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Ammend Tax Return

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Ammend Tax Return

Ammend tax return Publication 901 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Ammend tax return How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Ammend tax return By selecting the method that is best for you, you will have quick and easy access to tax help. Ammend tax return Free help with your tax return. Ammend tax return   Free help in preparing your return is available nationwide from IRS-certified volunteers. Ammend tax return The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. Ammend tax return The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Ammend tax return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Ammend tax return Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Ammend tax return To find the nearest VITA or TCE site, visit IRS. Ammend tax return gov or call 1-800-906-9887 or 1-800-829-1040. Ammend tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. Ammend tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. Ammend tax return aarp. Ammend tax return org/money/taxaide or call 1-888-227-7669. Ammend tax return   For more information on these programs, go to IRS. Ammend tax return gov and enter “VITA” in the search box. Ammend tax return Internet. Ammend tax return You can access the IRS website at IRS. Ammend tax return gov 24 hours a day, 7 days a week to: E-file your return. Ammend tax return Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Ammend tax return Check the status of your 2012 refund. Ammend tax return Go to IRS. Ammend tax return gov and click on Where’s My Refund. Ammend tax return Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Ammend tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Ammend tax return Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Ammend tax return Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. Ammend tax return Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Ammend tax return So in a change from previous filing seasons, you won't get an estimated refund date right away. Ammend tax return Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Ammend tax return You can obtain a free transcript online at IRS. Ammend tax return gov by clicking on Order a Return or Account Transcript under “Tools. Ammend tax return ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. Ammend tax return You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. Ammend tax return Download forms, including talking tax forms, instructions, and publications. Ammend tax return Order IRS products. Ammend tax return Research your tax questions. Ammend tax return Search publications by topic or keyword. Ammend tax return Use the Internal Revenue Code, regulations, or other official guidance. Ammend tax return View Internal Revenue Bulletins (IRBs) published in the last few years. Ammend tax return Figure your withholding allowances using the IRS Withholding Calculator at www. Ammend tax return irs. Ammend tax return gov/individuals. Ammend tax return Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. Ammend tax return gov by typing Alternative Minimum Tax Assistant in the search box. Ammend tax return Sign up to receive local and national tax news by email. Ammend tax return Get information on starting and operating a small business. Ammend tax return Phone. Ammend tax return Many services are available by phone. Ammend tax return   Ordering forms, instructions, and publications. Ammend tax return Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). Ammend tax return You should receive your order within 10 days. Ammend tax return Asking tax questions. Ammend tax return Call the IRS with your tax questions at 1-800-829-1040. Ammend tax return Solving problems. Ammend tax return You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). Ammend tax return An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Ammend tax return Call your local Taxpayer Assistance Center for an appointment. Ammend tax return To find the number, go to www. Ammend tax return irs. Ammend tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Ammend tax return TTY/TDD equipment. Ammend tax return If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Ammend tax return The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. Ammend tax return These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Ammend tax return gsa. Ammend tax return gov/fedrelay. Ammend tax return TeleTax topics. Ammend tax return Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Ammend tax return Checking the status of your 2012 refund. Ammend tax return To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). Ammend tax return Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Ammend tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Ammend tax return Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Ammend tax return Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Ammend tax return Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Ammend tax return Evaluating the quality of our telephone services. Ammend tax return To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Ammend tax return One method is for a second IRS representative to listen in on or record random telephone calls. Ammend tax return Another is to ask some callers to complete a short survey at the end of the call. Ammend tax return Walk-in. Ammend tax return Some products and services are available on a walk-in basis. Ammend tax return   Products. Ammend tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Ammend tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Ammend tax return Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Ammend tax return Services. Ammend tax return You can walk in to your local TAC most business days for personal, face-to-face tax help. Ammend tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Ammend tax return If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Ammend tax return No appointment is necessary—just walk in. Ammend tax return Before visiting, check www. Ammend tax return irs. Ammend tax return gov/localcontacts for hours of operation and services provided. Ammend tax return If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. Ammend tax return You can leave a message and a representative will call you back within 2 business days. Ammend tax return All other issues will be handled without an appointment. Ammend tax return To call your local TAC, go to  www. Ammend tax return irs. Ammend tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Ammend tax return Mail. Ammend tax return You can send your order for forms, instructions, and publications to the address below. Ammend tax return You should receive a response within 10 days after your request is received. Ammend tax return  Internal Revenue Service 1201 N. Ammend tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Ammend tax return   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Ammend tax return Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Ammend tax return TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Ammend tax return Remember, the worst thing you can do is nothing at all. Ammend tax return   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Ammend tax return You face (or your business is facing) an immediate threat of adverse action. Ammend tax return You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Ammend tax return   If you qualify for help, they will do everything they can to get your problem resolved. Ammend tax return You will be assigned to one advocate who will be with you at every turn. Ammend tax return TAS has offices in every state, the District of Columbia, and Puerto Rico. Ammend tax return Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. Ammend tax return And its services are always free. Ammend tax return   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Ammend tax return The TAS tax toolkit at www. Ammend tax return TaxpayerAdvocate. Ammend tax return irs. Ammend tax return gov can help you understand these rights. Ammend tax return   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Ammend tax return irs. Ammend tax return gov/advocate. Ammend tax return You can also call the toll-free number at 1-877-777-4778. Ammend tax return Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. Ammend tax return These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Ammend tax return gsa. Ammend tax return gov/fedrelay. Ammend tax return   TAS also handles large-scale or systemic problems that affect many taxpayers. Ammend tax return If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. Ammend tax return irs. Ammend tax return gov/advocate. Ammend tax return Low Income Taxpayer Clinics (LITCs). Ammend tax return   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Ammend tax return Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Ammend tax return These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Ammend tax return Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Ammend tax return For more information and to find a clinic near you, see the LITC page on www. Ammend tax return irs. Ammend tax return gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Ammend tax return This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. Ammend tax return Free tax services. Ammend tax return   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Ammend tax return Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Ammend tax return The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Ammend tax return The majority of the information and services listed in this publication are available to you free of charge. Ammend tax return If there is a fee associated with a resource or service, it is listed in the publication. Ammend tax return   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Ammend tax return DVD for tax products. Ammend tax return You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Ammend tax return Prior-year forms, instructions, and publications. Ammend tax return Tax Map: an electronic research tool and finding aid. Ammend tax return Tax law frequently asked questions. Ammend tax return Tax Topics from the IRS telephone response system. Ammend tax return Internal Revenue Code—Title 26 of the U. Ammend tax return S. Ammend tax return Code. Ammend tax return Links to other Internet-based tax research materials. Ammend tax return Fill-in, print, and save features for most tax forms. Ammend tax return Internal Revenue Bulletins. Ammend tax return Toll-free and email technical support. Ammend tax return Two releases during the year. Ammend tax return  – The first release will ship the beginning of January 2013. Ammend tax return  – The final release will ship the beginning of March 2013. Ammend tax return Purchase the DVD from National Technical Information Service (NTIS) at www. Ammend tax return irs. Ammend tax return gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Ammend tax return Prev  Up  Next   Home   More Online Publications
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The Ammend Tax Return

Ammend tax return 21. Ammend tax return   Medical and Dental Expenses Table of Contents What's New Introduction Useful Items - You may want to see: What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. Ammend tax return How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Yourself Spouse Dependent Decedent What Medical Expenses Are Includible?Insurance Premiums Meals and Lodging Transportation Disabled Dependent Care Expenses How Do You Treat Reimbursements?Insurance Reimbursement Damages for Personal Injuries How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons What's New Medical and dental expenses. Ammend tax return  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. Ammend tax return 5% if either you or your spouse is age 65 or older). Ammend tax return Standard mileage rate. Ammend tax return  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. Ammend tax return See Transportation under What Medical Expenses Are Includible. Ammend tax return Introduction This chapter will help you determine the following. Ammend tax return What medical expenses are. Ammend tax return What expenses you can include this year. Ammend tax return How much of the expenses you can deduct. Ammend tax return Whose medical expenses you can include. Ammend tax return What medical expenses are includible. Ammend tax return How to treat reimbursements. Ammend tax return How to report the deduction on your tax return. Ammend tax return How to report impairment-related work expenses. Ammend tax return How to report health insurance costs if you are self-employed. Ammend tax return Useful Items - You may want to see: Publications 502 Medical and Dental Expenses 969 Health Savings Accounts and Other Tax-Favored Health Plans Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 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. Ammend tax return These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. Ammend tax return They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. Ammend tax return Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Ammend tax return They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. Ammend tax return 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. Ammend tax return Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. Ammend tax return 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. Ammend tax return If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Ammend tax return 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. Ammend tax return 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. Ammend tax return Separate returns. Ammend tax return   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. Ammend tax return 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. Ammend tax return Community property states. Ammend tax return   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. Ammend tax return Each of you should include half the expenses. Ammend tax return If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. Ammend tax return If you live in a community property state, and are not filing a joint return, see Publication 555, Community Property. Ammend tax return 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 (7. Ammend tax return 5% of your AGI if either you or your spouse is age 65 or older)(Form 1040, line 38). Ammend tax return Example. Ammend tax return You are unmarried and under age 65 and your AGI is $40,000, 10% of which is $4,000. Ammend tax return You paid medical expenses of $2,500. Ammend tax return You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. Ammend tax return 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. Ammend tax return There are different rules for decedents and for individuals who are the subject of multiple support agreements. Ammend tax return See Support claimed under a multiple support agreement , later. Ammend tax return Yourself You can include medical expenses you paid for yourself. Ammend tax return Spouse You can include medical expenses you paid for your spouse. Ammend tax return 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. Ammend tax return Example 1. Ammend tax return Mary received medical treatment before she married Bill. Ammend tax return Bill paid for the treatment after they married. Ammend tax return Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. Ammend tax return If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. Ammend tax return Mary would include the amounts she paid during the year in her separate return. Ammend tax return If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. Ammend tax return Example 2. Ammend tax return This year, John paid medical expenses for his wife Louise, who died last year. Ammend tax return John married Belle this year and they file a joint return. Ammend tax return 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. Ammend tax return Dependent You can include medical expenses you paid for your dependent. Ammend tax return 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. Ammend tax return A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. Ammend tax return The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. Ammend tax return S. Ammend tax return citizen or national, or a resident of the United States, Canada, or Mexico. Ammend tax return If your qualifying child was adopted, see Exception for adopted child , next. Ammend tax return 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. Ammend tax return Exception for adopted child. Ammend tax return   If you are a U. Ammend tax return S. Ammend tax return citizen or U. Ammend tax return S. Ammend tax return 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. Ammend tax return S. Ammend tax return citizen or national or a resident of the United States, Canada, or Mexico. Ammend tax return 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, or, if he or she did, it was only to claim a refund. Ammend tax return Adopted child. Ammend tax return   A legally adopted child is treated as your own child. Ammend tax return This includes a child lawfully placed with you for legal adoption. Ammend tax return   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. Ammend tax return   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. Ammend tax return   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. Ammend tax return    You may be able to take an adoption credit for other expenses related to an adoption. Ammend tax return See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Ammend tax return Child of divorced or separated parents. Ammend tax return   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. Ammend tax return 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. Ammend tax return This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). Ammend tax return Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, 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 either 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 other person for 2013, and For whom you provided over half of the support in 2013. Ammend tax return But see Child of divorced or separated parents , earlier, and Support claimed under a multiple support agreement, next. Ammend tax return Support claimed under a multiple support agreement. Ammend tax return   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. Ammend tax return 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. Ammend tax return   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. Ammend tax return However, you can include the entire unreimbursed amount you paid for medical expenses. Ammend tax return Example. Ammend tax return You and your three brothers each provide one-fourth of your mother's total support. Ammend tax return Under a multiple support agreement, you treat your mother as your dependent. Ammend tax return You paid all of her medical expenses. Ammend tax return Your brothers reimbursed you for three-fourths of these expenses. Ammend tax return In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. Ammend tax return Your brothers cannot include any part of the expenses. Ammend tax return 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. Ammend tax return 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. Ammend tax return This includes expenses for the decedent's spouse and dependents as well as for the decedent. Ammend tax return 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. Ammend tax return The expenses must be paid within the 1-year period beginning with the day after the date of death. Ammend tax return 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. Ammend tax return 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. Ammend tax return Amended returns and claims for refund are discussed in chapter 1. Ammend tax return 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. Ammend tax return 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. Ammend tax return What Medical Expenses Are Includible? Use Table 21-1, later, as a guide to determine which medical and dental expenses you can include on Schedule A (Form 1040). Ammend tax return This table does not include all possible medical expenses. Ammend tax return To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. Ammend tax return Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Ammend tax return 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). Ammend tax return See Qualified Long-Term Care Insurance Contracts in Publication 502. Ammend tax return 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. Ammend tax return The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. Ammend tax return Note. Ammend tax return When figuring the amount of insurance premiums you can include in medical expenses on Schedule A, do not include any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Ammend tax return Also, do not include insurance premiums attributable to a nondependent child under age 27 if your premiums increased as a result of adding this child to your policy. Ammend tax return Employer-sponsored health insurance plan. Ammend tax return   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 in box 1 of your Form W-2. Ammend tax return Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Form W-2. Ammend tax return Example. Ammend tax return You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. Ammend tax return Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. Ammend tax return 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. Ammend tax return Long-term care services. Ammend tax return   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. Ammend tax return This amount will be reported as wages in box 1 of your Form W-2. Ammend tax return Health reimbursement arrangement (HRA). Ammend tax return   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. Ammend tax return This is because an HRA is funded solely by the employer. Ammend tax return Retired public safety officers. Ammend tax return   If you are a retired public safety officer, do not include as medical expenses any health or long-term care premiums that you elected to have paid with tax-free distributions from your retirement plan. Ammend tax return This applies only to distributions that would otherwise be included in income. Ammend tax return Medicare A. Ammend tax return   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. Ammend tax return The payroll tax paid for Medicare A is not a medical expense. Ammend tax return   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. Ammend tax return In this situation you can include the premiums you paid for Medicare A as a medical expense. Ammend tax return Medicare B. Ammend tax return   Medicare B is supplemental medical insurance. Ammend tax return Premiums you pay for Medicare B are a medical expense. Ammend tax return Check the information you received from the Social Security Administration to find out your premium. Ammend tax return Medicare D. Ammend tax return    Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. Ammend tax return You can include as a medical expense premiums you pay for Medicare D. Ammend tax return Prepaid insurance premiums. Ammend tax return   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). Ammend tax return Unused sick leave used to pay premiums. Ammend tax return   You must include in gross income cash payments you receive at the time of retirement for unused sick leave. Ammend tax return 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. Ammend tax return You can include this cost of continuing participation in the health plan as a medical expense. Ammend tax return   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. Ammend tax return You cannot include this cost of continuing participation in that health plan as a medical expense. Ammend tax return Table 21-1. Ammend tax return Medical and Dental Expenses Checklist. Ammend tax return See Publication 502 for more information about these and other expenses. Ammend tax return You can include: You cannot include: Bandages Birth control pills prescribed by your doctor Body scan Braille books Breast pump and supplies Capital expenses for equipment or improvements to your home needed for medical care (see the worksheet in Publication 502) Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Fertility enhancement, certain procedures Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. Ammend tax return ) Lead-based paint removal Legal abortion Legal operation to prevent having children such as a vasectomy or tubal ligation Long-term care contracts, qualified Meals and lodging provided by a hospital during medical treatment Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Medical and hospital insurance premiums Nursing services Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Physical examination Pregnancy test kit Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Wages for nursing services, below) Special items (artificial limbs, false teeth, eye-glasses, contact lenses, hearing aids, crutches, wheelchair, etc. Ammend tax return ) Special education for mentally or physically disabled persons Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services Weight-loss, certain expenses for obesity Baby sitting and childcare Bottled water Contributions to Archer MSAs (see Publication 969) Diaper service Expenses for your general health (even if following your doctor's advice) such as— —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pre-tax basis) Funeral, burial, or cremation expenses Health savings account payments for medical expenses Illegal operation, treatment, or medicine Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. Ammend tax return Maternity clothes Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases Nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. Ammend tax return , unless recommended by a medical practitioner as a treatment for a specific medical condition diagnosed by a physician Surgery for purely cosmetic reasons Toothpaste, toiletries, cosmetics, etc. Ammend tax return Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease Meals and 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 get medical care. Ammend tax return See Nursing home , later. Ammend tax return You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. Ammend tax return You can include the cost of such lodging while away from home if all of the following requirements are met. Ammend tax return The lodging is primarily for and essential to medical care. Ammend tax return 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. Ammend tax return The lodging is not lavish or extravagant under the circumstances. Ammend tax return There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Ammend tax return The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. Ammend tax return You can include lodging for a person traveling with the person receiving the medical care. Ammend tax return 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. Ammend tax return Meals are not included. Ammend tax return Nursing home. Ammend tax return   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. Ammend tax return This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. Ammend tax return   Do not include the cost of meals and lodging if the reason for being in the home is personal. Ammend tax return You can, however, include in medical expenses the part of the cost that is for medical or nursing care. Ammend tax return Transportation Include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Ammend tax return 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. Ammend tax return Car expenses. Ammend tax return   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use your car for medical reasons. Ammend tax return You cannot include depreciation, insurance, general repair, or maintenance expenses. Ammend tax return   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents per mile. Ammend tax return    You can also include parking fees and tolls. Ammend tax return You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. Ammend tax return Example. Ammend tax return In 2013, Bill Jones drove 2,800 miles for medical reasons. Ammend tax return He spent $500 for gas, $30 for oil, and $100 for tolls and parking. Ammend tax return He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. Ammend tax return He figures the actual expenses first. Ammend tax return He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. Ammend tax return He then figures the standard mileage amount. Ammend tax return He multiplies 2,800 miles by 24 cents a mile for a total of $672. Ammend tax return He then adds the $100 tolls and parking for a total of $772. Ammend tax return 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. Ammend tax return Transportation expenses you cannot include. Ammend tax return   You cannot include in medical expenses the cost of transportation in the following situations. Ammend tax return Going to and from work, even if your condition requires an unusual means of transportation. Ammend tax return Travel for purely personal reasons to another city for an operation or other medical care. Ammend tax return Travel that is merely for the general improvement of one's health. Ammend tax return The costs of operating a specially equipped car for other than medical reasons. Ammend tax return 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. Ammend tax return (See chapter 32 and Publication 503, Child and Dependent Care Expenses. Ammend tax return ) 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. Ammend tax return How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the taxable year for which you received no insurance or other reimbursement. Ammend tax return 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. Ammend tax return This includes payments from Medicare. Ammend tax return Even if a policy provides reimbursement for only 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. Ammend tax return Example. Ammend tax return You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. Ammend tax return The insurance you receive for the hospital and doctors' bills is more than their charges. Ammend tax return 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. Ammend tax return Health reimbursement arrangement (HRA). Ammend tax return   A health reimbursement arrangement is an employer-funded plan that reimburses employees for medical care expenses and allows unused amounts to be carried forward. Ammend tax return An HRA is funded solely by the employer and the reimbursements for medical expenses, up to a maximum dollar amount for a coverage period, are not included in your income. Ammend tax return Other reimbursements. Ammend tax return   Generally, you do not reduce medical expenses by payments you receive for: Permanent loss or loss of use of a member or function of the body (loss of limb, sight, hearing, etc. Ammend tax return ) or disfigurement to the extent the payment is based on the nature of the injury without regard to the amount of time lost from work, or Loss of earnings. Ammend tax return   You must, however, reduce your medical expenses by any part of these payments that is designated for medical costs. Ammend tax return See How Do You Figure and Report the Deduction on Your Tax Return , later. Ammend tax return   For how to treat damages received for personal injury or sickness, see Damages for Personal Injuries , later. Ammend tax return You do not have a medical deduction if you are reimbursed for all of your medical expenses for the year. Ammend tax return Excess reimbursement. Ammend tax return   If you are reimbursed more than your medical expenses, you may have to include the excess in income. Ammend tax return You may want to use Figure 21-A to help you decide if any of your reimbursement is taxable. Ammend tax return Premiums paid by you. Ammend tax return   If you pay either the entire premium for your medical insurance or all of the costs of a plan similar to medical insurance and your insurance payments or other reimbursements are more than your total medical expenses for the year, you have an excess reimbursement. Ammend tax return Generally, you do not include the excess reimbursement in your gross income. Ammend tax return Premiums paid by you and your employer. Ammend tax return   If both you and your employer contribute to your medical insurance plan and your employer's contributions are not included in your gross income, you must include in your gross income the part of your excess reimbursement that is from your employer's contribution. Ammend tax return   See Publication 502 to figure the amount of the excess reimbursement you must include in gross income. Ammend tax return Reimbursement in a later year. Ammend tax return   If you are reimbursed in a later year for medical expenses you deducted in an earlier year, you generally must report the reimbursement as income up to the amount you previously deducted as medical expenses. Ammend tax return   However, do not report as income the amount of reimbursement you received up to the amount of your medical deductions that did not reduce your tax for the earlier year. Ammend tax return For more information about the recovery of an amount that you claimed as an itemized deduction in an earlier year, see Itemized Deduction Recoveries in chapter 12. Ammend tax return Figure 21-A. Ammend tax return Is Your Excess Medical Reimbursement Taxable? Please click here for the text description of the image. Ammend tax return Figure 21-A. Ammend tax return Is Your Excess Medical Reimbursement Taxable? Medical expenses not deducted. Ammend tax return   If you did not deduct a medical expense in the year you paid it because your medical expenses were not more than 10% of your AGI (7. Ammend tax return 5% of your AGI if either you or your spouse was age 65 or older), or because you did not itemize deductions, do not include the reimbursement up to the amount of the expense in income. Ammend tax return However, if the reimbursement is more than the expense, see Excess reimbursement , earlier. Ammend tax return Example. Ammend tax return For 2013, you were unmarried and under age 65 and you had medical expenses of $500. Ammend tax return You cannot deduct the $500 because it is less than 10% of your AGI. Ammend tax return If, in a later year, you are reimbursed for any of the $500 in medical expenses, you do not include the amount reimbursed in your gross income. Ammend tax return Damages for Personal Injuries If you receive an amount in settlement of a personal injury suit, part of that award may be for medical expenses that you deducted in an earlier year. Ammend tax return If it is, you must include that part in your income in the year you receive it to the extent it reduced your taxable income in the earlier year. Ammend tax return See Reimbursement in a Later Year , discussed under How Do You Treat Reimbursements, earlier. Ammend tax return Future medical expenses. Ammend tax return   If you receive an amount in settlement of a damage suit for personal injuries, part of that award may be for future medical expenses. Ammend tax return If it is, you must reduce any future medical expenses for these injuries until the amount you received has been completely used. Ammend tax return How Do You Figure and Report the Deduction on Your Tax Return? Once you have determined which medical expenses you can include, you figure and report the deduction on your tax return. Ammend tax return What Tax Form Do You Use? You figure your medical expense deduction on Schedule A (Form 1040). Ammend tax return You cannot claim medical expenses on Form 1040A or Form 1040EZ. Ammend tax return If you need more information on itemized deductions or you are not sure if you can itemize, see chapter 20. Ammend tax return Enter the amount you paid for medical and dental expenses on Schedule A (Form 1040). Ammend tax return This should be your expenses that were not reimbursed by insurance or any other sources. Ammend tax return Generally, you can deduct only the amount of your medical and dental expenses that is more than 10% of your AGI (7. Ammend tax return 5% if either you or your spouse was age 65 or older) shown on line 38, Form 1040. Ammend tax return Impairment-Related Work Expenses If you are a person with a disability, you can take a business deduction for expenses that are necessary for you to be able to work. Ammend tax return If you take a business deduction for impairment-related work expenses, do not take a medical deduction for the same expenses. Ammend tax return You have a disability if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Ammend tax return Impairment-related expenses defined. Ammend tax return   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Ammend tax return Where to report. Ammend tax return   If you are self-employed, deduct the business expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. Ammend tax return   If you are an employee, complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. Ammend tax return Enter on Schedule A (Form 1040), that part of the amount on Form 2106, or Form 2106-EZ, that is related to your impairment. Ammend tax return Enter the amount that is unrelated to your impairment also on Schedule A (Form 1040). Ammend tax return Your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to other employee business expenses. Ammend tax return Example. Ammend tax return You are blind. Ammend tax return You must use a reader to do your work. Ammend tax return You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. Ammend tax return The reader's services are only for your work. Ammend tax return You can deduct your expenses for the reader as business expenses. Ammend tax return Health Insurance Costs for Self-Employed Persons If you were self-employed and had a net profit for the year, you may be able to deduct, as an adjustment to income, amounts paid for medical and qualified long-term care insurance on behalf of yourself, your spouse, your dependents, and, your children who were under age 27 at the end of 2013. Ammend tax return For this purpose, you were self-employed if you were a general partner (or a limited partner receiving guaranteed payments) or you received wages from an S corporation in which you were more than a 2% shareholder. Ammend tax return The insurance plan must be established under your trade or business and the deduction cannot be more than your earned income from that trade or business. Ammend tax return You cannot deduct payments for medical insurance for any month in which you were eligible to participate in a health plan subsidized by your employer, your spouse's employer, or, an employer of your dependent or your child under age 27 at the end of 2013. Ammend tax return You cannot deduct payments for a qualified long-term care insurance contract for any month in which you were eligible to participate in a long-term care insurance plan subsidized by your employer or your spouse's employer. Ammend tax return If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet in the Form 1040 instructions to figure the amount you can deduct. Ammend tax return But if any of the following applies, do not use that worksheet. Ammend tax return You had more than one source of income subject to self-employment tax. Ammend tax return You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Ammend tax return You are using amounts paid for qualified long-term care insurance to figure the deduction. Ammend tax return If you cannot use the worksheet in the Form 1040 instructions, use the worksheet in Publication 535, Business Expenses, to figure your deduction. Ammend tax return Note. Ammend tax return When figuring the amount you can deduct for insurance premiums, do not include any advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Ammend tax return If you are claiming the health coverage tax credit, subtract the amount shown on Form 8885, from the total insurance premiums you paid. Ammend tax return Do not include amounts paid for health insurance coverage with retirement plan distributions that were tax-free because you are a retired public safety officer. Ammend tax return Where to report. Ammend tax return    You take this deduction on Form 1040. Ammend tax return If you itemize your deductions and do not claim 100% of your self-employed health insurance on Form 1040, you can generally include any remaining premiums with all other medical expenses on Schedule A (Form 1040), subject to the 10% limit (7. Ammend tax return 5% if either you or your spouse was age 65 or older). Ammend tax return See Self-Employed Health Insurance Deduction in chapter 6 of Publication 535, Business Expenses, and Medical and Dental Expenses in the Instructions for Schedule A (Form 1040), for more information. 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