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Www 1040ez Publication 502 - Main Content Table of Contents What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. Www 1040ez 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. Www 1040ez These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. Www 1040ez They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. Www 1040ez Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Www 1040ez They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. Www 1040ez 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. Www 1040ez Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. Www 1040ez 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. Www 1040ez (But see Decedent under Whose Medical Expenses Can You Include, for an exception. Www 1040ez ) If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Www 1040ez 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. Www 1040ez 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. Www 1040ez 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. Www 1040ez S. Www 1040ez Individual Income Tax Return, for the year in which you overlooked the expense. Www 1040ez Do not claim the expense on this year's return. Www 1040ez 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. Www 1040ez You cannot include medical expenses that were paid by insurance companies or other sources. Www 1040ez This is true whether the payments were made directly to you, to the patient, or to the provider of the medical services. Www 1040ez Separate returns. Www 1040ez   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. Www 1040ez 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. Www 1040ez Community property states. Www 1040ez   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. Www 1040ez Generally, each of you should include half the expenses. Www 1040ez If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. Www 1040ez If you live in a community property state and are not filing a joint return, see Publication 555, Community Property. Www 1040ez 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. Www 1040ez 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. Www 1040ez 5% of your AGI. Www 1040ez Example. Www 1040ez You are unmarried and were born after January 2, 1949, and your AGI is $40,000, 10% of which is $4,000. Www 1040ez You paid medical expenses of $2,500. Www 1040ez You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. Www 1040ez 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. Www 1040ez There are different rules for decedents and for individuals who are the subject of multiple support agreements. Www 1040ez See Support claimed under a multiple support agreement , later under Qualifying Relative. Www 1040ez Spouse You can include medical expenses you paid for your spouse. Www 1040ez 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. Www 1040ez Example 1. Www 1040ez Mary received medical treatment before she married Bill. Www 1040ez Bill paid for the treatment after they married. Www 1040ez Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. Www 1040ez If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. Www 1040ez Mary would include the amounts she paid during the year in her separate return. Www 1040ez If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. Www 1040ez Example 2. Www 1040ez This year, John paid medical expenses for his wife Louise, who died last year. Www 1040ez John married Belle this year and they file a joint return. Www 1040ez 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. Www 1040ez Dependent You can include medical expenses you paid for your dependent. Www 1040ez 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. Www 1040ez A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. Www 1040ez The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. Www 1040ez S. Www 1040ez citizen or national or a resident of the United States, Canada, or Mexico. Www 1040ez If your qualifying child was adopted, see Exception for adopted child , later. Www 1040ez 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. Www 1040ez Exception for adopted child. Www 1040ez   If you are a U. Www 1040ez S. Www 1040ez 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. Www 1040ez S. Www 1040ez citizen or national, or a resident of the United States, Canada, or Mexico. Www 1040ez 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. Www 1040ez Adopted child. Www 1040ez   A legally adopted child is treated as your own child. Www 1040ez This child includes a child lawfully placed with you for legal adoption. Www 1040ez   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. Www 1040ez   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. Www 1040ez   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. Www 1040ez    You may be able to take a credit for other expenses related to an adoption. Www 1040ez See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Www 1040ez Child of divorced or separated parents. Www 1040ez   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. Www 1040ez 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. Www 1040ez This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). Www 1040ez 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. Www 1040ez 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. Www 1040ez Support claimed under a multiple support agreement. Www 1040ez   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. Www 1040ez 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. Www 1040ez   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. Www 1040ez However, you can include the entire unreimbursed amount you paid for medical expenses. Www 1040ez Example. Www 1040ez You and your three brothers each provide one-fourth of your mother's total support. Www 1040ez Under a multiple support agreement, you treat your mother as your dependent. Www 1040ez You paid all of her medical expenses. Www 1040ez Your brothers repaid you for three-fourths of these expenses. Www 1040ez In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. Www 1040ez Your brothers cannot include any part of the expenses. Www 1040ez 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. Www 1040ez 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. Www 1040ez This includes expenses for the decedent's spouse and dependents as well as for the decedent. Www 1040ez 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. Www 1040ez The expenses must be paid within the 1-year period beginning with the day after the date of death. Www 1040ez 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. Www 1040ez 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. Www 1040ez 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. Www 1040ez 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. Www 1040ez Example. Www 1040ez John properly filed his 2012 income tax return. Www 1040ez He died in 2013 with unpaid medical expenses of $1,500 from 2012 and $1,800 in 2013. Www 1040ez 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. Www 1040ez The $1,800 of medical expenses from 2013 can be included on the decedent's final return for 2013. Www 1040ez 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. Www 1040ez 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. Www 1040ez What Medical Expenses Are Includible? Following is a list of items that you can include in figuring your medical expense deduction. Www 1040ez The items are listed in alphabetical order. Www 1040ez This list does not include all possible medical expenses. Www 1040ez To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. Www 1040ez Abortion You can include in medical expenses the amount you pay for a legal abortion. Www 1040ez Acupuncture You can include in medical expenses the amount you pay for acupuncture. Www 1040ez Alcoholism You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for alcohol addiction. Www 1040ez This includes meals and lodging provided by the center during treatment. Www 1040ez 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. Www 1040ez Ambulance You can include in medical expenses amounts you pay for ambulance service. Www 1040ez Annual Physical Examination See Physical Examination , later. Www 1040ez Artificial Limb You can include in medical expenses the amount you pay for an artificial limb. Www 1040ez Artificial Teeth You can include in medical expenses the amount you pay for artificial teeth. Www 1040ez Bandages You can include in medical expenses the cost of medical supplies such as bandages. Www 1040ez Birth Control Pills You can include in medical expenses the amount you pay for birth control pills prescribed by a doctor. Www 1040ez Body Scan You can include in medical expenses the cost of an electronic body scan. Www 1040ez 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. Www 1040ez Breast Pumps and Supplies You can include in medical expenses the cost of breast pumps and supplies that assist lactation. Www 1040ez 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. Www 1040ez See Cosmetic Surgery , later. Www 1040ez 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. Www 1040ez The cost of permanent improvements that increase the value of your property may be partly included as a medical expense. Www 1040ez The cost of the improvement is reduced by the increase in the value of your property. Www 1040ez The difference is a medical expense. Www 1040ez If the value of your property is not increased by the improvement, the entire cost is included as a medical expense. Www 1040ez 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. Www 1040ez These improvements include, but are not limited to, the following items. Www 1040ez Constructing entrance or exit ramps for your home. Www 1040ez Widening doorways at entrances or exits to your home. Www 1040ez Widening or otherwise modifying hallways and interior doorways. Www 1040ez Installing railings, support bars, or other modifications to bathrooms. Www 1040ez Lowering or modifying kitchen cabinets and equipment. Www 1040ez Moving or modifying electrical outlets and fixtures. Www 1040ez Installing porch lifts and other forms of lifts (but elevators generally add value to the house). Www 1040ez Modifying fire alarms, smoke detectors, and other warning systems. Www 1040ez Modifying stairways. Www 1040ez Adding handrails or grab bars anywhere (whether or not in bathrooms). Www 1040ez Modifying hardware on doors. Www 1040ez Modifying areas in front of entrance and exit doorways. Www 1040ez Grading the ground to provide access to the residence. Www 1040ez Only reasonable costs to accommodate a home to a disabled condition are considered medical care. Www 1040ez Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. Www 1040ez Capital expense worksheet. Www 1040ez   Use Worksheet A to figure the amount of your capital expense to include in your medical expenses. Www 1040ez Worksheet A. Www 1040ez Capital Expense Worksheet Instructions: Use this worksheet to figure the amount, if any, of your medical expenses due to a home improvement. Www 1040ez 1. Www 1040ez Enter the amount you paid for the home improvement 1. Www 1040ez   2. Www 1040ez Enter the value of your home immediately after the improvement 2. Www 1040ez       3. Www 1040ez Enter the value of your home immediately before the improvement 3. Www 1040ez       4. Www 1040ez Subtract line 3 from line 2. Www 1040ez This is the increase in the value of your home due to the improvement 4. Www 1040ez     • If line 4 is more than or equal to line 1, you have no medical expenses due to the home improvement; stop here. Www 1040ez       • If line 4 is less than line 1, go to line 5. Www 1040ez     5. Www 1040ez Subtract line 4 from line 1. Www 1040ez These are your medical expenses due to the home improvement 5. Www 1040ez   Operation and upkeep. Www 1040ez   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. Www 1040ez This rule applies even if none or only part of the original cost of the capital asset qualified as a medical care expense. Www 1040ez Improvements to property rented by a person with a disability. Www 1040ez   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. Www 1040ez Example. Www 1040ez John has arthritis and a heart condition. Www 1040ez He cannot climb stairs or get into a bathtub. Www 1040ez On his doctor's advice, he installs a bathroom with a shower stall on the first floor of his two-story rented house. Www 1040ez The landlord did not pay any of the cost of buying and installing the special plumbing and did not lower the rent. Www 1040ez John can include in medical expenses the entire amount he paid. Www 1040ez 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. Www 1040ez Special design. Www 1040ez   You can include in medical expenses the difference between the cost of a regular car and a car specially designed to hold a wheelchair. Www 1040ez Cost of operation. Www 1040ez   The includible costs of using a car for medical reasons are explained under Transportation , later. Www 1040ez Chiropractor You can include in medical expenses fees you pay to a chiropractor for medical care. Www 1040ez Christian Science Practitioner You can include in medical expenses fees you pay to Christian Science practitioners for medical care. Www 1040ez Contact Lenses You can include in medical expenses amounts you pay for contact lenses needed for medical reasons. Www 1040ez You can also include the cost of equipment and materials required for using contact lenses, such as saline solution and enzyme cleaner. Www 1040ez See Eyeglasses and Eye Surgery , later. Www 1040ez Crutches You can include in medical expenses the amount you pay to buy or rent crutches. Www 1040ez Dental Treatment You can include in medical expenses the amounts you pay for the prevention and alleviation of dental disease. Www 1040ez 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. Www 1040ez Treatment to alleviate dental disease include services of a dentist for procedures such as X-rays, fillings, braces, extractions, dentures, and other dental ailments. Www 1040ez But see Teeth Whitening under What Expenses Are Not Includible, later. Www 1040ez Diagnostic Devices You can include in medical expenses the cost of devices used in diagnosing and treating illness and disease. Www 1040ez Example. Www 1040ez You have diabetes and use a blood sugar test kit to monitor your blood sugar level. Www 1040ez You can include the cost of the blood sugar test kit in your medical expenses. Www 1040ez 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. Www 1040ez (See Publication 503, Child and Dependent Care Expenses. Www 1040ez ) 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. Www 1040ez Drug Addiction You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for drug addiction. Www 1040ez This includes meals and lodging at the center during treatment. Www 1040ez Drugs See Medicines , later. Www 1040ez Eye Exam You can include in medical expenses the amount you pay for eye examinations. Www 1040ez Eyeglasses You can include in medical expenses amounts you pay for eyeglasses and contact lenses needed for medical reasons. Www 1040ez See Contact Lenses , earlier, for more information. Www 1040ez 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. Www 1040ez Fertility Enhancement You can include in medical expenses the cost of the following procedures to overcome an inability to have children. Www 1040ez Procedures such as in vitro fertilization (including temporary storage of eggs or sperm). Www 1040ez Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children. Www 1040ez Founder's Fee See Lifetime Care—Advance Payments , later. Www 1040ez 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. Www 1040ez 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. Www 1040ez 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. Www 1040ez 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. Www 1040ez These amounts are treated as medical insurance premiums. Www 1040ez See Insurance Premiums , later. Www 1040ez Hearing Aids You can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it. Www 1040ez Home Care See Nursing Services , later. Www 1040ez Home Improvements See Capital Expenses , earlier. Www 1040ez 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. Www 1040ez This includes amounts paid for meals and lodging. Www 1040ez Also see Lodging , later. Www 1040ez Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Www 1040ez 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). Www 1040ez See Qualified Long-Term Care Insurance Contracts under Long-Term Care, later. Www 1040ez 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. Www 1040ez The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. Www 1040ez Health coverage tax credit. Www 1040ez   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. Www 1040ez 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. Www 1040ez S. Www 1040ez Treasury–HCTC,” or Any health coverage tax credit advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Www 1040ez 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. Www 1040ez 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. Www 1040ez Example. Www 1040ez You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. Www 1040ez Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. Www 1040ez 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. Www 1040ez Long-term care services. Www 1040ez   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. Www 1040ez This amount will be reported as wages on your Form W-2. Www 1040ez Retired public safety officers. Www 1040ez   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. Www 1040ez This applies only to distributions that would otherwise be included in income. Www 1040ez Health reimbursement arrangement (HRA). Www 1040ez   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. Www 1040ez This is because an HRA is funded solely by the employer. Www 1040ez 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. Www 1040ez The payroll tax paid for Medicare A is not a medical expense. Www 1040ez 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. Www 1040ez In this situation you can include the premiums you paid for Medicare A as a medical expense. Www 1040ez Medicare B Medicare B is a supplemental medical insurance. Www 1040ez Premiums you pay for Medicare B are a medical expense. Www 1040ez Check the information you received from the Social Security Administration to find out your premium. Www 1040ez Medicare D Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. Www 1040ez You can include as a medical expense premiums you pay for Medicare D. Www 1040ez 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). Www 1040ez 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. Www 1040ez 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. Www 1040ez You can include this cost of continuing participation in the health plan as a medical expense. Www 1040ez 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. Www 1040ez You cannot include this cost of continuing participation in that health plan as a medical expense. Www 1040ez 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. Www 1040ez , 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. Www 1040ez Taxes imposed by any governmental unit, such as Medicare taxes, are not insurance premiums. Www 1040ez Coverage for nondependents. Www 1040ez   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. Www 1040ez 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. Www 1040ez  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. Www 1040ez 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. Www 1040ez Laboratory Fees You can include in medical expenses the amounts you pay for laboratory fees that are part of medical care. Www 1040ez Lactation Expenses See Breast Pumps and Supplies , earlier. Www 1040ez 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. Www 1040ez These surfaces must be in poor repair (peeling or cracking) or within the child's reach. Www 1040ez The cost of repainting the scraped area is not a medical expense. Www 1040ez If, instead of removing the paint, you cover the area with wallboard or paneling, treat these items as capital expenses. Www 1040ez See Capital Expenses , earlier. Www 1040ez Do not include the cost of painting the wallboard as a medical expense. Www 1040ez Learning Disability See Special Education , later. Www 1040ez Legal Fees You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. Www 1040ez 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. Www 1040ez 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. Www 1040ez The part of the payment you include is the amount properly allocable to medical care. Www 1040ez 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. Www 1040ez You can use a statement from the retirement home to prove the amount properly allocable to medical care. Www 1040ez The statement must be based either on the home's prior experience or on information from a comparable home. Www 1040ez Dependents with disabilities. Www 1040ez   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. Www 1040ez The payments must be a condition for the institution's future acceptance of your child and must not be refundable. Www 1040ez Payments for future medical care. Www 1040ez   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. Www 1040ez This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care of the type described earlier. Www 1040ez 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. Www 1040ez See Nursing Home , later. Www 1040ez You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. Www 1040ez You can include the cost of such lodging while away from home if all of the following requirements are met. Www 1040ez The lodging is primarily for and essential to medical care. Www 1040ez 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. Www 1040ez The lodging is not lavish or extravagant under the circumstances. Www 1040ez There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Www 1040ez The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. Www 1040ez You can include lodging for a person traveling with the person receiving the medical care. Www 1040ez 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. Www 1040ez Meals are not included. Www 1040ez 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. Www 1040ez 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. Www 1040ez 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. Www 1040ez Chronically ill individual. Www 1040ez   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. Www 1040ez 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. Www 1040ez Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Www 1040ez He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Www 1040ez Maintenance and personal care services. Www 1040ez    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). Www 1040ez 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. Www 1040ez 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. Www 1040ez The amount of qualified long-term care premiums you can include is limited. Www 1040ez You can include the following as medical expenses on Schedule A (Form 1040). Www 1040ez Qualified long-term care premiums up to the following amounts. Www 1040ez Age 40 or under – $360. Www 1040ez Age 41 to 50 – $680. Www 1040ez Age 51 to 60 – $1,360. Www 1040ez Age 61 to 70 – $3,640. Www 1040ez Age 71 or over – $4,550. Www 1040ez Unreimbursed expenses for qualified long-term care services. Www 1040ez Note. Www 1040ez The limit on premiums is for each person. Www 1040ez 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. Www 1040ez 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. Www 1040ez You cannot include in medical expenses the cost of meals that are not part of inpatient care. Www 1040ez Also see Weight-Loss Program and Nutritional Supplements , later. Www 1040ez 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. Www 1040ez The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent. Www 1040ez The majority of the time spent at the conference must be spent attending sessions on medical information. Www 1040ez The cost of meals and lodging while attending the conference is not deductible as a medical expense. Www 1040ez 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. Www 1040ez Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. Www 1040ez A prescribed drug is one that requires a prescription by a doctor for its use by an individual. Www 1040ez You can also include amounts you pay for insulin. Www 1040ez Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Www 1040ez Imported medicines and drugs. Www 1040ez   If you imported medicines or drugs from other countries, see Medicines and Drugs From Other Countries , under What Expenses Are Not Includible, later. Www 1040ez 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. Www 1040ez This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. Www 1040ez Do not include the cost of meals and lodging if the reason for being in the home is personal. Www 1040ez You can, however, include in medical expenses the part of the cost that is for medical or nursing care. Www 1040ez Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. Www 1040ez The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. Www 1040ez 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. Www 1040ez These services can be provided in your home or another care facility. Www 1040ez Generally, only the amount spent for nursing services is a medical expense. Www 1040ez 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. Www 1040ez For example, because of your medical condition you pay a visiting nurse $300 per week for medical and household services. Www 1040ez She spends 10% of her time doing household services such as washing dishes and laundry. Www 1040ez You can include only $270 per week as medical expenses. Www 1040ez The $30 (10% × $300) allocated to household services cannot be included. Www 1040ez However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Www 1040ez See Maintenance and personal care services under Long-Term Care, earlier. Www 1040ez 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. Www 1040ez See Publication 503. Www 1040ez You can also include in medical expenses part of the amount you pay for that attendant's meals. Www 1040ez Divide the food expense among the household members to find the cost of the attendant's food. Www 1040ez Then divide that cost in the same manner as in the preceding paragraph. Www 1040ez If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. Www 1040ez This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. Www 1040ez Employment taxes. Www 1040ez   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. Www 1040ez 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. Www 1040ez For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. Www 1040ez Operations You can include in medical expenses amounts you pay for legal operations that are not for unnecessary cosmetic surgery. Www 1040ez See Cosmetic Surgery under What Expenses Are Not Includible, later. Www 1040ez Optometrist See Eyeglasses , earlier. Www 1040ez Organ Donors See Transplants , later. Www 1040ez Osteopath You can include in medical expenses amounts you pay to an osteopath for medical care. Www 1040ez Oxygen You can include in medical expenses amounts you pay for oxygen and oxygen equipment to relieve breathing problems caused by a medical condition. Www 1040ez Physical Examination You can include in medical expenses the amount you pay for an annual physical examination and diagnostic tests by a physician. Www 1040ez You do not have to be ill at the time of the examination. Www 1040ez 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. Www 1040ez Prosthesis See Artificial Limb and Breast Reconstruction Surgery , earlier. Www 1040ez Psychiatric Care You can include in medical expenses amounts you pay for psychiatric care. Www 1040ez This includes the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care. Www 1040ez See Psychoanalysis, next, and Transportation , later. Www 1040ez Psychoanalysis You can include in medical expenses payments for psychoanalysis. Www 1040ez However, you cannot include payments for psychoanalysis that is part of required training to be a psychoanalyst. Www 1040ez Psychologist You can include in medical expenses amounts you pay to a psychologist for medical care. Www 1040ez 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. Www 1040ez 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. Www 1040ez A doctor must recommend that the child attend the school. Www 1040ez 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. Www 1040ez 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. Www 1040ez 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). Www 1040ez Also see Vasectomy , later. Www 1040ez Stop-Smoking Programs You can include in medical expenses amounts you pay for a program to stop smoking. Www 1040ez 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. Www 1040ez Surgery See Operations , earlier. Www 1040ez 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. Www 1040ez This includes teletypewriter (TTY) and telecommunications device for the deaf (TDD) equipment. Www 1040ez You can also include the cost of repairing the equipment. Www 1040ez 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. Www 1040ez This may be the cost of an adapter that attaches to a regular set. Www 1040ez 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. Www 1040ez Therapy You can include in medical expenses amounts you pay for therapy received as medical treatment. Www 1040ez 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. Www 1040ez This includes transportation. Www 1040ez You can include any expenses you pay for the medical care of a donor in connection with the donating of an organ. Www 1040ez This includes transportation. Www 1040ez Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Www 1040ez 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. Www 1040ez Car expenses. Www 1040ez   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. Www 1040ez You cannot include depreciation, insurance, general repair, or maintenance expenses. Www 1040ez   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. Www 1040ez    You can also include parking fees and tolls. Www 1040ez You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate. Www 1040ez Example. Www 1040ez In 2013, Bill Jones drove 2,800 miles for medical reasons. Www 1040ez He spent $500 for gas, $30 for oil, and $100 for tolls and parking. Www 1040ez He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. Www 1040ez He figures the actual expenses first. Www 1040ez He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. Www 1040ez He then figures the standard mileage amount. Www 1040ez He multiplies 2,800 miles by 24 cents a mile for a total of $672. Www 1040ez He then adds the $100 tolls and parking for a total of $772. Www 1040ez 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. Www 1040ez Transportation expenses you cannot include. Www 1040ez    You cannot include in medical expenses the cost of transportation in the following situations. Www 1040ez Going to and from work, even if your condition requires an unusual means of transportation. Www 1040ez Travel for purely personal reasons to another city for an operation or other medical care. Www 1040ez Travel that is merely for the general improvement of one's health. Www 1040ez The costs of operating a specially equipped car for other than medical reasons. Www 1040ez 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. Www 1040ez You may be able to include up to $50 for each night for each person. Www 1040ez You can include lodging for a person traveling with the person receiving the medical care. Www 1040ez 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. Www 1040ez Meals are not included. Www 1040ez See Lodging , earlier. Www 1040ez 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. Www 1040ez However, see Medical Conferences , earlier. Www 1040ez Tuition Under special circumstances, you can include charges for tuition in medical expenses. Www 1040ez See Special Education , earlier. Www 1040ez 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. Www 1040ez Vasectomy You can include in medical expenses the amount you pay for a vasectomy. Www 1040ez Vision Correction Surgery See Eye Surgery , earlier. Www 1040ez 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). Www 1040ez This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings. Www 1040ez 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. Www 1040ez 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. Www 1040ez 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. Www 1040ez 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. Www 1040ez See also Weight-Loss Program under What Expenses Are Not Includible, later. Www 1040ez 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. Www 1040ez The cost of operating and maintaining the wheelchair is also a medical expense. Www 1040ez 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. Www 1040ez X-ray You can include in medical expenses amounts you pay for X-rays for medical reasons. Www 1040ez What Expenses Are Not Includible? Following is a list of some items that you cannot include in figuring your medical expense deduction. Www 1040ez The items are listed in alphabetical order. Www 1040ez 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. Www 1040ez Also, any expense allowed as a childcare credit cannot be treated as an expense paid for medical care. Www 1040ez Controlled Substances You cannot include in medical expenses amounts you pay for controlled substances (such as marijuana, laetrile, etc. Www 1040ez ), even if such substances are legalized by state law. Www 1040ez Such substances are not legal under federal law and cannot be included in medical expenses. Www 1040ez Cosmetic Surgery Generally, you cannot include in medical expenses the amount you pay for unnecessary cosmetic surgery. Www 1040ez 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. Www 1040ez You generally cannot include in medical expenses the amount you pay for procedures such as face lifts, hair transplants, hair removal (electrolysis), and liposuction. Www 1040ez 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. Www 1040ez Example. Www 1040ez An individual undergoes surgery that removes a breast as part of treatment for cancer. Www 1040ez She pays a surgeon to reconstruct the breast. Www 1040ez The surgery to reconstruct the breast corrects a deformity directly related to the disease. Www 1040ez The cost of the surgery is includible in her medical expenses. Www 1040ez Dancing Lessons You cannot include in medical expenses the cost of dancing lessons, swimming lessons, etc. Www 1040ez , even if they are recommended by a doctor, if they are only for the improvement of general health. Www 1040ez 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. Www 1040ez Electrolysis or Hair Removal See Cosmetic Surgery , earlier. Www 1040ez 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. Www 1040ez Funeral Expenses You cannot include in medical expenses amounts you pay for funerals. Www 1040ez 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. Www 1040ez 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. Www 1040ez Hair Transplant See Cosmetic Surgery , earlier. Www 1040ez 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. Www 1040ez You cannot include in medical expenses the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. Www 1040ez 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. Www 1040ez For more information, see Health Coverage Tax Credit , later. Www 1040ez Health Savings Accounts You cannot include in medical expenses any payment or distribution for medical expenses out of a health savings account. Www 1040ez Contributions to health savings accounts are deducted separately. Www 1040ez See Publication 969. Www 1040ez Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. Www 1040ez This is a personal expense that is not deductible. Www 1040ez However, you may be able to include certain expenses paid to a person providing nursing-type services. Www 1040ez For more information, see Nursing Services , earlier under What Medical Expenses Are Includible. Www 1040ez Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Www 1040ez For more information, see Long-Term Care , earlier under What Medical Expenses Are Includible. Www 1040ez 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. Www 1040ez Insurance Premiums See Insurance Premiums under What Medical Expenses Are Includible, earlier. Www 1040ez Maternity Clothes You cannot include in medical expenses amounts you pay for maternity clothes. Www 1040ez Medical Savings Account (MSA) You cannot include in medical expenses amounts you contribute to an Archer MSA. Www 1040ez You cannot include expenses you pay for with a tax-free distribution from your Archer MSA. Www 1040ez You also cannot use other funds equal to the amount of the distribution and include the expenses. Www 1040ez For more information on Archer MSAs, see Publication 969. Www 1040ez 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. Www 1040ez You can only include the cost of a drug that was imported legally. Www 1040ez For example, you can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals. Www 1040ez 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. Www 1040ez Nonprescription Drugs and Medicines Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Www 1040ez Example. Www 1040ez Your doctor recommends that you take aspirin. Www 1040ez Because aspirin is a drug that does not require a physician's prescription, you cannot include its cost in your medical expenses. Www 1040ez Nutritional Supplements You cannot include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. Www 1040ez unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. Www 1040ez Otherwise, these items are taken to maintain your ordinary good health, and are not for medical care. Www 1040ez 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. Www 1040ez For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense. Www 1040ez 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. Www 1040ez 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. Www 1040ez (See Braille Books and Magazines under What Medical Expenses Are Includible, earlier. Www 1040ez ) Swimming Lessons See Dancing Lessons , earlier. Www 1040ez Teeth Whitening You cannot include in medical expenses amounts paid to whiten teeth. Www 1040ez See Cosmetic Surgery , earlier. Www 1040ez 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. Www 1040ez 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. Www 1040ez 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). Www 1040ez 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. Www 1040ez Also, you cannot include membership dues in a gym, health club, or spa. Www 1040ez 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. Www 1040ez See Weight-Loss Program under What Medical Expenses Are Includible, earlier. Www 1040ez 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. Www 1040ez 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. Www 1040ez This includes payments from Medicare. Www 1040ez 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. Www 1040ez Example. Www 1040ez You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. Www 1040ez The insurance you receive for the hospital and doctors' bills is more than their charges. Www 1040ez 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. Www 1040ez Health reimbursement arrange
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Understanding Your CP74 Notice

You are re-certified for EITC. You don't have to fill out Form 8862, Information To Claim Earned Income Credit After Disallowance, in the future. You'll receive your EIC refund within 6 weeks as long as you don't owe other tax or debts we're required to collect.


What you need to do

  • You don’t need to take further action.

You may want to

  • Keep a copy of this notice for your records

Answers to Common Questions

What if I don't receive my refund within 6 weeks?
Call us for assistance at the toll-free telephone number listed in the top right corner of your notice, if you haven't received your refund within 6 weeks.


Tips for next year

Consider filing your taxes electronically. Filing online can help you to avoid mistakes and to find credits and deductions for which you may qualify. In many cases, you can file electronically for free. Learn more about e-file.

Page Last Reviewed or Updated: 06-Mar-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Www 1040ez

Www 1040ez Index A Actividades Pasivas , Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos Adopción, hijo de, Hijo adoptivo. Www 1040ez Anexos C, Empleado estatutario. Www 1040ez , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. Www 1040ez C-EZ, Empleado estatutario. Www 1040ez , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. Www 1040ez EIC, Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. Www 1040ez , Anexo EIC SE, Miembro del clero. Www 1040ez , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. Www 1040ez Anualidades, Cálculo del ingreso del trabajo. Www 1040ez Asignación básica para el sustento (BAS), Paga militar no tributable. Www 1040ez Asignación básica para la vivienda (BAH), Paga militar no tributable. Www 1040ez Asistente EITC , ¿Hay Ayuda Disponible en Internet? Ayuda tributaria (see Impuestos, ayuda con) B Beneficios a los veteranos, Ingresos que no se Consideran Ingresos del Trabajo Beneficios de bienestar social, Ingresos que no se Consideran Ingresos del Trabajo Beneficios de la jubilación ferroviaria, Ingresos que no se Consideran Ingresos del Trabajo Beneficios del Seguro Social, Ingresos que no se Consideran Ingresos del Trabajo Beneficios por desempleo, Ingresos que no se Consideran Ingresos del Trabajo Beneficios por Incapacidad, Beneficios por Incapacidad Beneficios sindicales por huelga, Beneficios sindicales por huelga. Www 1040ez Bienes gananciales, Bienes gananciales. Www 1040ez , Bienes gananciales. Www 1040ez C Casado que presenta una declaración conjunta, Requisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés), Requisito de Declaración Conjunta Casado, hijo, Hijo casado. Www 1040ez Clero, Miembro del clero. Www 1040ez Cómo calcular usted mismo el EIC , Cómo Calcular Usted Mismo el EIC Compensación del Seguro Social, Ingresos que no se Consideran Ingresos del Trabajo Crianza, hijo de, Hijo de crianza. Www 1040ez D Denegación del EIC , Capítulo 5 —Denegación del EIC Divorciados, requisito especial para padres, Requisito especial para padres divorciados o separados (o que viven aparte). Www 1040ez E Ejemplos detallados, Capítulo 6 —Ejemplos Detallados El IRS le calculará el Crédito (EIC), El IRS le Calculará el Crédito (EIC) Empleado de una iglesia, Empleados de una iglesia. Www 1040ez Empleado estatutario, Empleado estatutario. Www 1040ez , Empleados estatutarios. Www 1040ez Escuela, Definición de escuela. Www 1040ez Estado civil Cabeza de familia, Requisito 3 —Su estado civil para efectos de la declaración no puede ser casado que presenta la declaración por separado Casado que presenta la declaración por separado, Requisito 3 —Su estado civil para efectos de la declaración no puede ser casado que presenta la declaración por separado Estados Unidos, Estados Unidos. Www 1040ez , Estados Unidos. Www 1040ez Estudiante, Definición de estudiante. Www 1040ez Extranjero no residente, Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año F Formularios 1040, ¿Necesito esta Publicación?, Ingreso bruto ajustado (AGI). Www 1040ez , Si no tiene un número de Seguro Social (SSN). Www 1040ez , Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. Www 1040ez , Beneficios por Incapacidad 1040A, Ingreso bruto ajustado (AGI). Www 1040ez , Si no tiene un número de Seguro Social (SSN). Www 1040ez , Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. Www 1040ez , Beneficios por Incapacidad 1040EZ, Ingreso bruto ajustado (AGI). Www 1040ez , Si no tiene un número de Seguro Social (SSN). Www 1040ez , Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. Www 1040ez 1040X, Si no tiene un número de Seguro Social (SSN). Www 1040ez , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. Www 1040ez 2555, Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ 2555–EZ, Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ 4029, Formulario 4361 ó 4029 Aprobado 4361, Formulario 4361 ó 4029 Aprobado 4797, ¿Necesito esta Publicación? 4868, Si no tiene un número de Seguro Social (SSN). Www 1040ez , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. Www 1040ez 4868(SP), Si no tiene un número de Seguro Social (SSN). Www 1040ez , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. Www 1040ez 8332, Requisito especial para padres divorciados o separados (o que viven aparte). Www 1040ez 8814, ¿Necesito esta Publicación?, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos 8862(SP), Capítulo 5 —Denegación del EIC , Formulario 8862(SP) Fraude, Excepción 2. Www 1040ez , ¿Se le ha Prohibido Reclamar el Crédito por Ingreso del Trabajo por Cierto Número de Años? Fuerzas Armadas, Opción de incluir la paga no tributable por combate. Www 1040ez , Paga militar no tributable. Www 1040ez , Servicio activo prolongado. Www 1040ez H Hijo Hijo adoptivo, Hijo adoptivo. Www 1040ez Hijo casado, Hijo casado. Www 1040ez Hijo de crianza, Hijo de crianza. Www 1040ez Hijo secuestrado, Hijo secuestrado. Www 1040ez Nacimiento o fallecimiento de, Nacimiento o fallecimiento de un hijo. Www 1040ez Hijo calificado, ¿Hay que Tener un Hijo para Tener Derecho al Crédito por Ingreso del Trabajo (EIC)?, Requisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés), Capítulo 2 —Requisitos que Tiene que Cumplir si Tiene un Hijo Calificado, Requisito 8 —Su hijo tiene que cumplir los requisitos de parentesco, edad, residencia y declaración conjunta Estados Unidos, Requisito de Residencia Hogar, Requisito de Residencia Requisito de Declaración Conjunta, Declaraciones conjuntas. Www 1040ez Requisito de Edad, Requisito de Edad Requisito de Parentesco, Requisito de Parentesco Requisito de Residencia, Requisito de Residencia Total y permanentemente incapacitado, Total y permanentemente incapacitado. Www 1040ez Hogar Albergues para personas sin hogar, Albergues para personas sin hogar. Www 1040ez Estados Unidos, Estados Unidos. Www 1040ez Militar, Personal militar destacado fuera de los Estados Unidos. Www 1040ez , Personal militar destacado fuera de los Estados Unidos. Www 1040ez Hoja de Trabajo 2, Hoja de Trabajo 2: Hoja de Trabajo para la Línea 4 de la Hoja de Trabajo 1 I Impuestos, ayuda con, Cómo Obtener Ayuda con los Impuestos Información TTY/TDD , Teléfono. Www 1040ez Ingreso del trabajo, Ingresos del Trabajo Empleado estatutario, Ingreso del Trabajo, Empleado estatutario. Www 1040ez Trabajo por cuenta propia, Ingreso del Trabajo Ingresos de dividendos, Ingresos que no se Consideran Ingresos del Trabajo Ingresos de inversiones, Qué Hay de Nuevo para el año 2013, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos Ingresos netos del trabajo por cuenta propia, Ingresos netos del trabajo por cuenta propia. Www 1040ez , Ingresos netos del trabajo por cuenta propia de $400 o más. Www 1040ez Ingresos que no se Consideran Ingresos de Trabajo, Ingresos que no se Consideran Ingresos del Trabajo Intereses, Ingresos que no se Consideran Ingresos del Trabajo Internet, ayuda por Asistente EITC , ¿Hay Ayuda Disponible en Internet? M Miembro del clero, Miembro del clero. Www 1040ez Militar Fuera de los Estados Unidos, Personal militar destacado fuera de los Estados Unidos. Www 1040ez , Personal militar destacado fuera de los Estados Unidos. Www 1040ez Paga no tributable, Paga militar no tributable. Www 1040ez Paga no tributable por combate, Opción de incluir la paga no tributable por combate. Www 1040ez , Paga no tributable por combate. Www 1040ez Paga por combate, Opción de incluir la paga no tributable por combate. Www 1040ez , Paga militar no tributable. Www 1040ez Ministro, Vivienda de un ministro de una orden religiosa. Www 1040ez N Número de identificación del contribuyente en proceso de adopción (ATIN), Hijo casado. Www 1040ez Número de identificación del contribuyente individual (ITIN), Otro número de identificación del contribuyente. Www 1040ez , Hijo casado. Www 1040ez Número de Seguro Social (SSN), Requisito 2 —Tiene que tener un número de Seguro Social (SSN) válido, Hijo casado. Www 1040ez P Padres, divorciados o separados, Requisito especial para padres divorciados o separados (o que viven aparte). Www 1040ez Pagos de bienestar socia a cambio de actividades laborales, Pagos de bienestar social a cambio de actividades laborales. Www 1040ez Pareja doméstica, Pareja o sociedad doméstica en Nevada, Washington y California. Www 1040ez Pensión alimenticia, Ingresos que no se Consideran Ingresos del Trabajo Pensiones, Cálculo del ingreso del trabajo. Www 1040ez Personas que trabajan por cuenta propia, Hoja de Trabajo B del Crédito por Ingreso del Trabajo. Www 1040ez Propinas, sueldos y salarios, Salarios, sueldos y propinas. Www 1040ez Publicaciones (see Impuestos, ayuda con) R Recluso, Ingresos recibidos como recluso en una institución penal. Www 1040ez , Cálculo del ingreso del trabajo. Www 1040ez Recordatorios, Recordatorios Reglas del desempate, Reglas del desempate. Www 1040ez , Cómo aplicar el Requisito 9 a padres divorciados o separados (o que viven aparte). Www 1040ez Requisito de Declaración Conjunta (see Hijo calificado) Requisito de Edad (see Hijo calificado) Requisito de Parentesco (see Hijo calificado) Requisito de Residencia (see Hijo calificado) Requisito especial para padres divorciados o separados, Requisito especial para padres divorciados o separados (o que viven aparte). Www 1040ez S Salarios, sueldos y propinas, Salarios, sueldos y propinas. Www 1040ez Secuestro, hijo, Hijo secuestrado. Www 1040ez Separados, requisito especial para padres, Requisito especial para padres divorciados o separados (o que viven aparte). Www 1040ez Servicio activo prolongado, Servicio activo prolongado. Www 1040ez Servicio del Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. Www 1040ez Servicios gratis de impuestos, Ayuda gratuita con la preparación de su declaración de impuestos. Www 1040ez Sin Hogar, albergues para personas, Albergues para personas sin hogar. Www 1040ez T Tabla del Crédito por Ingreso del Trabajo (EIC) , EIC Table Total y permanentemente incapacitado, Total y permanentemente incapacitado. Www 1040ez V Veteranos, beneficios, Ingresos que no se Consideran Ingresos del Trabajo Prev  Up     Home   More Online Publications