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

Www Freefillableforms Com

Ez1040Free Tax Filing 2011Amend 2011 Federal Tax ReturnHarold Washington College Free Tax ServiceW1040Amend State Tax ReturnCan College Students File For TaxesH&r Block State TaxesIncome Tax PreparationAmending A Tax Return OnlineH R Block 2011 DownloadH And R Block Free Tax FilingH & R Block Free FilingFree Tax Filing 20122012 Form 1040 FormAmend Your Tax ReturnFree E File And Free State Tax FilingIrs Tax Amendment Form1040x Form 2013Free Turbo Tax 2013 DownloadIncome State Tax Forms2011 Taxact LoginFree Tax PrepAmending Tax ReturnsIrs Form 1040ez Instructions2011 1040ezCalif State Taxes WebsiteH And R Block Tax SoftwareHow To Fill Out A 1040x Form For The IrsI Need To File 2009 Tax ReturnH And R Block Active DutyAmending 2011 Tax ReturnBerkheimer Online Tax FilingFederal And State Income Tax Forms1041xFile State Tax For Free Online1040ez 2012 InstructionsForm 1040x1040 NrBack Tax Returns

Www Freefillableforms Com

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

Minority Business Development Agency

By providing techincal assistance and access to capital, contract opportunities, and new markets, the Minority Business Development Agency promotes the growth of businesses owned and operated by members of the minority and Diaspora communities.

Contact the Agency or Department

Website: Minority Business Development Agency

Contact In-Person: MBDA Business Centers Near You

Address: 1401 Constitution Ave NW
Washington, DC 20230

Phone Number: (202) 482-0101

The Www Freefillableforms Com

Www freefillableforms com Publication 3 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Www freefillableforms com Tax questions. Www freefillableforms com Useful Items - You may want to see: What's New Earned income credit. Www freefillableforms com  The maximum income you can earn and still claim the earned income credit has increased. Www freefillableforms com You may be able to take the earned income credit if you earned less than $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children; $43,038 ($48,378 for married filing jointly) if you have two qualifying children; $37,870 ($43,210 for married filing jointly) if you have one qualifying child; and $14,340 ($19,680 for married filing jointly) if you do not have any qualifying children. Www freefillableforms com See Earned Income Credit , later, under Credits. Www freefillableforms com Standard mileage rate. Www freefillableforms com  The standard mileage rate for the cost of operating your car for business use in 2013 is 56. Www freefillableforms com 5 cents a mile. Www freefillableforms com The standard mileage rate for operating your car during 2013 to get medical care or to move is 24 cents a mile. Www freefillableforms com The standard mileage rate for charitable use of your vehicle is 14 cents a mile. Www freefillableforms com Filing status for same-sex married couples. Www freefillableforms com  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Www freefillableforms com See Filing Returns , later. Www freefillableforms com Reminders Change of address. Www freefillableforms com  If you change your mailing address, be sure to notify the Internal Revenue Service (IRS) using Form 8822, Change of Address. Www freefillableforms com Mail it to the Internal Revenue Service Center for your old address. Www freefillableforms com (Addresses for the Service Centers are on the back of the form. Www freefillableforms com ) Use Form 8822-B, Change of Address or Responsible Party—Business, if you are changing a business address. Www freefillableforms com Third party designee. Www freefillableforms com  You can check the “Yes” box in the Third Party Designee area of your return to authorize the IRS to discuss your return with your preparer, a friend, a family member, or any other person you choose. Www freefillableforms com This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your tax return. Www freefillableforms com It also allows your designee to perform certain actions. Www freefillableforms com See your income tax instructions for details. Www freefillableforms com Future developments. Www freefillableforms com  For the latest information about developments related to Publication 3, such as legislation enacted after it was published, go to www. Www freefillableforms com irs. Www freefillableforms com gov/pub3. Www freefillableforms com Photographs of missing children. Www freefillableforms com  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Www freefillableforms com Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Www freefillableforms com You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Www freefillableforms com Introduction This publication covers the special tax situations of active members of the U. Www freefillableforms com S. Www freefillableforms com Armed Forces. Www freefillableforms com It does not cover military pensions or veterans' benefits or give the basic tax rules that apply to all taxpayers. Www freefillableforms com For information on military pensions or veterans' benefits, see Publication 525, Taxable and Nontaxable Income. Www freefillableforms com If you need the basic tax rules or information on another subject not covered here, you can check our other free publications. Www freefillableforms com See Publication 910, IRS Guide to Free Tax Services, for a list and descriptions of the different tax publications. Www freefillableforms com For federal tax purposes, the U. Www freefillableforms com S. Www freefillableforms com Armed Forces includes commissioned officers, warrant officers, and enlisted personnel in all regular and reserve units under control of the Secretaries of the Defense, Army, Navy, and Air Force. Www freefillableforms com The U. Www freefillableforms com S. Www freefillableforms com Armed Forces also includes the Coast Guard. Www freefillableforms com It does not include the U. Www freefillableforms com S. Www freefillableforms com Merchant Marine or the American Red Cross. Www freefillableforms com Members serving in an area designated or treated as a combat zone are granted special tax benefits. Www freefillableforms com In the event an area ceases to be a combat zone, the IRS will do its best to notify you. Www freefillableforms com Many of the relief provisions will end at that time. Www freefillableforms com Comments and suggestions. Www freefillableforms com   We welcome your comments about this publication and your suggestions for future editions. Www freefillableforms com   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Www freefillableforms com NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Www freefillableforms com Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Www freefillableforms com   You can send your comments from www. Www freefillableforms com irs. Www freefillableforms com gov/formspubs. Www freefillableforms com Click on “More Information” and then on “Comment on Tax Forms and Publications. Www freefillableforms com ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Www freefillableforms com Ordering forms and publications. Www freefillableforms com   Visit www. Www freefillableforms com irs. Www freefillableforms com gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Www freefillableforms com Internal Revenue Service 1201 N. Www freefillableforms com Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Www freefillableforms com   If you have a tax question, check the information available on IRS. Www freefillableforms com gov or call 1-800-829-1040. Www freefillableforms com We cannot answer tax questions sent to either of the above addresses. Www freefillableforms com Useful Items - You may want to see: Publication 54 Tax Guide for U. Www freefillableforms com S. Www freefillableforms com Citizens and Resident Aliens Abroad 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 503 Child and Dependent Care Expenses 505 Tax Withholding and Estimated Tax 516 U. Www freefillableforms com S. Www freefillableforms com Government Civilian Employees Stationed Abroad 519 U. Www freefillableforms com S. Www freefillableforms com Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home 525 Taxable and Nontaxable Income 527 Residential Rental Property 529 Miscellaneous Deductions 559 Survivors, Executors, and Administrators 590 Individual Retirement Arrangements (IRAs) 596 Earned Income Credit (EIC) 970 Tax Benefits for Education 3920 Tax Relief for Victims of Terrorist Attacks Form (and Instructions) 1040X Amended U. Www freefillableforms com S. Www freefillableforms com Individual Income Tax Return 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer 2848 Power of Attorney and Declaration of Representative 3903 Moving Expenses 4868 Application for Automatic Extension of Time To File U. Www freefillableforms com S. Www freefillableforms com Individual Income Tax Return 8822 Change of Address 8822-B Change of Address or Responsible Party—Business 9465 Installment Agreement Request See How To Get Tax Help near the end of this publication, for information about getting IRS publications and forms. Www freefillableforms com Prev  Up  Next   Home   More Online Publications