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Irs 1040x Form Instructions

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Irs 1040x Form Instructions

Irs 1040x form instructions Index A Affiliated corporations, Aircraft used by affiliated corporations. Irs 1040x form instructions Agri-biodiesel, defined, Agri-biodiesel. Irs 1040x form instructions Air transportation taxes, Air Transportation Taxes 225-mile-zone rule, Taxable transportation. Irs 1040x form instructions Alaska, Transportation between the continental U. Irs 1040x form instructions S. Irs 1040x form instructions and Alaska or Hawaii. Irs 1040x form instructions , Transportation within Alaska or Hawaii. Irs 1040x form instructions , Alaska and Hawaii. Irs 1040x form instructions Baggage, Excess baggage. Irs 1040x form instructions Bonus tickets, Bonus tickets. Irs 1040x form instructions Credits or refunds, Credits or refunds. Irs 1040x form instructions Exemptions, Exemptions. Irs 1040x form instructions Export, Exportation. Irs 1040x form instructions Fixed-wing aircraft, Fixed-wing aircraft uses. Irs 1040x form instructions Hawaii, Transportation between the continental U. Irs 1040x form instructions S. Irs 1040x form instructions and Alaska or Hawaii. Irs 1040x form instructions , Transportation within Alaska or Hawaii. Irs 1040x form instructions , Alaska and Hawaii. Irs 1040x form instructions Helicopters, Certain helicopter uses. Irs 1040x form instructions , Transportation of Property by Air International air travel facilities, International Air Travel Facilities Military personnel, Military personnel on international trips. Irs 1040x form instructions Package tours, Package tours. Irs 1040x form instructions Persons by air, Transportation of Persons by Air Persons liable, Liability for tax. Irs 1040x form instructions , Liability for tax. Irs 1040x form instructions Property by air, Transportation of Property by Air Tax rates, Transportation of Persons by Air Taxable transportation, Taxable transportation. Irs 1040x form instructions Travel agency, Liability for tax. Irs 1040x form instructions Uninterrupted international, Uninterrupted international air transportation. Irs 1040x form instructions Aircraft, Fixed-wing aircraft uses. Irs 1040x form instructions Affiliated corporations, Aircraft used by affiliated corporations. Irs 1040x form instructions Small planes, Small aircraft. Irs 1040x form instructions Aircraft museum, In an aircraft or vehicle owned by an aircraft museum (No. Irs 1040x form instructions 15). Irs 1040x form instructions Alaska Air transportation taxes, Transportation between the continental U. Irs 1040x form instructions S. Irs 1040x form instructions and Alaska or Hawaii. Irs 1040x form instructions Tax on diesel fuel or kerosene, Removal for sale or use in Alaska. Irs 1040x form instructions Alcohol and tobacco taxes, Excise Taxes Not Covered Alternative fuel credit, Alternative fuel credit. Irs 1040x form instructions Alternative fuel, defined, Other fuels. Irs 1040x form instructions American Red Cross, International organizations and the American Red Cross. Irs 1040x form instructions Answering service, Answering services. Irs 1040x form instructions Appeal procedures, Examination and Appeal Procedures Approved refinery, defined, Approved terminal or refinery. Irs 1040x form instructions Approved terminal, defined, Approved terminal or refinery. Irs 1040x form instructions Arrow shafts, Arrow Shafts Assistance (see Tax help) Aviation gasoline, defined, Aviation gasoline. Irs 1040x form instructions B Back-up tax, Back-up Tax Biodiesel, defined, Biodiesel. Irs 1040x form instructions Blended taxable fuel, defined, Blended taxable fuel. Irs 1040x form instructions Blender, defined, Blender. Irs 1040x form instructions Blocked pump, Blocked pump. Irs 1040x form instructions Blood collector organizations, qualified, Exclusive use by a qualified blood collector organization (No. Irs 1040x form instructions 11). Irs 1040x form instructions , Qualified blood collector organizations. Irs 1040x form instructions Boats, In a boat engaged in commercial fishing (No. Irs 1040x form instructions 4). Irs 1040x form instructions Bonus tickets, Bonus tickets. Irs 1040x form instructions Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Bulk transfer, defined, Bulk transfer. Irs 1040x form instructions Bulk transfer/terminal system, defined, Bulk transfer/terminal system. Irs 1040x form instructions Buses, In certain intercity and local buses (No. Irs 1040x form instructions 5). Irs 1040x form instructions , In a qualified local bus (No. Irs 1040x form instructions 6). Irs 1040x form instructions , In a school bus (No. Irs 1040x form instructions 7). Irs 1040x form instructions Tire tax, Qualifying intercity or local bus. Irs 1040x form instructions C Cellulosic biofuel, Cellulosic biofuel. Irs 1040x form instructions Chemicals, ozone-depleting, Environmental Taxes Claims Claiming a credit, Claiming a Credit on Form 4136 Claiming a refund, Claiming A Refund Filing claims, Filing Claims Coal Blending, Blending. Irs 1040x form instructions Exemptions, Exemption from tax. Irs 1040x form instructions Producer, Coal Production, Coal production. Irs 1040x form instructions Selling price, Determining tonnage or selling price. Irs 1040x form instructions Tax rates, Tax rates. Irs 1040x form instructions Coin-operated telephones, Coin-operated telephones. Irs 1040x form instructions Comments, Comments and suggestions. Irs 1040x form instructions Commercial aviation, In commercial aviation (other than foreign trade). Irs 1040x form instructions Commercial fishing, In a boat engaged in commercial fishing (No. Irs 1040x form instructions 4). Irs 1040x form instructions Commercial waterway transportation, Commercial waterway transportation. Irs 1040x form instructions Communications taxes Credits or refunds, Credits or Refunds Exemptions, Exemptions Figuring the tax, Figuring the tax. Irs 1040x form instructions Local telephone service, Local telephone service. Irs 1040x form instructions Local-only service, Local-only service. Irs 1040x form instructions Private communication service, Private communication service. Irs 1040x form instructions Teletypewriter exchange service, Teletypewriter exchange service. Irs 1040x form instructions Credit card purchases Aviation gasoline, Credit card purchases. Irs 1040x form instructions Gasoline, Credit card purchases. Irs 1040x form instructions Kerosene for use in aviation, Credit card purchases. Irs 1040x form instructions Undyed diesel fuel, Credit Card Purchases. Irs 1040x form instructions Undyed kerosene, Credit Card Purchases. Irs 1040x form instructions Credit or refund Gas guzzler tax, Credit or refund. Irs 1040x form instructions Manufacturers taxes, Credits or Refunds Resale of tax-paid semitrailers, Tax on resale of tax-paid trailers and semitrailers. Irs 1040x form instructions Retail tax, Credits or refunds. Irs 1040x form instructions Tire tax, Credit or refund. Irs 1040x form instructions Vaccines, Credit or refund. Irs 1040x form instructions Credits, Claiming a Credit on Form 4136 D Deposits Net tax liability, Amount of Deposits Deposits, How to make, How To Make Deposits Diesel fuel Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene Diesel-water fuel emulsion, defined, Diesel-water fuel emulsion. Irs 1040x form instructions Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E Electric outboard motors, Electric outboard boat motors. Irs 1040x form instructions Enterer, defined, Enterer. Irs 1040x form instructions Entry, defined, Entry. Irs 1040x form instructions Environmental taxes Credit or refund, Credits or refunds. Irs 1040x form instructions Exceptions, Exceptions. Irs 1040x form instructions Ozone-depleting chemicals (ODCs), Environmental Taxes United States (defined), Environmental Taxes Examination procedures, Examination and Appeal Procedures Excluded liquid, Diesel Fuel and Kerosene Exempt articles, retail tax, Articles exempt from tax. Irs 1040x form instructions Exempt communication services American Red Cross, International organizations and the American Red Cross. Irs 1040x form instructions Answering service, Answering services. Irs 1040x form instructions Coin-operated telephones, Coin-operated telephones. Irs 1040x form instructions Installation charges, Installation charges. Irs 1040x form instructions International organizations, International organizations and the American Red Cross. Irs 1040x form instructions Mobile radio telephone service, Mobile radio telephone service. Irs 1040x form instructions News services, News services. Irs 1040x form instructions Nonprofit educational organizations, Nonprofit educational organizations. Irs 1040x form instructions Nonprofit hospitals, Nonprofit hospitals. Irs 1040x form instructions Private communication service, Private communication service. Irs 1040x form instructions Qualified blood collector organizations, Qualified blood collector organizations. Irs 1040x form instructions Radio broadcasts, News services. Irs 1040x form instructions Security systems, Telephone-operated security systems. Irs 1040x form instructions Exempt sales, heavy trucks, Sales exempt from tax. Irs 1040x form instructions Exemptions Air transportation taxes, Exemptions. Irs 1040x form instructions Bonus tickets, Bonus tickets. Irs 1040x form instructions Coal, Exemption from tax. Irs 1040x form instructions Communications taxes, Exemptions Federal government, Federal, state, and local government. Irs 1040x form instructions Fixed-wing aircraft, Fixed-wing aircraft uses. Irs 1040x form instructions For export, Exemptions Further manufacturing, Exemptions Helicopters, Certain helicopter uses. Irs 1040x form instructions Indian handicrafts, Exemptions Indian tribal governments, Federal, state, and local government. Irs 1040x form instructions Military personnel, Military personnel on international trips. Irs 1040x form instructions Nonprofit educational organizations, Federal, state, and local government. Irs 1040x form instructions , Exemptions Qualified blood collector organizations, Exemptions State and local governments, Federal, state, and local government. Irs 1040x form instructions , Exemptions Taxable tires, Tires exempt from tax. Irs 1040x form instructions Vessel supplies, Exemptions Export, Export (No. Irs 1040x form instructions 3). Irs 1040x form instructions Exported taxable fuel, Exported taxable fuel. Irs 1040x form instructions F Farming, On a farm for farming purposes (No. Irs 1040x form instructions 1). Irs 1040x form instructions Federal government, Federal, state, and local government. Irs 1040x form instructions Fishing, In a boat engaged in commercial fishing (No. Irs 1040x form instructions 4). Irs 1040x form instructions Fishing rods and fishing poles. Irs 1040x form instructions , Fishing rods and fishing poles. Irs 1040x form instructions Fishing tackle boxes, Fishing tackle boxes. Irs 1040x form instructions Fixed-wing aircraft, Fixed-wing aircraft uses. Irs 1040x form instructions Floor stocks tax Ozone-depleting chemicals, Floor Stocks Tax Floor stocks, ODCs, Environmental Taxes Foreign trade, In foreign trade (No. Irs 1040x form instructions 9). Irs 1040x form instructions Form 1363, Exportation. Irs 1040x form instructions 4136, Claiming a Credit on Form 4136 6197, Gas Guzzler Tax, Form 6197. Irs 1040x form instructions , Attachments to Form 720. Irs 1040x form instructions 637, Reminders 6627, Environmental Taxes, Attachments to Form 720. Irs 1040x form instructions 720, Claiming A Refund, Form 6197. Irs 1040x form instructions , Filing Form 720 720X, Form 720X. Irs 1040x form instructions 8849, Claiming A Refund 8864, Biodiesel Sold as But Not Used as Fuel Form 720 Attachments, Attachments to Form 720. Irs 1040x form instructions Due dates, Due dates. Irs 1040x form instructions Final return, Final return. Irs 1040x form instructions Schedule A, Filing Form 720 Schedule C, Filing Form 720 Schedule T, Filing Form 720 Free tax services, How To Get Tax Help Fuels Alternative fuel, Other Fuels (Including Alternative Fuels) Diesel, Diesel Fuel and Kerosene Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion For use in aviation, Kerosene for Use in Aviation Gasoline, Gasoline and Aviation Gasoline Kerosene, Diesel Fuel and Kerosene Other Fuels, Other Fuels (Including Alternative Fuels) Used on inland waterways, Fuels Used on Inland Waterways G Gambling, Taxable situations. Irs 1040x form instructions Gas guzzler tax Automobiles, Automobiles. Irs 1040x form instructions Credit or refund, Credit or refund. Irs 1040x form instructions Limousines, Automobiles. Irs 1040x form instructions Vehicles not subject to tax, Vehicles not subject to tax. Irs 1040x form instructions Gasoline blendstocks, Gasoline Blendstocks Gasoline, defined, Gasoline. Irs 1040x form instructions H Hawaii, air transportation taxes, Transportation between the continental U. Irs 1040x form instructions S. Irs 1040x form instructions and Alaska or Hawaii. Irs 1040x form instructions Heavy Motor Vehicle User Fee, Excise Taxes Not Covered Heavy trucks First retail sale, defined, First retail sale defined. Irs 1040x form instructions Further manufacture, Further manufacture. Irs 1040x form instructions Installment sales, Installment sales. Irs 1040x form instructions Parts or accessories, Parts or accessories. Irs 1040x form instructions Presumptive retail sales price, Presumptive retail sales price. Irs 1040x form instructions Related persons, Related person. Irs 1040x form instructions Separate purchases, Separate purchase. Irs 1040x form instructions Tax base, Determination of tax base. Irs 1040x form instructions Tax rate, Retail Tax on Heavy Trucks, Trailers, and Tractors Helicopter, Certain helicopter uses. Irs 1040x form instructions Help (see Tax help) Highway vehicle, Highway vehicle. Irs 1040x form instructions , In a highway vehicle owned by the United States that is not used on a highway (No. Irs 1040x form instructions 12). Irs 1040x form instructions Highway vehicle (Diesel-powered), Diesel-powered highway vehicle. Irs 1040x form instructions I Identifying number, Taxpayer identification number. Irs 1040x form instructions Imported taxable products (ODCs), Imported Taxable Products Income, include in, Including the Credit or Refund in Income Indoor tanning services, Indoor Tanning Services Tax Information returns, liquid products, Information Returns Inland waterways, Fuels Used on Inland Waterways Intercity and local buses, In certain intercity and local buses (No. Irs 1040x form instructions 5). Irs 1040x form instructions Interest and penalties, Penalties and Interest International air travel facilities, International Air Travel Facilities K Kerosene Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene For use in aviation, Kerosene for Use in Aviation L Liquid products, information returns, Information Returns Local telephone service, Local telephone service. Irs 1040x form instructions Local-only service, Local-only service. Irs 1040x form instructions M Manufacturer, defined, Manufacturer. Irs 1040x form instructions Manufacturers taxes Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Coal Credits or refunds, Credits or Refunds Exemptions, Exemptions Gas guzzler tax, Gas Guzzler Tax Lease, Lease considered sale. Irs 1040x form instructions Lease payments, Partial payments. Irs 1040x form instructions Partial payments, Partial payments. Irs 1040x form instructions Registration, Registration requirements. Irs 1040x form instructions Related person, Related person. Irs 1040x form instructions Requirements for exempt sales, Requirements for Exempt Sales Sale, Sale. Irs 1040x form instructions Sport fishing equipment, Sport Fishing Equipment Taxable Tires, Taxable Tires Vaccines, Vaccines Medical device tax, Taxable medical devices. Irs 1040x form instructions Military aircraft, In military aircraft (No. Irs 1040x form instructions 16). Irs 1040x form instructions Mobile radio telephone service, Mobile radio telephone service. Irs 1040x form instructions N News services, News services. Irs 1040x form instructions Nonprofit educational organization, Exclusive use by a nonprofit educational organization (No. Irs 1040x form instructions 13). Irs 1040x form instructions Nonprofit educational organization use and state use, Nonprofit educational organization and state use. Irs 1040x form instructions Nonprofit educational organizations, Nonprofit educational organizations. Irs 1040x form instructions , Federal, state, and local government. Irs 1040x form instructions Nontaxable uses, definitions, Definitions of Nontaxable Uses Nontaxable uses, type of use table, Definitions of Nontaxable Uses O Obligations not in registered form, Obligations Not in Registered Form Off-highway use, Off-highway business use (No. Irs 1040x form instructions 2). Irs 1040x form instructions Oil spill liability, Environmental Taxes Other Fuels (Including Alternative Fuels), Other Fuels (Including Alternative Fuels) Other fuels, defined, Other fuels. Irs 1040x form instructions Ozone-depleting chemicals Floor stocks tax, Floor Stocks Tax Imported taxable products, Imported Taxable Products P Patient-centered outcomes research fee, Patient-Centered Outcomes Research Fee Payment of taxes, Payment of Taxes Penalties Dyed diesel fuel, Penalty. Irs 1040x form instructions Dyed kerosene, Penalty. Irs 1040x form instructions Pipeline operator, defined, Pipeline operator. Irs 1040x form instructions Position holder, defined, Position holder. Irs 1040x form instructions Publications (see Tax help) Q Qualified local bus, In a qualified local bus (No. Irs 1040x form instructions 6). Irs 1040x form instructions R Rack, defined, Rack. Irs 1040x form instructions Radio broadcasts, News services. Irs 1040x form instructions Records, Refiner, defined, Refiner. Irs 1040x form instructions Refinery, defined, Refinery. Irs 1040x form instructions Refunds, Claiming A Refund Refunds of second tax, Refunds of Second Tax Registered ultimate vendor, Sales by Registered Ultimate Vendors, Registered ultimate vendor. Irs 1040x form instructions Registrant, Taxable fuel registrant. Irs 1040x form instructions Registrant, defined, Registrant. Irs 1040x form instructions Registration, Registration Requirements Form 637, Reminders Registration-required obligations, Obligations Not in Registered Form Related persons Heavy trucks, Related person. Irs 1040x form instructions Sport fishing equipment, Related person. Irs 1040x form instructions Removal, defined, Removal. Irs 1040x form instructions Retail tax Credits or refunds, Credits or refunds. Irs 1040x form instructions Heavy trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Rulings Program, Rulings Program Rural airports, Rural airports. Irs 1040x form instructions S Sale, defined, Sale. Irs 1040x form instructions Sales by registered ultimate vendors, gasoline, Sales by registered ultimate vendors. Irs 1040x form instructions Sales by registered ultimate vendors, kerosene for use in aviation, Sales by Registered Ultimate Vendors Sales price Bonus goods, Bonus goods. Irs 1040x form instructions Cost of transportation, Manufacturers taxes based on sale price. Irs 1040x form instructions Delivery costs, Manufacturers taxes based on sale price. Irs 1040x form instructions Discounts, Manufacturers taxes based on sale price. Irs 1040x form instructions Installation costs, Manufacturers taxes based on sale price. Irs 1040x form instructions Insurance costs, Manufacturers taxes based on sale price. Irs 1040x form instructions Local advertising charges, Manufacturers taxes based on sale price. Irs 1040x form instructions Manufacturers excise tax, Manufacturers taxes based on sale price. Irs 1040x form instructions Rebates, Manufacturers taxes based on sale price. Irs 1040x form instructions Retail dealer preparation costs, Manufacturers taxes based on sale price. Irs 1040x form instructions Warranty charges, Manufacturers taxes based on sale price. Irs 1040x form instructions School bus, In a school bus (No. Irs 1040x form instructions 7). Irs 1040x form instructions Second generation biofuel, Second generation biofuel. Irs 1040x form instructions Security systems, Telephone-operated security systems. Irs 1040x form instructions Ship passenger tax, Ship Passenger Tax Special September rule, When to deposit, Special rule for deposits of taxes in September. Irs 1040x form instructions Sport fishing equipment List of equipment, Sport Fishing Equipment Resales, Certain equipment resale. Irs 1040x form instructions State and local governments, Federal, state, and local government. Irs 1040x form instructions State or local governments, Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. Irs 1040x form instructions 14). Irs 1040x form instructions State or nonprofit educational organization use, Sales by registered ultimate vendors. Irs 1040x form instructions State use, Registered ultimate vendor (state use). Irs 1040x form instructions , State use. Irs 1040x form instructions State, defined, State. Irs 1040x form instructions Suggestions, Comments and suggestions. Irs 1040x form instructions T Tanning tax, Indoor Tanning Services Tax Tax help, How To Get Tax Help Tax rate, Electric outboard boat motors. Irs 1040x form instructions Air transportation of persons, Transportation of Persons by Air Air transportation of property, Transportation of Property by Air Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Tax rates. Irs 1040x form instructions Electric outboard motor, Electric outboard boat motors. Irs 1040x form instructions International air travel facilities, International Air Travel Facilities Obligations not in registered form, Obligations Not in Registered Form Policies issued by foreign persons, Foreign Insurance Taxes Ship passenger tax, Ship Passenger Tax Sport fishing equipment, Sport Fishing Equipment Trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Taxable fuel registrant, Taxable fuel registrant. Irs 1040x form instructions Taxable Tires Manufacturers taxes, Taxable Tires Taxable tires Exemptions, Tires exempt from tax. Irs 1040x form instructions Taxes, Payment of, Payment of Taxes Taxpayer identification number, Taxpayer identification number. Irs 1040x form instructions Teletypewriter exchange service, Teletypewriter exchange service. Irs 1040x form instructions Terminal operator, defined, Terminal operator. Irs 1040x form instructions Terminal, defined, Terminal. Irs 1040x form instructions Throughputter, defined, Throughputter. Irs 1040x form instructions Tires Credit against heavy truck tax, Tire credit. Irs 1040x form instructions Credit or refund of tax, Credit or refund. Irs 1040x form instructions Train, Use in a train. Irs 1040x form instructions Train (Diesel-powered), Diesel-powered train. Irs 1040x form instructions Transmix, Diesel Fuel and Kerosene Travel agency, Liability for tax. Irs 1040x form instructions TTY/TDD information, How To Get Tax Help Two-party exchanges, Two-party exchanges. Irs 1040x form instructions , Two-party exchanges. Irs 1040x form instructions U Ultimate purchaser, Ultimate purchaser. Irs 1040x form instructions Uninterrupted international air transportation, Uninterrupted international air transportation. Irs 1040x form instructions , Military personnel on international trips. Irs 1040x form instructions Used other than as a fuel Diesel fuel and kerosene, For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. Irs 1040x form instructions 8). Irs 1040x form instructions Uses, nontaxable Alternative fuels, Other Fuels (Including Alternative Fuels) Aviation gasoline, Gasoline and Aviation Gasoline Diesel fuel, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion Gasoline, Gasoline and Aviation Gasoline Kerosene, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Kerosene for use in aviation, Ultimate purchasers. Irs 1040x form instructions Liquefied petroleum gas (LPG), Other Fuels (Including Alternative Fuels) Other Fuels, Other Fuels (Including Alternative Fuels) V Vaccines Credit or refund, Credit or refund. Irs 1040x form instructions Manufacturers tax, What's New, Vaccines Vehicles Gas guzzler, Gas Guzzler Tax Imported, Imported automobiles. Irs 1040x form instructions Law enforcement, Vehicles not subject to tax. Irs 1040x form instructions Vendors, registered ultimate, Sales by Registered Ultimate Vendors, Registered ultimate vendor. Irs 1040x form instructions Vessel operator, defined, Vessel operator. Irs 1040x form instructions W Wagering and occupational wagering fee, Excise Taxes Not Covered When to deposit, When To Make Deposits Prev  Up     Home   More Online Publications
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Contact My Local Office in New York

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Albany Clinton Ave. & N. Pearl St.
Albany, NY 12207

Monday - Friday 8:30 a.m. - 4:30 p.m.

 

Services Provided

(518) 427-4250
Bethpage 999 Stewart Ave.
Bethpage, NY 11714

Monday - Friday 8:30 a.m. - 4:30 p.m.
 

Services Provided

(516) 576-7428
Binghamton 15 Henry St.
Binghamton, NY 13901

Monday - Friday 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(607) 721-0338
Bronx 1200 Waters Place
Bronx, NY 10461

Monday - Friday 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(718) 536-3660
Brooklyn 2 Metro Tech, 1st floor
Brooklyn, NY 11201

Monday - Friday 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(718) 834-6559
Buffalo 130 South Elmwood Ave.
Buffalo, NY 14202

Monday - Friday 8:30 a.m.-4:30 p.m.

 

Services Provided

(716) 961-5100
Elmira 149 West Gray St.
Elmira, NY 14901

Monday - Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00)

 

Services Provided

(607) 767-1012
Hauppauge 1180 Veterans Memorial Hwy.
Hauppauge, NY 11788

Monday - Friday 8:30 a.m.-4:30 p.m.


Services Provided

(631) 851-4726
Jamestown

201 West Third Street
Jamestown, NY 14701

 

 

Monday - Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(716) 961-5100 
 Kingston 153 Sawkill Rd.
Kingston, NY 12401 

Monday - Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(845) 339-5384
 New York (Harlem) 2283 Third Ave.
New York, NY 10035 

Monday - Friday 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(718) 536-3699 
 New York (Downtown) 290 Broadway
New York, NY 10007 

Monday - Friday 8:30 a.m.-4:30 p.m.
 

Services Provided

(212) 436-1000
 New York (Midtown) 110 W. 44th St.
New York, NY 10036 

Monday - Friday 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided  

(212) 719-6631 
 Poughkeepsie 191 Main St.
Poughkeepsie, NY 12601 

Monday - Friday 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(845) 452-2220 
 Queensbury 375 Bay Rd.
Queensbury, NY 12804 

Monday - Friday 8:30 a.m. - 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(518) 798-6047 
 Rego Park 59-17 Junction Blvd.
Rego Park, NY 11368 

Monday - Friday 8:30 a.m.-4:30 p.m.


 Services Provided

(718) 760-6019 
 Rochester 255 East Ave.
Rochester, NY 14604 

Monday - Friday 8:30 a.m.-4:30 p.m.
 

Services Provided

(585) 263-5840 
Staten Island/remote
Taxpayer Assistance
available at
Project Hospitality
514 Bay Street
Staten Island, NY 10304 

Monday - Friday 8:30 a.m.-4:30 p.m. 
 

Virtual Services Provided

(212) 436-1000 
 Syracuse One Park Place
300 South State Street
Syracuse, NY  13202 

Monday - Friday 8:30 a.m.-4:30 p.m.

 

Services Provided

(315) 448-0807 
 Utica 10 Broad St.
Utica, NY  13501 

Monday - Friday 8:30 a.m.-4:00 p.m.

 

 Services Provided

(315) 793-1952 
 West Nyack 242 W. Nyack Rd.
West Nyack, NY 10994 

Monday - Friday 8:30 a.m.-4:30 p.m. 
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(845) 627-1487 
 White Plains 210 E. Post Rd.
White Plains, NY 10601 

Monday - Friday 8:30 a.m.-4:30 p.m.


Services Provided

(914) 684-7302 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses). 

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Within New York call:
 

 Albany  (518) 427-5413
 Brooklyn  (718) 834-2200
 Buffalo  (716) 961-5300
 Manhattan  (212) 436-1011

Call 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
1 Clinton Ave., Room 600
Albany, NY 12207

Internal Revenue Service
201 Como Park Blvd.
Cheektowaga, NY 14425

Internal Revenue Service
290 Broadway, 5th FL
New York, NY 10007

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Irs 1040x Form Instructions

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