Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

State Tax Efile

1040ez 2012 FormOnline 1040ez FilingHttps Www Freefilefillableforms Com Ffa Checkstatus Htm1040 Amended Tax FormBerkheimer Online Tax FilingOhio Free File2012 Irs FormsFiling An Amendment2012 Free Tax Software OnlineHow Do I Amend A 2009 Tax ReturnFree Tax Preparation LocationsTaxact 2010 FreeForm 1040nr Ez1040x Turbo TaxDid Not File 2011 TaxesAmended Forms2007 Tax FormsFree E File Federal And State TaxesCan I File My 2011 Taxes On TurbotaxEz Federal Tax FormFree Federal Tax ReturnFree State Taxes FilingIrs Gov VitaE File TaxesElectronic 1040ezFile Free State Income TaxFree Income Tax PreparationFree 1040x Forms Prepared OnlineTurbotax State Efile CouponFiling 2010 Tax ReturnIrs Tax Extention Form2010 Tax AmendmentFile Your Taxes For Free2012 1040ez FormFree Federal And State Tax Filing 2012Vita IrsTax Form 1040ez 2011Free State Tax On LineCan I File My 2012 Taxes In 20142011 Irs Tax Forms Available

State Tax Efile

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

Return Transcript

Tax Return Transcripts show most line items from your tax return (Form 1040, 1040A or 1040EZ) as it was originally filed, including any accompanying forms and schedules. This transcript does not reflect any changes you, your representative or the IRS made after you filed your return. In many cases, a Return Transcript will meet the requirements of lending institutions offering mortgages and student loans.

Page Last Reviewed or Updated: 10-Jan-2014

The State Tax Efile

State tax efile Publication 502 - Main Content Table of Contents What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. State tax efile How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Spouse Dependent Decedent What Medical Expenses Are Includible?Abortion Acupuncture Alcoholism Ambulance Annual Physical Examination Artificial Limb Artificial Teeth Bandages Birth Control Pills Body Scan Braille Books and Magazines Breast Pumps and Supplies Breast Reconstruction Surgery Capital Expenses Car Chiropractor Christian Science Practitioner Contact Lenses Crutches Dental Treatment Diagnostic Devices Disabled Dependent Care Expenses Drug Addiction Drugs Eye Exam Eyeglasses Eye Surgery Fertility Enhancement Founder's Fee Guide Dog or Other Service Animal Health Institute Health Maintenance Organization (HMO) Hearing Aids Home Care Home Improvements Hospital Services Insurance Premiums Intellectually and Developmentally Disabled, Special Home for Laboratory Fees Lactation Expenses Lead-Based Paint Removal Learning Disability Legal Fees Lifetime Care—Advance Payments Lodging Long-Term Care Meals Medical Conferences Medical Information Plan Medicines Nursing Home Nursing Services Operations Optometrist Organ Donors Osteopath Oxygen Physical Examination Pregnancy Test Kit Prosthesis Psychiatric Care Psychoanalysis Psychologist Special Education Sterilization Stop-Smoking Programs Surgery Telephone Television Therapy Transplants Transportation Trips Tuition Vasectomy Vision Correction Surgery Weight-Loss Program Wheelchair Wig X-ray What Expenses Are Not Includible?Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Controlled Substances Cosmetic Surgery Dancing Lessons Diaper Service Electrolysis or Hair Removal Flexible Spending Account Funeral Expenses Future Medical Care Hair Transplant Health Club Dues Health Coverage Tax Credit Health Savings Accounts Household Help Illegal Operations and Treatments Insurance Premiums Maternity Clothes Medical Savings Account (MSA) Medicines and Drugs From Other Countries Nonprescription Drugs and Medicines Nutritional Supplements Personal Use Items Swimming Lessons Teeth Whitening Veterinary Fees Weight-Loss Program How Do You Treat Reimbursements?Insurance Reimbursement How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Sale of Medical Equipment or Property Damages for Personal Injuries Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons COBRA Premium Assistance Health Coverage Tax CreditWho Can Take This Credit? Qualifying Family Member Qualified Health Insurance Nonqualified Health Insurance Eligible Coverage Month How To Take the Credit How To Get Tax HelpLow Income Taxpayer Clinics What Are Medical Expenses? Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. State tax efile These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. State tax efile They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. State tax efile Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. State tax efile They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. State tax efile 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 tax efile 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 tax efile 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 tax efile (But see Decedent under Whose Medical Expenses Can You Include, for an exception. State tax efile ) If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. State tax efile 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 tax efile 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 tax efile If you did not claim a medical or dental expense that would have been deductible in an earlier year, you can file Form 1040X, Amended U. State tax efile S. State tax efile Individual Income Tax Return, for the year in which you overlooked the expense. State tax efile Do not claim the expense on this year's return. State tax efile Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. State tax efile You cannot include medical expenses that were paid by insurance companies or other sources. State tax efile This is true whether the payments were made directly to you, to the patient, or to the provider of the medical services. State tax efile Separate returns. State tax efile   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 tax efile 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 tax efile Community property states. State tax efile   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 tax efile Generally, each of you should include half the expenses. State tax efile 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 tax efile If you live in a community property state and are not filing a joint return, see Publication 555, Community Property. State tax efile 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. State tax efile But if either you or your spouse was born before January 2, 1949, you can deduct the amount of your medical and dental expenses that is more than 7. State tax efile 5% of your AGI. State tax efile Example. State tax efile You are unmarried and were born after January 2, 1949, and your AGI is $40,000, 10% of which is $4,000. State tax efile You paid medical expenses of $2,500. State tax efile You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. State tax efile 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 tax efile There are different rules for decedents and for individuals who are the subject of multiple support agreements. State tax efile See Support claimed under a multiple support agreement , later under Qualifying Relative. State tax efile Spouse You can include medical expenses you paid for your spouse. State tax efile 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 tax efile Example 1. State tax efile Mary received medical treatment before she married Bill. State tax efile Bill paid for the treatment after they married. State tax efile Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. State tax efile If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. State tax efile Mary would include the amounts she paid during the year in her separate return. State tax efile If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. State tax efile Example 2. State tax efile This year, John paid medical expenses for his wife Louise, who died last year. State tax efile John married Belle this year and they file a joint return. State tax efile 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 tax efile Dependent You can include medical expenses you paid for your dependent. State tax efile 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 tax efile A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. State tax efile The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. State tax efile S. State tax efile citizen or national or a resident of the United States, Canada, or Mexico. State tax efile If your qualifying child was adopted, see Exception for adopted child , later. State tax efile 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 tax efile Exception for adopted child. State tax efile   If you are a U. State tax efile S. State tax efile citizen or national and your adopted child lived with you as a member of your household for 2013, that child does not have to be a U. State tax efile S. State tax efile citizen or national, or a resident of the United States, Canada, or Mexico. State tax efile Qualifying Child A qualifying child is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a full-time student, and younger than you (or your spouse, if filing jointly), or Any age and permanently and totally disabled, Lived with you for more than half of 2013, Did not provide over half of his or her own support for 2013, and Did not file a joint return, other than to claim a refund. State tax efile Adopted child. State tax efile   A legally adopted child is treated as your own child. State tax efile This child includes a child lawfully placed with you for legal adoption. State tax efile   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 tax efile   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 tax efile   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 tax efile    You may be able to take a credit for other expenses related to an adoption. State tax efile See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. State tax efile Child of divorced or separated parents. State tax efile   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 tax efile 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 tax efile This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). State tax efile Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, or foster child, or a descendant of any of them (for example, your grandchild), Brother, sister, half brother, half sister, or a son or daughter of any of them, Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle), Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law, Who was not a qualifying child (see Qualifying Child, earlier) of any taxpayer for 2013, and For whom you provided over half of the support in 2013. State tax efile But see Child of divorced or separated parents , earlier, Support claimed under a multiple support agreement, next, and Kidnapped child under Qualifying Relative in Publication 501. State tax efile Support claimed under a multiple support agreement. State tax efile   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 tax efile 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 tax efile   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. State tax efile However, you can include the entire unreimbursed amount you paid for medical expenses. State tax efile Example. State tax efile You and your three brothers each provide one-fourth of your mother's total support. State tax efile Under a multiple support agreement, you treat your mother as your dependent. State tax efile You paid all of her medical expenses. State tax efile Your brothers repaid you for three-fourths of these expenses. State tax efile In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. State tax efile Your brothers cannot include any part of the expenses. State tax efile 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 tax efile 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 tax efile This includes expenses for the decedent's spouse and dependents as well as for the decedent. State tax efile 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 tax efile The expenses must be paid within the 1-year period beginning with the day after the date of death. State tax efile 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 tax efile 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 tax efile What if the decedent's return had been filed and the medical expenses were not included?   Form 1040X can be filed for the year or years the expenses are treated as paid, unless the period for filing an amended return for that year has passed. State tax efile Generally, an amended return must be filed within 3 years of the date the original return was filed, or within 2 years from the time the tax was paid, whichever date is later. State tax efile Example. State tax efile John properly filed his 2012 income tax return. State tax efile He died in 2013 with unpaid medical expenses of $1,500 from 2012 and $1,800 in 2013. State tax efile If the expenses are paid within the 1-year period, his survivor or personal representative can file an amended return for 2012 claiming a deduction based on the $1,500 medical expenses. State tax efile The $1,800 of medical expenses from 2013 can be included on the decedent's final return for 2013. State tax efile 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 tax efile 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 tax efile What Medical Expenses Are Includible? Following is a list of items that you can include in figuring your medical expense deduction. State tax efile The items are listed in alphabetical order. State tax efile This list does not include all possible medical expenses. State tax efile To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. State tax efile Abortion You can include in medical expenses the amount you pay for a legal abortion. State tax efile Acupuncture You can include in medical expenses the amount you pay for acupuncture. State tax efile Alcoholism You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for alcohol addiction. State tax efile This includes meals and lodging provided by the center during treatment. State tax efile You can also include in medical expenses amounts you pay for transportation to and from Alcoholics Anonymous meetings in your community if the attendance is pursuant to medical advice that membership in Alcoholics Anonymous is necessary for the treatment of a disease involving the excessive use of alcoholic liquors. State tax efile Ambulance You can include in medical expenses amounts you pay for ambulance service. State tax efile Annual Physical Examination See Physical Examination , later. State tax efile Artificial Limb You can include in medical expenses the amount you pay for an artificial limb. State tax efile Artificial Teeth You can include in medical expenses the amount you pay for artificial teeth. State tax efile Bandages You can include in medical expenses the cost of medical supplies such as bandages. State tax efile Birth Control Pills You can include in medical expenses the amount you pay for birth control pills prescribed by a doctor. State tax efile Body Scan You can include in medical expenses the cost of an electronic body scan. State tax efile Braille Books and Magazines You can include in medical expenses the part of the cost of Braille books and magazines for use by a visually impaired person that is more than the cost of regular printed editions. State tax efile Breast Pumps and Supplies You can include in medical expenses the cost of breast pumps and supplies that assist lactation. State tax efile Breast Reconstruction Surgery You can include in medical expenses the amounts you pay for breast reconstruction surgery, as well as breast prosthesis, following a mastectomy for cancer. State tax efile See Cosmetic Surgery , later. State tax efile Capital Expenses You can include in medical expenses amounts you pay for special equipment installed in a home, or for improvements, if their main purpose is medical care for you, your spouse, or your dependent. State tax efile The cost of permanent improvements that increase the value of your property may be partly included as a medical expense. State tax efile The cost of the improvement is reduced by the increase in the value of your property. State tax efile The difference is a medical expense. State tax efile If the value of your property is not increased by the improvement, the entire cost is included as a medical expense. State tax efile Certain improvements made to accommodate a home to your disabled condition, or that of your spouse or your dependents who live with you, do not usually increase the value of the home and the cost can be included in full as medical expenses. State tax efile These improvements include, but are not limited to, the following items. State tax efile Constructing entrance or exit ramps for your home. State tax efile Widening doorways at entrances or exits to your home. State tax efile Widening or otherwise modifying hallways and interior doorways. State tax efile Installing railings, support bars, or other modifications to bathrooms. State tax efile Lowering or modifying kitchen cabinets and equipment. State tax efile Moving or modifying electrical outlets and fixtures. State tax efile Installing porch lifts and other forms of lifts (but elevators generally add value to the house). State tax efile Modifying fire alarms, smoke detectors, and other warning systems. State tax efile Modifying stairways. State tax efile Adding handrails or grab bars anywhere (whether or not in bathrooms). State tax efile Modifying hardware on doors. State tax efile Modifying areas in front of entrance and exit doorways. State tax efile Grading the ground to provide access to the residence. State tax efile Only reasonable costs to accommodate a home to a disabled condition are considered medical care. State tax efile Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. State tax efile Capital expense worksheet. State tax efile   Use Worksheet A to figure the amount of your capital expense to include in your medical expenses. State tax efile Worksheet A. State tax efile Capital Expense Worksheet Instructions: Use this worksheet to figure the amount, if any, of your medical expenses due to a home improvement. State tax efile 1. State tax efile Enter the amount you paid for the home improvement 1. State tax efile   2. State tax efile Enter the value of your home immediately after the improvement 2. State tax efile       3. State tax efile Enter the value of your home immediately before the improvement 3. State tax efile       4. State tax efile Subtract line 3 from line 2. State tax efile This is the increase in the value of your home due to the improvement 4. State tax efile     • If line 4 is more than or equal to line 1, you have no medical expenses due to the home improvement; stop here. State tax efile       • If line 4 is less than line 1, go to line 5. State tax efile     5. State tax efile Subtract line 4 from line 1. State tax efile These are your medical expenses due to the home improvement 5. State tax efile   Operation and upkeep. State tax efile   Amounts you pay for operation and upkeep of a capital asset qualify as medical expenses, as long as the main reason for them is medical care. State tax efile This rule applies even if none or only part of the original cost of the capital asset qualified as a medical care expense. State tax efile Improvements to property rented by a person with a disability. State tax efile   Amounts paid to buy and install special plumbing fixtures for a person with a disability, mainly for medical reasons, in a rented house are medical expenses. State tax efile Example. State tax efile John has arthritis and a heart condition. State tax efile He cannot climb stairs or get into a bathtub. State tax efile On his doctor's advice, he installs a bathroom with a shower stall on the first floor of his two-story rented house. State tax efile The landlord did not pay any of the cost of buying and installing the special plumbing and did not lower the rent. State tax efile John can include in medical expenses the entire amount he paid. State tax efile Car You can include in medical expenses the cost of special hand controls and other special equipment installed in a car for the use of a person with a disability. State tax efile Special design. State tax efile   You can include in medical expenses the difference between the cost of a regular car and a car specially designed to hold a wheelchair. State tax efile Cost of operation. State tax efile   The includible costs of using a car for medical reasons are explained under Transportation , later. State tax efile Chiropractor You can include in medical expenses fees you pay to a chiropractor for medical care. State tax efile Christian Science Practitioner You can include in medical expenses fees you pay to Christian Science practitioners for medical care. State tax efile Contact Lenses You can include in medical expenses amounts you pay for contact lenses needed for medical reasons. State tax efile You can also include the cost of equipment and materials required for using contact lenses, such as saline solution and enzyme cleaner. State tax efile See Eyeglasses and Eye Surgery , later. State tax efile Crutches You can include in medical expenses the amount you pay to buy or rent crutches. State tax efile Dental Treatment You can include in medical expenses the amounts you pay for the prevention and alleviation of dental disease. State tax efile Preventive treatment includes the services of a dental hygienist or dentist for such procedures as teeth cleaning, the application of sealants, and fluoride treatments to prevent tooth decay. State tax efile Treatment to alleviate dental disease include services of a dentist for procedures such as X-rays, fillings, braces, extractions, dentures, and other dental ailments. State tax efile But see Teeth Whitening under What Expenses Are Not Includible, later. State tax efile Diagnostic Devices You can include in medical expenses the cost of devices used in diagnosing and treating illness and disease. State tax efile Example. State tax efile You have diabetes and use a blood sugar test kit to monitor your blood sugar level. State tax efile You can include the cost of the blood sugar test kit in your medical expenses. State tax efile 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 tax efile (See Publication 503, Child and Dependent Care Expenses. State tax efile ) 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 tax efile Drug Addiction You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for drug addiction. State tax efile This includes meals and lodging at the center during treatment. State tax efile Drugs See Medicines , later. State tax efile Eye Exam You can include in medical expenses the amount you pay for eye examinations. State tax efile Eyeglasses You can include in medical expenses amounts you pay for eyeglasses and contact lenses needed for medical reasons. State tax efile See Contact Lenses , earlier, for more information. State tax efile Eye Surgery You can include in medical expenses the amount you pay for eye surgery to treat defective vision, such as laser eye surgery or radial keratotomy. State tax efile Fertility Enhancement You can include in medical expenses the cost of the following procedures to overcome an inability to have children. State tax efile Procedures such as in vitro fertilization (including temporary storage of eggs or sperm). State tax efile Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children. State tax efile Founder's Fee See Lifetime Care—Advance Payments , later. State tax efile Guide Dog or Other Service Animal You can include in medical expenses the costs of buying, training, and maintaining a guide dog or other service animal to assist a visually impaired or hearing disabled person, or a person with other physical disabilities. State tax efile In general, this includes any costs, such as food, grooming, and veterinary care, incurred in maintaining the health and vitality of the service animal so that it may perform its duties. State tax efile Health Institute You can include in medical expenses fees you pay for treatment at a health institute only if the treatment is prescribed by a physician and the physician issues a statement that the treatment is necessary to alleviate a physical or mental defect or illness of the individual receiving the treatment. State tax efile Health Maintenance Organization (HMO) You can include in medical expenses amounts you pay to entitle you, your spouse, or a dependent to receive medical care from an HMO. State tax efile These amounts are treated as medical insurance premiums. State tax efile See Insurance Premiums , later. State tax efile Hearing Aids You can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it. State tax efile Home Care See Nursing Services , later. State tax efile Home Improvements See Capital Expenses , earlier. State tax efile Hospital Services You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. State tax efile This includes amounts paid for meals and lodging. State tax efile Also see Lodging , later. State tax efile Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. State tax efile 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 tax efile See Qualified Long-Term Care Insurance Contracts under Long-Term Care, later. State tax efile 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 tax efile The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. State tax efile Health coverage tax credit. State tax efile   If, during 2013, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient, you must complete Form 8885 before completing Schedule A. State tax efile When figuring the amount of insurance premiums you can deduct on Schedule A, do not include: Any amounts you included on Form 8885, Any qualified health insurance premiums you paid to “U. State tax efile S. State tax efile Treasury–HCTC,” or Any health coverage tax credit advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. State tax efile Employer-Sponsored Health Insurance Plan Do not include in your medical and dental expenses any insurance premiums paid by an employer-sponsored health insurance plan unless the premiums are included on your Form W-2, Wage and Tax Statement. State tax efile Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included on your Form W-2. State tax efile Example. State tax efile You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. State tax efile Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. State tax efile 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 tax efile Long-term care services. State tax efile   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 tax efile This amount will be reported as wages on your Form W-2. State tax efile Retired public safety officers. State tax efile   If you are a retired public safety officer, do not include as medical expenses any health or long-term care insurance premiums that you elected to have paid with tax-free distributions from a retirement plan. State tax efile This applies only to distributions that would otherwise be included in income. State tax efile Health reimbursement arrangement (HRA). State tax efile   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. State tax efile This is because an HRA is funded solely by the employer. State tax efile Medicare A If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. State tax efile The payroll tax paid for Medicare A is not a medical expense. State tax efile 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 tax efile In this situation you can include the premiums you paid for Medicare A as a medical expense. State tax efile Medicare B Medicare B is a supplemental medical insurance. State tax efile Premiums you pay for Medicare B are a medical expense. State tax efile Check the information you received from the Social Security Administration to find out your premium. State tax efile Medicare D Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. State tax efile You can include as a medical expense premiums you pay for Medicare D. State tax efile Prepaid Insurance Premiums Premiums you pay before you are age 65 for insurance for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). State tax efile Unused Sick Leave Used To Pay Premiums You must include in gross income cash payments you receive at the time of retirement for unused sick leave. State tax efile 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 tax efile You can include this cost of continuing participation in the health plan as a medical expense. State tax efile 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 tax efile You cannot include this cost of continuing participation in that health plan as a medical expense. State tax efile Insurance Premiums You Cannot Include You cannot include premiums you pay for: Life insurance policies, Policies providing payment for loss of earnings, Policies for loss of life, limb, sight, etc. State tax efile , Policies that pay you a guaranteed amount each week for a stated number of weeks if you are hospitalized for sickness or injury, The part of your car insurance that provides medical insurance coverage for all persons injured in or by your car because the part of the premium providing insurance for you, your spouse, and your dependents is not stated separately from the part of the premium providing insurance for medical care for others, or Health or long-term care insurance if you elected to pay these premiums with tax-free distributions from a retirement plan made directly to the insurance provider and these distributions would otherwise have been included in income. State tax efile Taxes imposed by any governmental unit, such as Medicare taxes, are not insurance premiums. State tax efile Coverage for nondependents. State tax efile   Generally, you cannot deduct any additional premium you pay as the result of including on your policy someone who is not your spouse or dependent, even if that person is your child under age 27. State tax efile However, you can deduct the additional premium if that person is: Your child whom you do not claim as a dependent because of the rules for children of divorced or separated parents, Any person you could have claimed as a dependent on your return except that person received $3,900 or more of gross income or filed a joint return, or Any person you could have claimed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else's 2013 return. State tax efile  Also, if you had family coverage when you added this individual to your policy and your premiums did not increase, you can enter on Schedule A (Form 1040) the full amount of your medical and dental insurance premiums. State tax efile Intellectually and Developmentally Disabled, Special Home for You can include in medical expenses the cost of keeping a person who is intellectually and developmentally disabled in a special home, not the home of a relative, on the recommendation of a psychiatrist to help the person adjust from life in a mental hospital to community living. State tax efile Laboratory Fees You can include in medical expenses the amounts you pay for laboratory fees that are part of medical care. State tax efile Lactation Expenses See Breast Pumps and Supplies , earlier. State tax efile Lead-Based Paint Removal You can include in medical expenses the cost of removing lead-based paints from surfaces in your home to prevent a child who has or had lead poisoning from eating the paint. State tax efile These surfaces must be in poor repair (peeling or cracking) or within the child's reach. State tax efile The cost of repainting the scraped area is not a medical expense. State tax efile If, instead of removing the paint, you cover the area with wallboard or paneling, treat these items as capital expenses. State tax efile See Capital Expenses , earlier. State tax efile Do not include the cost of painting the wallboard as a medical expense. State tax efile Learning Disability See Special Education , later. State tax efile Legal Fees You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. State tax efile However, you cannot include in medical expenses fees for the management of a guardianship estate, fees for conducting the affairs of the person being treated, or other fees that are not necessary for medical care. State tax efile Lifetime Care—Advance Payments You can include in medical expenses a part of a life-care fee or “founder's fee” you pay either monthly or as a lump sum under an agreement with a retirement home. State tax efile The part of the payment you include is the amount properly allocable to medical care. State tax efile The agreement must require that you pay a specific fee as a condition for the home's promise to provide lifetime care that includes medical care. State tax efile You can use a statement from the retirement home to prove the amount properly allocable to medical care. State tax efile The statement must be based either on the home's prior experience or on information from a comparable home. State tax efile Dependents with disabilities. State tax efile   You can include in medical expenses advance payments to a private institution for lifetime care, treatment, and training of your physically or mentally impaired child upon your death or when you become unable to provide care. State tax efile The payments must be a condition for the institution's future acceptance of your child and must not be refundable. State tax efile Payments for future medical care. State tax efile   Generally, you cannot include in medical expenses current payments for medical care (including medical insurance) to be provided substantially beyond the end of the year. State tax efile This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care of the type described earlier. State tax efile Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if a principal reason for being there is to receive medical care. State tax efile See Nursing Home , later. State tax efile You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. State tax efile You can include the cost of such lodging while away from home if all of the following requirements are met. State tax efile The lodging is primarily for and essential to medical care. State tax efile 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 tax efile The lodging is not lavish or extravagant under the circumstances. State tax efile There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. State tax efile The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. State tax efile You can include lodging for a person traveling with the person receiving the medical care. State tax efile 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 tax efile Meals are not included. State tax efile Do not include the cost of lodging while away from home for medical treatment if that treatment is not received from a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital or if that lodging is not primarily for or essential to the medical care received. State tax efile Long-Term Care You can include in medical expenses amounts paid for qualified long-term care services and premiums paid for qualified long-term care insurance contracts. State tax efile Qualified Long-Term Care Services Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided pursuant to a plan of care prescribed by a licensed health care practitioner. State tax efile Chronically ill individual. State tax efile   An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions. State tax efile He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. State tax efile Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. State tax efile He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. State tax efile Maintenance and personal care services. State tax efile    Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment). State tax efile Qualified Long-Term Care Insurance Contracts A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. State tax efile The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. State tax efile The amount of qualified long-term care premiums you can include is limited. State tax efile You can include the following as medical expenses on Schedule A (Form 1040). State tax efile Qualified long-term care premiums up to the following amounts. State tax efile Age 40 or under – $360. State tax efile Age 41 to 50 – $680. State tax efile Age 51 to 60 – $1,360. State tax efile Age 61 to 70 – $3,640. State tax efile Age 71 or over – $4,550. State tax efile Unreimbursed expenses for qualified long-term care services. State tax efile Note. State tax efile The limit on premiums is for each person. State tax efile Also, if you are an eligible retired public safety officer, you cannot include premiums for long-term care insurance if you elected to pay these premiums with tax-free distributions from a qualified retirement plan made directly to the insurance provider and these distributions would otherwise have been included in your income. State tax efile Meals You can include in medical expenses the cost of meals at a hospital or similar institution if a principal reason for being there is to get medical care. State tax efile You cannot include in medical expenses the cost of meals that are not part of inpatient care. State tax efile Also see Weight-Loss Program and Nutritional Supplements , later. State tax efile Medical Conferences You can include in medical expenses amounts paid for admission and transportation to a medical conference if the medical conference concerns the chronic illness of yourself, your spouse, or your dependent. State tax efile The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent. State tax efile The majority of the time spent at the conference must be spent attending sessions on medical information. State tax efile The cost of meals and lodging while attending the conference is not deductible as a medical expense. State tax efile Medical Information Plan You can include in medical expenses amounts paid to a plan that keeps medical information in a computer data bank and retrieves and furnishes the information upon request to an attending physician. State tax efile Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. State tax efile A prescribed drug is one that requires a prescription by a doctor for its use by an individual. State tax efile You can also include amounts you pay for insulin. State tax efile Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. State tax efile Imported medicines and drugs. State tax efile   If you imported medicines or drugs from other countries, see Medicines and Drugs From Other Countries , under What Expenses Are Not Includible, later. State tax efile Nursing Home You can include in medical expenses the cost of medical care in a nursing home, home for the aged, or similar institution, for yourself, your spouse, or your dependents. State tax efile This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. State tax efile Do not include the cost of meals and lodging if the reason for being in the home is personal. State tax efile You can, however, include in medical expenses the part of the cost that is for medical or nursing care. State tax efile Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. State tax efile The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. State tax efile This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. State tax efile These services can be provided in your home or another care facility. State tax efile Generally, only the amount spent for nursing services is a medical expense. State tax efile If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. State tax efile For example, because of your medical condition you pay a visiting nurse $300 per week for medical and household services. State tax efile She spends 10% of her time doing household services such as washing dishes and laundry. State tax efile You can include only $270 per week as medical expenses. State tax efile The $30 (10% × $300) allocated to household services cannot be included. State tax efile However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. State tax efile See Maintenance and personal care services under Long-Term Care, earlier. State tax efile Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. State tax efile See Publication 503. State tax efile You can also include in medical expenses part of the amount you pay for that attendant's meals. State tax efile Divide the food expense among the household members to find the cost of the attendant's food. State tax efile Then divide that cost in the same manner as in the preceding paragraph. State tax efile If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. State tax efile This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. State tax efile Employment taxes. State tax efile   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for an attendant who provides medical care. State tax efile If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier. State tax efile For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. State tax efile Operations You can include in medical expenses amounts you pay for legal operations that are not for unnecessary cosmetic surgery. State tax efile See Cosmetic Surgery under What Expenses Are Not Includible, later. State tax efile Optometrist See Eyeglasses , earlier. State tax efile Organ Donors See Transplants , later. State tax efile Osteopath You can include in medical expenses amounts you pay to an osteopath for medical care. State tax efile Oxygen You can include in medical expenses amounts you pay for oxygen and oxygen equipment to relieve breathing problems caused by a medical condition. State tax efile Physical Examination You can include in medical expenses the amount you pay for an annual physical examination and diagnostic tests by a physician. State tax efile You do not have to be ill at the time of the examination. State tax efile Pregnancy Test Kit You can include in medical expenses the amount you pay to purchase a pregnancy test kit to determine if you are pregnant. State tax efile Prosthesis See Artificial Limb and Breast Reconstruction Surgery , earlier. State tax efile Psychiatric Care You can include in medical expenses amounts you pay for psychiatric care. State tax efile This includes the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care. State tax efile See Psychoanalysis, next, and Transportation , later. State tax efile Psychoanalysis You can include in medical expenses payments for psychoanalysis. State tax efile However, you cannot include payments for psychoanalysis that is part of required training to be a psychoanalyst. State tax efile Psychologist You can include in medical expenses amounts you pay to a psychologist for medical care. State tax efile Special Education You can include in medical expenses fees you pay on a doctor's recommendation for a child's tutoring by a teacher who is specially trained and qualified to work with children who have learning disabilities caused by mental or physical impairments, including nervous system disorders. State tax efile You can include in medical expenses the cost (tuition, meals, and lodging) of attending a school that furnishes special education to help a child to overcome learning disabilities. State tax efile A doctor must recommend that the child attend the school. State tax efile Overcoming the learning disabilities must be a principal reason for attending the school, and any ordinary education received must be incidental to the special education provided. State tax efile Special education includes: Teaching Braille to a visually impaired person, Teaching lip reading to a hearing disabled person, or Giving remedial language training to correct a condition caused by a birth defect. State tax efile Sterilization You can include in medical expenses the cost of a legal sterilization (a legally performed operation to make a person unable to have children). State tax efile Also see Vasectomy , later. State tax efile Stop-Smoking Programs You can include in medical expenses amounts you pay for a program to stop smoking. State tax efile However, you cannot include in medical expenses amounts you pay for drugs that do not require a prescription, such as nicotine gum or patches, that are designed to help stop smoking. State tax efile Surgery See Operations , earlier. State tax efile Telephone You can include in medical expenses the cost of special telephone equipment that lets a person who is deaf, hard of hearing or has a speech disability communicate over a regular telephone. State tax efile This includes teletypewriter (TTY) and telecommunications device for the deaf (TDD) equipment. State tax efile You can also include the cost of repairing the equipment. State tax efile Television You can include in medical expenses the cost of equipment that displays the audio part of television programs as subtitles for persons with a hearing disability. State tax efile This may be the cost of an adapter that attaches to a regular set. State tax efile It also may be the part of the cost of a specially equipped television that exceeds the cost of the same model regular television set. State tax efile Therapy You can include in medical expenses amounts you pay for therapy received as medical treatment. State tax efile Transplants You can include in medical expenses amounts paid for medical care you receive because you are a donor or a possible donor of a kidney or other organ. State tax efile This includes transportation. State tax efile You can include any expenses you pay for the medical care of a donor in connection with the donating of an organ. State tax efile This includes transportation. State tax efile Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. State tax efile 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 tax efile Car expenses. State tax efile   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. State tax efile You cannot include depreciation, insurance, general repair, or maintenance expenses. State tax efile   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents a mile. State tax efile    You can also include parking fees and tolls. State tax efile You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate. State tax efile Example. State tax efile In 2013, Bill Jones drove 2,800 miles for medical reasons. State tax efile He spent $500 for gas, $30 for oil, and $100 for tolls and parking. State tax efile He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. State tax efile He figures the actual expenses first. State tax efile He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. State tax efile He then figures the standard mileage amount. State tax efile He multiplies 2,800 miles by 24 cents a mile for a total of $672. State tax efile He then adds the $100 tolls and parking for a total of $772. State tax efile 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 tax efile Transportation expenses you cannot include. State tax efile    You cannot include in medical expenses the cost of transportation in the following situations. State tax efile Going to and from work, even if your condition requires an unusual means of transportation. State tax efile Travel for purely personal reasons to another city for an operation or other medical care. State tax efile Travel that is merely for the general improvement of one's health. State tax efile The costs of operating a specially equipped car for other than medical reasons. State tax efile Trips You can include in medical expenses amounts you pay for transportation to another city if the trip is primarily for, and essential to, receiving medical services. State tax efile You may be able to include up to $50 for each night for each person. State tax efile You can include lodging for a person traveling with the person receiving the medical care. State tax efile 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 tax efile Meals are not included. State tax efile See Lodging , earlier. State tax efile You cannot include in medical expenses a trip or vacation taken merely for a change in environment, improvement of morale, or general improvement of health, even if the trip is made on the advice of a doctor. State tax efile However, see Medical Conferences , earlier. State tax efile Tuition Under special circumstances, you can include charges for tuition in medical expenses. State tax efile See Special Education , earlier. State tax efile You can include charges for a health plan included in a lump-sum tuition fee if the charges are separately stated or can easily be obtained from the school. State tax efile Vasectomy You can include in medical expenses the amount you pay for a vasectomy. State tax efile Vision Correction Surgery See Eye Surgery , earlier. State tax efile Weight-Loss Program You can include in medical expenses amounts you pay to lose weight if it is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). State tax efile This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings. State tax efile You cannot include membership dues in a gym, health club, or spa as medical expenses, but you can include separate fees charged there for weight loss activities. State tax efile You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs. State tax efile You can include the cost of special food in medical expenses only if: The food does not satisfy normal nutritional needs, The food alleviates or treats an illness, and The need for the food is substantiated by a physician. State tax efile The amount you can include in medical expenses is limited to the amount by which the cost of the special food exceeds the cost of a normal diet. State tax efile See also Weight-Loss Program under What Expenses Are Not Includible, later. State tax efile Wheelchair You can include in medical expenses amounts you pay for a wheelchair used mainly for the relief of sickness or disability, and not just to provide transportation to and from work. State tax efile The cost of operating and maintaining the wheelchair is also a medical expense. State tax efile Wig You can include in medical expenses the cost of a wig purchased upon the advice of a physician for the mental health of a patient who has lost all of his or her hair from disease. State tax efile X-ray You can include in medical expenses amounts you pay for X-rays for medical reasons. State tax efile What Expenses Are Not Includible? Following is a list of some items that you cannot include in figuring your medical expense deduction. State tax efile The items are listed in alphabetical order. State tax efile Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby You cannot include in medical expenses amounts you pay for the care of children, even if the expenses enable you, your spouse, or your dependent to get medical or dental treatment. State tax efile Also, any expense allowed as a childcare credit cannot be treated as an expense paid for medical care. State tax efile Controlled Substances You cannot include in medical expenses amounts you pay for controlled substances (such as marijuana, laetrile, etc. State tax efile ), even if such substances are legalized by state law. State tax efile Such substances are not legal under federal law and cannot be included in medical expenses. State tax efile Cosmetic Surgery Generally, you cannot include in medical expenses the amount you pay for unnecessary cosmetic surgery. State tax efile This includes any procedure that is directed at improving the patient's appearance and does not meaningfully promote the proper function of the body or prevent or treat illness or disease. State tax efile You generally cannot include in medical expenses the amount you pay for procedures such as face lifts, hair transplants, hair removal (electrolysis), and liposuction. State tax efile You can include in medical expenses the amount you pay for cosmetic surgery if it is necessary to improve a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease. State tax efile Example. State tax efile An individual undergoes surgery that removes a breast as part of treatment for cancer. State tax efile She pays a surgeon to reconstruct the breast. State tax efile The surgery to reconstruct the breast corrects a deformity directly related to the disease. State tax efile The cost of the surgery is includible in her medical expenses. State tax efile Dancing Lessons You cannot include in medical expenses the cost of dancing lessons, swimming lessons, etc. State tax efile , even if they are recommended by a doctor, if they are only for the improvement of general health. State tax efile Diaper Service You cannot include in medical expenses the amount you pay for diapers or diaper services, unless they are needed to relieve the effects of a particular disease. State tax efile Electrolysis or Hair Removal See Cosmetic Surgery , earlier. State tax efile Flexible Spending Account You cannot include in medical expenses amounts for which you are fully reimbursed by your flexible spending account if you contribute a part of your income on a pre-tax basis to pay for the qualified benefit. State tax efile Funeral Expenses You cannot include in medical expenses amounts you pay for funerals. State tax efile Future Medical Care Generally, you cannot include in medical expenses current payments for medical care (including medical insurance) to be provided substantially beyond the end of the year. State tax efile This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care or long-term care of the type described at Lifetime Care—Advance Payments or Long-Term Care, earlier under What Medical Expenses Are Includible. State tax efile Hair Transplant See Cosmetic Surgery , earlier. State tax efile Health Club Dues You cannot include in medical expenses health club dues or amounts paid to improve one's general health or to relieve physical or mental discomfort not related to a particular medical condition. State tax efile You cannot include in medical expenses the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. State tax efile Health Coverage Tax Credit You cannot include in medical expenses amounts you pay for health insurance that you use in figuring your health coverage tax credit. State tax efile For more information, see Health Coverage Tax Credit , later. State tax efile Health Savings Accounts You cannot include in medical expenses any payment or distribution for medical expenses out of a health savings account. State tax efile Contributions to health savings accounts are deducted separately. State tax efile See Publication 969. State tax efile Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. State tax efile This is a personal expense that is not deductible. State tax efile However, you may be able to include certain expenses paid to a person providing nursing-type services. State tax efile For more information, see Nursing Services , earlier under What Medical Expenses Are Includible. State tax efile Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. State tax efile For more information, see Long-Term Care , earlier under What Medical Expenses Are Includible. State tax efile Illegal Operations and Treatments You cannot include in medical expenses amounts you pay for illegal operations, treatments, or controlled substances whether rendered or prescribed by licensed or unlicensed practitioners. State tax efile Insurance Premiums See Insurance Premiums under What Medical Expenses Are Includible, earlier. State tax efile Maternity Clothes You cannot include in medical expenses amounts you pay for maternity clothes. State tax efile Medical Savings Account (MSA) You cannot include in medical expenses amounts you contribute to an Archer MSA. State tax efile You cannot include expenses you pay for with a tax-free distribution from your Archer MSA. State tax efile You also cannot use other funds equal to the amount of the distribution and include the expenses. State tax efile For more information on Archer MSAs, see Publication 969. State tax efile Medicines and Drugs From Other Countries In general, you cannot include in your medical expenses the cost of a prescribed drug brought in (or ordered shipped) from another country. State tax efile You can only include the cost of a drug that was imported legally. State tax efile For example, you can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals. State tax efile You can include the cost of a prescribed drug you purchase and consume in another country if the drug is legal in both the other country and the United States. State tax efile Nonprescription Drugs and Medicines Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. State tax efile Example. State tax efile Your doctor recommends that you take aspirin. State tax efile Because aspirin is a drug that does not require a physician's prescription, you cannot include its cost in your medical expenses. State tax efile Nutritional Supplements You cannot include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. State tax efile unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. State tax efile Otherwise, these items are taken to maintain your ordinary good health, and are not for medical care. State tax efile Personal Use Items You cannot include in medical expenses the cost of an item ordinarily used for personal, living, or family purposes unless it is used primarily to prevent or alleviate a physical or mental defect or illness. State tax efile For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense. State tax efile In order to accommodate an individual with a physical defect, you may have to purchase an item ordinarily used as a personal, living, or family item in a special form. State tax efile You can include the excess of the cost of the item in a special form over the cost of the item in normal form as a medical expense. State tax efile (See Braille Books and Magazines under What Medical Expenses Are Includible, earlier. State tax efile ) Swimming Lessons See Dancing Lessons , earlier. State tax efile Teeth Whitening You cannot include in medical expenses amounts paid to whiten teeth. State tax efile See Cosmetic Surgery , earlier. State tax efile Veterinary Fees You generally cannot include veterinary fees in your medical expenses, but see Guide Dog or Other Service Animal under What Medical Expenses Are Includible, earlier. State tax efile Weight-Loss Program You cannot include in medical expenses the cost of a weight-loss program if the purpose of the weight loss is the improvement of appearance, general health, or sense of well-being. State tax efile You cannot include amounts you pay to lose weight unless the weight loss is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). State tax efile If the weight-loss treatment is not for a specific disease diagnosed by a physician, you cannot include either the fees you pay for membership in a weight reduction group or fees for attendance at periodic meetings. State tax efile Also, you cannot include membership dues in a gym, health club, or spa. State tax efile You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs. State tax efile See Weight-Loss Program under What Medical Expenses Are Includible, earlier. State tax efile How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the tax year for which you received no insurance or other reimbursement. State tax efile 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 tax efile This includes payments from Medicare. State tax efile Even if a policy provides reimbursement only for certain specific medical expenses, you must use amounts you receive from that policy to reduce your total medical expenses, including those it does not reimburse. State tax efile Example. State tax efile You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. State tax efile The insurance you receive for the hospital and doctors' bills is more than their charges. State tax efile 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 tax efile Health reimbursement arrange