. If unemployed do i file taxes However, your employer must provide or send it to you by January 31, 2014. If unemployed do i file taxes If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. If unemployed do i file taxes If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. If unemployed do i file taxes If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. If unemployed do i file taxes The phone number for the IRS is listed in chapter 5. If unemployed do i file taxes You will be asked for the following information. If unemployed do i file taxes Your name, address, city and state, zip code, and social security number. If unemployed do i file taxes Your employer's name, address, city, state, zip code, and the employer's identification number (if known). If unemployed do i file taxes An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. If unemployed do i file taxes The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. If unemployed do i file taxes Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. If unemployed do i file taxes Total the federal income tax withheld (shown in box 2 of all Forms W-2 received) and enter that amount on the appropriate line of your tax return. If unemployed do i file taxes In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. If unemployed do i file taxes Your sick pay may be combined with other wages in one Form W-2 or you may receive a separate Form W-2 for sick pay. If unemployed do i file taxes If you file a paper tax return, attach Copy B of Form W-2 to your return. If unemployed do i file taxes Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. If unemployed do i file taxes If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. If unemployed do i file taxes Report the amounts you won on line 21 of Form 1040. If unemployed do i file taxes Take credit for the tax withheld on line 62 of Form 1040. If unemployed do i file taxes If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. If unemployed do i file taxes Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. If unemployed do i file taxes However, you cannot deduct more than the gambling winnings you report on Form 1040. If unemployed do i file taxes File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. If unemployed do i file taxes The 1099 Series Most forms in the 1099 series are not filed with your return. If unemployed do i file taxes In general, these forms should be furnished to you by January 31, 2014. If unemployed do i file taxes Unless instructed to file any of these forms with your return, keep them for your records. If unemployed do i file taxes There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-C, Cancellation of Debt; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third-Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received From Cooperatives; Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530); Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. If unemployed do i file taxes ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. If unemployed do i file taxes If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. If unemployed do i file taxes See the instructions to these forms for details. If unemployed do i file taxes Reporting your withholding. If unemployed do i file taxes   Report on your tax return all federal income tax withholding shown on your Form 1099, Form SSA-1099, and/or Form RRB-1099. If unemployed do i file taxes Include the amount withheld in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. If unemployed do i file taxes Form 1099-R. If unemployed do i file taxes   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. If unemployed do i file taxes Do not attach any other Form 1099. If unemployed do i file taxes Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. If unemployed do i file taxes Call the telephone number or write to the address given for the payer on the form. If unemployed do i file taxes The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. If unemployed do i file taxes A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. If unemployed do i file taxes In certain situations, you will receive two forms in place of the original incorrect form. If unemployed do i file taxes This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). If unemployed do i file taxes One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. If unemployed do i file taxes This form will have an “X” in the “CORRECTED” box at the top of the form. If unemployed do i file taxes The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). If unemployed do i file taxes Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. If unemployed do i file taxes S. If unemployed do i file taxes Individual Income Tax Return. If unemployed do i file taxes Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. If unemployed do i file taxes Do not include any amount withheld from your spouse's income. If unemployed do i file taxes However, different rules may apply if you live in a community property state. If unemployed do i file taxes Community property states. If unemployed do i file taxes   The following are community property states. If unemployed do i file taxes Arizona. If unemployed do i file taxes California. If unemployed do i file taxes Idaho. If unemployed do i file taxes Louisiana. If unemployed do i file taxes Nevada. If unemployed do i file taxes New Mexico. If unemployed do i file taxes Texas. If unemployed do i file taxes Washington. If unemployed do i file taxes Wisconsin. If unemployed do i file taxes Generally, if you live in a community property state and file a separate return, you and your spouse each must report half of all community income in addition to your own separate income. If unemployed do i file taxes If you are required to report half of all community income, you are entitled to take credit for half of all taxes withheld on the community income. If unemployed do i file taxes If you were divorced during the year, each of you generally must report half the community income and can take credit for half the withholding on that community income for the period before the divorce. If unemployed do i file taxes   For more information on these rules, and some exceptions, see Publication 555, Community Property. If unemployed do i file taxes Fiscal Years (FY) If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules, described below, to determine your credit for federal income tax withholding. If unemployed do i file taxes Fiscal year withholding. If unemployed do i file taxes    You can claim credit on your tax return only for the tax withheld during the calendar year (CY) ending within your fiscal year. If unemployed do i file taxes You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. If unemployed do i file taxes You will be able to claim credit for that withholding on your return for your next fiscal year. If unemployed do i file taxes   The Form W-2 or 1099 you receive for the calendar year that ends during your fiscal year will show the tax withheld and the income you received during that calendar year. If unemployed do i file taxes   Although you take credit for all the withheld tax shown on the form, report only the part of the income shown on the form that you received during your fiscal year. If unemployed do i file taxes Add to that the income you received during the rest of your fiscal year. If unemployed do i file taxes Example. If unemployed do i file taxes Miles Hanson files his return for a fiscal year ending June 30, 2013. If unemployed do i file taxes In January 2013, he received a Form W-2 that showed that his wages for 2012 were $31,200 and that his income tax withheld was $3,380. If unemployed do i file taxes His records show that he had received $15,000 of the wages by June 30, 2012, and $16,200 from July 1 through December 31, 2012. If unemployed do i file taxes See Table 3-1 . If unemployed do i file taxes On his return for the fiscal year ending June 30, 2013, Miles will report the $16,200 he was paid in July through December of 2012, plus the $18,850 he was paid during the rest of the fiscal year, January 1, 2013, through June 30, 2013. If unemployed do i file taxes However, he takes credit for all $3,380 that was withheld during 2012. If unemployed do i file taxes On his return for the fiscal year ending June 30, 2012, he reported the $15,000 he was paid in January through June 2012, but took no credit for the tax withheld during that time. If unemployed do i file taxes On his return for the fiscal year ending June 30, 2014, he will take the credit for any tax withheld during 2013 but not for any tax withheld during 2014. If unemployed do i file taxes Table 3-1. If unemployed do i file taxes Example for Fiscal Year Ending June 30, 2013—Miles Hanson Date Form W-2 Miles' records Tax return for FY ending 6/30/20121 Tax return for FY ending 6/30/2013 Wages With- holding Wages With- holding Wages With- holding Wages With- holding CY 20122 $31,200 $3,380             1/1/2012 –  6/30/2012     $15,000 $1,600 $15,000       7/1/2012 –  12/31/2012     $16,200 $1,780     $16,200 $3,380 CY 2013 $37,700 $4,316 3             1/1/2013 –  6/30/2013     $18,850 $2,158     $18,850   7/1/2013 –  12/31/2013     $18,850 4 $2,158         1Miles' tax return for FY ending 6/30/2012 also included his wages for 7/1–12/31/2011 and the withholding shown on his 2011 Form W-2. If unemployed do i file taxes  2Calendar year (January 1 – December 31). If unemployed do i file taxes   3Withholding shown on 2013 Form W-2 ($4,316) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which calendar year 2013 ends. If unemployed do i file taxes   4Wages for 7/1–12/31/2013 ($18,850) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which the wages were received. If unemployed do i file taxes Backup withholding. If unemployed do i file taxes   If income tax has been withheld under the backup withholding rule, take credit for it on your tax return for the fiscal year in which you received the income. If unemployed do i file taxes Example. If unemployed do i file taxes Emily Smith's records show that she received income in November 2013 and February 2014 from which there was backup withholding ($100 and $50, respectively). If unemployed do i file taxes Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. If unemployed do i file taxes Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. If unemployed do i file taxes Include any overpayment from 2012 that you had credited to your 2013 estimated tax. If unemployed do i file taxes You must use Form 1040 or Form 1040A if you paid estimated tax. If unemployed do i file taxes You cannot file Form 1040EZ. If unemployed do i file taxes If you were a beneficiary of an estate or trust, you should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. If unemployed do i file taxes , from the fiduciary. If unemployed do i file taxes If you have estimated taxes credited to you from the estate or trust (from Schedule K-1 (Form 1041)), you must report the estimated taxes on Schedule E (Form 1040). If unemployed do i file taxes On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter “ES payment claimed” and the amount. If unemployed do i file taxes However, do not include this amount in the total on line 37. If unemployed do i file taxes Instead, enter the amount on Form 1040, line 63. If unemployed do i file taxes This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. If unemployed do i file taxes Name changed. If unemployed do i file taxes   If you changed your name, and you made estimated tax payments using your former name, attach a statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and The social security number under which you made the payments. If unemployed do i file taxes  The statement should cover payments you made jointly with your spouse as well as any you made separately. If unemployed do i file taxes   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. If unemployed do i file taxes This prevents delays in processing your return and issuing refunds. If unemployed do i file taxes It also safeguards your future social security benefits. If unemployed do i file taxes For more information, call the Social Security Administration at 1-800-772-1213. If unemployed do i file taxes Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. If unemployed do i file taxes If you made joint estimated tax payments, you must decide how to divide the payments between your returns. If unemployed do i file taxes One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. If unemployed do i file taxes If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. If unemployed do i file taxes Example. If unemployed do i file taxes James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. If unemployed do i file taxes They file separate 2013 Forms 1040. If unemployed do i file taxes James' tax is $4,000 and Evelyn's is $1,000. If unemployed do i file taxes If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. If unemployed do i file taxes Because James' tax ($4,000) is 80% of the total tax ($5,000), his share of the estimated tax is $2,400 (80% of $3,000). If unemployed do i file taxes The balance, $600 (20% of $3,000), is Evelyn's share. If unemployed do i file taxes Divorced Taxpayers If you made joint estimated tax payments for 2013 and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. If unemployed do i file taxes If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. If unemployed do i file taxes See Example earlier under Separate Returns. If unemployed do i file taxes If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided at the top of page 1 of Form 1040 or Form 1040A. If unemployed do i file taxes If you divorced and remarried in 2013, enter your present spouse's SSN in that space. If unemployed do i file taxes Enter your former spouse's SSN, followed by “DIV,” under Payments to the left of Form 1040, line 63, or in the blank space to the left of Form 1040A, line 37. If unemployed do i file taxes Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. If unemployed do i file taxes In some cases, however, the federal government and state and local governments do not have to withhold social security tax from their employees' wages. If unemployed do i file taxes If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. If unemployed do i file taxes Two or more employers. If unemployed do i file taxes   If you worked for two or more employers in 2013, too much social security tax or tier 1 RRTA tax may have been withheld from your pay. If unemployed do i file taxes You may be able to claim the excess as a credit against your income tax when you file your return. If unemployed do i file taxes Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. If unemployed do i file taxes Figure the excess withholding on the appropriate worksheet. If unemployed do i file taxes    Table 3-2. If unemployed do i file taxes Maximum Social Security and RRTA Withholding for 2013 Type of tax Maximum wages subject to tax Tax rate Maximum tax to be withheld Social security $113,700 6. If unemployed do i file taxes 2% $7,049. If unemployed do i file taxes 40 Tier 1 RRTA $113,700 6. If unemployed do i file taxes 2% $7,049. If unemployed do i file taxes 40 Tier 2 RRTA $84,300 4. If unemployed do i file taxes 4% $3,709. If unemployed do i file taxes 20 Joint returns. If unemployed do i file taxes   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. If unemployed do i file taxes Note. If unemployed do i file taxes All wages are subject to Medicare tax withholding. If unemployed do i file taxes Employer's error. If unemployed do i file taxes   If you had only one employer and he or she withheld too much social security, Medicare, or tier 1 RRTA tax, ask the employer to refund the excess amount to you. If unemployed do i file taxes If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. If unemployed do i file taxes File a claim for refund using Form 843, Claim for Refund and Request for Abatement. If unemployed do i file taxes Worksheet for Nonrailroad Employees If you did not work for a railroad during 2013, figure the excess social security withholding on Worksheet 3-1. If unemployed do i file taxes Note. If unemployed do i file taxes If you worked for both a railroad employer and a nonrailroad employer, use Worksheet 3-2, to figure excess social security and tier 1 RRTA tax. If unemployed do i file taxes Where to claim credit for excess social security withholding. If unemployed do i file taxes   If you file Form 1040, enter the excess on line 69. If unemployed do i file taxes   If you file Form 1040A, include the excess in the total on line 41. If unemployed do i file taxes Write “Excess SST” and show the amount of the credit in the space to the left of the line. If unemployed do i file taxes   You cannot claim excess social security tax withholding on Form 1040EZ. If unemployed do i file taxes Worksheets for Railroad Employees If you worked for a railroad during 2013, figure your excess withholding on Worksheet 3-2 and 3-3, as appropriate. If unemployed do i file taxes Where to claim credit for excess tier 1 RRTA withholding. If unemployed do i file taxes   If you file Form 1040, enter the excess on line 69. If unemployed do i file taxes   If you file Form 1040A, include the excess in the total on line 41. If unemployed do i file taxes Write “Excess SST” and show the amount of the credit in the space to the left of the line. If unemployed do i file taxes   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. If unemployed do i file taxes How to claim refund of excess tier 2 RRTA. If unemployed do i file taxes   To claim a refund of tier 2 tax, use Form 843. If unemployed do i file taxes Be sure to attach a copy of all of your Forms W-2. If unemployed do i file taxes   See Worksheet 3-3 and the Instructions for Form 843, for more details. If unemployed do i file taxes Worksheet 3-1. If unemployed do i file taxes Excess Social Security—Nonrailroad Employees 1. If unemployed do i file taxes Add all social security tax withheld (but not more than  $7,049. If unemployed do i file taxes 40 for each employer). If unemployed do i file taxes This tax should be shown  in box 4 of your Forms W-2. If unemployed do i file taxes Enter the total here 1. If unemployed do i file taxes   2. If unemployed do i file taxes Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. If unemployed do i file taxes   3. If unemployed do i file taxes Add lines 1 and 2. If unemployed do i file taxes If $7,049. If unemployed do i file taxes 40 or less, stop here. If unemployed do i file taxes You cannot claim the credit 3. If unemployed do i file taxes   4. If unemployed do i file taxes Social security limit 4. If unemployed do i file taxes $7,049. If unemployed do i file taxes 40 5. If unemployed do i file taxes Excess. If unemployed do i file taxes Subtract line 4 from line 3 5. If unemployed do i file taxes   Worksheet 3-2. If unemployed do i file taxes Excess Social Security and Tier 1 RRTA—Railroad Employees 1. If unemployed do i file taxes Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. If unemployed do i file taxes 40 for each employer). If unemployed do i file taxes Social security tax should be shown in box 4 and tier 1 RRTA should be shown  in box 14 of your Forms W-2. If unemployed do i file taxes Enter the total here 1. If unemployed do i file taxes   2. If unemployed do i file taxes Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. If unemployed do i file taxes   3. If unemployed do i file taxes Add lines 1 and 2. If unemployed do i file taxes If $7,049. If unemployed do i file taxes 40 or less, stop here. If unemployed do i file taxes You cannot claim the credit 3. If unemployed do i file taxes   4. If unemployed do i file taxes Social security and tier 1 RRTA tax limit 4. If unemployed do i file taxes $7,049. If unemployed do i file taxes 40 5. If unemployed do i file taxes Excess. If unemployed do i file taxes Subtract line 4 from line 3 5. If unemployed do i file taxes   Worksheet 3-3. If unemployed do i file taxes Excess Tier 2 RRTA—Railroad Employees 1. If unemployed do i file taxes Add all tier 2 RRTA tax withheld (but not more than $3,709. If unemployed do i file taxes 20 for each employer). If unemployed do i file taxes Box 14 of your Forms W-2 should show tier 2 RRTA tax. If unemployed do i file taxes Enter the total here 1. If unemployed do i file taxes   2. If unemployed do i file taxes Enter any uncollected tier 2 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. If unemployed do i file taxes   3. If unemployed do i file taxes Add lines 1 and 2. If unemployed do i file taxes If $3,709. If unemployed do i file taxes 20 or less, stop here. If unemployed do i file taxes You cannot claim the credit. If unemployed do i file taxes 3. If unemployed do i file taxes   4. If unemployed do i file taxes Tier 2 RRTA tax limit 4. If unemployed do i file taxes $3,709. If unemployed do i file taxes 20 5. If unemployed do i file taxes Excess. If unemployed do i file taxes Subtract line 4 from line 3. If unemployed do i file taxes 5. If unemployed do i file taxes   Prev  Up  Next   Home   More Online Publications