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State free tax return 21. State free tax return   Medical and Dental Expenses Table of Contents What's New Introduction Useful Items - You may want to see: What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. State free tax return How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Yourself Spouse Dependent Decedent What Medical Expenses Are Includible?Insurance Premiums Meals and Lodging Transportation Disabled Dependent Care Expenses How Do You Treat Reimbursements?Insurance Reimbursement Damages for Personal Injuries How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons What's New Medical and dental expenses. State free tax return  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. State free tax return 5% if either you or your spouse is age 65 or older). State free tax return Standard mileage rate. State free tax return  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. State free tax return See Transportation under What Medical Expenses Are Includible. State free tax return Introduction This chapter will help you determine the following. State free tax return What medical expenses are. State free tax return What expenses you can include this year. State free tax return How much of the expenses you can deduct. State free tax return Whose medical expenses you can include. State free tax return What medical expenses are includible. State free tax return How to treat reimbursements. State free tax return How to report the deduction on your tax return. State free tax return How to report impairment-related work expenses. State free tax return How to report health insurance costs if you are self-employed. State free tax return Useful Items - You may want to see: Publications 502 Medical and Dental Expenses 969 Health Savings Accounts and Other Tax-Favored Health Plans Form (and Instructions) Schedule A (Form 1040) Itemized Deductions What Are Medical Expenses? Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. State free tax return These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. State free tax return They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. State free tax return Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. State free tax return They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. State free tax return Medical expenses include the premiums you pay for insurance that covers the expenses of medical care, and the amounts you pay for transportation to get medical care. State free tax return Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. State free tax return What Expenses Can You Include This Year? You can include only the medical and dental expenses you paid this year, regardless of when the services were provided. State free tax return If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. State free tax return 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. State free tax return If you use a credit card, include medical expenses you charge to your credit card in the year the charge is made, not when you actually pay the amount charged. State free tax return Separate returns. State free tax return   If you and your spouse live in a noncommunity property state and file separate returns, each of you can include only the medical expenses each actually paid. State free tax return Any medical expenses paid out of a joint checking account in which you and your spouse have the same interest are considered to have been paid equally by each of you, unless you can show otherwise. State free tax return Community property states. State free tax return   If you and your spouse live in a community property state and file separate returns, or are registered domestic partners in Nevada, Washington, or California, any medical expenses paid out of community funds are divided equally. State free tax return Each of you should include half the expenses. State free tax return If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. State free tax return If you live in a community property state, and are not filing a joint return, see Publication 555, Community Property. State free tax return How Much of the Expenses Can You Deduct? Generally, you can deduct on Schedule A (Form 1040) only the amount of your medical and dental expenses that is more than 10% of your AGI (7. State free tax return 5% of your AGI if either you or your spouse is age 65 or older)(Form 1040, line 38). State free tax return Example. State free tax return You are unmarried and under age 65 and your AGI is $40,000, 10% of which is $4,000. State free tax return You paid medical expenses of $2,500. State free tax return You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. State free tax return Whose Medical Expenses Can You Include? You can generally include medical expenses you pay for yourself, as well as those you pay for someone who was your spouse or your dependent either when the services were provided or when you paid for them. State free tax return There are different rules for decedents and for individuals who are the subject of multiple support agreements. State free tax return See Support claimed under a multiple support agreement , later. State free tax return Yourself You can include medical expenses you paid for yourself. State free tax return Spouse You can include medical expenses you paid for your spouse. State free tax return To include these expenses, you must have been married either at the time your spouse received the medical services or at the time you paid the medical expenses. State free tax return Example 1. State free tax return Mary received medical treatment before she married Bill. State free tax return Bill paid for the treatment after they married. State free tax return Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. State free tax return If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. State free tax return Mary would include the amounts she paid during the year in her separate return. State free tax return If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. State free tax return Example 2. State free tax return This year, John paid medical expenses for his wife Louise, who died last year. State free tax return John married Belle this year and they file a joint return. State free tax return Because John was married to Louise when she received the medical services, he can include those expenses in figuring his medical expense deduction for this year. State free tax return Dependent You can include medical expenses you paid for your dependent. State free tax return For you to include these expenses, the person must have been your dependent either at the time the medical services were provided or at the time you paid the expenses. State free tax return A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. State free tax return The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. State free tax return S. State free tax return citizen or national, or a resident of the United States, Canada, or Mexico. State free tax return If your qualifying child was adopted, see Exception for adopted child , next. State free tax return You can include medical expenses you paid for an individual that would have been your dependent except that: He or she received gross income of $3,900 or more in 2013, He or she filed a joint return for 2013, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. State free tax return Exception for adopted child. State free tax return   If you are a U. State free tax return S. State free tax return citizen or U. State free tax return S. State free tax return national and your adopted child lived with you as a member of your household for 2013, that child does not have to be a U. State free tax return S. State free tax return citizen or national or a resident of the United States, Canada, or Mexico. State free tax return Qualifying Child A qualifying child is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a full-time student, and younger than you (or your spouse, if filing jointly), or Any age and permanently and totally disabled, Lived with you for more than half of 2013, Did not provide over half of his or her own support for 2013, and Did not file a joint return, or, if he or she did, it was only to claim a refund. State free tax return Adopted child. State free tax return   A legally adopted child is treated as your own child. State free tax return This includes a child lawfully placed with you for legal adoption. State free tax return   You can include medical expenses that you paid for a child before adoption if the child qualified as your dependent when the medical services were provided or when the expenses were paid. State free tax return   If you pay back an adoption agency or other persons for medical expenses they paid under an agreement with you, you are treated as having paid those expenses provided you clearly substantiate that the payment is directly attributable to the medical care of the child. State free tax return   But if you pay the agency or other person for medical care that was provided and paid for before adoption negotiations began, you cannot include them as medical expenses. State free tax return    You may be able to take an adoption credit for other expenses related to an adoption. State free tax return See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. State free tax return Child of divorced or separated parents. State free tax return   For purposes of the medical and dental expenses deduction, a child of divorced or separated parents can be treated as a dependent of both parents. State free tax return Each parent can include the medical expenses he or she pays for the child, even if the other parent claims the child's dependency exemption, if: The child is in the custody of one or both parents for more than half the year, The child receives over half of his or her support during the year from his or her parents, and The child's parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Live apart at all times during the last 6 months of the year. State free tax return This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). State free tax return Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild), Brother, sister, half brother, half sister, or a son or daughter of either of them, Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle), Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law, Who was not a qualifying child (see Qualifying Child earlier) of any other person for 2013, and For whom you provided over half of the support in 2013. State free tax return But see Child of divorced or separated parents , earlier, and Support claimed under a multiple support agreement, next. State free tax return Support claimed under a multiple support agreement. State free tax return   If you are considered to have provided more than half of a qualifying relative's support under a multiple support agreement, you can include medical expenses you pay for that person. State free tax return A multiple support agreement is used when two or more people provide more than half of a person's support, but no one alone provides more than half. State free tax return   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. State free tax return However, you can include the entire unreimbursed amount you paid for medical expenses. State free tax return Example. State free tax return You and your three brothers each provide one-fourth of your mother's total support. State free tax return Under a multiple support agreement, you treat your mother as your dependent. State free tax return You paid all of her medical expenses. State free tax return Your brothers reimbursed you for three-fourths of these expenses. State free tax return In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. State free tax return Your brothers cannot include any part of the expenses. State free tax return However, if you and your brothers share the nonmedical support items and you separately pay all of your mother's medical expenses, you can include the unreimbursed amount you paid for her medical expenses in your medical expenses. State free tax return Decedent Medical expenses paid before death by the decedent are included in figuring any deduction for medical and dental expenses on the decedent's final income tax return. State free tax return This includes expenses for the decedent's spouse and dependents as well as for the decedent. State free tax return The survivor or personal representative of a decedent can choose to treat certain expenses paid by the decedent's estate for the decedent's medical care as paid by the decedent at the time the medical services were provided. State free tax return The expenses must be paid within the 1-year period beginning with the day after the date of death. State free tax return If you are the survivor or personal representative making this choice, you must attach a statement to the decedent's Form 1040 (or the decedent's amended return, Form 1040X) saying that the expenses have not been and will not be claimed on the estate tax return. State free tax return Qualified medical expenses paid before death by the decedent are not deductible if paid with a tax-free distribution from any Archer MSA, Medicare Advantage MSA, or health savings account. State free tax return Amended returns and claims for refund are discussed in chapter 1. State free tax return What if you pay medical expenses of a deceased spouse or dependent?   If you paid medical expenses for your deceased spouse or dependent, include them as medical expenses on your Form 1040 in the year paid, whether they are paid before or after the decedent's death. State free tax return The expenses can be included if the person was your spouse or dependent either at the time the medical services were provided or at the time you paid the expenses. State free tax return What Medical Expenses Are Includible? Use Table 21-1, later, as a guide to determine which medical and dental expenses you can include on Schedule A (Form 1040). State free tax return This table does not include all possible medical expenses. State free tax return To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. State free tax return Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. State free tax return Medical care policies can provide payment for treatment that includes: Hospitalization, surgical services, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Long-term care (subject to additional limitations). State free tax return See Qualified Long-Term Care Insurance Contracts in Publication 502. State free tax return 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. State free tax return The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. State free tax return Note. State free tax return When figuring the amount of insurance premiums you can include in medical expenses on Schedule A, do not include any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. State free tax return Also, do not include insurance premiums attributable to a nondependent child under age 27 if your premiums increased as a result of adding this child to your policy. State free tax return Employer-sponsored health insurance plan. State free tax return   Do not include in your medical and dental expenses any insurance premiums paid by an employer-sponsored health insurance plan unless the premiums are included in box 1 of your Form W-2. State free tax return Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Form W-2. State free tax return Example. State free tax return You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. State free tax return Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. State free tax return Because you are an employee whose insurance premiums are paid with money that is never included in your gross income, you cannot deduct the premiums paid with that money. State free tax return Long-term care services. State free tax return   Contributions made by your employer to provide coverage for qualified long-term care services under a flexible spending or similar arrangement must be included in your income. State free tax return This amount will be reported as wages in box 1 of your Form W-2. State free tax return Health reimbursement arrangement (HRA). State free tax return   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. State free tax return This is because an HRA is funded solely by the employer. State free tax return Retired public safety officers. State free tax return   If you are a retired public safety officer, do not include as medical expenses any health or long-term care premiums that you elected to have paid with tax-free distributions from your retirement plan. State free tax return This applies only to distributions that would otherwise be included in income. State free tax return Medicare A. State free tax return   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. State free tax return The payroll tax paid for Medicare A is not a medical expense. State free tax return   If you are not covered under social security (or were not a government employee who paid Medicare tax), you can voluntarily enroll in Medicare A. State free tax return In this situation you can include the premiums you paid for Medicare A as a medical expense. State free tax return Medicare B. State free tax return   Medicare B is supplemental medical insurance. State free tax return Premiums you pay for Medicare B are a medical expense. State free tax return Check the information you received from the Social Security Administration to find out your premium. State free tax return Medicare D. State free tax return    Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. State free tax return You can include as a medical expense premiums you pay for Medicare D. State free tax return Prepaid insurance premiums. State free tax return   Premiums you pay before you are age 65 for insurance for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). State free tax return Unused sick leave used to pay premiums. State free tax return   You must include in gross income cash payments you receive at the time of retirement for unused sick leave. State free tax return You also must include in gross income the value of unused sick leave that, at your option, your employer applies to the cost of your continuing participation in your employer's health plan after you retire. State free tax return You can include this cost of continuing participation in the health plan as a medical expense. State free tax return   If you participate in a health plan where your employer automatically applies the value of unused sick leave to the cost of your continuing participation in the health plan (and you do not have the option to receive cash), do not include the value of the unused sick leave in gross income. State free tax return You cannot include this cost of continuing participation in that health plan as a medical expense. State free tax return Table 21-1. State free tax return Medical and Dental Expenses Checklist. State free tax return See Publication 502 for more information about these and other expenses. State free tax return You can include: You cannot include: Bandages Birth control pills prescribed by your doctor Body scan Braille books Breast pump and supplies Capital expenses for equipment or improvements to your home needed for medical care (see the worksheet in Publication 502) Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Fertility enhancement, certain procedures Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. State free tax return ) Lead-based paint removal Legal abortion Legal operation to prevent having children such as a vasectomy or tubal ligation Long-term care contracts, qualified Meals and lodging provided by a hospital during medical treatment Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Medical and hospital insurance premiums Nursing services Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Physical examination Pregnancy test kit Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Wages for nursing services, below) Special items (artificial limbs, false teeth, eye-glasses, contact lenses, hearing aids, crutches, wheelchair, etc. State free tax return ) Special education for mentally or physically disabled persons Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services Weight-loss, certain expenses for obesity Baby sitting and childcare Bottled water Contributions to Archer MSAs (see Publication 969) Diaper service Expenses for your general health (even if following your doctor's advice) such as— —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pre-tax basis) Funeral, burial, or cremation expenses Health savings account payments for medical expenses Illegal operation, treatment, or medicine Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. State free tax return Maternity clothes Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases Nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. State free tax return , unless recommended by a medical practitioner as a treatment for a specific medical condition diagnosed by a physician Surgery for purely cosmetic reasons Toothpaste, toiletries, cosmetics, etc. State free tax return Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if a principal reason for being there is to get medical care. State free tax return See Nursing home , later. State free tax return You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. State free tax return You can include the cost of such lodging while away from home if all of the following requirements are met. State free tax return The lodging is primarily for and essential to medical care. State free tax return 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. State free tax return The lodging is not lavish or extravagant under the circumstances. State free tax return There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. State free tax return The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. State free tax return You can include lodging for a person traveling with the person receiving the medical care. State free tax return 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. State free tax return Meals are not included. State free tax return Nursing home. State free tax return   You can include in medical expenses the cost of medical care in a nursing home, home for the aged, or similar institution, for yourself, your spouse, or your dependents. State free tax return This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. State free tax return   Do not include the cost of meals and lodging if the reason for being in the home is personal. State free tax return You can, however, include in medical expenses the part of the cost that is for medical or nursing care. State free tax return Transportation Include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. State free tax return You can include: Bus, taxi, train, or plane fares, or ambulance service, Transportation expenses of a parent who must go with a child who needs medical care, Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone, and Transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommended as a part of treatment. State free tax return Car expenses. State free tax return   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use your car for medical reasons. State free tax return You cannot include depreciation, insurance, general repair, or maintenance expenses. State free tax return   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents per mile. State free tax return    You can also include parking fees and tolls. State free tax return You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. State free tax return Example. State free tax return In 2013, Bill Jones drove 2,800 miles for medical reasons. State free tax return He spent $500 for gas, $30 for oil, and $100 for tolls and parking. State free tax return He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. State free tax return He figures the actual expenses first. State free tax return He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. State free tax return He then figures the standard mileage amount. State free tax return He multiplies 2,800 miles by 24 cents a mile for a total of $672. State free tax return He then adds the $100 tolls and parking for a total of $772. State free tax return Bill includes the $772 of car expenses with his other medical expenses for the year because the $772 is more than the $630 he figured using actual expenses. State free tax return Transportation expenses you cannot include. State free tax return   You cannot include in medical expenses the cost of transportation in the following situations. State free tax return Going to and from work, even if your condition requires an unusual means of transportation. State free tax return Travel for purely personal reasons to another city for an operation or other medical care. State free tax return Travel that is merely for the general improvement of one's health. State free tax return The costs of operating a specially equipped car for other than medical reasons. State free tax return Disabled Dependent Care Expenses Some disabled dependent care expenses may qualify as either: Medical expenses, or Work-related expenses for purposes of taking a credit for dependent care. State free tax return (See chapter 32 and Publication 503, Child and Dependent Care Expenses. State free tax return ) You can choose to apply them either way as long as you do not use the same expenses to claim both a credit and a medical expense deduction. State free tax return How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the taxable year for which you received no insurance or other reimbursement. State free tax return Insurance Reimbursement You must reduce your total medical expenses for the year by all reimbursements for medical expenses that you receive from insurance or other sources during the year. State free tax return This includes payments from Medicare. State free tax return Even if a policy provides reimbursement for only certain specific medical expenses, you must use amounts you receive from that policy to reduce your total medical expenses, including those it does not reimburse. State free tax return Example. State free tax return You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. State free tax return The insurance you receive for the hospital and doctors' bills is more than their charges. State free tax return In figuring your medical deduction, you must reduce the total amount you spent for medical care by the total amount of insurance you received, even if the policies do not cover some of your medical expenses. State free tax return Health reimbursement arrangement (HRA). State free tax return   A health reimbursement arrangement is an employer-funded plan that reimburses employees for medical care expenses and allows unused amounts to be carried forward. State free tax return An HRA is funded solely by the employer and the reimbursements for medical expenses, up to a maximum dollar amount for a coverage period, are not included in your income. State free tax return Other reimbursements. State free tax return   Generally, you do not reduce medical expenses by payments you receive for: Permanent loss or loss of use of a member or function of the body (loss of limb, sight, hearing, etc. State free tax return ) or disfigurement to the extent the payment is based on the nature of the injury without regard to the amount of time lost from work, or Loss of earnings. State free tax return   You must, however, reduce your medical expenses by any part of these payments that is designated for medical costs. State free tax return See How Do You Figure and Report the Deduction on Your Tax Return , later. State free tax return   For how to treat damages received for personal injury or sickness, see Damages for Personal Injuries , later. State free tax return You do not have a medical deduction if you are reimbursed for all of your medical expenses for the year. State free tax return Excess reimbursement. State free tax return   If you are reimbursed more than your medical expenses, you may have to include the excess in income. State free tax return You may want to use Figure 21-A to help you decide if any of your reimbursement is taxable. State free tax return Premiums paid by you. State free tax return   If you pay either the entire premium for your medical insurance or all of the costs of a plan similar to medical insurance and your insurance payments or other reimbursements are more than your total medical expenses for the year, you have an excess reimbursement. State free tax return Generally, you do not include the excess reimbursement in your gross income. State free tax return Premiums paid by you and your employer. State free tax return   If both you and your employer contribute to your medical insurance plan and your employer's contributions are not included in your gross income, you must include in your gross income the part of your excess reimbursement that is from your employer's contribution. State free tax return   See Publication 502 to figure the amount of the excess reimbursement you must include in gross income. State free tax return Reimbursement in a later year. State free tax return   If you are reimbursed in a later year for medical expenses you deducted in an earlier year, you generally must report the reimbursement as income up to the amount you previously deducted as medical expenses. State free tax return   However, do not report as income the amount of reimbursement you received up to the amount of your medical deductions that did not reduce your tax for the earlier year. State free tax return For more information about the recovery of an amount that you claimed as an itemized deduction in an earlier year, see Itemized Deduction Recoveries in chapter 12. State free tax return Figure 21-A. State free tax return Is Your Excess Medical Reimbursement Taxable? Please click here for the text description of the image. State free tax return Figure 21-A. State free tax return Is Your Excess Medical Reimbursement Taxable? Medical expenses not deducted. State free tax return   If you did not deduct a medical expense in the year you paid it because your medical expenses were not more than 10% of your AGI (7. State free tax return 5% of your AGI if either you or your spouse was age 65 or older), or because you did not itemize deductions, do not include the reimbursement up to the amount of the expense in income. State free tax return However, if the reimbursement is more than the expense, see Excess reimbursement , earlier. State free tax return Example. State free tax return For 2013, you were unmarried and under age 65 and you had medical expenses of $500. State free tax return You cannot deduct the $500 because it is less than 10% of your AGI. State free tax return If, in a later year, you are reimbursed for any of the $500 in medical expenses, you do not include the amount reimbursed in your gross income. State free tax return Damages for Personal Injuries If you receive an amount in settlement of a personal injury suit, part of that award may be for medical expenses that you deducted in an earlier year. State free tax return If it is, you must include that part in your income in the year you receive it to the extent it reduced your taxable income in the earlier year. State free tax return See Reimbursement in a Later Year , discussed under How Do You Treat Reimbursements, earlier. State free tax return Future medical expenses. State free tax return   If you receive an amount in settlement of a damage suit for personal injuries, part of that award may be for future medical expenses. State free tax return If it is, you must reduce any future medical expenses for these injuries until the amount you received has been completely used. State free tax return How Do You Figure and Report the Deduction on Your Tax Return? Once you have determined which medical expenses you can include, you figure and report the deduction on your tax return. State free tax return What Tax Form Do You Use? You figure your medical expense deduction on Schedule A (Form 1040). State free tax return You cannot claim medical expenses on Form 1040A or Form 1040EZ. State free tax return If you need more information on itemized deductions or you are not sure if you can itemize, see chapter 20. State free tax return Enter the amount you paid for medical and dental expenses on Schedule A (Form 1040). State free tax return This should be your expenses that were not reimbursed by insurance or any other sources. State free tax return Generally, you can deduct only the amount of your medical and dental expenses that is more than 10% of your AGI (7. State free tax return 5% if either you or your spouse was age 65 or older) shown on line 38, Form 1040. State free tax return Impairment-Related Work Expenses If you are a person with a disability, you can take a business deduction for expenses that are necessary for you to be able to work. State free tax return If you take a business deduction for impairment-related work expenses, do not take a medical deduction for the same expenses. State free tax return You have a disability if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. State free tax return Impairment-related expenses defined. State free tax return   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. State free tax return Where to report. State free tax return   If you are self-employed, deduct the business expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. State free tax return   If you are an employee, complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. State free tax return Enter on Schedule A (Form 1040), that part of the amount on Form 2106, or Form 2106-EZ, that is related to your impairment. State free tax return Enter the amount that is unrelated to your impairment also on Schedule A (Form 1040). State free tax return Your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to other employee business expenses. State free tax return Example. State free tax return You are blind. State free tax return You must use a reader to do your work. State free tax return You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. State free tax return The reader's services are only for your work. State free tax return You can deduct your expenses for the reader as business expenses. State free tax return Health Insurance Costs for Self-Employed Persons If you were self-employed and had a net profit for the year, you may be able to deduct, as an adjustment to income, amounts paid for medical and qualified long-term care insurance on behalf of yourself, your spouse, your dependents, and, your children who were under age 27 at the end of 2013. State free tax return For this purpose, you were self-employed if you were a general partner (or a limited partner receiving guaranteed payments) or you received wages from an S corporation in which you were more than a 2% shareholder. State free tax return The insurance plan must be established under your trade or business and the deduction cannot be more than your earned income from that trade or business. State free tax return You cannot deduct payments for medical insurance for any month in which you were eligible to participate in a health plan subsidized by your employer, your spouse's employer, or, an employer of your dependent or your child under age 27 at the end of 2013. State free tax return You cannot deduct payments for a qualified long-term care insurance contract for any month in which you were eligible to participate in a long-term care insurance plan subsidized by your employer or your spouse's employer. State free tax return If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet in the Form 1040 instructions to figure the amount you can deduct. State free tax return But if any of the following applies, do not use that worksheet. State free tax return You had more than one source of income subject to self-employment tax. State free tax return You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. State free tax return You are using amounts paid for qualified long-term care insurance to figure the deduction. State free tax return If you cannot use the worksheet in the Form 1040 instructions, use the worksheet in Publication 535, Business Expenses, to figure your deduction. State free tax return Note. State free tax return When figuring the amount you can deduct for insurance premiums, do not include any advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. State free tax return If you are claiming the health coverage tax credit, subtract the amount shown on Form 8885, from the total insurance premiums you paid. State free tax return Do not include amounts paid for health insurance coverage with retirement plan distributions that were tax-free because you are a retired public safety officer. State free tax return Where to report. State free tax return    You take this deduction on Form 1040. State free tax return If you itemize your deductions and do not claim 100% of your self-employed health insurance on Form 1040, you can generally include any remaining premiums with all other medical expenses on Schedule A (Form 1040), subject to the 10% limit (7. State free tax return 5% if either you or your spouse was age 65 or older). State free tax return See Self-Employed Health Insurance Deduction in chapter 6 of Publication 535, Business Expenses, and Medical and Dental Expenses in the Instructions for Schedule A (Form 1040), for more information. State free tax return Prev  Up  Next   Home   More Online Publications
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The State Free Tax Return

State free tax return Publication 907 - Main Content Table of Contents IncomeDependent Care Benefits Social Security and Railroad Retirement Benefits Disability Pensions Military and Government Disability Pensions Other Payments Itemized DeductionsMedical Expenses Impairment-Related Work Expenses Tax CreditsChild and Dependent Care Credit Credit for the Elderly or the Disabled Earned Income Credit Household Employers Business Tax Incentives How To Get Tax Help Income All income is taxable unless it is specifically excluded by law. State free tax return The following discussions highlight some income items (both taxable and nontaxable) that are of particular interest to people with disabilities and those who care for people with disabilities. State free tax return Dependent Care Benefits Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person(s) while you worked, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. State free tax return Exclusion or deduction. State free tax return   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. State free tax return Your employer can tell you whether your benefit plan qualifies. State free tax return To claim the exclusion, you must complete Part III of Form 2441, Child and Dependent Care Expenses. State free tax return You cannot use Form 1040EZ. State free tax return   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. State free tax return Therefore, you would not get an exclusion from wages. State free tax return Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. State free tax return To claim the deduction, you must use Form 2441. State free tax return   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). State free tax return Statement for employee. State free tax return   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. State free tax return Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. State free tax return Qualifying person(s). State free tax return   A qualifying person is: A qualifying child who is under age 13 whom you can claim as a dependent. State free tax return If the child turned 13 during the year, the child is a qualifying person for the part of the year he or she was under age 13. State free tax return Your disabled spouse who is not physically or mentally able to care for himself or herself. State free tax return Any disabled person who was not physically or mentally able to care for himself or herself whom you can claim as a dependent (or could claim as a dependent except that the person had gross income of $3,900 or more or filed a joint return). State free tax return Any disabled person who was not physically or mentally able to care for himself or herself whom you could claim as a dependent except that you (or your spouse if filing jointly) could be claimed as a dependent on another taxpayer's 2013 return. State free tax return For information about excluding benefits on Form 1040, Form 1040NR, or Form 1040A, see Form 2441 and its instructions. State free tax return Social Security and Railroad Retirement Benefits If you received social security or equivalent Tier 1 railroad retirement (RRTA) benefits during the year, part of the amount you received may be taxable. State free tax return Are any of your benefits taxable?   If the only income you received during the year was your social security or equivalent Tier 1 railroad retirement (RRTA) benefits, your benefits generally are not taxable. State free tax return   If you received income during the year in addition to social security or equivalent Tier 1 railroad retirement (RRTA) benefits, part of your benefits may be taxable if all of your other income, including tax-exempt interest, plus half of your benefits are more than: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. State free tax return   For more information, see the instructions for Form 1040, lines 20a and 20b, or Form 1040A, lines 14a and 14b. State free tax return Publication 915, Social Security and Equivalent Railroad Retirement Benefits, contains more detailed information. State free tax return Supplemental security income (SSI) payments. State free tax return   Social security benefits do not include SSI payments, which are not taxable. State free tax return Do not include these payments in your income. State free tax return Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. State free tax return You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A until you reach minimum retirement age. State free tax return Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. State free tax return You may be entitled to a tax credit if you were permanently and totally disabled when you retired. State free tax return For information on this credit, see Publication 524, Credit for the Elderly or the Disabled. State free tax return Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. State free tax return Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. State free tax return For more information on pensions and annuities, see Publication 575, Pension and Annuity Income. State free tax return Retirement and profit-sharing plans. State free tax return   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. State free tax return The payments must be reported as a pension or annuity. State free tax return Accrued leave payment. State free tax return   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. State free tax return The payment is not a disability payment. State free tax return Include it in your income in the tax year you receive it. State free tax return See Publication 525, Taxable and Nontaxable Income, for more information. State free tax return Military and Government Disability Pensions Generally, you must report disability pensions as income, but do not include certain military and government disability pensions. State free tax return For information about military and government disability pensions, see Publication 525. State free tax return VA disability benefits. State free tax return   Do not include disability benefits you receive from the Department of Veterans Affairs (VA) in your gross income. State free tax return If you are a military retiree and do not receive your disability benefits from the VA, see Publication 525 for more information. State free tax return   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the VA. State free tax return These include: Education, training, and subsistence allowances, Disability compensation and pension payments for disabilities paid either to veterans or their families, Grants for homes designed for wheelchair living, Grants for motor vehicles for veterans who lost their sight or the use of their limbs, Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death, Interest on insurance dividends left on deposit with the VA, Benefits under a dependent-care assistance program, The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001, or Payments made under the VA's compensated work therapy program. State free tax return Other Payments You may receive other payments that are related to your disability. State free tax return The following payments are not taxable. State free tax return Benefit payments from a public welfare fund, such as payments due to blindness. State free tax return Workers' compensation for an occupational sickness or injury if paid under a workers' compensation act or similar law. State free tax return Compensatory (but not punitive) damages for physical injury or physical sickness. State free tax return Disability benefits under a “no-fault” car insurance policy for loss of income or earning capacity as a result of injuries. State free tax return Compensation for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. State free tax return Long-Term Care Insurance Long-term care insurance contracts generally are treated as accident and health insurance contracts. State free tax return Amounts you receive from them (other than policyholder dividends or premium refunds) generally are excludable from income as amounts received for personal injury or sickness. State free tax return More detailed information can be found in Publication 525. State free tax return Accelerated Death Benefits You can exclude from income accelerated death benefits you receive on the life of an insured individual if certain requirements are met. State free tax return Accelerated death benefits are amounts received under a life insurance contract before the death of the insured. State free tax return These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. State free tax return This exclusion applies only if the insured was a terminally ill individual or a chronically ill individual. State free tax return For more information, see Publication 525. State free tax return Itemized Deductions If you file Form 1040, you generally can either claim the standard deduction or itemize your deductions. State free tax return You must use Schedule A (Form 1040) to itemize your deductions. State free tax return See your form instructions for information on the standard deduction and the deductions you can itemize. State free tax return The following discussions highlight some itemized deductions that are of particular interest to persons with disabilities. State free tax return Medical Expenses When figuring your deduction for medical expenses, you can generally include medical and dental expenses you pay for yourself, your spouse, and your dependents. State free tax return Medical expenses are the cost of diagnosis, cure, mitigation, treatment, or prevention of disease and the costs for treatments affecting any part or function of the body. State free tax return They include the costs of equipment, supplies, diagnostic devices, and transportation for needed medical care and payments for medical insurance. State free tax return You can deduct only the amount of your medical and dental expenses that is more than 10% (7. State free tax return 5% if either you or your spouse was born before January 2, 1949) of your adjusted gross income shown on Form 1040, line 38. State free tax return The following list highlights some of the medical expenses you can include in figuring your medical expense deduction. State free tax return For more detailed information, see Publication 502, Medical and Dental Expenses (Including the Health Coverage Tax Credit). State free tax return Artificial limbs, contact lenses, eyeglasses, and hearing aids. State free tax return The part of the cost of Braille books and magazines that is more than the price of regular printed editions. State free tax return Cost and repair of special telephone equipment for hearing-impaired persons. State free tax return Cost and maintenance of a wheelchair or a three-wheel motor vehicle commercially known as an “autoette. State free tax return ” Cost and care of a guide dog or other animal aiding a person with a physical disability. State free tax return Costs for a school that furnishes special education if a principal reason for using the school is its resources for relieving a mental or physical disability. State free tax return This includes the cost of teaching Braille and lip reading and the cost of remedial language training to correct a condition caused by a birth defect. State free tax return Premiums for qualified long-term care insurance, up to certain amounts. State free tax return Improvements to a home that do not increase its value if the main purpose is medical care. State free tax return An example is constructing entrance or exit ramps. State free tax return Improvements that increase a home's value, if the main purpose is medical care, may be partly included as a medical expense. State free tax return See Publication 502 for more information. State free tax return Impairment-Related Work Expenses If you are disabled, you can take a business deduction for expenses that are necessary for you to be able to work. State free tax return If you take a business deduction for these impairment-related work expenses, they are not subject to the 10% (7. State free tax return 5% if you or your spouse is age 65 or older) limit that applies to medical expenses. State free tax return You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (including, but not limited to, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. State free tax return Impairment-related expenses defined. State free tax return   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. State free tax return Publication 502 contains more detailed information. State free tax return Tax Credits This discussion highlights three tax credits that may be of interest to people with disabilities and those who care for people with disabilities. State free tax return Child and Dependent Care Credit If you pay someone to care for either your dependent under age 13 or your spouse or dependent who is not able to care for himself or herself, you may be able to get a credit of up to 35% of your expenses. State free tax return To qualify, you must pay these expenses so you can work or look for work. State free tax return The care must be provided for: Your qualifying child who is your dependent and who was under age 13 when the care was provided, Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. State free tax return You can claim the credit on Form 1040 or 1040A. State free tax return You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. State free tax return You figure the credit on Form 2441. State free tax return For more information, see the instructions for Form 1040, line 48, or Form 1040A, line 29. State free tax return Publication 503, Child and Dependent Care Expenses, contains more detailed information. State free tax return Credit for the Elderly or the Disabled You may be able to claim this credit if you are a U. State free tax return S. State free tax return citizen or a resident alien and either of the following apply. State free tax return You were 65 or older at the end of 2013, You were under 65 at the end of 2013, and retired on permanent or total disability. State free tax return You can claim the credit on Form 1040 or 1040A. State free tax return You figure the credit on Schedule R. State free tax return For more information, see the instructions for Form 1040, line 53, or Form 1040A, line 30. State free tax return Publication 524, Credit for the Elderly or the Disabled, contains more detailed information. State free tax return Earned Income Credit This credit is based on the amount of your earned income. State free tax return You can get the credit if your adjusted gross income for 2013 is less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children. State free tax return To figure the credit, use the worksheet in the instructions for Form 1040, 1040A, or 1040EZ. State free tax return If you have a qualifying child, also complete Schedule EIC, Earned Income Credit, and attach it to your Form 1040 or 1040A. State free tax return You cannot use Form 1040EZ if you have a qualifying child. State free tax return Qualifying child. State free tax return   To be a qualifying child, your child must be younger than you (or your spouse if married filing jointly) and under age 19 or a full-time student under age 24 at the end of 2013, or permanently and totally disabled at any time during 2013, regardless of age. State free tax return Earned income. State free tax return   If you are retired on disability, benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. State free tax return However, payments you received from a disability insurance policy that you paid the premiums for are not earned income. State free tax return More information. State free tax return   For more information, including all the requirements to claim the earned income credit, see the instructions for Form 1040, line 64a; Form 1040A, line 38a; or Form 1040EZ, line 8a. State free tax return Publication 596, Earned Income Credit (EIC), contains more detailed information. State free tax return Household Employers If you pay someone to work in your home, such as a babysitter or housekeeper, you may be a household employer who has to pay employment taxes. State free tax return A person you hire through an agency is not your employee if the agency controls what work is done and how it is done. State free tax return This control could include setting the fee, requiring regular reports, and providing rules of conduct and appearance. State free tax return In this case you do not have to pay employment taxes on the amount you pay. State free tax return But if you control what work is done and how it is done, the worker is your employee. State free tax return If you possess the right to discharge a worker, that worker is generally considered to be your employee. State free tax return If a worker is your employee, it does not matter that you hired the worker through an agency or from a list provided by an agency. State free tax return To find out if you have to pay employment taxes, see Publication 926, Household Employer's Tax Guide For Wages Paid in 2013. State free tax return Business Tax Incentives If you own or operate a business, or you are looking for work, you should be aware of the following tax incentives for businesses to help persons with disabilities. State free tax return Deduction for costs of removing barriers to the disabled and the elderly—This is a deduction a business can take for making a facility or public transportation vehicle more accessible to and usable by persons who are disabled or elderly. State free tax return For more information, see chapter 7 of Publication 535, Business Expenses. State free tax return Disabled access credit—This is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons with disabilities. State free tax return The expenses must be to enable the eligible small business to comply with the Americans With Disabilities Act of 1990. State free tax return See Form 8826, Disabled Access Credit, for more information. State free tax return Work opportunity credit—This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. State free tax return One targeted group consists of vocational rehabilitation referrals. State free tax return These are individuals who have a physical or mental disability that results in a substantial handicap to employment. State free tax return See Form 5884, Work Opportunity Credit. State free tax return How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. State free tax return Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. State free tax return Free help with your tax return. State free tax return   Free help in preparing your return is available nationwide from IRS-certified volunteers. State free tax return The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. State free tax return The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. State free tax return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. State free tax return Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. State free tax return To find the nearest VITA or TCE site, visit IRS. State free tax return gov or call 1-800-906-9887. State free tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. State free tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. State free tax return aarp. State free tax return org/money/taxaide or call 1-888-227-7669. State free tax return   For more information on these programs, go to IRS. State free tax return gov and enter “VITA” in the search box. State free tax return Internet. State free tax return IRS. State free tax return gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. State free tax return Apply for an Employer Identification Number (EIN). State free tax return Go to IRS. State free tax return gov and enter Apply for an EIN in the search box. State free tax return Request an Electronic Filing PIN by going to IRS. State free tax return gov and entering Electronic Filing PIN in the search box. State free tax return Check the status of your 2013 refund with Where's My Refund? Go to IRS. State free tax return gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. State free tax return If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. State free tax return Check the status of your amended return. State free tax return Go to IRS. State free tax return gov and enter Where's My Amended Return in the search box. State free tax return Download forms, instructions, and publications, including some accessible versions. State free tax return Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. State free tax return gov or IRS2Go. State free tax return Tax return and tax account transcripts are generally available for the current year and past three years. State free tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. State free tax return gov. State free tax return Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. State free tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. State free tax return gov. State free tax return Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. State free tax return gov or IRS2Go. State free tax return Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. State free tax return An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. State free tax return Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. State free tax return If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. State free tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. State free tax return Locate the nearest volunteer help site with the VITA Locator Tool on IRS. State free tax return gov. State free tax return Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. State free tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. State free tax return Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. State free tax return AARP offers the Tax-Aide counseling program as part of the TCE program. State free tax return Visit AARP's website to find the nearest Tax-Aide location. State free tax return Research your tax questions. State free tax return Search publications and instructions by topic or keyword. State free tax return Read the Internal Revenue Code, regulations, or other official guidance. State free tax return Read Internal Revenue Bulletins. State free tax return Sign up to receive local and national tax news by email. State free tax return Phone. State free tax return You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. State free tax return Download the free IRS2Go mobile app from the iTunes app store or from Google Play. State free tax return Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. State free tax return Call to locate the nearest volunteer help site, 1-800-906-9887. State free tax return Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. State free tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. State free tax return Most VITA and TCE sites offer free electronic filing. State free tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. State free tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. State free tax return Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. State free tax return The automated Where's My Refund? information is available 24 hours a day, 7 days a week. State free tax return If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. State free tax return Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. State free tax return Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. State free tax return Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. State free tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. State free tax return Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). State free tax return You should receive your order within 10 business days. State free tax return Call to order transcripts of your tax returns or tax account, 1-800-908-9946. State free tax return Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. State free tax return Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. State free tax return Call to ask tax questions, 1-800-829-1040. State free tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. State free tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. State free tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. State free tax return gsa. State free tax return gov/fedrelay. State free tax return Walk-in. State free tax return You can find a selection of forms, publications and services — in-person, face-to-face. State free tax return Products. State free tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. State free tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. State free tax return Services. State free tax return You can walk in to your local TAC most business days for personal, face-to-face tax help. State free tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. State free tax return If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. State free tax return No appointment is necessary—just walk in. State free tax return Before visiting, check www. State free tax return irs. State free tax return gov/localcontacts for hours of operation and services provided. State free tax return Mail. State free tax return You can send your order for forms, instructions, and publications to the address below. State free tax return You should receive a response within 10 business days after your request is received. State free tax return  Internal Revenue Service 1201 N. State free tax return Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. State free tax return   The Taxpayer Advocate Service (TAS) is your voice at the IRS. State free tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. State free tax return What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. State free tax return We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. State free tax return You face (or your business is facing) an immediate threat of adverse action. State free tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. State free tax return   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. State free tax return Here's why we can help: TAS is an independent organization within the IRS. State free tax return Our advocates know how to work with the IRS. State free tax return Our services are free and tailored to meet your needs. State free tax return We have offices in every state, the District of Columbia, and Puerto Rico. State free tax return How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. State free tax return irs. State free tax return gov/advocate, or call us toll-free at 1-877-777-4778. State free tax return How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. State free tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. State free tax return irs. State free tax return gov/sams. State free tax return Low Income Taxpayer Clinics. State free tax return   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. State free tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. State free tax return Visit www. State free tax return TaxpayerAdvocate. State free tax return irs. State free tax return gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. State free tax return Prev  Up  Next   Home   More Online Publications