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Military Tax Returns

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Military Tax Returns

Military tax returns Index A Adoption Taxpayer identification number, Adoption taxpayer identification number (ATIN). Military tax returns Aliens, Individual taxpayer identification number (ITIN) for aliens. Military tax returns Alternative minimum tax (AMT), Limit on credit. Military tax returns Amount of credit, Amount of Credit, Payments for prior year's expenses. Military tax returns Limit on, Limit on credit. Military tax returns Assistance (see Tax help) C Calculation of credit, How To Figure the Credit, Payments for prior year's expenses. Military tax returns Camp, overnight, Camp. Military tax returns Care Dependent care benefits, Dependent care benefits. Military tax returns , Dependent care benefits. Military tax returns Employer-provided benefits, Dependent Care Benefits Outside home, Care outside your home. Military tax returns Provider identification, Provider Identification Test Qualifying person, Care of a Qualifying Person Children Divorced or separated parents, Child of divorced or separated parents or parents living apart. Military tax returns Physically or mentally disabled, Qualifying Person Test Under age 13, Qualifying Person Test Work-related expense payments to relatives, Payments to Relatives or Dependents Church employee, Clergy or church employee. Military tax returns Claiming of credit, How To Claim the Credit Tests to claim credit, Tests To Claim the Credit Clergy, Clergy or church employee. Military tax returns Community property, Community property laws. Military tax returns D Death of spouse, Death of spouse. Military tax returns Dependent care benefits, Dependent care benefits. Military tax returns , Dependent Care Benefits Dependent care centers, Dependent care center. Military tax returns Dependent defined, Dependent defined. Military tax returns Dependents (see Qualifying person test) Deposits, Fees and deposits. Military tax returns Disabilities, persons with Dependents, Qualifying Person Test Physically or mentally not able to care for self, Physically or mentally not able to care for oneself. Military tax returns Spouse, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self. Military tax returns , Working or Looking for Work, You or your spouse is a student or not able to care for self. Military tax returns Divorced parents, Child of divorced or separated parents or parents living apart. Military tax returns Dollar limit, Dollar Limit, Yearly limit. Military tax returns Reduced dollar limit, Tests To Claim the Credit, Reduced Dollar Limit Domestic help, Housekeeper. Military tax returns Due diligence, Due diligence. Military tax returns E Earned income Dependent care benefits, Exclusion or deduction. Military tax returns For figuring credit, Earned Income Test Limit on, Earned Income Limit Net loss, Net loss. Military tax returns Nonworking spouse, Rule for student-spouse or spouse not able to care for self. Military tax returns Self-employment earnings, Self-employment earnings. Military tax returns Statutory employees, Statutory employee. Military tax returns What is not, What is not earned income? Earned income test, Earned Income Test, Full-time student. Military tax returns Determination, Tests To Claim the Credit Education expenses, Education. Military tax returns Employer-provided dependent care benefits, Dependent care benefits. Military tax returns , Dependent Care Benefits Employment taxes, Reminders, Taxes paid on wages. Military tax returns , How To Claim the Credit Exclusion from income Employer-provided dependent care benefits, Dependent care benefits. Military tax returns , Exclusion or deduction. Military tax returns Expenses, How To Figure the Credit (see also Work-related expenses) 2012 expenses paid in 2013 (Worksheet A), Worksheet A. Military tax returns Worksheet for 2012 Expenses Paid in 2013 Education, Education. Military tax returns Medical, Medical expenses. Military tax returns Not for care, Expenses not for care. Military tax returns Prepaid, Expenses prepaid in an earlier year. Military tax returns Reimbursed, Expenses reimbursed. Military tax returns F Fees, Fees and deposits. Military tax returns Figures, Tests To Claim the Credit Figuring credit, How To Figure the Credit, Payments for prior year's expenses. Military tax returns Earned income, Earned income. Military tax returns Filing status Joint return test, Joint Return Test Tests to claim credit, Tests To Claim the Credit Form 1040 Claiming the credit, Tests To Claim the Credit, Form 1040, Form 1040A, or Form 1040NR. Military tax returns Form 1040A Claiming the credit, Tests To Claim the Credit Form 2441, Form 1040, Form 1040A, or Form 1040NR. Military tax returns Form 4029, Members of certain religious faiths opposed to social security. Military tax returns , Form 4029. Military tax returns Form 4361, Members of certain religious faiths opposed to social security. Military tax returns , Form 4361. Military tax returns Form W-10, Getting the information. Military tax returns Form W-2 Dependent care benefits, Statement for employee. Military tax returns Form W-7, Individual taxpayer identification number (ITIN) for aliens. Military tax returns Free tax services, Free help with your tax return. Military tax returns H Help (see Tax help) Household services, Care of a Qualifying Person, Household Services, Meals and lodging provided for housekeeper. Military tax returns Employment taxes, How To Claim the Credit Housekeepers, Housekeeper. Military tax returns I Identification of provider, Provider Identification Test, Provider refusal. Military tax returns Individual taxpayer identification numbers (ITINs) For aliens, Individual taxpayer identification number (ITIN) for aliens. Military tax returns Inmate, What is not earned income? J Joint return test, Joint Return Test, Costs of keeping up a home. Military tax returns Tests to claim credit, Tests To Claim the Credit L Limits Amount of credit, Limit on credit. Military tax returns Dollar, Dollar Limit Earned income, Earned Income Limit Reduced dollar, Tests To Claim the Credit, Reduced Dollar Limit Looking for work, Working or Looking for Work Losses, Net loss. Military tax returns M Married and living apart, Married and living apart. Military tax returns Meals and lodging for housekeeper, Meals and lodging provided for housekeeper. Military tax returns Medical expenses, Medical expenses. Military tax returns Minister, Clergy or church employee. Military tax returns Missing children, photographs of, Reminders N Nonrefundability of credit, Tax credit not refundable. Military tax returns Not able to care for self Qualifying person test, Physically or mentally not able to care for oneself. Military tax returns Spouse, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self. Military tax returns , Working or Looking for Work, You or your spouse is a student or not able to care for self. Military tax returns O Outside of home care, Care outside your home. Military tax returns P Part of year Persons qualifying for, Person qualifying for part of year. Military tax returns Work or looking for work, Work for part of year. Military tax returns Part-time work, Part-time work. Military tax returns Prepaid expenses, Expenses prepaid in an earlier year. Military tax returns Prisoner, What is not earned income? Provider identification test, Tests To Claim the Credit, Provider Identification Test, Provider refusal. Military tax returns Publications (see Tax help) Q Qualifying child, Qualifying child. Military tax returns Qualifying person Care for, Care of a Qualifying Person Expenses not for care, Expenses not for care. Military tax returns Qualifying person test, Qualifying Person Test, Child of divorced or separated parents or parents living apart. Military tax returns Tests to claim credit, Tests To Claim the Credit R Recordkeeping requirements, How To Claim the Credit Reduced dollar limit, Reduced Dollar Limit Tests to claim credit, Tests To Claim the Credit Refusal by provider to give information, Provider refusal. Military tax returns Reimbursed expenses, Expenses reimbursed. Military tax returns Relatives, payments to, Tests To Claim the Credit, Payments to Relatives or Dependents Religious faiths opposed to social security programs, Members of certain religious faiths opposed to social security. Military tax returns S School expenses, Education. Military tax returns Self-employed persons, Self-employment earnings. Military tax returns Separated parents, Child of divorced or separated parents or parents living apart. Military tax returns , Legally separated. Military tax returns Separated spouse, Separated spouse. Military tax returns Sick days, Temporary absence from work. Military tax returns Social Security, Employment Taxes for Household Employers (see also Employment taxes) Religious faiths opposed to, Members of certain religious faiths opposed to social security. Military tax returns Social security numbers, Information needed. Military tax returns Spouse Both spouses qualifying, Both spouses qualify. Military tax returns Death of, Death of spouse. Military tax returns Nonworking, earned income, Rule for student-spouse or spouse not able to care for self. Military tax returns Not able to care for self, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self. Military tax returns , Working or Looking for Work, You or your spouse is a student or not able to care for self. Military tax returns Qualifying person, Qualifying Person Test Separated, Separated spouse. Military tax returns Student, Rule for student-spouse or spouse not able to care for self. Military tax returns , You or your spouse is a student or not able to care for self. Military tax returns Surviving, Surviving spouse. Military tax returns Working, Spouse works. Military tax returns Students Full-time, Full-time student. Military tax returns Spouse, Rule for student-spouse or spouse not able to care for self. Military tax returns , You or your spouse is a student or not able to care for self. Military tax returns T Tax help, How To Get Tax Help Taxes on wages (see Employment taxes) Taxpayer identification number (TINs), Reminders, Taxpayer identification number. Military tax returns Adoption, Adoption taxpayer identification number (ATIN). Military tax returns Aliens, Individual taxpayer identification number (ITIN) for aliens. Military tax returns Providers, Information needed. Military tax returns Temporary absence, Temporary absence from work. Military tax returns Tests to claim credit, Tests To Claim the Credit, Exclusion or deduction. Military tax returns Determination, Tests To Claim the Credit Earned income, Earned Income Test Qualifying persons, Qualifying Person Test Work-related expenses, Work-Related Expense Test Transportation, Transportation. Military tax returns TTY/TDD information, How To Get Tax Help U Unearned income, What is not earned income? V Vacation, Temporary absence from work. Military tax returns Volunteer work, Volunteer work. Military tax returns W Wages, taxes on (see Employment taxes) Withholding Federal income tax, Employment Taxes for Household Employers Work-related expense test, Work-Related Expense Test, Payments to Relatives or Dependents Partly work-related expenses, Expenses partly work-related. Military tax returns Tests to claim credit, Tests To Claim the Credit Work-related expenses Earned income limit, Earned Income Limit Figuring of credit, Figuring Total Work-Related Expenses Medical, Medical expenses. Military tax returns Paid following year, Expenses not paid until the following year. Military tax returns , Payments for prior year's expenses. Military tax returns , Worksheet A. Military tax returns Worksheet for 2012 Expenses Paid in 2013 Partly work-related expenses, Expenses partly work-related. Military tax returns Prepaid, Expenses prepaid in an earlier year. Military tax returns Recordkeeping, How To Claim the Credit Reimbursed, Expenses reimbursed. Military tax returns Worksheets 2012 expenses paid in 2013 (Worksheet A), Worksheet A. Military tax returns Worksheet for 2012 Expenses Paid in 2013 Prev  Up     Home   More Online Publications
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The Military Tax Returns

Military tax returns 4. Military tax returns   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. Military tax returns You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. Military tax returns If you have a choice, you should use the method that gives you the lower tax. Military tax returns 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. Military tax returns Generally, the standard deduction amounts are adjusted each year for inflation. Military tax returns In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. Military tax returns Persons not eligible for the standard deduction. Military tax returns   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. Military tax returns You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. Military tax returns   If you are a nonresident alien who is married to a U. Military tax returns S. Military tax returns citizen or resident alien at the end of the year, you can choose to be treated as a U. Military tax returns S. Military tax returns resident. Military tax returns See Publication 519, U. Military tax returns S. Military tax returns Tax Guide for Aliens. Military tax returns If you make this choice, you can take the standard deduction. Military tax returns Decedent's final return. Military tax returns   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. Military tax returns However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. Military tax returns Higher standard deduction for age (65 or older). Military tax returns   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. Military tax returns You are considered age 65 on the day before your 65th birthday. Military tax returns Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. Military tax returns Higher standard deduction for blindness. Military tax returns   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. Military tax returns You qualify for this benefit if you are totally or partly blind. Military tax returns Not totally blind. Military tax returns   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. Military tax returns   If your eye condition will never improve beyond these limits, the statement should include this fact. Military tax returns You must keep the statement in your records. Military tax returns   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. Military tax returns Spouse 65 or older or blind. Military tax returns   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. Military tax returns    You cannot claim the higher standard deduction for an individual other than yourself and your spouse. Military tax returns Example. Military tax returns This example illustrates how to determine your standard deduction using Worksheet 4-1. Military tax returns Bill and Lisa are filing a joint return for 2013. Military tax returns Both are over age 65. Military tax returns Neither is blind, and neither can be claimed as a dependent. Military tax returns They do not itemize deductions, so they use Worksheet 4-1. Military tax returns Because they are married filing jointly, they enter $12,200 on line 1. Military tax returns They check the “No” box on line 2, so they also enter $12,200 on line 4. Military tax returns Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. Military tax returns They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. Military tax returns 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). Military tax returns However, the standard deduction may be higher if the individual is 65 or older or blind. Military tax returns 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. Military tax returns Worksheet 4-1. Military tax returns 2013 Standard Deduction Worksheet Caution. Military tax returns If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. Military tax returns If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. Military tax returns Put the total number of boxes checked in box c and go to line 1. Military tax returns a. Military tax returns You   Born before  January 2, 1949     Blind b. Military tax returns Your spouse, if claiming  spouse's exemption   Born before January 2, 1949     Blind c. Military tax returns Total boxes checked             1. Military tax returns Enter the amount shown below for your filing status. Military tax returns               Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950   1. Military tax returns           2. Military tax returns Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  No. Military tax returns Skip line 3; enter the amount from line 1 on line 4. Military tax returns   Yes. Military tax returns Go to line 3. Military tax returns         3. Military tax returns Is your earned income* more than $650?               Yes. Military tax returns Add $350 to your earned income. Military tax returns Enter the total   3. Military tax returns         No. Military tax returns Enter $1,000 4. Military tax returns Enter the smaller of line 1 or line 3 4. Military tax returns   5. Military tax returns 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). Military tax returns Enter the result here. Military tax returns Otherwise, enter -0- 5. Military tax returns   6. Military tax returns Add lines 4 and 5. Military tax returns This is your standard deduction for 2013. Military tax returns 6. Military tax returns   * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Military tax returns It also includes any amount received as a scholarship that you must include in your income. Military tax returns 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). Military tax returns Itemized Deductions Some individuals should itemize their deductions because it will save them money. Military tax returns Others should itemize because they do not qualify for the standard deduction. Military tax returns See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. Military tax returns You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. Military tax returns For more information, see Overall limitation, later. Military tax returns 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). Military tax returns 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. Military tax returns 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. Military tax returns See the Schedule A (Form 1040) instructions for more information. Military tax returns Overall limitation. Military tax returns   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). Military tax returns  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. Military tax returns 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). Military tax returns Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. Military tax returns For more information, see the following discussions of selected items, which are presented in alphabetical order. Military tax returns A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. Military tax returns Table 4-1. Military tax returns 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. Military tax returns ) 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. Military tax returns ) 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. Military tax returns 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. Military tax returns 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. Military tax returns 5% of your adjusted gross income if you or your spouse is age 65 or older). Military tax returns What to include. Military tax returns   Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. Military tax returns If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Military tax returns 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. Military tax returns You can include medical expenses you charge to your credit card in the year the charge is made. Military tax returns It does not matter when you actually pay the amount charged. Military tax returns 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. Military tax returns 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. Military tax returns Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. Military tax returns 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. Military tax returns 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. Military tax returns Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. Military tax returns This is a personal expense that is not deductible. Military tax returns However, you may be able to include certain expenses paid to a person providing nursing-type services. Military tax returns For more information, see Nursing Services , later. Military tax returns Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Military tax returns For more information, see Qualified long-term care services under Long-Term Care, later. Military tax returns 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. Military tax returns This includes amounts paid for meals and lodging. Military tax returns Also, see Meals and Lodging , later. Military tax returns 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. Military tax returns Qualified long-term care services. Military tax returns   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. Military tax returns Chronically ill individual. Military tax returns    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. Military tax returns 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. Military tax returns Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Military tax returns He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Military tax returns Maintenance and personal care services. Military tax returns    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). Military tax returns Qualified long-term care insurance contracts. Military tax returns   A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. Military tax returns 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. Military tax returns   The amount of qualified long-term care premiums you can include is limited. Military tax returns You can include the following as medical expenses on Schedule A (Form 1040). Military tax returns Qualified long-term care premiums up to the following amounts. Military tax returns Age 40 or under – $360. Military tax returns Age 41 to 50 – $680. Military tax returns Age 51 to 60 – $1,360. Military tax returns Age 61 to 70 – $3,640. Military tax returns Age 71 or over – $4,550. Military tax returns Unreimbursed expenses for qualified long-term care services. Military tax returns Note. Military tax returns The limit on premiums is for each person. Military tax returns 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. Military tax returns You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. Military tax returns You can include the cost of such lodging while away from home if all of the following requirements are met. Military tax returns The lodging is primarily for, and essential to, medical care. Military tax returns 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. Military tax returns The lodging is not lavish or extravagant under the circumstances. Military tax returns There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Military tax returns The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. Military tax returns You can include lodging for a person traveling with the person receiving the medical care. Military tax returns 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. Military tax returns (Meals are not included. Military tax returns ) Nursing home. Military tax returns   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). Military tax returns This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. Military tax returns   Do not include the cost of meals and lodging if the reason for being in the home is personal. Military tax returns However, you can include in medical expenses the part of the cost that is for medical or nursing care. Military tax returns Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Military tax returns 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). Military tax returns 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. Military tax returns The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. Military tax returns Medicare Part A. Military tax returns   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. Military tax returns The payroll tax paid for Medicare Part A is not a medical expense. Military tax returns 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. Military tax returns In this situation you can include the premiums you paid for Medicare Part A as a medical expense. Military tax returns Medicare Part B. Military tax returns   Medicare Part B is a supplemental medical insurance. Military tax returns Premiums you pay for Medicare Part B are a medical expense. Military tax returns If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. Military tax returns 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. Military tax returns SSA. Military tax returns gov, to find out your premium. Military tax returns Medicare Part D. Military tax returns   Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. Military tax returns You can include as a medical expense premiums you pay for Medicare Part D. Military tax returns Prepaid insurance premiums. Military tax returns   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). Military tax returns Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. Military tax returns A prescribed drug is one that requires a prescription by a doctor for its use by an individual. Military tax returns You can also include amounts you pay for insulin. Military tax returns Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Military tax returns Imported medicines and drugs. Military tax returns   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. Military tax returns Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. Military tax returns The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. Military tax returns 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. Military tax returns These services can be provided in your home or another care facility. Military tax returns Generally, only the amount spent for nursing services is a medical expense. Military tax returns 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. Military tax returns However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Military tax returns See Maintenance and personal care services under Qualified long-term care services, earlier. Military tax returns 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. Military tax returns See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. Military tax returns You can also include in medical expenses part of the amount you pay for that attendant's meals. Military tax returns Divide the food expense among the household members to find the cost of the attendant's food. Military tax returns Then divide that cost in the same manner as in the preceding paragraph. Military tax returns If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. Military tax returns This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. Military tax returns Employment taxes. Military tax returns   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. Military tax returns 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. Military tax returns For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. Military tax returns Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Military tax returns Car expenses. Military tax returns    You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. Military tax returns You cannot include depreciation, insurance, general repair, or maintenance expenses. Military tax returns   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. Military tax returns   You can also include parking fees and tolls. Military tax returns You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. Military tax returns 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. Military tax returns 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. Military tax returns Prev  Up  Next   Home   More Online Publications