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

Established in 1993, the National Economic Council advises the President on U.S. and global economic policy.

Contact the Agency or Department

Website: National Economic Council

Address: The White House
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Washington, DC 20500

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The Www Mypay Gov

Www mypay gov Index A Abandonment of home, Abandonment. Www mypay gov Absence, temporary, Temporary absence. Www mypay gov Abstract fees, Settlement fees or closing costs. Www mypay gov Address, change of, Reminders Adjusted basis, Adjusted Basis, Adjusted Basis Definition of, Determining Basis Worksheet 1 to figure, Determining Basis, Worksheet 1. Www mypay gov Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. Www mypay gov Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. Www mypay gov Adjusted Basis of Home Sold Adoption Adjusted basis of home for credit claimed, Decreases to Basis Advertising fees, Selling expenses. Www mypay gov Amount realized, Amount Realized Appraisal fees, Settlement fees or closing costs. Www mypay gov Architect's fees, Construction. Www mypay gov Armed forces Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. Www mypay gov Assistance (see Tax help) B Back interest, Settlement fees or closing costs. Www mypay gov Basis Adjusted basis (see Adjusted basis) Determination of, Determining Basis, Adjusted Basis Other than cost, Basis Other Than Cost Building permit fees, Construction. Www mypay gov Business use of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). Www mypay gov C Casualties Amounts spent after to restore damaged property, Increases to Basis Deductible casualty losses, Decreases to Basis Disaster as cause of, Specific event safe harbors. Www mypay gov Insurance payments for casualty losses, Decreases to Basis Change of address, Reminders Closing costs, Settlement fees or closing costs. Www mypay gov Commissions, Selling expenses. Www mypay gov , Settlement fees or closing costs. Www mypay gov Community property Basis determination, Community property. Www mypay gov Condemnation Gain exclusion, Home destroyed or condemned. Www mypay gov Ownership and use test when previous home condemned, Previous home destroyed or condemned. Www mypay gov Condominiums As main home, Main Home Basis determination, Condominium. Www mypay gov Construction costs, Construction. Www mypay gov Built by you, Built by you. Www mypay gov Cooperative apartments As main home, Main Home Basis determination, Cooperative apartment. Www mypay gov Ownership and use tests, Cooperative apartment. Www mypay gov Cost as basis, Cost As Basis Credit reports Cost of obtaining, Settlement fees or closing costs. Www mypay gov D Date of sale, Date of sale. Www mypay gov Death Sale due to, Specific event safe harbors. Www mypay gov Spouse's death before sale, ownership and use tests, Sale of main home by surviving spouse. Www mypay gov Decreases to basis, Decreases to Basis Depreciation After May 6, 1997, Depreciation after May 6, 1997. Www mypay gov Home used for business or rental purposes, Decreases to Basis Destroyed homes Gain exclusion, Home destroyed or condemned. Www mypay gov Ownership and use test when previous home destroyed, Previous home destroyed or condemned. Www mypay gov Disabilities, individuals with Ownership and use test, Exception for individuals with a disability. Www mypay gov Disasters, Specific event safe harbors. Www mypay gov Discharge of qualified principal residence indebtedness, Adjusted Basis Divorce Home received from spouse, Home received from spouse. Www mypay gov Home transferred to spouse, Transfer to spouse. Www mypay gov Ownership and use tests, Home transferred from spouse. Www mypay gov Sale due to, Specific event safe harbors. Www mypay gov Transfers after July 18, 1984, Transfers after July 18, 1984. Www mypay gov Transfers before July 19, 1984, Transfers before July 19, 1984. Www mypay gov Use of home after divorce, Use of home after divorce. Www mypay gov Doctor's recommendation for sale, Doctor's recommendation safe harbor. Www mypay gov E Easements, Decreases to Basis Employee of the intelligence community, Employee of the intelligence community. Www mypay gov Employment Change in place of employment, Change in Place of Employment Payment by employer, when job transfer involved, Payment by employer. Www mypay gov Energy Conservation subsidies, Decreases to Basis Credit, Decreases to Basis Exclusion of gain, Excluding the Gain, Nonqualified Use Reduced maximum exclusion, Reduced Maximum Exclusion Expatriates, Expatriates. Www mypay gov F Federal mortgage subsidies Recapture of, Recapturing (Paying Back) a Federal Mortgage Subsidy Figuring gain or loss, Figuring Gain or Loss, More information. Www mypay gov Fire insurance premiums, Settlement fees or closing costs. Www mypay gov Foreclosure, Foreclosure or repossession. Www mypay gov Foreign Service, Foreign Service member. Www mypay gov Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. Www mypay gov Form 1040 Reporting sale of home, Reporting the Sale Seller-financed mortgages, Seller-financed mortgage. Www mypay gov Form 1040, Schedule A Real estate taxes, Real estate taxes. Www mypay gov Form 1040, Schedule D Reporting sale of home, Reporting the Sale Form 1099-S Proceeds from real estate transactions, Date of sale. Www mypay gov , Form 1099-S. Www mypay gov , Form 1099-S. Www mypay gov Form 2119 Sale of home, Adjusted Basis Form 6252 Installment sale income, Installment sale. Www mypay gov Form 8828 Recapture tax, How to figure and report the recapture. Www mypay gov Form 8960 Net Investment Income Tax, Net Investment Income Tax (NIIT). Www mypay gov NIIT, Net Investment Income Tax (NIIT). Www mypay gov Form 982 Discharge of indebtedness, Adjusted Basis Free tax services, Free help with your tax return. Www mypay gov Future developments, Future Developments G Gain or loss Basis determination, Determining Basis, Adjusted Basis Exclusion of gain, Excluding the Gain Exclusion of gain, nonqualified use, Nonqualified Use Gain on sale, Gain on sale. Www mypay gov Loss on sale, Loss on sale. Www mypay gov Postponed from sale of previous home before May 7, 1997, Decreases to Basis Worksheet 2 to figure, Worksheet 2. Www mypay gov Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. Www mypay gov Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. Www mypay gov Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. Www mypay gov Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. Www mypay gov Taxable Gain on Sale of Home Gifts Home received as, Home received as gift. Www mypay gov H Health Sale of home due to, Health Help (see Tax help) Homebuyer credit Recapture, Recapture of the post-2008 first-time homebuyer credit. Www mypay gov Houseboats As main home, Main Home I Important reminders Change of address, Reminders Home sold with undeducted points, Reminders Improvements Adjusted basis determination, Improvements. Www mypay gov Charges for, Settlement fees or closing costs. Www mypay gov Receipts and other records, Adjusted Basis Useful life of more than 1 year, Increases to Basis Increases to basis, Increases to Basis Individual taxpayer identification numbers (ITINs), Individual taxpayer identification number (ITIN). Www mypay gov Inheritance Home received as, Home acquired from a decedent who died before or after 2010. Www mypay gov Installment sales, Installment sale. Www mypay gov Involuntary conversion, Specific event safe harbors. Www mypay gov ITINs (Individual taxpayer identification numbers), Individual taxpayer identification number (ITIN). Www mypay gov J Joint owners not married, Joint owners not married. Www mypay gov Joint returns, Jointly owned home. Www mypay gov Ownership and use tests, Married Persons L Land Sale of land on which home located, Land. Www mypay gov Sale of vacant land, Vacant land. Www mypay gov Legal fees, Selling expenses. Www mypay gov , Settlement fees or closing costs. Www mypay gov , Construction. Www mypay gov Legal separation Sale due to, Specific event safe harbors. Www mypay gov Like-kind exchange, Sale of home acquired in a like-kind exchange. Www mypay gov Living expenses, Reasonable basic living expenses. Www mypay gov Loan assumption fees, Settlement fees or closing costs. Www mypay gov Loan placement fees, Selling expenses. Www mypay gov Loss (see Gain or loss) M Main home Defined, Main Home Factors used to determine, Factors used to determine main home. Www mypay gov Property used partly as, Property used partly as your main home. Www mypay gov , Property Used Partly for Business or Rental Married taxpayers (see Joint returns) Maximum exclusion, Maximum Exclusion Reduced, Reduced Maximum Exclusion Military (see Armed forces) Missing children, photographs of, Reminders Mobile homes As main home, Main Home More than one home, More than one home. Www mypay gov Mortgage fees, Settlement fees or closing costs. Www mypay gov Mortgage insurance premiums, Settlement fees or closing costs. Www mypay gov Mortgage subsidies Recapturing (paying back) federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Mortgages, seller-financed, Seller-financed mortgage. Www mypay gov Moving expense, Settlement fees or closing costs. Www mypay gov Multiple births Sale due to, Specific event safe harbors. Www mypay gov N Nonqualified use, Nonqualified Use Nonresident aliens Spouse as, transfer of home to, Exception. Www mypay gov O Option to buy home, Option to buy. Www mypay gov Ownership and use tests, Ownership and Use Tests, Ownership and use tests met at different times. Www mypay gov P Partly used for business, Property Used Partly for Business or Rental Personal property Selling price of home not to include, Personal property. Www mypay gov Points, Selling expenses. Www mypay gov Home sold with undeducted points, Reminders Seller-paid, Seller-paid points. Www mypay gov Publications (see Tax help) R Real estate taxes, Settlement fees or closing costs. Www mypay gov , Real estate taxes. Www mypay gov Deducting in year of sale, Deducting Taxes in the Year of Sale Recapture of federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Recapture of first-time homebuyer credit, Recapture of First-Time Homebuyer Credit Recording fees, Settlement fees or closing costs. Www mypay gov Recordkeeping, Adjusted Basis Reduced maximum exclusion, Reduced Maximum Exclusion Worksheet 3, Worksheet 3. Www mypay gov Reduced Maximum Exclusion Refinancing, Settlement fees or closing costs. Www mypay gov Relatives Sale of home to, Exception for sales to related persons. Www mypay gov Remainder interest Sale of, Sale of remainder interest. Www mypay gov Remodeling, Improvements. Www mypay gov , Exception. Www mypay gov (see also Improvements) Rental of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). Www mypay gov Before closing, by buyer, Settlement fees or closing costs. Www mypay gov Partial use, Property Used Partly for Business or Rental Repairs, Settlement fees or closing costs. Www mypay gov , Improvements. Www mypay gov , Repairs. Www mypay gov (see also Improvements) Reporting the sale, Reporting the Sale, Worksheet 2. Www mypay gov Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White Repossession, Foreclosure or repossession. Www mypay gov Right-of-ways, Decreases to Basis S Safe harbors Distance safe harbor, Distance safe harbor. Www mypay gov Doctor's recommendation for sale, Doctor's recommendation safe harbor. Www mypay gov Unforeseeable events, Specific event safe harbors. Www mypay gov Sales commissions, Selling expenses. Www mypay gov , Settlement fees or closing costs. Www mypay gov Sales to related persons, Exception for sales to related persons. Www mypay gov Self-employed persons Change in status causing inability to pay basic expenses, Specific event safe harbors. Www mypay gov Seller-financed mortgages, Seller-financed mortgage. Www mypay gov Seller-paid points, Seller-paid points. Www mypay gov Selling expenses, Selling expenses. Www mypay gov Selling price, Selling Price Separate returns, Separate returns. Www mypay gov Settlement fees, Settlement fees or closing costs. Www mypay gov Spouse Death of (see Surviving spouse) Divorce, transfers subsequent to (see Divorce) Survey fees, Settlement fees or closing costs. Www mypay gov Surviving spouse Basis determination, Surviving spouse. Www mypay gov Ownership and use tests, Sale of main home by surviving spouse. Www mypay gov T Tax help, How To Get Tax Help Temporary absence, Temporary absence. Www mypay gov Temporary housing, Temporary housing. Www mypay gov Title insurance, Settlement fees or closing costs. Www mypay gov Title search fees, Settlement fees or closing costs. Www mypay gov Trading homes, Trading (exchanging) homes. Www mypay gov , Home received as trade. Www mypay gov Transfer taxes, Settlement fees or closing costs. Www mypay gov , Transfer taxes. Www mypay gov Transfer to spouse, Transfer to spouse. Www mypay gov After July 18, 1984, Transfers after July 18, 1984. Www mypay gov Before July 19, 1984, Transfers before July 19, 1984. Www mypay gov TTY/TDD information, How To Get Tax Help U Unemployment, Specific event safe harbors. Www mypay gov Unforeseen circumstances, Unforeseen Circumstances Uniformed services (see Armed forces) Use tests, Ownership and Use Tests, Ownership and use tests met at different times. Www mypay gov Utilities Charges for installing, Settlement fees or closing costs. Www mypay gov Charges related to occupancy of house before closing, Settlement fees or closing costs. Www mypay gov Energy conservation subsidy, Decreases to Basis Meter and connection charges for construction, Construction. Www mypay gov V Vacant land Sale of, Vacant land. Www mypay gov W Worksheets, Worksheets. Www mypay gov Adjusted basis (Worksheet 1), Determining Basis, Worksheet 1. Www mypay gov Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. Www mypay gov Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. Www mypay gov Adjusted Basis of Home Sold Gain (or loss), exclusion, and taxable gain (Worksheet 2), Worksheet 2. Www mypay gov Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. Www mypay gov Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. Www mypay gov Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. Www mypay gov Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. Www mypay gov Taxable Gain on Sale of Home Recordkeeping and, Adjusted Basis Reduced maximum exclusion (Worksheet 3), Worksheet 3. Www mypay gov Reduced Maximum Exclusion Prev  Up     Home   More Online Publications