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State Income Taxes More:label_state_20income_20taxes More:taxes

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State Income Taxes More:label_state_20income_20taxes More:taxes

State income taxes more:label_state_20income_20taxes more:taxes Publication 559 - Introductory Material Table of Contents Future Developments Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments affecting Publication 559, such as legislation enacted after we release it, go to www. State income taxes more:label_state_20income_20taxes more:taxes irs. State income taxes more:label_state_20income_20taxes more:taxes gov/pub559. State income taxes more:label_state_20income_20taxes more:taxes Reminders Throughout this publication, section references are to the Internal Revenue Code unless otherwise noted. State income taxes more:label_state_20income_20taxes more:taxes Consistent treatment of estate and trust items. State income taxes more:label_state_20income_20taxes more:taxes  Beneficiaries must generally treat estate items the same way on their individual returns as they are treated on the estate's return. State income taxes more:label_state_20income_20taxes more:taxes Photographs of missing children. State income taxes more:label_state_20income_20taxes more:taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. State income taxes more:label_state_20income_20taxes more:taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. State income taxes more:label_state_20income_20taxes more:taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. State income taxes more:label_state_20income_20taxes more:taxes Introduction This publication is designed to help those in charge (personal representatives) of the property (estate) of an individual who has died (decedent). State income taxes more:label_state_20income_20taxes more:taxes It shows them how to complete and file federal income tax returns and explains their responsibility to pay any taxes due on behalf of the decedent. State income taxes more:label_state_20income_20taxes more:taxes A comprehensive example of the decedent's final tax return, Form 1040, and estate's income tax return, Form 1041, are included in this publication. State income taxes more:label_state_20income_20taxes more:taxes The publication also explains how much money or property a taxpayer can give away during their lifetime or leave to their heirs at their death before any tax will be owed. State income taxes more:label_state_20income_20taxes more:taxes A discussion of Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, and Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, is included. State income taxes more:label_state_20income_20taxes more:taxes Also included in this publication are the following items: A checklist of the forms you may need and their due dates. State income taxes more:label_state_20income_20taxes more:taxes A worksheet to reconcile amounts reported in the decedent's name on information returns including Forms W-2, 1099-INT, 1099-DIV, etc. State income taxes more:label_state_20income_20taxes more:taxes The worksheet will help you correctly determine the income to report on the decedent's final return and on the return for either the estate or a beneficiary. State income taxes more:label_state_20income_20taxes more:taxes Comments and suggestions. State income taxes more:label_state_20income_20taxes more:taxes   We welcome your comments about this publication and your suggestions for future editions. State income taxes more:label_state_20income_20taxes more:taxes   You can send us comments from http://www. State income taxes more:label_state_20income_20taxes more:taxes irs. State income taxes more:label_state_20income_20taxes more:taxes gov/formspubs. State income taxes more:label_state_20income_20taxes more:taxes Click on “More Information” and then on “Give us Feedback. State income taxes more:label_state_20income_20taxes more:taxes ” Or you can also send your comments to the Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. State income taxes more:label_state_20income_20taxes more:taxes NW, IR-6526, Washington, DC 20224. State income taxes more:label_state_20income_20taxes more:taxes Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide Form (and Instructions) SS-4 Application for Employer Identification Number 56 Notice Concerning Fiduciary Relationship 1040 U. State income taxes more:label_state_20income_20taxes more:taxes S. State income taxes more:label_state_20income_20taxes more:taxes Individual Income Tax Return 1041 U. State income taxes more:label_state_20income_20taxes more:taxes S. State income taxes more:label_state_20income_20taxes more:taxes Income Tax Return for Estates and Trusts 706 United States Estate (and Generation-Skipping Transfer) Tax Return 709 United States Gift (and Generation-Skipping Transfer) Tax Return 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer  See How To Get Tax Help near the end of this publication for information about getting publications and forms. State income taxes more:label_state_20income_20taxes more:taxes Also near the end of this publication is Table A, a checklist of forms and their due dates for the executor, administrator, or personal representative. State income taxes more:label_state_20income_20taxes more:taxes Prev  Up  Next   Home   More Online Publications
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The State Income Taxes More:label_state_20income_20taxes More:taxes

State income taxes more:label_state_20income_20taxes more:taxes Index A Abortion, Abortion Acupuncture, Acupuncture Adopted child's medical expenses, Adopted child. State income taxes more:label_state_20income_20taxes more:taxes AGI limitation, Introduction, Community property states. State income taxes more:label_state_20income_20taxes more:taxes Alcoholism, Alcoholism Ambulances, Ambulance Archer MSAs Health coverage tax credit, How To Take the Credit Medical expenses paid for decedent from, Decedent Artificial limbs, Artificial Limb Artificial teeth, Artificial Teeth Aspirin, Nonprescription Drugs and Medicines Assistance (see Tax help) Assisted living homes, Nursing Home Athletic club dues, Health Club Dues Automobiles (see Cars) B Baby sitting, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Bandages, Bandages Basis Medical equipment or property (Worksheet D), Worksheet D. State income taxes more:label_state_20income_20taxes more:taxes Adjusted Basis of Medical Equipment or Property Sold Birth control pills, Birth Control Pills Body scan, Body Scan Braille books and magazines, Braille Books and Magazines Breast pumps and supplies, Breast Pumps and Supplies Breast reconstruction surgery, Breast Reconstruction Surgery C Calculation of deduction, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Capital expenses, Capital Expenses Improvements to rented property, Improvements to property rented by a person with a disability. State income taxes more:label_state_20income_20taxes more:taxes Operation and upkeep, Operation and upkeep. State income taxes more:label_state_20income_20taxes more:taxes Worksheet A, Capital expense worksheet. State income taxes more:label_state_20income_20taxes more:taxes Cars, Car Out-of-pocket expenses, Car expenses. State income taxes more:label_state_20income_20taxes more:taxes Standard medical mileage rates, Car expenses. State income taxes more:label_state_20income_20taxes more:taxes Child care, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Children's medical expenses Adopted child, Adopted child. State income taxes more:label_state_20income_20taxes more:taxes Dependents, Dependent Chiropractor, Chiropractor Christian Scientist practitioner, Christian Science Practitioner Chronically ill persons, Chronically ill individual. State income taxes more:label_state_20income_20taxes more:taxes COBRA assistance Recapture of COBRA premium assistance, Worksheet F. State income taxes more:label_state_20income_20taxes more:taxes Recapture of COBRA Premium Assistance for Higher Income Taxpayers COBRA premium assistance, COBRA Premium Assistance Community property states, Community property states. State income taxes more:label_state_20income_20taxes more:taxes Computer banks to track medical information, Medical Information Plan Contact lenses, Contact Lenses Controlled substances, Controlled Substances Cosmetic surgery, Cosmetic Surgery Credit (see Health coverage tax credit) Crutches, Crutches D Dancing lessons, Dancing Lessons Decedent's medical expenses, Decedent, What if you pay medical expenses of a deceased spouse or dependent? Deductible amount, How Much of the Expenses Can You Deduct? Deductible expenses, Whose Medical Expenses Can You Include?, X-ray Definition of medical expenses Doctor, What Are Medical Expenses? Physician, What Are Medical Expenses? Dental treatment, Dental Treatment Artificial teeth, Artificial Teeth Teeth whitening, Teeth Whitening Dentures, Artificial Teeth Dependent's medical expenses Adopted child, Adopted child. State income taxes more:label_state_20income_20taxes more:taxes Multiple support agreement, Support claimed under a multiple support agreement. State income taxes more:label_state_20income_20taxes more:taxes Qualifying child, Dependent Qualifying relative, Dependent Dependents Disabled dependent care, Disabled Dependent Care Expenses, Dependents with disabilities. State income taxes more:label_state_20income_20taxes more:taxes Diagnostic devices, Diagnostic Devices Diaper services, Diaper Service Disabilities, persons with Dependent care expenses, Disabled Dependent Care Expenses, Dependents with disabilities. State income taxes more:label_state_20income_20taxes more:taxes Improvements to rented property, Improvements to property rented by a person with a disability. State income taxes more:label_state_20income_20taxes more:taxes Special education, Special Education Divorced taxpayers Medical expenses of child, Child of divorced or separated parents. State income taxes more:label_state_20income_20taxes more:taxes Drug addiction, Drug Addiction Drugs (see Medicines) Dues Health club, Health Club Dues E Education, special, Special Education Electrolysis, Cosmetic Surgery Employer-sponsored health insurance plans, Employer-Sponsored Health Insurance Plan Employment taxes, Employment taxes. State income taxes more:label_state_20income_20taxes more:taxes Excluded expenses Insurance premiums, Insurance Premiums You Cannot Include Eye surgery, Eye Surgery Eyeglasses, Eyeglasses F Fertility enhancement Eggs, temporary storage of, Fertility Enhancement Fertility, Fertility Enhancement In vitro fertilization, Fertility Enhancement Figuring the deduction, How Do You Figure and Report the Deduction on Your Tax Return? Final return for decedent Medical expenses paid, Decedent Flexible spending account, Flexible Spending Account Food (see Weight-loss programs) Form 1040 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule A Impairment-related work expenses, Where to report. State income taxes more:label_state_20income_20taxes more:taxes Medical and dental expenses, Introduction, What Tax Form Do You Use? Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule C Impairment-related work expenses, Where to report. State income taxes more:label_state_20income_20taxes more:taxes Form 1040, Schedule C-EZ Impairment-related work expenses, Where to report. State income taxes more:label_state_20income_20taxes more:taxes Form 1040, Schedule E Impairment-related work expenses, Where to report. State income taxes more:label_state_20income_20taxes more:taxes Form 1040, Schedule F Impairment-related work expenses, Where to report. State income taxes more:label_state_20income_20taxes more:taxes Form 1040NR Health coverage tax credit, How To Take the Credit Form 1040X Amended return, What Expenses Can You Include This Year? Deceased taxpayer, What if the decedent's return had been filed and the medical expenses were not included? Form 1099-H Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2106 Impairment-related work expenses, Where to report. State income taxes more:label_state_20income_20taxes more:taxes Form 2106-EZ Impairment-related work expenses, Where to report. State income taxes more:label_state_20income_20taxes more:taxes Form 2555 Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2555-EZ Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 8453 Health coverage tax credit, How To Take the Credit Form 8885 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Founder's fee (see Lifetime care, advance payments) Free tax services, Free help with your tax return. State income taxes more:label_state_20income_20taxes more:taxes Funeral expenses, Funeral Expenses Future medical care, Payments for future medical care. State income taxes more:label_state_20income_20taxes more:taxes , Future Medical Care G Glasses, Eyeglasses Guide dog or other animal, Guide Dog or Other Service Animal H Hair Removal, Cosmetic Surgery Transplants, Cosmetic Surgery Wigs, Wig Health club dues, Health Club Dues Health coverage tax credit, Health Coverage Tax Credit Advanced payments, Monthly HCTC Alternative TAA recipient, Health Coverage Tax Credit Archer MSAs, How To Take the Credit Both spouses eligible, Qualifying Family Member Children of divorced parents, Health Coverage Tax Credit, Qualifying Family Member Eligible coverage month, Eligible Coverage Month Insurance that covers other individuals, Insurance that covers other individuals. State income taxes more:label_state_20income_20taxes more:taxes Legally separated, Legally separated. State income taxes more:label_state_20income_20taxes more:taxes Married persons filing separate returns, Qualifying Family Member Monthly HCTC, Monthly HCTC Nonqualified health insurance, Nonqualified Health Insurance Other specified coverage Benefits from the Veterans Administration, Other Specified Coverage Pension Benefit Guaranty Corporation (PBGC) recipient, Health Coverage Tax Credit Qualified health insurance, Qualified Health Insurance Qualifying family member, Qualifying Family Member Reimbursement credit, Monthly HCTC Reporting, How To Take the Credit State-qualified health insurance, State-qualified health insurance. State income taxes more:label_state_20income_20taxes more:taxes TAA recipient, Health Coverage Tax Credit Yearly HCTC, Yearly HCTC Health Coverage Tax Credit Alternative TAA recipient, Who Can Take This Credit? PBGC pension payee, Who Can Take This Credit? TAA recipient, Who Can Take This Credit? Health institutes, Health Institute Health insurance Credit (see Health coverage tax credit) Employer-sponsored plan, Employer-Sponsored Health Insurance Plan Premiums Deductible, Insurance Premiums Nondeductible, Insurance Premiums You Cannot Include Paid by employer, Premiums paid by your employer. State income taxes more:label_state_20income_20taxes more:taxes Paid by employer and you, Premiums paid by you and your employer. State income taxes more:label_state_20income_20taxes more:taxes Paid by you, Premiums paid by you. State income taxes more:label_state_20income_20taxes more:taxes Prepaid, Prepaid Insurance Premiums Unused sick leave used to pay, Unused Sick Leave Used To Pay Premiums Reimbursements (see Reimbursements) Self-employed persons, Health Insurance Costs for Self-Employed Persons Health maintenance organizations (HMOs), Health Maintenance Organization (HMO) Health reimbursement arrangements (HRAs), Health reimbursement arrangement (HRA). State income taxes more:label_state_20income_20taxes more:taxes Health savings accounts (HSAs) Payments from, Health Savings Accounts Hearing aids, Hearing Aids Hearing-impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Help (see Tax help) HMOs (Health maintenance organizations), Health Maintenance Organization (HMO) Home care (see Nursing services) Home improvements (see Capital expenses:) Hospital services, Hospital Services Hotels, Lodging Household help, Household Help HRAs (Health reimbursement arrangements), Health reimbursement arrangement (HRA). State income taxes more:label_state_20income_20taxes more:taxes I Illegal operations and treatments, Illegal Operations and Treatments Illegal substances, Controlled Substances Impairment-related work expenses, Workers' compensation. State income taxes more:label_state_20income_20taxes more:taxes , Impairment-related expenses defined. State income taxes more:label_state_20income_20taxes more:taxes Reporting of, Where to report. State income taxes more:label_state_20income_20taxes more:taxes Insulin, Nonprescription Drugs and Medicines Insurance (see Health insurance) Intellectually and developmentally disabled persons Mentally retarded, Intellectually and Developmentally Disabled, Special Home for Special homes for, Intellectually and Developmentally Disabled, Special Home for L Laboratory fees, Laboratory Fees Lactation expenses (see Breast pumps and supplies) Laser eye surgery, Eye Surgery Lead-based paint removal, Lead-Based Paint Removal Learning disabilities, Special Education Legal fees, Legal Fees Lessons, dancing and swimming, Dancing Lessons Lifetime care Advance payments for, Lifetime Care—Advance Payments Lodging, Lodging, Trips (see also Trips) Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. State income taxes more:label_state_20income_20taxes more:taxes Maintenance and personal care services, Maintenance and personal care services. State income taxes more:label_state_20income_20taxes more:taxes Qualified insurance contracts, Qualified Long-Term Care Insurance Contracts Qualified services, Qualified Long-Term Care Services M Maintenance and personal care services, Maintenance and personal care services. State income taxes more:label_state_20income_20taxes more:taxes Maternity clothes, Maternity Clothes Meals, Meals, Weight-Loss Program (see also Weight-loss programs) Medical conferences, Medical Conferences Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. State income taxes more:label_state_20income_20taxes more:taxes Adjusted Basis of Medical Equipment or Property Sold Medical expense records, What Tax Form Do You Use? Medical information plans, Medical Information Plan Medical savings accounts (MSAs), Medical Savings Account (MSA) Medicare Medicare A, deductible expense, Medicare A Medicare B, deductible expense, Medicare B Medicare D, deductible expense, Medicare D Medicines, Medicines Imported, Imported medicines and drugs. State income taxes more:label_state_20income_20taxes more:taxes , Medicines and Drugs From Other Countries Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Support claimed under a multiple support agreement. State income taxes more:label_state_20income_20taxes more:taxes N Nondeductible expenses, What Expenses Are Not Includible?, Weight-Loss Program Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Nursing homes, Nursing Home Nursing services, Nursing Services, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Chronically ill individuals, Chronically ill individual. State income taxes more:label_state_20income_20taxes more:taxes Nutritional supplements Natural medicines, Nutritional Supplements O Operations, Operations Cosmetic surgery, Cosmetic Surgery Eye surgery, Eye Surgery Illegal operations and treatments, Illegal Operations and Treatments Optometrist, Optometrist Optometrist services, Eyeglasses Organ donors, Transplants Osteopath, Osteopath Oxygen, Oxygen P Paint removal, for lead-based, Lead-Based Paint Removal Parking fees and tolls, Car expenses. State income taxes more:label_state_20income_20taxes more:taxes Personal injury damages, Damages for Personal Injuries Personal use items, Personal Use Items Photographs of missing children in IRS publications, Reminders Physical examination, Physical Examination Physical therapy, Therapy Plastic surgery, Cosmetic Surgery Pregnancy test kit, Pregnancy Test Kit Premiums (see Health insurance) Prepaid insurance premiums, Prepaid Insurance Premiums Prosthesis, Artificial Limb Psychiatric care, Psychiatric Care Psychoanalysis, Psychoanalysis Psychologists, Psychologist Publications (see Tax help) R Radial keratotomy, Eye Surgery Recordkeeping, What Tax Form Do You Use? Rehabilitation facilities, Nursing Home Reimbursements, How Do You Treat Reimbursements?, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Excess includible in income More than one policy (Worksheet C), More than one policy. State income taxes more:label_state_20income_20taxes more:taxes One policy (Worksheet B), Worksheet B. State income taxes more:label_state_20income_20taxes more:taxes Excess Reimbursement Includible in Income When You Have Only One Policy Excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Health Reimbursement Arrangement (HRA), Health reimbursement arrangement (HRA). State income taxes more:label_state_20income_20taxes more:taxes Insurance, Insurance Reimbursement, What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Medical expenses not deducted, What If You Receive Insurance Reimbursement in a Later Year? More than one policy, More than one policy. State income taxes more:label_state_20income_20taxes more:taxes Received in later year, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Rental property Improvements to, Improvements to property rented by a person with a disability. State income taxes more:label_state_20income_20taxes more:taxes Reporting Health coverage tax credit, How To Take the Credit Impairment-related work expenses, Where to report. State income taxes more:label_state_20income_20taxes more:taxes Medical and dental expenses, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Medical deduction (see Form 1040, Schedule A) Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons S Sale of medical equipment or property, Sale of Medical Equipment or Property Adjusted basis (Worksheet D), Worksheet D. State income taxes more:label_state_20income_20taxes more:taxes Adjusted Basis of Medical Equipment or Property Sold Schedules (see Form 1040) Seeing-eye dogs, Guide Dog or Other Service Animal Self-employed persons Health coverage tax credit, How To Take the Credit Health insurance costs, Health Insurance Costs for Self-Employed Persons Senior housing, Nursing Home Separate returns Community property states, Community property states. State income taxes more:label_state_20income_20taxes more:taxes Medical and dental expenses, Separate returns. State income taxes more:label_state_20income_20taxes more:taxes Separated taxpayers Health coverage tax credit, Legally separated. State income taxes more:label_state_20income_20taxes more:taxes Medical expenses of child, Child of divorced or separated parents. State income taxes more:label_state_20income_20taxes more:taxes Service animals, Guide Dog or Other Service Animal Sick leave Used to pay health insurance premiums, Unused Sick Leave Used To Pay Premiums Special education, Special Education Spouse's medical expenses, Spouse Deceased spouse, What if you pay medical expenses of a deceased spouse or dependent? Sterilization, Sterilization Stop-smoking programs, Stop-Smoking Programs Surgery (see Operations) Swimming lessons, Dancing Lessons T Tables and figures Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. State income taxes more:label_state_20income_20taxes more:taxes Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. State income taxes more:label_state_20income_20taxes more:taxes One policy (Worksheet B), Worksheet B. State income taxes more:label_state_20income_20taxes more:taxes Excess Reimbursement Includible in Income When You Have Only One Policy Reimbursements, excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Tax help, How To Get Tax Help Teeth Artificial, Artificial Teeth Dental treatment, Dental Treatment Whitening, Teeth Whitening Telephone, Telephone Television, Television Therapy, Therapy Transplants, Transplants Travel and transportation expenses, Transportation Car expenses, Car expenses. State income taxes more:label_state_20income_20taxes more:taxes Includible expenses, You can include:, Transportation expenses you cannot include. State income taxes more:label_state_20income_20taxes more:taxes Parking fees and tolls, Car expenses. State income taxes more:label_state_20income_20taxes more:taxes Trips, Trips TTY/TDD information, How To Get Tax Help Tuition, Tuition V Vasectomy, Vasectomy Veterinary fees, Veterinary Fees Vision correction surgery, Eye Surgery Visually impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Vitamins or minerals, Nutritional Supplements Voluntary Employee's Beneficiary Association (VEBA) Qualified health insurance, Voluntary Employee's Beneficiary Association (VEBA) W Weight-loss programs, Weight-Loss Program, Weight-Loss Program What's new COBRA continuous coverage, What's New Health coverage tax credit, What's New Standard medical mileage rate, What's New Wheelchairs, Wheelchair Wigs, Wig Work expenses Disabled dependent care, Disabled Dependent Care Expenses Impairment-related, Impairment-Related Work Expenses Workers' compensation, Workers' compensation. State income taxes more:label_state_20income_20taxes more:taxes Worksheets Capital expenses (Worksheet A), Capital expense worksheet. State income taxes more:label_state_20income_20taxes more:taxes Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. State income taxes more:label_state_20income_20taxes more:taxes Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. State income taxes more:label_state_20income_20taxes more:taxes One policy (Worksheet B), Worksheet B. State income taxes more:label_state_20income_20taxes more:taxes Excess Reimbursement Includible in Income When You Have Only One Policy X X-rays, X-ray Prev  Up     Home   More Online Publications