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Irs 2011 Tax Form

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Irs 2011 Tax Form

Irs 2011 tax form 21. Irs 2011 tax form   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. Irs 2011 tax form 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. Irs 2011 tax form  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. Irs 2011 tax form 5% if either you or your spouse is age 65 or older). Irs 2011 tax form Standard mileage rate. Irs 2011 tax form  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. Irs 2011 tax form See Transportation under What Medical Expenses Are Includible. Irs 2011 tax form Introduction This chapter will help you determine the following. Irs 2011 tax form What medical expenses are. Irs 2011 tax form What expenses you can include this year. Irs 2011 tax form How much of the expenses you can deduct. Irs 2011 tax form Whose medical expenses you can include. Irs 2011 tax form What medical expenses are includible. Irs 2011 tax form How to treat reimbursements. Irs 2011 tax form How to report the deduction on your tax return. Irs 2011 tax form How to report impairment-related work expenses. Irs 2011 tax form How to report health insurance costs if you are self-employed. Irs 2011 tax form 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. Irs 2011 tax form These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. Irs 2011 tax form They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. Irs 2011 tax form Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Irs 2011 tax form They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. Irs 2011 tax form 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. Irs 2011 tax form Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. Irs 2011 tax form 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. Irs 2011 tax form If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Irs 2011 tax form 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. Irs 2011 tax form 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. Irs 2011 tax form Separate returns. Irs 2011 tax form   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. Irs 2011 tax form 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. Irs 2011 tax form Community property states. Irs 2011 tax form   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. Irs 2011 tax form Each of you should include half the expenses. Irs 2011 tax form If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. Irs 2011 tax form If you live in a community property state, and are not filing a joint return, see Publication 555, Community Property. Irs 2011 tax form 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. Irs 2011 tax form 5% of your AGI if either you or your spouse is age 65 or older)(Form 1040, line 38). Irs 2011 tax form Example. Irs 2011 tax form You are unmarried and under age 65 and your AGI is $40,000, 10% of which is $4,000. Irs 2011 tax form You paid medical expenses of $2,500. Irs 2011 tax form You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. Irs 2011 tax form 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. Irs 2011 tax form There are different rules for decedents and for individuals who are the subject of multiple support agreements. Irs 2011 tax form See Support claimed under a multiple support agreement , later. Irs 2011 tax form Yourself You can include medical expenses you paid for yourself. Irs 2011 tax form Spouse You can include medical expenses you paid for your spouse. Irs 2011 tax form 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. Irs 2011 tax form Example 1. Irs 2011 tax form Mary received medical treatment before she married Bill. Irs 2011 tax form Bill paid for the treatment after they married. Irs 2011 tax form Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. Irs 2011 tax form If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. Irs 2011 tax form Mary would include the amounts she paid during the year in her separate return. Irs 2011 tax form If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. Irs 2011 tax form Example 2. Irs 2011 tax form This year, John paid medical expenses for his wife Louise, who died last year. Irs 2011 tax form John married Belle this year and they file a joint return. Irs 2011 tax form 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. Irs 2011 tax form Dependent You can include medical expenses you paid for your dependent. Irs 2011 tax form 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. Irs 2011 tax form A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. Irs 2011 tax form The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. Irs 2011 tax form S. Irs 2011 tax form citizen or national, or a resident of the United States, Canada, or Mexico. Irs 2011 tax form If your qualifying child was adopted, see Exception for adopted child , next. Irs 2011 tax form 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. Irs 2011 tax form Exception for adopted child. Irs 2011 tax form   If you are a U. Irs 2011 tax form S. Irs 2011 tax form citizen or U. Irs 2011 tax form S. Irs 2011 tax form 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. Irs 2011 tax form S. Irs 2011 tax form citizen or national or a resident of the United States, Canada, or Mexico. Irs 2011 tax form 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. Irs 2011 tax form Adopted child. Irs 2011 tax form   A legally adopted child is treated as your own child. Irs 2011 tax form This includes a child lawfully placed with you for legal adoption. Irs 2011 tax form   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. Irs 2011 tax form   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. Irs 2011 tax form   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. Irs 2011 tax form    You may be able to take an adoption credit for other expenses related to an adoption. Irs 2011 tax form See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Irs 2011 tax form Child of divorced or separated parents. Irs 2011 tax form   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. Irs 2011 tax form 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. Irs 2011 tax form This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). Irs 2011 tax form 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. Irs 2011 tax form But see Child of divorced or separated parents , earlier, and Support claimed under a multiple support agreement, next. Irs 2011 tax form Support claimed under a multiple support agreement. Irs 2011 tax form   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. Irs 2011 tax form 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. Irs 2011 tax form   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. Irs 2011 tax form However, you can include the entire unreimbursed amount you paid for medical expenses. Irs 2011 tax form Example. Irs 2011 tax form You and your three brothers each provide one-fourth of your mother's total support. Irs 2011 tax form Under a multiple support agreement, you treat your mother as your dependent. Irs 2011 tax form You paid all of her medical expenses. Irs 2011 tax form Your brothers reimbursed you for three-fourths of these expenses. Irs 2011 tax form In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. Irs 2011 tax form Your brothers cannot include any part of the expenses. Irs 2011 tax form 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. Irs 2011 tax form 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. Irs 2011 tax form This includes expenses for the decedent's spouse and dependents as well as for the decedent. Irs 2011 tax form 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. Irs 2011 tax form The expenses must be paid within the 1-year period beginning with the day after the date of death. Irs 2011 tax form 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. Irs 2011 tax form 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. Irs 2011 tax form Amended returns and claims for refund are discussed in chapter 1. Irs 2011 tax form 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. Irs 2011 tax form 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. Irs 2011 tax form 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). Irs 2011 tax form This table does not include all possible medical expenses. Irs 2011 tax form To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. Irs 2011 tax form Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Irs 2011 tax form 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). Irs 2011 tax form See Qualified Long-Term Care Insurance Contracts in Publication 502. Irs 2011 tax form 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. Irs 2011 tax form The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. Irs 2011 tax form Note. Irs 2011 tax form 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. Irs 2011 tax form 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. Irs 2011 tax form Employer-sponsored health insurance plan. Irs 2011 tax form   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. Irs 2011 tax form 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. Irs 2011 tax form Example. Irs 2011 tax form You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. Irs 2011 tax form Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. Irs 2011 tax form 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. Irs 2011 tax form Long-term care services. Irs 2011 tax form   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. Irs 2011 tax form This amount will be reported as wages in box 1 of your Form W-2. Irs 2011 tax form Health reimbursement arrangement (HRA). Irs 2011 tax form   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. Irs 2011 tax form This is because an HRA is funded solely by the employer. Irs 2011 tax form Retired public safety officers. Irs 2011 tax form   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. Irs 2011 tax form This applies only to distributions that would otherwise be included in income. Irs 2011 tax form Medicare A. Irs 2011 tax form   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. Irs 2011 tax form The payroll tax paid for Medicare A is not a medical expense. Irs 2011 tax form   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. Irs 2011 tax form In this situation you can include the premiums you paid for Medicare A as a medical expense. Irs 2011 tax form Medicare B. Irs 2011 tax form   Medicare B is supplemental medical insurance. Irs 2011 tax form Premiums you pay for Medicare B are a medical expense. Irs 2011 tax form Check the information you received from the Social Security Administration to find out your premium. Irs 2011 tax form Medicare D. Irs 2011 tax form    Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. Irs 2011 tax form You can include as a medical expense premiums you pay for Medicare D. Irs 2011 tax form Prepaid insurance premiums. Irs 2011 tax form   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). Irs 2011 tax form Unused sick leave used to pay premiums. Irs 2011 tax form   You must include in gross income cash payments you receive at the time of retirement for unused sick leave. Irs 2011 tax form 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. Irs 2011 tax form You can include this cost of continuing participation in the health plan as a medical expense. Irs 2011 tax form   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. Irs 2011 tax form You cannot include this cost of continuing participation in that health plan as a medical expense. Irs 2011 tax form Table 21-1. Irs 2011 tax form Medical and Dental Expenses Checklist. Irs 2011 tax form See Publication 502 for more information about these and other expenses. Irs 2011 tax form 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. Irs 2011 tax form ) 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. Irs 2011 tax form ) 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. Irs 2011 tax form 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. Irs 2011 tax form , 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. Irs 2011 tax form 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. Irs 2011 tax form See Nursing home , later. Irs 2011 tax form You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. Irs 2011 tax form You can include the cost of such lodging while away from home if all of the following requirements are met. Irs 2011 tax form The lodging is primarily for and essential to medical care. Irs 2011 tax form 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. Irs 2011 tax form The lodging is not lavish or extravagant under the circumstances. Irs 2011 tax form There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Irs 2011 tax form The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. Irs 2011 tax form You can include lodging for a person traveling with the person receiving the medical care. Irs 2011 tax form 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. Irs 2011 tax form Meals are not included. Irs 2011 tax form Nursing home. Irs 2011 tax form   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. Irs 2011 tax form This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. Irs 2011 tax form   Do not include the cost of meals and lodging if the reason for being in the home is personal. Irs 2011 tax form You can, however, include in medical expenses the part of the cost that is for medical or nursing care. Irs 2011 tax form Transportation Include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Irs 2011 tax form 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. Irs 2011 tax form Car expenses. Irs 2011 tax form   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use your car for medical reasons. Irs 2011 tax form You cannot include depreciation, insurance, general repair, or maintenance expenses. Irs 2011 tax form   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. Irs 2011 tax form    You can also include parking fees and tolls. Irs 2011 tax form You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. Irs 2011 tax form Example. Irs 2011 tax form In 2013, Bill Jones drove 2,800 miles for medical reasons. Irs 2011 tax form He spent $500 for gas, $30 for oil, and $100 for tolls and parking. Irs 2011 tax form He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. Irs 2011 tax form He figures the actual expenses first. Irs 2011 tax form He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. Irs 2011 tax form He then figures the standard mileage amount. Irs 2011 tax form He multiplies 2,800 miles by 24 cents a mile for a total of $672. Irs 2011 tax form He then adds the $100 tolls and parking for a total of $772. Irs 2011 tax form 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. Irs 2011 tax form Transportation expenses you cannot include. Irs 2011 tax form   You cannot include in medical expenses the cost of transportation in the following situations. Irs 2011 tax form Going to and from work, even if your condition requires an unusual means of transportation. Irs 2011 tax form Travel for purely personal reasons to another city for an operation or other medical care. Irs 2011 tax form Travel that is merely for the general improvement of one's health. Irs 2011 tax form The costs of operating a specially equipped car for other than medical reasons. Irs 2011 tax form 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. Irs 2011 tax form (See chapter 32 and Publication 503, Child and Dependent Care Expenses. Irs 2011 tax form ) 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. Irs 2011 tax form 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. Irs 2011 tax form 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. Irs 2011 tax form This includes payments from Medicare. Irs 2011 tax form 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. Irs 2011 tax form Example. Irs 2011 tax form You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. Irs 2011 tax form The insurance you receive for the hospital and doctors' bills is more than their charges. Irs 2011 tax form 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. Irs 2011 tax form Health reimbursement arrangement (HRA). Irs 2011 tax form   A health reimbursement arrangement is an employer-funded plan that reimburses employees for medical care expenses and allows unused amounts to be carried forward. Irs 2011 tax form 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. Irs 2011 tax form Other reimbursements. Irs 2011 tax form   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. Irs 2011 tax form ) 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. Irs 2011 tax form   You must, however, reduce your medical expenses by any part of these payments that is designated for medical costs. Irs 2011 tax form See How Do You Figure and Report the Deduction on Your Tax Return , later. Irs 2011 tax form   For how to treat damages received for personal injury or sickness, see Damages for Personal Injuries , later. Irs 2011 tax form You do not have a medical deduction if you are reimbursed for all of your medical expenses for the year. Irs 2011 tax form Excess reimbursement. Irs 2011 tax form   If you are reimbursed more than your medical expenses, you may have to include the excess in income. Irs 2011 tax form You may want to use Figure 21-A to help you decide if any of your reimbursement is taxable. Irs 2011 tax form Premiums paid by you. Irs 2011 tax form   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. Irs 2011 tax form Generally, you do not include the excess reimbursement in your gross income. Irs 2011 tax form Premiums paid by you and your employer. Irs 2011 tax form   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. Irs 2011 tax form   See Publication 502 to figure the amount of the excess reimbursement you must include in gross income. Irs 2011 tax form Reimbursement in a later year. Irs 2011 tax form   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. Irs 2011 tax form   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. Irs 2011 tax form 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. Irs 2011 tax form Figure 21-A. Irs 2011 tax form Is Your Excess Medical Reimbursement Taxable? Please click here for the text description of the image. Irs 2011 tax form Figure 21-A. Irs 2011 tax form Is Your Excess Medical Reimbursement Taxable? Medical expenses not deducted. Irs 2011 tax form   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. Irs 2011 tax form 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. Irs 2011 tax form However, if the reimbursement is more than the expense, see Excess reimbursement , earlier. Irs 2011 tax form Example. Irs 2011 tax form For 2013, you were unmarried and under age 65 and you had medical expenses of $500. Irs 2011 tax form You cannot deduct the $500 because it is less than 10% of your AGI. Irs 2011 tax form 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. Irs 2011 tax form 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. Irs 2011 tax form 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. Irs 2011 tax form See Reimbursement in a Later Year , discussed under How Do You Treat Reimbursements, earlier. Irs 2011 tax form Future medical expenses. Irs 2011 tax form   If you receive an amount in settlement of a damage suit for personal injuries, part of that award may be for future medical expenses. Irs 2011 tax form If it is, you must reduce any future medical expenses for these injuries until the amount you received has been completely used. Irs 2011 tax form 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. Irs 2011 tax form What Tax Form Do You Use? You figure your medical expense deduction on Schedule A (Form 1040). Irs 2011 tax form You cannot claim medical expenses on Form 1040A or Form 1040EZ. Irs 2011 tax form If you need more information on itemized deductions or you are not sure if you can itemize, see chapter 20. Irs 2011 tax form Enter the amount you paid for medical and dental expenses on Schedule A (Form 1040). Irs 2011 tax form This should be your expenses that were not reimbursed by insurance or any other sources. Irs 2011 tax form Generally, you can deduct only the amount of your medical and dental expenses that is more than 10% of your AGI (7. Irs 2011 tax form 5% if either you or your spouse was age 65 or older) shown on line 38, Form 1040. Irs 2011 tax form 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. Irs 2011 tax form If you take a business deduction for impairment-related work expenses, do not take a medical deduction for the same expenses. Irs 2011 tax form 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. Irs 2011 tax form Impairment-related expenses defined. Irs 2011 tax form   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. Irs 2011 tax form Where to report. Irs 2011 tax form   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. Irs 2011 tax form   If you are an employee, complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. Irs 2011 tax form Enter on Schedule A (Form 1040), that part of the amount on Form 2106, or Form 2106-EZ, that is related to your impairment. Irs 2011 tax form Enter the amount that is unrelated to your impairment also on Schedule A (Form 1040). Irs 2011 tax form Your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to other employee business expenses. Irs 2011 tax form Example. Irs 2011 tax form You are blind. Irs 2011 tax form You must use a reader to do your work. Irs 2011 tax form 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. Irs 2011 tax form The reader's services are only for your work. Irs 2011 tax form You can deduct your expenses for the reader as business expenses. Irs 2011 tax form 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. Irs 2011 tax form 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. Irs 2011 tax form 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. Irs 2011 tax form 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. Irs 2011 tax form 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. Irs 2011 tax form 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. Irs 2011 tax form But if any of the following applies, do not use that worksheet. Irs 2011 tax form You had more than one source of income subject to self-employment tax. Irs 2011 tax form You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Irs 2011 tax form You are using amounts paid for qualified long-term care insurance to figure the deduction. Irs 2011 tax form If you cannot use the worksheet in the Form 1040 instructions, use the worksheet in Publication 535, Business Expenses, to figure your deduction. Irs 2011 tax form Note. Irs 2011 tax form 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. Irs 2011 tax form If you are claiming the health coverage tax credit, subtract the amount shown on Form 8885, from the total insurance premiums you paid. Irs 2011 tax form 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. Irs 2011 tax form Where to report. Irs 2011 tax form    You take this deduction on Form 1040. Irs 2011 tax form 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. Irs 2011 tax form 5% if either you or your spouse was age 65 or older). Irs 2011 tax form 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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The Irs 2011 Tax Form

Irs 2011 tax form 4. Irs 2011 tax form   General Business Credits Table of Contents Introduction Useful Items - You may want to see: Business Credits How To Claim the Credit Introduction Your general business credit for the year consists of your carryforward of business credits from prior years plus the total of your current year business credits. Irs 2011 tax form In addition, your general business credit for the current year may be increased later by the carryback of business credits from later years. Irs 2011 tax form You subtract this credit directly from your tax. Irs 2011 tax form Useful Items - You may want to see: Form (and Instructions) 3800 General Business Credit 6251 Alternative Minimum Tax—Individuals See chapter 12 for information about getting publications and forms. Irs 2011 tax form Business Credits All of the following credits are part of the general business credit. Irs 2011 tax form The form you use to figure each credit is shown in parentheses. Irs 2011 tax form You will also have to complete Form 3800. Irs 2011 tax form Alternative fuel vehicle refueling property credit (Form 8911). Irs 2011 tax form   This credit applies to the cost of any qualified fuel vehicle refueling property you placed in service. Irs 2011 tax form For more information, see Form 8911. Irs 2011 tax form Alternative motor vehicle credit (Form 8910). Irs 2011 tax form   For more information, see Form 8910. Irs 2011 tax form Biodiesel and renewable diesel fuels credit (Form 8864). Irs 2011 tax form   For more information, see Form 8864. Irs 2011 tax form Biofuel producer credit (Form 6478). Irs 2011 tax form    For more information, see Form 6478. Irs 2011 tax form Carbon dioxide sequestration credit (Form 8933). Irs 2011 tax form   This credit is for carbon dioxide which is captured at a qualified facility and disposed of in a secure geological storage or used in a qualified enhanced oil or natural gas recovery project. Irs 2011 tax form For more information, see Form 8933. Irs 2011 tax form Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). Irs 2011 tax form   This credit is generally equal to your (employer's) portion of social security and Medicare taxes paid on tips received by employees of your food and beverage establishment where tipping is customary. Irs 2011 tax form The credit applies regardless of whether the food is consumed on or off your business premises. Irs 2011 tax form For more information, see Form 8846. Irs 2011 tax form Credit for employer differential wage payments (Form 8932). Irs 2011 tax form   This credit provides certain small businesses with an incentive to continue to pay wages to an employee performing services on active duty in the uniformed services of the United States for a period of more than 30 days. Irs 2011 tax form For more information, see Form 8932. Irs 2011 tax form Credit for employer-provided childcare facilities and services (Form 8882). Irs 2011 tax form   This credit applies to the qualified expenses you paid for employee childcare and qualified expenses you paid for childcare resource and referral services. Irs 2011 tax form For more information, see Form 8882. Irs 2011 tax form Credit for increasing research activities (Form 6765). Irs 2011 tax form   This credit is designed to encourage businesses to increase the amounts they spend on research and experimental activities, including energy research. Irs 2011 tax form For more information, see Form 6765. Irs 2011 tax form Credit for small employer health insurance premiums (Form 8941). Irs 2011 tax form   This credit applies to the cost of certain health insurance coverage you provide to certain employees. Irs 2011 tax form For more information, see Form 8941. Irs 2011 tax form Credit for small employer pension plan startup costs (Form 8881). Irs 2011 tax form   This credit applies to pension plan startup costs of a new qualified defined benefit or defined contribution plan (including a 401(k) plan), SIMPLE plan, or simplified employee pension. Irs 2011 tax form For more information, see Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). Irs 2011 tax form Disabled access credit (Form 8826). Irs 2011 tax form   This credit is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons who have disabilities. Irs 2011 tax form You must pay or incur the expenses to enable your business to comply with the Americans with Disabilities Act of 1990. Irs 2011 tax form For more information, see Form 8826. Irs 2011 tax form Distilled spirits credit (Form 8906). Irs 2011 tax form   This credit is available to distillers and importers of distilled spirits and eligible wholesalers of distilled spirits. Irs 2011 tax form For more information, see Form 8906. Irs 2011 tax form Empowerment zone employment credit (Form 8844). Irs 2011 tax form   You may qualify for this credit if you have employees and are engaged in a business in an empowerment zone for which the credit is available. Irs 2011 tax form For more information, see Form 8844. Irs 2011 tax form Energy efficient appliance credit (Form 8909). Irs 2011 tax form   This credit is available for manufacturers of eligible appliances. Irs 2011 tax form For more information, see Form 8909. Irs 2011 tax form Energy efficient home credit (Form 8908). Irs 2011 tax form   This credit is available for eligible contractors of certain homes sold for use as a residence. Irs 2011 tax form For more information, see Form 8908. Irs 2011 tax form Indian employment credit (Form 8845). Irs 2011 tax form   This credit applies to qualified wages and health insurance costs you paid or incurred for qualified employees. Irs 2011 tax form For more information, see Form 8845. Irs 2011 tax form Investment credit (Form 3468). Irs 2011 tax form   The investment credit is the total of the following credits. Irs 2011 tax form Rehabilitation credit. Irs 2011 tax form Energy credit. Irs 2011 tax form Qualifying advanced coal project credit. Irs 2011 tax form Qualifying gasification project credit. Irs 2011 tax form Qualifying advanced energy project credit. Irs 2011 tax form   For more information, see Form 3468. Irs 2011 tax form Low sulfur diesel fuel production credit (Form 8896). Irs 2011 tax form    For more information, see Form 8896. Irs 2011 tax form Low-income housing credit (Form 8586). Irs 2011 tax form   This credit generally applies to each new qualified low-income building placed in service after 1986. Irs 2011 tax form For more information, see Form 8586. Irs 2011 tax form Mine rescue team training credit (Form 8923). Irs 2011 tax form   This credit applies to training program costs you pay or incur for certain mine rescue team employees. Irs 2011 tax form For more information, see Form 8923. Irs 2011 tax form New markets credit (Form 8874). Irs 2011 tax form   This credit is for qualified equity investments made in qualified community development entities. Irs 2011 tax form For more information, see Form 8874. Irs 2011 tax form Nonconventional source fuel credit (Form 8907). Irs 2011 tax form   This credit is for qualified coke and coke gas you produced and sold to an unrelated person during the tax year. Irs 2011 tax form For more information, see Form 8907. Irs 2011 tax form Orphan drug credit (Form 8820). Irs 2011 tax form   This credit applies to qualified expenses incurred in testing certain drugs for rare diseases and conditions. Irs 2011 tax form For more information, see Form 8820. Irs 2011 tax form Qualified plug-in electric drive motor vehicle credit (Form 8936). Irs 2011 tax form   This credit is for certain new qualified plug-in electric vehicles placed in service during the tax year. Irs 2011 tax form For more information, see Form 8936. Irs 2011 tax form Qualified railroad track maintenance credit (Form 8900). Irs 2011 tax form   This credit applies with respect to qualified railroad track maintenance expenditures paid or incurred during the tax year. Irs 2011 tax form For more information, see Form 8900. Irs 2011 tax form Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Irs 2011 tax form   This credit is for the sale of electricity, refined coal, or Indian coal produced in the United States or U. Irs 2011 tax form S. Irs 2011 tax form possessions from qualified energy resources at a qualified facility. Irs 2011 tax form For more information, see Form 8835. Irs 2011 tax form Work opportunity credit (Form 5884). Irs 2011 tax form   This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. Irs 2011 tax form For more information, see Form 5884. Irs 2011 tax form How To Claim the Credit To claim a general business credit, you will first have to get the forms you need to claim your current year business credits. Irs 2011 tax form In addition to the credit form, you also need to file Form 3800. Irs 2011 tax form Prev  Up  Next   Home   More Online Publications