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

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Cedar Rapids 425 Second St. SE
Cedar Rapids, IA 52401

Monday - Friday 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(319) 364-5327 
Davenport  101 W. 2nd St.
Davenport, IA 52801

Monday-Wednesday 8:30 a.m.-4:30 p.m.
(Closed for lunch from 12:00 noon - 1:00 p.m.)

 

**This office will be open 10:30 a.m. - 4:30 p.m. on Mondays**

 

**This office will be open normal hours on Tuesdays**

 

**This office will be open 8:30 a.m. - 2:00 p.m. on Wednesdays**

 

**This office will be closed Thursdays and Fridays until further notice**

 

Services Provided

(563) 326-6052 
Des Moines  210 Walnut St.
Des Moines, IA 50309 

Monday-Friday 8:30 a.m.-4:30 p.m.
(Closed for lunch from 12:00 noon - 1:00 p.m.)

 

Services Provided

(515) 564-6618 
Fort Dodge**  1728 Central Ave.
Fort Dodge, IA 50501 

January - April: This office will be open the 1st and 3rd Monday of each month.

May - December: This office will be open only the 1st Monday of each month..

Monday 10:00 a.m.-3:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

**Whenever a Federal Holiday falls on the Monday we are scheduled to be open, we will be open on Tuesday of that week.
 

Services Provided

(515) 576-1744 
Sioux City  3539 Southern Hills Drive
Sioux City, IA
51106 

Monday-Friday 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

Services Provided

(712) 274-8019 
Waterloo  201 Tower Park Dr.
Suite 102
Waterloo, IA 50701 

Monday - Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.) 

 

Services Provided

(319) 234-5719 
Waterloo/remote
Taxpayer Assistance
available at Eastside Ministerial Alliance
205 Adams Street,
Suite 1
Waterloo, IA 50703

Monday-Thursday-9:30 a.m.-4:00 p.m.; 
Friday-9:00 a.m.-2:00 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)
 

Services Provided

 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses). For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (515) 564-6888 in Des Moines or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
210 Walnut St. Stop 4312
Des Moines, IA 50309

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Vita Tax Service

Vita tax service Index Symbols 30% Tax, The 30% Tax , Residents of Canada or Mexico engaged in transportation-related employment. Vita tax service , Students, teachers, and researchers. Vita tax service A Accuracy-related penalties, Accuracy-related penalty. Vita tax service Additional Medicare Tax, Additional Medicare Tax. Vita tax service , Additional Medicare Tax. Vita tax service Adoption credit Dual-status alien, Adoption credit. Vita tax service Nonresident alien, Adoption credit. Vita tax service Resident alien, Adoption credit. Vita tax service Agricultural workers, Agricultural workers. Vita tax service , Agricultural Workers Alien Nonresident, Nonresident Aliens, Nonresident Aliens, Nonresident Aliens Resident, Resident Aliens, Resident Aliens, Resident Aliens Alien status, employer notification of, Notification of Alien Status Alternative minimum tax, Alternative minimum tax. Vita tax service Amended returns, Amended Returns and Claims for Refund American Samoa, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. Vita tax service S. Vita tax service possessions. Vita tax service , Bona Fide Residents of American Samoa or Puerto Rico Annuities Income, Income from certain annuities. Vita tax service Source rule, Pensions and Annuities Asset-use test, Asset-use test. Vita tax service Assistance (see Tax help) Athletes, professional, Professional athletes. Vita tax service Awards, Scholarships, Grants, Prizes, and Awards B Basis of property, Depreciable property. Vita tax service Beneficiary of estate or trust, Beneficiary of an estate or trust. Vita tax service Business expenses, ordinary and necessary, Ordinary and necessary business expenses. Vita tax service Business operations, Business operations. Vita tax service Business profits and losses and sales transactions, Business Profits and Losses and Sales Transactions Business, U. Vita tax service S. Vita tax service , Trade or Business in the United States Business-activities test, Business-activities test. Vita tax service C Canada Commuters, Regular commuters from Canada or Mexico. Vita tax service Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). Vita tax service Residents of, Residents of Mexico or Canada or U. Vita tax service S. Vita tax service nationals. Vita tax service Social security benefits, Special Rule for Canadian and German Social Security Benefits Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. Vita tax service Withholding tax, U. Vita tax service S. Vita tax service nationals or residents of Canada, Mexico, or South Korea. Vita tax service Capital assets, sales or exchanges, Sales or Exchanges of Capital Assets Casualty and theft losses, Casualty and theft losses. Vita tax service Central withholding agreements, Central withholding agreements. Vita tax service Charitable contributions, Charitable contributions. Vita tax service Child and dependent care credit Dual-status alien, Child and dependent care credit. Vita tax service Nonresident alien, Child and dependent care credit. Vita tax service Resident alien, Child and dependent care credit. Vita tax service Child tax credit Resident alien, Child tax credit. Vita tax service , Child tax credit. Vita tax service , Child tax credit. Vita tax service Claims for refund, Amended Returns and Claims for Refund Closer connection, Closer Connection to a Foreign Country Commodities, trading in, Trading in stocks, securities, and commodities. Vita tax service Community income, Community Income Commuters from Canada or Mexico, Regular commuters from Canada or Mexico. Vita tax service Compensation for labor or personal services Geographical basis, Geographical Basis Contingent interest, Contingent interest. Vita tax service Credit for the elderly or the disabled Dual-status alien, 6) Tax credits. Vita tax service Resident alien, Credit for the elderly or the disabled. Vita tax service Credits against tax Child and dependent care credit, Child and dependent care credit. Vita tax service , Child and dependent care credit. Vita tax service Child tax credit, Child tax credit. Vita tax service , Child tax credit. Vita tax service , Child tax credit. Vita tax service Credit for the elderly or the disabled, 6) Tax credits. Vita tax service Dual-status alien, Credits Earned income credit, Earned income credit. Vita tax service , 6) Tax credits. Vita tax service Education credits, Education credits. Vita tax service , Education credits. Vita tax service , 6) Tax credits. Vita tax service Excess social security tax withheld, Excess social security tax withheld. Vita tax service Foreign tax credit, Foreign tax credit. Vita tax service , Foreign tax credit. Vita tax service Hope credit, Education credits. Vita tax service , Education credits. Vita tax service Lifetime learning credit, Education credits. Vita tax service , Education credits. Vita tax service Retirement savings contributions, Retirement savings contributions credit. Vita tax service , Retirement savings contributions credit. Vita tax service , Retirement savings contributions credit. Vita tax service Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Vita tax service Tax withheld at source, Tax withheld at the source. Vita tax service Tax withheld on partnership income, Tax withheld on partnership income. Vita tax service Withholding from wages, Withholding from wages. Vita tax service Crew members Alien status, Crew members. Vita tax service Compensation, Crew members. Vita tax service Currency, transporting, Other Forms You May Have To File D Days of presence, Days of Presence in the United States De minimis presence, De minimis presence. Vita tax service Deductions, Deductions, Itemized Deductions Departure permit, When to get a sailing or departure permit. Vita tax service Depreciable property, Depreciable property. Vita tax service Diplomats (see Foreign government employees) Direct economic relationship, Personal Service Income Disclosure statement, Disclosure statement. Vita tax service Dividends, U. Vita tax service S. Vita tax service source income, Dividends Dual-status aliens, Dual-Status Aliens Dual-status tax year, Dual-Status Aliens, Dual-Status Tax Year Child care credit, Child and dependent care credit. Vita tax service Computation of tax, How To Figure Tax Credit for the elderly or the disabled, 6) Tax credits. Vita tax service Earned income credit, 6) Tax credits. Vita tax service Education credit, 6) Tax credits. Vita tax service Exemptions, 2) Exemptions. Vita tax service Foreign tax credit, Foreign tax credit. Vita tax service Forms to file, Forms To File Head of household. Vita tax service , 3) Head of household. Vita tax service Income subject to tax, Income Subject to Tax Joint return, 4) Joint return. Vita tax service Residency ending date, Dual-Status Aliens Residency starting date, Dual-Status Aliens Restrictions, Restrictions for Dual-Status Taxpayers Standard deduction, 1) Standard deduction. Vita tax service Tax rates, 5) Tax rates. Vita tax service When and where to file, When and Where To File E Earned income credit Dual-status alien, 6) Tax credits. Vita tax service Nonresident alien, Earned income credit. Vita tax service Resident alien, Earned income credit. Vita tax service Education credits Dual-status alien, 6) Tax credits. Vita tax service Nonresident alien, Education credits. Vita tax service Resident alien, Education credits. Vita tax service Effectively connected income, Effectively Connected Income Foreign income, Foreign Income Investment income, Investment Income Pensions, Pensions. Vita tax service Real property gain or loss, Real Property Gain or Loss Real property income choice, Income From Real Property Tax on, Tax on Effectively Connected Income Transportation income, Transportation Income Employees of foreign governments, Employees of foreign governments. Vita tax service Employees of international organizations, Employees of international organizations. Vita tax service Employees, household, Household employees. Vita tax service Employees, withholding exemption under tax treaty, Employees and independent contractors. Vita tax service Employer identification number, Employer identification number (EIN). Vita tax service Estate, beneficiary, Beneficiary of an estate or trust. Vita tax service Estimated tax, Paying Tax Through Withholding or Estimated Tax , Estimated Tax Form 1040-ES (NR) Excess social security tax, Excess social security tax withheld. Vita tax service Exchange visitors, Exchange Visitors Income from foreign employer, Students and exchange visitors. Vita tax service Social security and Medicare taxes, Students and Exchange Visitors Exclusions from gross income, Exclusions From Gross Income Annuities, Income from certain annuities. Vita tax service Compensation from a foreign employer, Students and exchange visitors. Vita tax service Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Students and exchange visitors, Students and exchange visitors. Vita tax service Treaty income, Income affected by treaties. Vita tax service , Treaty Income Exempt individual, Exempt individual. Vita tax service Exemption from withholding Employees, Employees and independent contractors. Vita tax service Independent contractors, Employees and independent contractors. Vita tax service Students, teachers, and researchers, Students, teachers, and researchers. Vita tax service Exemptions Dual-status taxpayer, Exemptions Indian students and business apprentices, Students and business apprentices from India. Vita tax service Nonresident alien, Exemptions Resident alien, Exemptions Residents of Mexico or Canada, Residents of Mexico or Canada or U. Vita tax service S. Vita tax service nationals. Vita tax service Residents of South Korea, Residents of South Korea. Vita tax service U. Vita tax service S. Vita tax service nationals, Residents of Mexico or Canada or U. Vita tax service S. Vita tax service nationals. Vita tax service Expatriation tax, Expatriation Before June 4, 2004 F Fellowship grant Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Filing requirements, Nonresident Aliens Filing returns, Figuring Your Tax Amended returns, Amended Returns and Claims for Refund Claims for refund, Amended Returns and Claims for Refund Commonwealth of the Northern Mariana Islands, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Vita tax service Dual-status taxpayer, Forms To File Estimated tax, When to pay estimated tax. Vita tax service Form 1040-C, Form 1040-C Form 1040NR, Figuring Your Tax, Nonresident Aliens Form 1040NR-EZ, Figuring Your Tax, Form 1040NR-EZ Form 2063, Form 2063 Guam, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Vita tax service Nonresident alien, Figuring Your Tax U. Vita tax service S. Vita tax service Virgin Islands, Aliens from the U. Vita tax service S. Vita tax service Virgin Islands. Vita tax service Who must file, Nonresident Aliens Filing status, Filing Status First-year choice, First-Year Choice Fixed or determinable income, Fixed or Determinable Income Foreign country, Foreign country. Vita tax service Foreign earned income exclusion, Foreign Earned Income and Housing Amount Foreign employer, Employees of foreign persons, organizations, or offices. Vita tax service , Foreign employer. Vita tax service Foreign government employees Alien status, Foreign government-related individuals. Vita tax service Exempt from U. Vita tax service S. Vita tax service tax, Employees of Foreign Governments and International Organizations Tax treaty exemption, Employees of Foreign Governments Foreign income subject to U. Vita tax service S. Vita tax service tax, Foreign Income Foreign organizations, charitable contributions to, Charitable contributions. Vita tax service Foreign tax credit Dual-status alien, Foreign tax credit. Vita tax service Nonresident alien, Foreign tax credit. Vita tax service Resident alien, Foreign tax credit. Vita tax service Forms, Form 8843. Vita tax service 1040-C, Form 1040-C 1040-ES(NR), Estimated Tax Form 1040-ES (NR) 1040NR, Nonresident Aliens 1040NR-EZ, Form 1040NR-EZ 1040X, Amended Returns and Claims for Refund 1042-S, Tax Withheld on Real Property Sales 1116, Foreign tax credit. Vita tax service , Foreign tax credit. Vita tax service , Foreign tax credit. Vita tax service 2063, Form 2063 2106, Deductible travel expenses. Vita tax service 2210, Penalty for failure to pay estimated income tax. Vita tax service 3903, Moving expenses. Vita tax service 4563, Residents of American Samoa. Vita tax service 4790 (see FinCEN 105) 6251, Alternative minimum tax. Vita tax service 8233, Employees and independent contractors. Vita tax service 8275, Disclosure statement. Vita tax service 8288, Credit for tax withheld. Vita tax service 8288-A, Credit for tax withheld. Vita tax service 8288-B, Withholding certificates. Vita tax service 8801, Credit for prior year minimum tax. Vita tax service 8805, Tax Withheld on Partnership Income, Tax Withheld on Real Property Sales 8833, Effect of Tax Treaties, Resident Aliens 8840, Form 8840. Vita tax service 8843, Form 8843. Vita tax service 8854, Reporting requirements. Vita tax service FinCEN 105, Other Forms You May Have To File W-4, Withholding on Wages, Alternate Withholding Procedure, Form W-4. Vita tax service W-7, Individual taxpayer identification number (ITIN). Vita tax service W-8BEN, Income Entitled to Tax Treaty Benefits W-8ECI, Withholding on Pensions W-9, Notification of Alien Status Forms to file Dual-status alien, Forms To File Nonresident aliens, Nonresident Aliens Resident alien, Resident Aliens Sailing permits, Forms To File Free tax services, Free help with your tax return. Vita tax service G Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing German social security benefits, Special Rule for Canadian and German Social Security Benefits Green card test, Green Card Test H Head of household Nonresident alien, Head of household. Vita tax service Resident alien, Head of household. Vita tax service Help (see Tax help) Home, sale of, Gain From the Sale of Your Main Home Household employees, Household employees. Vita tax service I Identification number, taxpayer Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. Vita tax service Income Community, Community Income Effectively connected, Effectively Connected Income Exclusions, Exclusions From Gross Income Fixed or determinable, Fixed or Determinable Income Foreign, Foreign Income From real property, Income From Real Property Income affected by treaties, Income affected by treaties. Vita tax service Interest, Interest Income Investment, Investment Income Personal services, Personal Service Income Reporting, Reporting Your Income Sale of home, Gain From the Sale of Your Main Home Tip, Withholding on Tip Income Income code 28, Gambling Winnings Income from U. Vita tax service S. Vita tax service sources, Source of Income Dividends, Dividends Interest, Interest Income Pensions and annuities, Pensions and Annuities Personal property, Personal Property Personal services, Personal Services Real property, Real Property Rents or royalties, Rents or Royalties Independent contractors Withholding exemption under tax treaty, Employees and independent contractors. Vita tax service Withholding rules, Independent Contractors India, students and business apprentices from Exemptions, Students and business apprentices from India. Vita tax service Exemptions for spouse and dependents, Students and business apprentices from India. Vita tax service Standard deduction, Students and business apprentices from India. Vita tax service Withholding allowances, Students and business apprentices from India. Vita tax service Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). Vita tax service Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). Vita tax service Intangible property, Intangible property. Vita tax service Interest Portfolio, Portfolio interest. Vita tax service , Interest that does not qualify as portfolio interest. Vita tax service Interest income Contingent, Contingent interest. Vita tax service Excludable, Interest Income Source rule, Interest Income International organization employees Alien status, Foreign government-related individuals. Vita tax service Exempt from U. Vita tax service S. Vita tax service tax, Employees of Foreign Governments and International Organizations International social security agreements, International Social Security Agreements Interrupted period of residence, Interrupted Period of Residence Inventory, Inventory property. Vita tax service Investment income, Investment Income Itemized deductions, Itemized Deductions J Job expenses, Job expenses and other miscellaneous deductions. Vita tax service K Korea, South Exemptions, Residents of South Korea. Vita tax service , Exemptions Married filing separately, Married nonresident alien. Vita tax service Qualifying widow filing status, Qualifying widow(er). Vita tax service Withholding tax, U. Vita tax service S. Vita tax service nationals or residents of Canada, Mexico, or South Korea. Vita tax service L Last year of residency, Last Year of Residency Long-term U. Vita tax service S. Vita tax service resident Defined, Long-term resident defined. Vita tax service Expatriation tax, Long-term resident defined. Vita tax service Losses Business, Business Profits and Losses and Sales Transactions Capital Assets, Sales or Exchanges of Capital Assets Casualty and theft, Casualty and theft losses. Vita tax service Of nonresident aliens, Losses. Vita tax service Real property, Real Property Gain or Loss M Married filing jointly Nonresident alien, Married nonresident alien. Vita tax service Resident alien, Married filing jointly. Vita tax service Medical condition, Medical condition. Vita tax service Medicare tax, Social Security and Medicare Taxes Mexico Commuters, Regular commuters from Canada or Mexico. Vita tax service Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). Vita tax service Residents of, Residents of Mexico or Canada or U. Vita tax service S. Vita tax service nationals. Vita tax service Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. Vita tax service Withholding tax, U. Vita tax service S. Vita tax service nationals or residents of Canada, Mexico, or South Korea. Vita tax service Miscellaneous deductions, Job expenses and other miscellaneous deductions. Vita tax service Monetary instruments, transporting, Other Forms You May Have To File Moving expenses, Moving expenses. Vita tax service Multi-level marketing, Multi-level marketing. Vita tax service , Multi-level marketing. Vita tax service Municipal bonds, State and local government obligations. Vita tax service N National of the United States, Qualifying widow(er). Vita tax service , 5) Tax rates. Vita tax service , Withholding on Wages Natural resources (see Real property) Non-registered obligations, Obligations not in registered form. Vita tax service Nonresident alien, Nonresident Aliens Annuity income, Income from certain annuities. Vita tax service Business expenses, Ordinary and necessary business expenses. Vita tax service Casualty and theft losses, Casualty and theft losses. Vita tax service Charitable contributions, Charitable contributions. Vita tax service Child care credit, Child and dependent care credit. Vita tax service Credit for excess social security tax withheld, Excess social security tax withheld. Vita tax service Credit for income tax withheld, Withholding from wages. Vita tax service Credit for prior year minimum tax, Credit for prior year minimum tax. Vita tax service Defined, Nonresident Aliens Earned income credit, Earned income credit. Vita tax service Education credits, Education credits. Vita tax service Effectively connected income, tax on, Tax on Effectively Connected Income Filing Form 1040NR, Figuring Your Tax Filing Form 1040NR-EZ, Figuring Your Tax Foreign tax credit, Foreign tax credit. Vita tax service Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Head of household, Head of household. Vita tax service How income is taxed, Nonresident Aliens Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). Vita tax service Interest income, Interest Income Job expenses, Job expenses and other miscellaneous deductions. Vita tax service Losses, Losses. Vita tax service Married filing jointly, Married nonresident alien. Vita tax service Miscellaneous deductions, Job expenses and other miscellaneous deductions. Vita tax service Moving expenses, Moving expenses. Vita tax service Personal exemptions, Exemptions Qualifying widow(er), Qualifying widow(er). Vita tax service Standard deduction, Standard deduction. Vita tax service State and local income taxes, State and local income taxes. Vita tax service Students, Nonresident Alien Students Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Vita tax service Tax withheld at source, Tax withheld at the source. Vita tax service Travel expenses, Travel expenses. Vita tax service Withholding from partnership income, Tax withheld on partnership income. Vita tax service Withholding tax, Paying Tax Through Withholding or Estimated Tax Nonresident spouse treated as a resident, Nonresident Spouse Treated as a Resident O Obligations Not in registered form, Obligations not in registered form. Vita tax service Registered, Obligations in registered form. Vita tax service Original issue discount, Original issue discount (OID). Vita tax service P Partnership Income, tax withheld on, Tax Withheld on Partnership Income Partnerships, Partnerships. Vita tax service Payment against U. Vita tax service S. Vita tax service tax, Payments Tax withheld at the source, Tax withheld at the source. Vita tax service Withholding from wages, Tax Withheld Penalties, Penalties. Vita tax service , Penalties Accuracy-related, Accuracy-related penalty. Vita tax service Failure to file, Filing late. Vita tax service Failure to pay, Paying tax late. Vita tax service Failure to supply taxpayer identification number, Failure to supply taxpayer identification number. Vita tax service Fraud, Fraud. Vita tax service Frivolous tax submission, Frivolous tax submission. Vita tax service Negligence, Negligence or disregard. Vita tax service Substantial understatement of income tax, Substantial understatement of income tax. Vita tax service Penalty for failure to pay estimated income tax, Penalty for failure to pay estimated income tax. Vita tax service Penalty on early withdrawal of savings, Penalty on early withdrawal of savings. Vita tax service Pensions, Pensions. Vita tax service Source rule, Pensions and Annuities Withholding on, Withholding on Pensions Personal exemption Prorating, Personal exemption. Vita tax service Withholding allowance, Allowance for Personal Exemption Personal property, Personal Property Personal services income Connected with U. Vita tax service S. Vita tax service business, Personal Service Income Paid by foreign employer, Services Performed for Foreign Employer Source rule, Personal Services Tax treaty exemption, Personal Services Withholding on wages, Withholding on Wages Portfolio interest, Portfolio interest. Vita tax service , Interest that does not qualify as portfolio interest. Vita tax service Prizes, Scholarships, Grants, Prizes, and Awards Professional athletes, Professional athletes. Vita tax service Property Depreciable, Depreciable property. Vita tax service Intangible, Intangible property. Vita tax service Inventory, Inventory property. Vita tax service Personal, Personal Property Real, Real Property, Real Property Gain or Loss Protective return, Protective return. Vita tax service Publications (see Tax help) Puerto Rico, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. Vita tax service S. Vita tax service possessions. Vita tax service , Bona Fide Residents of American Samoa or Puerto Rico, Residents of American Samoa and Puerto Rico. Vita tax service Q Qualified investment entity Distributions paid by, Qualified investment entities. Vita tax service R Railroad retirement benefits, Social Security Benefits, Social security and railroad retirement benefits. Vita tax service Real estate (see Real property) Real property Definition, Real Property Income from, Income From Real Property Natural resources, Natural resources. Vita tax service Sale or exchange of, Real Property Gain or Loss Source rule, Real Property Tax withheld on sale of, Tax Withheld on Real Property Sales U. Vita tax service S. Vita tax service real property interest, U. Vita tax service S. Vita tax service real property interest. Vita tax service Real property income, Real property income. Vita tax service Refunds, claims for, Amended Returns and Claims for Refund Registered obligations, Obligations in registered form. Vita tax service Rents, Rents or Royalties Researchers, wage withholding exemption under tax treaty, Students, teachers, and researchers. Vita tax service , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Residence, interrupted, Interrupted Period of Residence Residency First year, First Year of Residency Last year, Last Year of Residency Starting date, Residency starting date under substantial presence test. Vita tax service Termination date, Last Year of Residency Tests, Resident Aliens Resident alien, Resident Aliens Child tax credit, Child tax credit. Vita tax service , Child tax credit. Vita tax service , Child tax credit. Vita tax service Defined, Resident Aliens Education credits, Education credits. Vita tax service Head of household, Head of household. Vita tax service Married filing jointly, Married filing jointly. Vita tax service Qualifying widow(er), Qualifying widow(er). Vita tax service Resident alien status, choosing, Choosing Resident Alien Status Retirement savings contributions credit Dual-status alien, Retirement savings contributions credit. Vita tax service Nonresident alien, Retirement savings contributions credit. Vita tax service Resident alien, Retirement savings contributions credit. Vita tax service Royalties, Rents or Royalties S Sailing permits, departing aliens Aliens not requiring, Aliens Not Required To Obtain Sailing or Departure Permits Bond furnished, insuring tax payment, Paying Taxes and Obtaining Refunds Form 1040-C, Form 1040-C Form 2063, Form 2063 Forms to file, Forms To File When to get, When to get a sailing or departure permit. Vita tax service Where to get, Where to get a sailing or departure permit. Vita tax service Salary (see Personal services income) Sale of home, income from, Gain From the Sale of Your Main Home Sales or exchanges, capital assets, Sales or Exchanges of Capital Assets Scholarship Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Securities, trading in, Trading in stocks, securities, and commodities. Vita tax service Self-employed retirement plans, Self-employed SEP, SIMPLE, and qualified retirement plans. Vita tax service Self-employment tax, Self-Employment Tax Social security benefits Dual-status alien, Social security and railroad retirement benefits. Vita tax service Nonresident alien, Social Security Benefits Social security number, Social security number (SSN). Vita tax service Social security tax Credit for excess tax withheld, Social Security and Medicare Taxes Excess withheld, Excess social security tax withheld. Vita tax service Foreign students and exchange visitors, Students and Exchange Visitors International agreements, International Social Security Agreements Self-employment tax, Self-Employment Tax Totalization agreements, International Social Security Agreements Withheld in error, Refund of Taxes Withheld in Error Source of compensation for labor or personal services Alternative basis, Alternative Basis Multi-year compensation, Multi-year compensation. Vita tax service Time basis, Time Basis Source of income, Source of Income Standard deduction, Standard deduction. Vita tax service State and local income taxes, State and local income taxes. Vita tax service Stocks, trading in, Trading in stocks, securities, and commodities. Vita tax service Student loan interest expense, Student loan interest expense. Vita tax service Students Alien status, Students. Vita tax service Engaged in U. Vita tax service S. Vita tax service business, Students and trainees. Vita tax service Fellowship grant, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Income from foreign employer, Students and exchange visitors. Vita tax service Scholarship, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Social security and Medicare taxes, Students and Exchange Visitors Tax treaty exemption, Students, Apprentices, and Trainees Wage withholding exemption under tax treaty, Students, teachers, and researchers. Vita tax service , Appendix A—Tax Treaty Exemption Procedure for Students Students and business apprentices from India, Students and business apprentices from India. Vita tax service , Students and business apprentices from India. Vita tax service , Students and business apprentices from India. Vita tax service , Students and business apprentices from India. Vita tax service Substantial presence test, Substantial Presence Test T Tax credits and payments Nonresident aliens, Nonresident Aliens Resident aliens, Tax Credits and Payments Tax help, How To Get Tax Help Tax home, Tax home. Vita tax service , Tax home. Vita tax service Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Vita tax service Tax treaties Benefits, Treaty Income, Some Typical Tax Treaty Benefits Capital gains, Capital Gains Effect of, Effect of Tax Treaties Employees of foreign governments, Employees of Foreign Governments Exclusions from income, Income affected by treaties. Vita tax service Income affected by, Income affected by treaties. Vita tax service Reporting benefits claimed, Reporting Treaty Benefits Claimed Teachers and professors, Teachers, Professors, and Researchers Trainees, students, and apprentices, Students, Apprentices, and Trainees Tax Treaties Income entitled to benefits, Income Entitled to Tax Treaty Benefits Tax year, Tax Year, Tax Year Tax, expatriation, Expatriation Before June 4, 2004 Tax, transportation, Transportation Tax Taxpayer identification number Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. Vita tax service Teachers Alien status, Teachers and trainees. Vita tax service Tax treaty exemption, Teachers, Professors, and Researchers Wage withholding exemption under tax treaty, Students, teachers, and researchers. Vita tax service , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Tie-breaker rule, Effect of Tax Treaties Tip income, Withholding on Tip Income Totalization agreements, International Social Security Agreements Trade or business, U. Vita tax service S. Vita tax service , Trade or Business in the United States Beneficiary of estate or trust, Beneficiary of an estate or trust. Vita tax service Business operations, Business operations. Vita tax service Income from U. Vita tax service S. Vita tax service sources, Effectively Connected Income Partnerships, Partnerships. Vita tax service Personal services, Personal Services Students and trainees, Students and trainees. Vita tax service Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. Vita tax service Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. Vita tax service Trainees, Teachers and trainees. Vita tax service , Students and trainees. Vita tax service Transportation income Connected with U. Vita tax service S. Vita tax service business, Transportation Income Source rule, Transportation Income Transportation of currency or monetary instruments, Other Forms You May Have To File Transportation tax, Transportation Tax Transportation-related employment, residents of Canada or Mexico, Residents of Canada or Mexico engaged in transportation-related employment. Vita tax service Travel expenses, Travel expenses. Vita tax service Treaties, income affected by, Income affected by treaties. Vita tax service Treaty benefits for resident aliens, Resident Aliens Treaty benefits, reporting benefits claimed, Reporting Treaty Benefits Claimed Trust, beneficiary, Beneficiary of an estate or trust. Vita tax service TTY/TDD information, How To Get Tax Help U U. Vita tax service S Virgin Islands, residents of Withholding on wages, Residents of the U. Vita tax service S. Vita tax service Virgin Islands. Vita tax service U. Vita tax service S. Vita tax service national, Qualifying widow(er). Vita tax service , 5) Tax rates. Vita tax service , Withholding on Wages U. Vita tax service S. Vita tax service real property holding corporation, U. Vita tax service S. Vita tax service real property holding corporation. Vita tax service U. Vita tax service S. Vita tax service real property interest, U. Vita tax service S. Vita tax service real property interest. Vita tax service U. Vita tax service S. Vita tax service tax-exempt income, expenses allocable to, Expenses allocable to U. Vita tax service S. Vita tax service tax-exempt income. Vita tax service U. Vita tax service S. Vita tax service Virgin Islands, residents of Where to file, Aliens from the U. Vita tax service S. Vita tax service Virgin Islands. Vita tax service W Wages (see Personal services income) Wages exempt from withholding, Wages Exempt From Withholding Wages, withholding on, Withholding on Wages Waiver of filing deadline, Waiver of filing deadline. Vita tax service When to file, When To File, When to file for deductions and credits. Vita tax service Where to file, When To File Who must file, Nonresident Aliens Withholding, Paying Tax Through Withholding or Estimated Tax , Withholding From Other Income Withholding tax Allowance for personal exemption, Allowance for Personal Exemption Central withholding agreements, Central withholding agreements. Vita tax service Notification of alien status, Notification of Alien Status On sale of real property, Withholding of tax. Vita tax service Pensions, Withholding on Pensions Puerto Rico, residents of, Residents of American Samoa and Puerto Rico. Vita tax service Real property sales, Tax Withheld on Real Property Sales Residents of Canada, Mexico, or South Korea, U. Vita tax service S. Vita tax service nationals or residents of Canada, Mexico, or South Korea. Vita tax service Scholarships and grants, Withholding on Scholarships and Fellowship Grants Social security taxes, Social Security and Medicare Taxes Tax treaty benefits, Income Entitled to Tax Treaty Benefits Tip income, Withholding on Tip Income U. Vita tax service S. Vita tax service nationals, U. Vita tax service S. Vita tax service nationals or residents of Canada, Mexico, or South Korea. Vita tax service U. Vita tax service S. Vita tax service Virgin Islands, residents of, Residents of the U. Vita tax service S. Vita tax service Virgin Islands. Vita tax service Wages, Withholding on Wages Wages exempt from, Wages Exempt From Withholding Where to report on the return, Tax Withheld Withholding from compensation, Withholding From Compensation Prev  Up     Home   More Online Publications