Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Where To File 2011 Federal Tax Return

Student Taxes 20131040ez Instructions 2014Tax Credits For StudentsCan Ie File 2012 Taxes NowAmended Tax Return More:label_amended_20tax_20return More:bizfinance2010 State Tax FormsPrior TaxIrs Tax Forms 2012 1040aTurbo Tax Free MilitaryCan I File 1040ez OnlineOnline State Tax FilingFree Federal State Tax FilingState Income Tax HelpFile 2010 Tax Return Turbotax1040ez Online FormEfile For Free State And Federal2012 Taxes OnlineNon Resident State Tax ReturnState Tax Efile104oez2011taxesRevise Tax Return2012.taxhowIrs Forms 1040ez 20121040 Ez 2013Free H And R BlockMilitary Onesource TurbotaxFree File TaxesFree Federal And State Tax Filing 20131040ez1040ez Forms 2013Amended Tax ReturnColorado Amended Tax Return 20112010 Form 1040 EzHow Do I File A Tax ExtensionH&rblockTax Forms 1040xFree Tax PrepIncome Taxes FreeIrs Amended Tax Form

Where To File 2011 Federal Tax Return

Where to file 2011 federal tax return 3. Where to file 2011 federal tax return   Claiming the Special Depreciation Allowance Table of Contents Introduction What Is Qualified Property?Qualified Reuse and Recycling Property Qualified Cellulosic Biofuel Plant Property Qualified Disaster Assistance Property Certain Qualified Property Acquired After December 31, 2007 Election to Accelerate Certain Credits in Lieu of the Special Depreciation Allowance How Much Can You Deduct? How Can You Elect Not To Claim an Allowance? When Must You Recapture an Allowance? Introduction You can take a special depreciation allowance to recover part of the cost of qualified property (defined next), placed in service during the tax year. Where to file 2011 federal tax return The allowance applies only for the first year you place the property in service. Where to file 2011 federal tax return For qualified property placed in service in 2013, you can take an additional 50% special allowance. Where to file 2011 federal tax return The allowance is an additional deduction you can take after any section 179 deduction and before you figure regular depreciation under MACRS for the year you place the property in service. Where to file 2011 federal tax return This chapter explains what is qualified property. Where to file 2011 federal tax return It also includes rules regarding how to figure an allowance, how to elect not to claim an allowance, and when you must recapture an allowance. Where to file 2011 federal tax return Corporations can elect to accelerate certain minimum tax credits in lieu of claiming the special depreciation allowance for eligible qualified property. Where to file 2011 federal tax return See Election to Accelerate Certain Credits in Lieu of the Special Depreciation Allowance , later. Where to file 2011 federal tax return See chapter 6 for information about getting publications and forms. Where to file 2011 federal tax return What Is Qualified Property? Your property is qualified property if it is one of the following. Where to file 2011 federal tax return Qualified reuse and recycling property. Where to file 2011 federal tax return Qualified cellulosic biofuel plant property. Where to file 2011 federal tax return Qualified disaster assistance property. Where to file 2011 federal tax return Certain qualified property acquired after December 31, 2007. Where to file 2011 federal tax return The following discussions provide information about the types of qualified property listed above for which you can take the special depreciation allowance. Where to file 2011 federal tax return Qualified Reuse and Recycling Property You can take a 50% special depreciation allowance for qualified reuse and recycling property. Where to file 2011 federal tax return Qualified reuse and recycling property is any machinery or equipment (not including buildings or real estate), along with any appurtenance, that is used exclusively to collect, distribute, or recycle qualified reuse and recyclable materials (as defined in section 168(m)(3)(B) of the Internal Revenue Code). Where to file 2011 federal tax return Qualified reuse and recycling property also includes software necessary to operate such equipment. Where to file 2011 federal tax return The property must meet the following requirements. Where to file 2011 federal tax return The property must be depreciated under MACRS. Where to file 2011 federal tax return The property must have a useful life of at least 5 years. Where to file 2011 federal tax return The original use of the property must begin with you after August 31, 2008. Where to file 2011 federal tax return You must have acquired the property by purchase (as discussed under Property Acquired by Purchase in chapter 2 ) after August 31, 2008, with no binding written contract for the acquisition in effect before September 1, 2008. Where to file 2011 federal tax return The property must be placed in service for use in your trade or business after August 31, 2008. Where to file 2011 federal tax return Excepted Property Qualified reuse and recycling property does not include any of the following. Where to file 2011 federal tax return Any rolling stock or other equipment used to transport reuse or recyclable materials. Where to file 2011 federal tax return Property required to be depreciated using the Alternative Depreciation System (ADS). Where to file 2011 federal tax return For other property required to be depreciated using ADS, see Required use of ADS under Which Depreciation System (GDS or ADS) Applies , in chapter 4 . Where to file 2011 federal tax return Other bonus depreciation property to which section 168(k) of the Internal Revenue Code applies. Where to file 2011 federal tax return Property for which you elected not to claim any special depreciation allowance (discussed later). Where to file 2011 federal tax return Property placed in service and disposed of in the same tax year. Where to file 2011 federal tax return Property converted from business use to personal use in the same tax year acquired. Where to file 2011 federal tax return Property converted from personal use to business use in the same or later tax year may be qualified reuse and recycling property. Where to file 2011 federal tax return Qualified Cellulosic Biofuel Plant Property You can take a 50% special depreciation allowance for qualified cellulosic biofuel plant property. Where to file 2011 federal tax return Cellulosic biofuel is any liquid fuel which is produced from any lignocellulosic or hemicellulosic matter that is available on a renewable or recurring basis. Where to file 2011 federal tax return Examples include bagasse (from sugar cane), corn stalks, and switchgrass. Where to file 2011 federal tax return The property must meet the following requirements. Where to file 2011 federal tax return The property is used in the United States solely to produce cellulosic biofuel. Where to file 2011 federal tax return The original use of the property must begin with you after December 20, 2006. Where to file 2011 federal tax return You must have acquired the property by purchase (as discussed under Property Acquired by Purchase in chapter 2 ) after December 20, 2006, with no binding written contract for acquisition in effect before December 21, 2006. Where to file 2011 federal tax return The property must be placed in service for use in your trade or business or for the production of income after October 3, 2008, and before January 3, 2013. Where to file 2011 federal tax return Note. Where to file 2011 federal tax return For property placed in service after January 2, 2013, and before January 1, 2014, you can take a 50% special depreciation allowance for qualified second generation biofuel plant property that is used solely in the United States to produce second generation biofuel (as defined in section 40(b)(6)(E)). Where to file 2011 federal tax return The other requirements for qualified second generation biofuel plant property to be eligible for the special depreciation allowance are identical to the requirements discussed for Qualified Cellulosic Biofuel Plant Property above. Where to file 2011 federal tax return Special Rules Sale-leaseback. Where to file 2011 federal tax return   If you sold qualified cellulosic biofuel plant property you placed in service after October 3, 2008, and leased it back within 3 months after you originally placed it in service, the property is treated as originally placed in service no earlier than the date it is used by you under the leaseback. Where to file 2011 federal tax return   The property will not qualify for the special allowance if the lessee or a related person to the lessee or lessor had a written binding contract in effect for the acquisition of the property before December 21, 2006. Where to file 2011 federal tax return Syndicated leasing transactions. Where to file 2011 federal tax return   If qualified cellulosic biofuel plant property is originally placed in service by a lessor after October 3, 2008, the property is sold within 3 months of the date it was placed in service, and the user of the property does not change, then the property is treated as originally placed in service by the taxpayer no earlier than the date of the last sale. Where to file 2011 federal tax return   Multiple units of property subject to the same lease will be treated as originally placed in service no earlier than the date of sale if the property is sold within 3 months after the final unit is placed in service and the period between the times the first and last units are placed in service does not exceed 12 months. Where to file 2011 federal tax return Excepted Property Qualified cellulosic biofuel plant property does not include any of the following. Where to file 2011 federal tax return Property placed in service and disposed of in the same tax year. Where to file 2011 federal tax return Property converted from business use to personal use in the same tax year it is acquired. Where to file 2011 federal tax return Property converted from personal use to business use in the same or later tax year may be qualified cellulosic biomass ethanol plant property. Where to file 2011 federal tax return Property required to be depreciated using the Alternative Depreciation System (ADS). Where to file 2011 federal tax return For other property required to be depreciated using ADS, see Required use of ADS under Which Depreciation System (GDS or ADS) Applies , in chapter 4 . Where to file 2011 federal tax return Property any portion of which is financed with the proceeds of any obligation the interest on which is exempt from tax under section 103 of the Internal Revenue Code. Where to file 2011 federal tax return Property for which you elected not to claim any special depreciation allowance (discussed later). Where to file 2011 federal tax return Property for which a deduction was taken under section 179C for certain qualified refinery property. Where to file 2011 federal tax return Other bonus depreciation property to which section 168(k) of the Internal Revenue Code applies. Where to file 2011 federal tax return Qualified Disaster Assistance Property You can take a 50% special depreciation allowance for qualified disaster assistance property placed in service in federally declared disaster areas in which the disaster occurred in 2009. Where to file 2011 federal tax return A list of the federally declared disaster areas is available at the FEMA website at www. Where to file 2011 federal tax return fema. Where to file 2011 federal tax return gov. Where to file 2011 federal tax return Your property is qualified disaster assistance property if it meets the following requirements. Where to file 2011 federal tax return The property is nonresidential real property or residential real property placed in service before January 1, 2014, in a federally declared disaster area in which the disaster occurred in 2009. Where to file 2011 federal tax return You must have acquired the property by purchase (as discussed under Property Acquired by Purchase in chapter 2 ) on or after the applicable disaster date, with no binding written contract for the acquisition in effect before the applicable disaster date. Where to file 2011 federal tax return The property must rehabilitate property damaged, or replace property destroyed or condemned, as a result of the applicable federally declared disaster. Where to file 2011 federal tax return The property must be similar in nature to, and located in the same county as, the rehabilitated or replaced property. Where to file 2011 federal tax return The original use of the property within the applicable disaster area must have begun with you on or after the applicable disaster date. Where to file 2011 federal tax return The property is placed in service by you on or before the date which is the last day of the fourth calendar year. Where to file 2011 federal tax return Substantially all (80% or more) of the use of the property must be in the active conduct of your trade or business in a federally declared disaster area, occurring in 2009. Where to file 2011 federal tax return It is not excepted property (explained later in Excepted Property ). Where to file 2011 federal tax return Special Rules Sale-leaseback. Where to file 2011 federal tax return   If you sold qualified disaster assistance property you placed in service after the applicable disaster date and leased it back within 3 months after you originally placed it in service, the property is treated as originally placed in service no earlier than the date it is used by you under the leaseback. Where to file 2011 federal tax return   The property will not qualify for the special allowance if the lessee or a related person to the lessee or lessor had a written binding contract in effect for the acquisition of the property before the applicable disaster date. Where to file 2011 federal tax return Syndicated leasing transactions. Where to file 2011 federal tax return   If qualified disaster assistance property is originally placed in service by a lessor after the applicable disaster date, the property is sold within 3 months of the date it was placed in service, and the user of the property does not change, then the property is treated as originally placed in service by the taxpayer no earlier than the date of the last sale. Where to file 2011 federal tax return   Multiple units of property subject to the same lease will be treated as originally placed in service no earlier than the date of sale if the property is sold within 3 months after the final unit is placed in service and the period between the times the first and last units are placed in service does not exceed 12 months. Where to file 2011 federal tax return Excepted Property Qualified disaster assistance property does not include any of the following. Where to file 2011 federal tax return Property required to be depreciated using the Alternative Depreciation System (ADS). Where to file 2011 federal tax return For other property required to be depreciated using ADS, see Required use of ADS under Which Depreciation System (GDS or ADS) Applies , in chapter 4 . Where to file 2011 federal tax return Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103 of the Internal Revenue Code. Where to file 2011 federal tax return Any qualified revitalization building (defined later) placed in service before January 1, 2010, for which you have elected to claim a commercial revitalization deduction for qualified revitalization expenditures. Where to file 2011 federal tax return Any property used in connection with any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, or any store, the principal business of which is the sale of alcoholic beverages for consumption off premises. Where to file 2011 federal tax return Any property for which the special allowance under section 168(k) or section 1400N(d) of the Internal Revenue Code applies. Where to file 2011 federal tax return Property for which you elected not to claim any special depreciation allowance (discussed later). Where to file 2011 federal tax return Property placed in service and disposed of in the same tax year. Where to file 2011 federal tax return Property converted from business use to personal use in the same tax year acquired. Where to file 2011 federal tax return Property converted from personal use to business use in the same or later tax year may be qualified disaster assistance property. Where to file 2011 federal tax return Any gambling or animal racing property (defined later). Where to file 2011 federal tax return Qualified revitalization building. Where to file 2011 federal tax return   This is a commercial building and its structural components that you placed in service in a renewal community before January 1, 2010. Where to file 2011 federal tax return If the building is new, the original use of the building must begin with you. Where to file 2011 federal tax return If the building is not new, you must substantially rehabilitate the building and then place it in service. Where to file 2011 federal tax return For more information, including definitions of substantially rehabilitated building and qualified revitalization expenditure, see section 1400I(b) of the Internal Revenue Code. Where to file 2011 federal tax return Gambling or animal racing property. Where to file 2011 federal tax return   Gambling or animal racing property includes the following personal and real property. Where to file 2011 federal tax return Any equipment, furniture, software, or other property used directly in connection with gambling, the racing of animals, or the on-site viewing of such racing. Where to file 2011 federal tax return Any real property determined by square footage (other than any portion that is less than 100 square feet) that is dedicated to gambling, the racing of animals, or the on-site viewing of such racing. Where to file 2011 federal tax return Certain Qualified Property Acquired After December 31, 2007 You can take a 50% special depreciation deduction allowance for certain qualified property acquired after December 31, 2007. Where to file 2011 federal tax return Your property is qualified property if it meets the following requirements. Where to file 2011 federal tax return It is one of the following types of property. Where to file 2011 federal tax return Tangible property depreciated under MACRS with a recovery period of 20 years or less. Where to file 2011 federal tax return Water utility property. Where to file 2011 federal tax return Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. Where to file 2011 federal tax return (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. Where to file 2011 federal tax return ) Qualified leasehold improvement property (defined under Qualified leasehold improvement property later). Where to file 2011 federal tax return You must have acquired the property after December 31, 2007, with no binding written contract for the acquisition in effect before January 1, 2008. Where to file 2011 federal tax return The property must be placed in service for use in your trade or business or for the production of income before January 1, 2014 (before January 1, 2015, for certain property with a long production period and certain aircraft (defined next)). Where to file 2011 federal tax return The original use of the property must begin with you after December 31, 2007. Where to file 2011 federal tax return It is not excepted property (explained later in Excepted property). Where to file 2011 federal tax return Qualified leasehold improvement property. Where to file 2011 federal tax return    Generally, this is any improvement to an interior part of a building that is nonresidential real property, if all the following requirements are met. Where to file 2011 federal tax return The improvement is made under or according to a lease by the lessee (or any sublessee) or the lessor of that part of the building. Where to file 2011 federal tax return That part of the building is to be occupied exclusively by the lessee (or any sublessee) of that part. Where to file 2011 federal tax return The improvement is placed in service more than 3 years after the date the building was first placed in service by any person. Where to file 2011 federal tax return The improvement is section 1250 property. Where to file 2011 federal tax return See chapter 3 in Publication 544, Sales and Other Dispositions of Assets, for the definition of section 1250 property. Where to file 2011 federal tax return   However, a qualified leasehold improvement does not include any improvement for which the expenditure is attributable to any of the following. Where to file 2011 federal tax return The enlargement of the building. Where to file 2011 federal tax return Any elevator or escalator. Where to file 2011 federal tax return Any structural component benefiting a common area. Where to file 2011 federal tax return The internal structural framework of the building. Where to file 2011 federal tax return   Generally, a binding commitment to enter into a lease is treated as a lease and the parties to the commitment are treated as the lessor and lessee. Where to file 2011 federal tax return However, a lease between related persons is not treated as a lease. Where to file 2011 federal tax return Related persons. Where to file 2011 federal tax return   For this purpose, the following are related persons. Where to file 2011 federal tax return Members of an affiliated group. Where to file 2011 federal tax return An individual and a member of his or her family, including only a spouse, child, parent, brother, sister, half-brother, half-sister, ancestor, and lineal descendant. Where to file 2011 federal tax return A corporation and an individual who directly or indirectly owns 80% or more of the value of the outstanding stock of that corporation. Where to file 2011 federal tax return Two corporations that are members of the same controlled group. Where to file 2011 federal tax return A trust fiduciary and a corporation if 80% or more of the value of the outstanding stock is directly or indirectly owned by or for the trust or grantor of the trust. Where to file 2011 federal tax return The grantor and fiduciary, and the fiduciary and beneficiary, of any trust. Where to file 2011 federal tax return The fiduciaries of two different trusts, and the fiduciaries and beneficiaries of two different trusts, if the same person is the grantor of both trusts. Where to file 2011 federal tax return A tax-exempt educational or charitable organization and any person (or, if that person is an individual, a member of that person's family) who directly or indirectly controls the organization. Where to file 2011 federal tax return Two S corporations, and an S corporation and a regular corporation, if the same persons own 80% or more of the value of the outstanding stock of each corporation. Where to file 2011 federal tax return A corporation and a partnership if the same persons own both of the following. Where to file 2011 federal tax return 80% or more of the value of the outstanding stock of the corporation. Where to file 2011 federal tax return 80% or more of the capital or profits interest in the partnership. Where to file 2011 federal tax return The executor and beneficiary of any estate. Where to file 2011 federal tax return Long Production Period Property To be qualified property, long production period property must meet the following requirements. Where to file 2011 federal tax return It must meet the requirements in (2)-(5), above. Where to file 2011 federal tax return The property has a recovery period of at least 10 years or is transportation property. Where to file 2011 federal tax return Transportation property is tangible personal property used in the trade or business of transporting persons or property. Where to file 2011 federal tax return The property is subject to section 263A of the Internal Revenue Code. Where to file 2011 federal tax return The property has an estimated production period exceeding 1 year and an estimated production cost exceeding $1,000,000. Where to file 2011 federal tax return Noncommercial Aircraft To be qualified property, noncommercial aircraft must meet the following requirements. Where to file 2011 federal tax return It must meet the requirements in (2)-(5), above. Where to file 2011 federal tax return The aircraft must not be tangible personal property used in the trade or business of transporting persons or property (except for agricultural or firefighting purposes). Where to file 2011 federal tax return The aircraft must be purchased (as discussed under Property Acquired by Purchase in chapter 2 ) by a purchaser who at the time of the contract for purchase, makes a nonrefundable deposit of the lesser of 10% of the cost or $100,000. Where to file 2011 federal tax return The aircraft must have an estimated production period exceeding four months and a cost exceeding $200,000. Where to file 2011 federal tax return Special Rules Sale-leaseback. Where to file 2011 federal tax return   If you sold qualified property you placed in service after December 31, 2007, and leased it back within 3 months after you originally placed in service, the property is treated as originally placed in service no earlier than the date it is used by you under the leaseback. Where to file 2011 federal tax return   The property will not qualify for the special depreciation allowance if the lessee or a related person to the lessee or lessor had a written binding contract in effect for the acquisition of the property before January 1, 2008. Where to file 2011 federal tax return Syndicated leasing transactions. Where to file 2011 federal tax return   If qualified property is originally placed in service by a lessor after December 31, 2007, the property is sold within 3 months of the date it was placed in service, and the user of the property does not change, then the property is treated as originally placed in service by the taxpayer no earlier than the date of the last sale. Where to file 2011 federal tax return   Multiple units of property subject to the same lease will be treated as originally placed in service no earlier than the date of the last sale if the property is sold within 3 months after the final unit is placed in service and the period between the time the first and last units are placed in service does not exceed 12 months. Where to file 2011 federal tax return Excepted Property Qualified property does not include any of the following. Where to file 2011 federal tax return Property placed in service and disposed of in the same tax year. Where to file 2011 federal tax return Property converted from business use to personal use in the same tax year acquired. Where to file 2011 federal tax return Property converted from personal use to business use in the same or later tax year may be qualified property. Where to file 2011 federal tax return Property required to be depreciated under the Alternative Depreciation System (ADS). Where to file 2011 federal tax return This includes listed property used 50% or less in a qualified business use. Where to file 2011 federal tax return For other property required to be depreciated using ADS, see Required use of ADS under Which Depreciation System (GDS or ADS) Applies , in chapter 4 . Where to file 2011 federal tax return Qualified restaurant property (as defined in section 168(e)(7) of the Internal Revenue Code). Where to file 2011 federal tax return Qualified retail improvement property (as defined in section 168(e)(8) of the Internal Revenue Code). Where to file 2011 federal tax return Property for which you elected not to claim any special depreciation allowance (discussed later). Where to file 2011 federal tax return Property for which you elected to accelerate certain credits in lieu of the special depreciation allowance (discussed next). Where to file 2011 federal tax return Election to Accelerate Certain Credits in Lieu of the Special Depreciation Allowance An election made by a corporation to claim pre-2006 unused minimum tax credits in lieu of claiming the special depreciation allowance for either its first tax year ending after March 31, 2008, its first tax year ending after December 31, 2008, or its first tax year ending after December 31, 2010, continues to apply to round 2 extension property (as defined in section 168(k)(4)(I)(iv)), unless the corporation made an election not to apply the section 168(k)(4) election to round 2 extension property for its first tax year ending after December 31, 2010. Where to file 2011 federal tax return For 2013, round 2 extension property generally is long production period and noncommercial aircraft if acquired after March 31, 2008, and placed in service after December 31, 2012, but before January 1, 2014. Where to file 2011 federal tax return An election made by a corporation to claim pre-2006 unused minimum tax credits in lieu of claiming the special depreciation allowance for either its first tax year ending after March 31, 2008, its first tax year ending after December 31, 2008, or its first tax year ending after December 31, 2010, continues to apply to round 3 extension property (as defined in section 168(k)(4)(J)(iv)), unless the corporation makes an election not to apply the section 168(k)(4) election to round 3 extension property. Where to file 2011 federal tax return If a corporation did not make a section 168(k)(4) election for either its first tax year ending after March 31, 2008, its first tax year ending after December 31, 2008, or its first tax year ending after December 31, 2010, the corporation may elect for its first tax year ending after December 31, 2012, to claim pre-2006 unused minimum tax credits in lieu of claiming the special depreciation allowance for only round 3 extension property. Where to file 2011 federal tax return If you make an election to accelerate these credits in lieu of claiming the special depreciation allowance for eligible property, you must not take the 50% special depreciation allowance for the property and must depreciate the basis in the property under MACRS using the straight line method. Where to file 2011 federal tax return See Which Depreciation Method Applies in chapter 4 . Where to file 2011 federal tax return Once made, the election cannot be revoked without IRS consent. Where to file 2011 federal tax return Additional guidance. Where to file 2011 federal tax return   For additional guidance on the election to accelerate the research or minimum tax credit in lieu of claiming the special depreciation allowance, see Rev. Where to file 2011 federal tax return Proc. Where to file 2011 federal tax return 2008-65 on page 1082 of Internal Revenue Bulletin 2008-44, available at www. Where to file 2011 federal tax return irs. Where to file 2011 federal tax return gov/pub/irs-irbs/irb08-44. Where to file 2011 federal tax return pdf, Rev. Where to file 2011 federal tax return Proc. Where to file 2011 federal tax return 2009-16 on page 449 of Internal Revenue Bulletin 2009-06, available at www. Where to file 2011 federal tax return irs. Where to file 2011 federal tax return gov/pub/irs-irbs/irb09-06. Where to file 2011 federal tax return pdf, and Rev. Where to file 2011 federal tax return Proc. Where to file 2011 federal tax return 2009-33 on page 150 of Internal Revenue Bulletin 2009-29, available at www. Where to file 2011 federal tax return irs. Where to file 2011 federal tax return gov/pub/irs-irbs/irb09-29. Where to file 2011 federal tax return pdf. Where to file 2011 federal tax return Also, see Form 3800, General Business Credit; Form 8827, Credit for Prior Year Minimum Tax — Corporations; and related instructions. Where to file 2011 federal tax return   Additional guidance regarding the election to accelerate the minimum tax credit in lieu of claiming the special depreciation allowance for round 2 extension property and round 3 extension property may also be available in later Internal Revenue Bulletins available at www. Where to file 2011 federal tax return irs. Where to file 2011 federal tax return gov/irb. Where to file 2011 federal tax return How Much Can You Deduct? Figure the special depreciation allowance by multiplying the depreciable basis of qualified reuse and recycling property, qualified cellulosic biofuel plant property, qualified disaster assistance property, and certain qualified property acquired after December 31, 2007, by 50%. Where to file 2011 federal tax return For qualified property other than listed property, enter the special allowance on line 14 in Part II of Form 4562. Where to file 2011 federal tax return For qualified property that is listed property, enter the special allowance on line 25 in Part V of Form 4562. Where to file 2011 federal tax return If you place qualified property in service in a short tax year, you can take the full amount of a special depreciation allowance. Where to file 2011 federal tax return Depreciable basis. Where to file 2011 federal tax return   This is the property's cost or other basis multiplied by the percentage of business/investment use, reduced by the total amount of any credits and deductions allocable to the property. Where to file 2011 federal tax return   The following are examples of some credits and deductions that reduce depreciable basis. Where to file 2011 federal tax return Any section 179 deduction. Where to file 2011 federal tax return Any deduction for removal of barriers to the disabled and the elderly. Where to file 2011 federal tax return Any disabled access credit, enhanced oil recovery credit, and credit for employer-provided childcare facilities and services. Where to file 2011 federal tax return Basis adjustment to investment credit property under section 50(c) of the Internal Revenue Code. Where to file 2011 federal tax return   For additional credits and deductions that affect basis, see section 1016 of the Internal Revenue Code. Where to file 2011 federal tax return   For information about how to determine the cost or other basis of property, see What Is the Basis of Your Depreciable Property in chapter 1 . Where to file 2011 federal tax return For a discussion of business/investment use, see Partial business or investment use under Property Used in Your Business or Income-Producing Activity in chapter 1 . Where to file 2011 federal tax return Depreciating the remaining cost. Where to file 2011 federal tax return   After you figure your special depreciation allowance for your qualified property, you can use the remaining cost to figure your regular MACRS depreciation deduction (discussed in chapter 4 . Where to file 2011 federal tax return Therefore, you must reduce the depreciable basis of the property by the special depreciation allowance before figuring your regular MACRS depreciation deduction. Where to file 2011 federal tax return Example. Where to file 2011 federal tax return On November 1, 2013, Tom Brown bought and placed in service in his business qualified property that cost $450,000. Where to file 2011 federal tax return He did not elect to claim a section 179 deduction. Where to file 2011 federal tax return He deducts 50% of the cost ($225,000) as a special depreciation allowance for 2013. Where to file 2011 federal tax return He uses the remaining $225,000 of cost to figure his regular MACRS depreciation deduction for 2013 and later years. Where to file 2011 federal tax return Like-kind exchanges and involuntary conversions. Where to file 2011 federal tax return   If you acquire qualified property in a like-kind exchange or involuntary conversion, the carryover basis of the acquired property is eligible for a special depreciation allowance. Where to file 2011 federal tax return After you figure your special allowance, you can use the remaining carryover basis to figure your regular MACRS depreciation deduction. Where to file 2011 federal tax return In the year you claim the allowance (the year you place in service the property received in the exchange or dispose of involuntarily converted property), you must reduce the carryover basis of the property by the allowance before figuring your regular MACRS depreciation deduction. Where to file 2011 federal tax return See Figuring the Deduction for Property Acquired in a Nontaxable Exchange , in chapter 4 under How Is the Depreciation Deduction Figured . Where to file 2011 federal tax return The excess basis (the part of the acquired property's basis that exceeds its carryover basis) is also eligible for a special depreciation allowance. Where to file 2011 federal tax return How Can You Elect Not To Claim an Allowance? You can elect, for any class of property, not to deduct any special allowances for all property in such class placed in service during the tax year. Where to file 2011 federal tax return To make an election, attach a statement to your return indicating what election you are making and the class of property for which you are making the election. Where to file 2011 federal tax return When to make election. Where to file 2011 federal tax return   Generally, you must make the election on a timely filed tax return (including extensions) for the year in which you place the property in service. Where to file 2011 federal tax return   However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the original return (not including extensions). Where to file 2011 federal tax return Attach the election statement to the amended return. Where to file 2011 federal tax return On the amended return, write “Filed pursuant to section 301. Where to file 2011 federal tax return 9100-2. Where to file 2011 federal tax return ” Revoking an election. Where to file 2011 federal tax return   Once you elect not to deduct a special depreciation allowance for a class of property, you cannot revoke the election without IRS consent. Where to file 2011 federal tax return A request to revoke the election is a request for a letter ruling. Where to file 2011 federal tax return If you elect not to have any special allowance apply, the property may be subject to an alternative minimum tax adjustment for depreciation. Where to file 2011 federal tax return When Must You Recapture an Allowance? When you dispose of property for which you claimed a special depreciation allowance, any gain on the disposition is generally recaptured (included in income) as ordinary income up to the amount of the special depreciation allowance previously allowed or allowable. Where to file 2011 federal tax return See When Do You Recapture MACRS Depreciation in chapter 4 or more information. Where to file 2011 federal tax return Recapture of allowance deducted for qualified GO Zone property. Where to file 2011 federal tax return   If, in any year after the year you claim the special depreciation allowance for qualified GO Zone property (including specified GO Zone extension property), the property ceases to be used in the GO Zone, you may have to recapture as ordinary income the excess benefit you received from claiming the special depreciation allowance. Where to file 2011 federal tax return For additional guidance, see Notice 2008-25 on page 484 of Internal Revenue Bulletin 2008-9. Where to file 2011 federal tax return Qualified cellulosic biomass ethanol plant property and qualified cellulosic biofuel plant property. Where to file 2011 federal tax return   If, in any year after the year you claim the special depreciation allowance for any qualified cellulosic biomass ethanol plant property or qualified biofuel plant property, the property ceases to be qualified cellulosic biomass ethanol plant property or qualified biofuel plant property, you may have to recapture as ordinary income the excess benefit you received from claiming the special depreciation allowance. Where to file 2011 federal tax return Recapture of allowance for qualified Recovery Assistance property. Where to file 2011 federal tax return   If, in any year after the year you claim the special depreciation allowance for qualified Recovery Assistance property, the property ceases to be used in the Kansas disaster area, you may have to recapture as ordinary income the excess benefit you received from claiming the special depreciation allowance. Where to file 2011 federal tax return For additional guidance, see Notice 2008-67 on page 307 of Internal Revenue Bulletin 2008-32. Where to file 2011 federal tax return Recapture of allowance for qualified disaster assistance property. Where to file 2011 federal tax return   If, in any year after the year you claim the special depreciation allowance for qualified disaster assistance property, the property ceases to be used in the applicable disaster area, you may have to recapture as ordinary income the excess benefit you received from claiming the special depreciation allowance. Where to file 2011 federal tax return   For additional guidance, see Notice 2008-67 on page 307 of Internal Revenue Bulletin 2008-32. Where to file 2011 federal tax return Prev  Up  Next   Home   More Online Publications
Español

Follow These Tips

Whether reserving a hotel room, buying plane tickets or making other travel arrangements, these tips will help you get a deal that delivers what you've been promised.

  • Plan as far ahead as you can. Special deals on hotel rooms and airline seats often sell out very quickly.
  • Be flexible in your travel plans. Hotels usually offer better rates on days when they expect fewer guests. Once you get a fare quote from an airline, ask if you could save money by leaving a day earlier or later, by taking a different flight on the same day, or using a different airport. Changing planes during your trip is sometimes cheaper than a nonstop flight.
  • Check out the seller. Ask tour operators and travel agents whether they belong to a professional association, then check to see if they are members in good standing. Contact your state or local consumer protection agency and the Better Business Bureau to find their complaint history.
  • Comparison shop. Determine the complete cost of the trip in dollars, including all service charges, taxes, processing fees, etc.
  • Beware of unusually cheap prices and freebies. It could be a scam and you could end up paying more than the cost of a regular package tour.
  • Make sure you understand the terms of the deal.. If you're told that you've won a free vacation, ask if you have to buy something else in order to get it. If the destination is a beach resort, ask the seller how far the hotel is from the beach. Then ask the hotel.
  • Ask about cancellation policies. You may want to look into trip insurance for added protection. InsureMyTrip.com offers pricing and policy information on plans from different companies and describes the different forms of policies available.
  • Insist on written confirmations. Ask for written proof of reservations and dates.
  • Pay by credit card. It's not unusual to make a deposit or even pay in full for travel services before the trip. A credit card gives you the right to dispute charges for services that were misrepresented or never delivered. If a travel agent or service provider tells you that you can't leave for at least two months, be very cautious-the deadline for disputing a credit card charge is 60 days and most scam artists know this.

In some states, travel sellers have to be registered and insured. Advance payments for travel must be placed in an escrow account until the services are provided. Prizes or "free" gifts may also be regulated. Contact your state or local consumer protection agency to find out about your rights and how to file complaints. The American Society of Travel Agents will also help resolve disputes with member agents.

The Where To File 2011 Federal Tax Return

Where to file 2011 federal tax return Publication 502 - Main Content Table of Contents What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. Where to file 2011 federal tax return How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Spouse Dependent Decedent What Medical Expenses Are Includible?Abortion Acupuncture Alcoholism Ambulance Annual Physical Examination Artificial Limb Artificial Teeth Bandages Birth Control Pills Body Scan Braille Books and Magazines Breast Pumps and Supplies Breast Reconstruction Surgery Capital Expenses Car Chiropractor Christian Science Practitioner Contact Lenses Crutches Dental Treatment Diagnostic Devices Disabled Dependent Care Expenses Drug Addiction Drugs Eye Exam Eyeglasses Eye Surgery Fertility Enhancement Founder's Fee Guide Dog or Other Service Animal Health Institute Health Maintenance Organization (HMO) Hearing Aids Home Care Home Improvements Hospital Services Insurance Premiums Intellectually and Developmentally Disabled, Special Home for Laboratory Fees Lactation Expenses Lead-Based Paint Removal Learning Disability Legal Fees Lifetime Care—Advance Payments Lodging Long-Term Care Meals Medical Conferences Medical Information Plan Medicines Nursing Home Nursing Services Operations Optometrist Organ Donors Osteopath Oxygen Physical Examination Pregnancy Test Kit Prosthesis Psychiatric Care Psychoanalysis Psychologist Special Education Sterilization Stop-Smoking Programs Surgery Telephone Television Therapy Transplants Transportation Trips Tuition Vasectomy Vision Correction Surgery Weight-Loss Program Wheelchair Wig X-ray What Expenses Are Not Includible?Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Controlled Substances Cosmetic Surgery Dancing Lessons Diaper Service Electrolysis or Hair Removal Flexible Spending Account Funeral Expenses Future Medical Care Hair Transplant Health Club Dues Health Coverage Tax Credit Health Savings Accounts Household Help Illegal Operations and Treatments Insurance Premiums Maternity Clothes Medical Savings Account (MSA) Medicines and Drugs From Other Countries Nonprescription Drugs and Medicines Nutritional Supplements Personal Use Items Swimming Lessons Teeth Whitening Veterinary Fees Weight-Loss Program How Do You Treat Reimbursements?Insurance Reimbursement How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Sale of Medical Equipment or Property Damages for Personal Injuries Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons COBRA Premium Assistance Health Coverage Tax CreditWho Can Take This Credit? Qualifying Family Member Qualified Health Insurance Nonqualified Health Insurance Eligible Coverage Month How To Take the Credit How To Get Tax HelpLow Income Taxpayer Clinics What Are Medical Expenses? Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. Where to file 2011 federal tax return These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. Where to file 2011 federal tax return They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. Where to file 2011 federal tax return Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Where to file 2011 federal tax return They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. Where to file 2011 federal tax return Medical expenses include the premiums you pay for insurance that covers the expenses of medical care, and the amounts you pay for transportation to get medical care. Where to file 2011 federal tax return Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. Where to file 2011 federal tax return What Expenses Can You Include This Year? You can include only the medical and dental expenses you paid this year, regardless of when the services were provided. Where to file 2011 federal tax return (But see Decedent under Whose Medical Expenses Can You Include, for an exception. Where to file 2011 federal tax return ) If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Where to file 2011 federal tax return If you use a “pay-by-phone” or “online” account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. Where to file 2011 federal tax return If you use a credit card, include medical expenses you charge to your credit card in the year the charge is made, not when you actually pay the amount charged. Where to file 2011 federal tax return If you did not claim a medical or dental expense that would have been deductible in an earlier year, you can file Form 1040X, Amended U. Where to file 2011 federal tax return S. Where to file 2011 federal tax return Individual Income Tax Return, for the year in which you overlooked the expense. Where to file 2011 federal tax return Do not claim the expense on this year's return. Where to file 2011 federal tax return Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. Where to file 2011 federal tax return You cannot include medical expenses that were paid by insurance companies or other sources. Where to file 2011 federal tax return This is true whether the payments were made directly to you, to the patient, or to the provider of the medical services. Where to file 2011 federal tax return Separate returns. Where to file 2011 federal tax return   If you and your spouse live in a noncommunity property state and file separate returns, each of you can include only the medical expenses each actually paid. Where to file 2011 federal tax return Any medical expenses paid out of a joint checking account in which you and your spouse have the same interest are considered to have been paid equally by each of you, unless you can show otherwise. Where to file 2011 federal tax return Community property states. Where to file 2011 federal tax return   If you and your spouse live in a community property state and file separate returns or are registered domestic partners in Nevada, Washington, or California, any medical expenses paid out of community funds are divided equally. Where to file 2011 federal tax return Generally, each of you should include half the expenses. Where to file 2011 federal tax return If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. Where to file 2011 federal tax return If you live in a community property state and are not filing a joint return, see Publication 555, Community Property. Where to file 2011 federal tax return How Much of the Expenses Can You Deduct? Generally, you can deduct on Schedule A (Form 1040) only the amount of your medical and dental expenses that is more than 10% of your AGI. Where to file 2011 federal tax return But if either you or your spouse was born before January 2, 1949, you can deduct the amount of your medical and dental expenses that is more than 7. Where to file 2011 federal tax return 5% of your AGI. Where to file 2011 federal tax return Example. Where to file 2011 federal tax return You are unmarried and were born after January 2, 1949, and your AGI is $40,000, 10% of which is $4,000. Where to file 2011 federal tax return You paid medical expenses of $2,500. Where to file 2011 federal tax return You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. Where to file 2011 federal tax return Whose Medical Expenses Can You Include? You can generally include medical expenses you pay for yourself, as well as those you pay for someone who was your spouse or your dependent either when the services were provided or when you paid for them. Where to file 2011 federal tax return There are different rules for decedents and for individuals who are the subject of multiple support agreements. Where to file 2011 federal tax return See Support claimed under a multiple support agreement , later under Qualifying Relative. Where to file 2011 federal tax return Spouse You can include medical expenses you paid for your spouse. Where to file 2011 federal tax return To include these expenses, you must have been married either at the time your spouse received the medical services or at the time you paid the medical expenses. Where to file 2011 federal tax return Example 1. Where to file 2011 federal tax return Mary received medical treatment before she married Bill. Where to file 2011 federal tax return Bill paid for the treatment after they married. Where to file 2011 federal tax return Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. Where to file 2011 federal tax return If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. Where to file 2011 federal tax return Mary would include the amounts she paid during the year in her separate return. Where to file 2011 federal tax return If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. Where to file 2011 federal tax return Example 2. Where to file 2011 federal tax return This year, John paid medical expenses for his wife Louise, who died last year. Where to file 2011 federal tax return John married Belle this year and they file a joint return. Where to file 2011 federal tax return Because John was married to Louise when she received the medical services, he can include those expenses in figuring his medical expense deduction for this year. Where to file 2011 federal tax return Dependent You can include medical expenses you paid for your dependent. Where to file 2011 federal tax return For you to include these expenses, the person must have been your dependent either at the time the medical services were provided or at the time you paid the expenses. Where to file 2011 federal tax return A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. Where to file 2011 federal tax return The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. Where to file 2011 federal tax return S. Where to file 2011 federal tax return citizen or national or a resident of the United States, Canada, or Mexico. Where to file 2011 federal tax return If your qualifying child was adopted, see Exception for adopted child , later. Where to file 2011 federal tax return You can include medical expenses you paid for an individual that would have been your dependent except that: He or she received gross income of $3,900 or more in 2013, He or she filed a joint return for 2013, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Where to file 2011 federal tax return Exception for adopted child. Where to file 2011 federal tax return   If you are a U. Where to file 2011 federal tax return S. Where to file 2011 federal tax return citizen or national and your adopted child lived with you as a member of your household for 2013, that child does not have to be a U. Where to file 2011 federal tax return S. Where to file 2011 federal tax return citizen or national, or a resident of the United States, Canada, or Mexico. Where to file 2011 federal tax return Qualifying Child A qualifying child is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a full-time student, and younger than you (or your spouse, if filing jointly), or Any age and permanently and totally disabled, Lived with you for more than half of 2013, Did not provide over half of his or her own support for 2013, and Did not file a joint return, other than to claim a refund. Where to file 2011 federal tax return Adopted child. Where to file 2011 federal tax return   A legally adopted child is treated as your own child. Where to file 2011 federal tax return This child includes a child lawfully placed with you for legal adoption. Where to file 2011 federal tax return   You can include medical expenses that you paid for a child before adoption if the child qualified as your dependent when the medical services were provided or when the expenses were paid. Where to file 2011 federal tax return   If you pay back an adoption agency or other persons for medical expenses they paid under an agreement with you, you are treated as having paid those expenses provided you clearly substantiate that the payment is directly attributable to the medical care of the child. Where to file 2011 federal tax return   But if you pay the agency or other person for medical care that was provided and paid for before adoption negotiations began, you cannot include them as medical expenses. Where to file 2011 federal tax return    You may be able to take a credit for other expenses related to an adoption. Where to file 2011 federal tax return See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Where to file 2011 federal tax return Child of divorced or separated parents. Where to file 2011 federal tax return   For purposes of the medical and dental expenses deduction, a child of divorced or separated parents can be treated as a dependent of both parents. Where to file 2011 federal tax return Each parent can include the medical expenses he or she pays for the child, even if the other parent claims the child's dependency exemption, if: The child is in the custody of one or both parents for more than half the year, The child receives over half of his or her support during the year from his or her parents, and The child's parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Live apart at all times during the last 6 months of the year. Where to file 2011 federal tax return This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). Where to file 2011 federal tax return Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, or foster child, or a descendant of any of them (for example, your grandchild), Brother, sister, half brother, half sister, or a son or daughter of any of them, Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle), Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law, Who was not a qualifying child (see Qualifying Child, earlier) of any taxpayer for 2013, and For whom you provided over half of the support in 2013. Where to file 2011 federal tax return But see Child of divorced or separated parents , earlier, Support claimed under a multiple support agreement, next, and Kidnapped child under Qualifying Relative in Publication 501. Where to file 2011 federal tax return Support claimed under a multiple support agreement. Where to file 2011 federal tax return   If you are considered to have provided more than half of a qualifying relative's support under a multiple support agreement, you can include medical expenses you pay for that person. Where to file 2011 federal tax return A multiple support agreement is used when two or more people provide more than half of a person's support, but no one alone provides more than half. Where to file 2011 federal tax return   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. Where to file 2011 federal tax return However, you can include the entire unreimbursed amount you paid for medical expenses. Where to file 2011 federal tax return Example. Where to file 2011 federal tax return You and your three brothers each provide one-fourth of your mother's total support. Where to file 2011 federal tax return Under a multiple support agreement, you treat your mother as your dependent. Where to file 2011 federal tax return You paid all of her medical expenses. Where to file 2011 federal tax return Your brothers repaid you for three-fourths of these expenses. Where to file 2011 federal tax return In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. Where to file 2011 federal tax return Your brothers cannot include any part of the expenses. Where to file 2011 federal tax return However, if you and your brothers share the nonmedical support items and you separately pay all of your mother's medical expenses, you can include the unreimbursed amount you paid for her medical expenses in your medical expenses. Where to file 2011 federal tax return Decedent Medical expenses paid before death by the decedent are included in figuring any deduction for medical and dental expenses on the decedent's final income tax return. Where to file 2011 federal tax return This includes expenses for the decedent's spouse and dependents as well as for the decedent. Where to file 2011 federal tax return The survivor or personal representative of a decedent can choose to treat certain expenses paid by the decedent's estate for the decedent's medical care as paid by the decedent at the time the medical services were provided. Where to file 2011 federal tax return The expenses must be paid within the 1-year period beginning with the day after the date of death. Where to file 2011 federal tax return If you are the survivor or personal representative making this choice, you must attach a statement to the decedent's Form 1040 (or the decedent's amended return, Form 1040X) saying that the expenses have not been and will not be claimed on the estate tax return. Where to file 2011 federal tax return Qualified medical expenses paid before death by the decedent are not deductible if paid with a tax-free distribution from any Archer MSA, Medicare Advantage MSA, or health savings account. Where to file 2011 federal tax return What if the decedent's return had been filed and the medical expenses were not included?   Form 1040X can be filed for the year or years the expenses are treated as paid, unless the period for filing an amended return for that year has passed. Where to file 2011 federal tax return Generally, an amended return must be filed within 3 years of the date the original return was filed, or within 2 years from the time the tax was paid, whichever date is later. Where to file 2011 federal tax return Example. Where to file 2011 federal tax return John properly filed his 2012 income tax return. Where to file 2011 federal tax return He died in 2013 with unpaid medical expenses of $1,500 from 2012 and $1,800 in 2013. Where to file 2011 federal tax return If the expenses are paid within the 1-year period, his survivor or personal representative can file an amended return for 2012 claiming a deduction based on the $1,500 medical expenses. Where to file 2011 federal tax return The $1,800 of medical expenses from 2013 can be included on the decedent's final return for 2013. Where to file 2011 federal tax return What if you pay medical expenses of a deceased spouse or dependent?   If you paid medical expenses for your deceased spouse or dependent, include them as medical expenses on your Form 1040 in the year paid, whether they are paid before or after the decedent's death. Where to file 2011 federal tax return The expenses can be included if the person was your spouse or dependent either at the time the medical services were provided or at the time you paid the expenses. Where to file 2011 federal tax return What Medical Expenses Are Includible? Following is a list of items that you can include in figuring your medical expense deduction. Where to file 2011 federal tax return The items are listed in alphabetical order. Where to file 2011 federal tax return This list does not include all possible medical expenses. Where to file 2011 federal tax return To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. Where to file 2011 federal tax return Abortion You can include in medical expenses the amount you pay for a legal abortion. Where to file 2011 federal tax return Acupuncture You can include in medical expenses the amount you pay for acupuncture. Where to file 2011 federal tax return Alcoholism You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for alcohol addiction. Where to file 2011 federal tax return This includes meals and lodging provided by the center during treatment. Where to file 2011 federal tax return You can also include in medical expenses amounts you pay for transportation to and from Alcoholics Anonymous meetings in your community if the attendance is pursuant to medical advice that membership in Alcoholics Anonymous is necessary for the treatment of a disease involving the excessive use of alcoholic liquors. Where to file 2011 federal tax return Ambulance You can include in medical expenses amounts you pay for ambulance service. Where to file 2011 federal tax return Annual Physical Examination See Physical Examination , later. Where to file 2011 federal tax return Artificial Limb You can include in medical expenses the amount you pay for an artificial limb. Where to file 2011 federal tax return Artificial Teeth You can include in medical expenses the amount you pay for artificial teeth. Where to file 2011 federal tax return Bandages You can include in medical expenses the cost of medical supplies such as bandages. Where to file 2011 federal tax return Birth Control Pills You can include in medical expenses the amount you pay for birth control pills prescribed by a doctor. Where to file 2011 federal tax return Body Scan You can include in medical expenses the cost of an electronic body scan. Where to file 2011 federal tax return Braille Books and Magazines You can include in medical expenses the part of the cost of Braille books and magazines for use by a visually impaired person that is more than the cost of regular printed editions. Where to file 2011 federal tax return Breast Pumps and Supplies You can include in medical expenses the cost of breast pumps and supplies that assist lactation. Where to file 2011 federal tax return Breast Reconstruction Surgery You can include in medical expenses the amounts you pay for breast reconstruction surgery, as well as breast prosthesis, following a mastectomy for cancer. Where to file 2011 federal tax return See Cosmetic Surgery , later. Where to file 2011 federal tax return Capital Expenses You can include in medical expenses amounts you pay for special equipment installed in a home, or for improvements, if their main purpose is medical care for you, your spouse, or your dependent. Where to file 2011 federal tax return The cost of permanent improvements that increase the value of your property may be partly included as a medical expense. Where to file 2011 federal tax return The cost of the improvement is reduced by the increase in the value of your property. Where to file 2011 federal tax return The difference is a medical expense. Where to file 2011 federal tax return If the value of your property is not increased by the improvement, the entire cost is included as a medical expense. Where to file 2011 federal tax return Certain improvements made to accommodate a home to your disabled condition, or that of your spouse or your dependents who live with you, do not usually increase the value of the home and the cost can be included in full as medical expenses. Where to file 2011 federal tax return These improvements include, but are not limited to, the following items. Where to file 2011 federal tax return Constructing entrance or exit ramps for your home. Where to file 2011 federal tax return Widening doorways at entrances or exits to your home. Where to file 2011 federal tax return Widening or otherwise modifying hallways and interior doorways. Where to file 2011 federal tax return Installing railings, support bars, or other modifications to bathrooms. Where to file 2011 federal tax return Lowering or modifying kitchen cabinets and equipment. Where to file 2011 federal tax return Moving or modifying electrical outlets and fixtures. Where to file 2011 federal tax return Installing porch lifts and other forms of lifts (but elevators generally add value to the house). Where to file 2011 federal tax return Modifying fire alarms, smoke detectors, and other warning systems. Where to file 2011 federal tax return Modifying stairways. Where to file 2011 federal tax return Adding handrails or grab bars anywhere (whether or not in bathrooms). Where to file 2011 federal tax return Modifying hardware on doors. Where to file 2011 federal tax return Modifying areas in front of entrance and exit doorways. Where to file 2011 federal tax return Grading the ground to provide access to the residence. Where to file 2011 federal tax return Only reasonable costs to accommodate a home to a disabled condition are considered medical care. Where to file 2011 federal tax return Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. Where to file 2011 federal tax return Capital expense worksheet. Where to file 2011 federal tax return   Use Worksheet A to figure the amount of your capital expense to include in your medical expenses. Where to file 2011 federal tax return Worksheet A. Where to file 2011 federal tax return Capital Expense Worksheet Instructions: Use this worksheet to figure the amount, if any, of your medical expenses due to a home improvement. Where to file 2011 federal tax return 1. Where to file 2011 federal tax return Enter the amount you paid for the home improvement 1. Where to file 2011 federal tax return   2. Where to file 2011 federal tax return Enter the value of your home immediately after the improvement 2. Where to file 2011 federal tax return       3. Where to file 2011 federal tax return Enter the value of your home immediately before the improvement 3. Where to file 2011 federal tax return       4. Where to file 2011 federal tax return Subtract line 3 from line 2. Where to file 2011 federal tax return This is the increase in the value of your home due to the improvement 4. Where to file 2011 federal tax return     • If line 4 is more than or equal to line 1, you have no medical expenses due to the home improvement; stop here. Where to file 2011 federal tax return       • If line 4 is less than line 1, go to line 5. Where to file 2011 federal tax return     5. Where to file 2011 federal tax return Subtract line 4 from line 1. Where to file 2011 federal tax return These are your medical expenses due to the home improvement 5. Where to file 2011 federal tax return   Operation and upkeep. Where to file 2011 federal tax return   Amounts you pay for operation and upkeep of a capital asset qualify as medical expenses, as long as the main reason for them is medical care. Where to file 2011 federal tax return This rule applies even if none or only part of the original cost of the capital asset qualified as a medical care expense. Where to file 2011 federal tax return Improvements to property rented by a person with a disability. Where to file 2011 federal tax return   Amounts paid to buy and install special plumbing fixtures for a person with a disability, mainly for medical reasons, in a rented house are medical expenses. Where to file 2011 federal tax return Example. Where to file 2011 federal tax return John has arthritis and a heart condition. Where to file 2011 federal tax return He cannot climb stairs or get into a bathtub. Where to file 2011 federal tax return On his doctor's advice, he installs a bathroom with a shower stall on the first floor of his two-story rented house. Where to file 2011 federal tax return The landlord did not pay any of the cost of buying and installing the special plumbing and did not lower the rent. Where to file 2011 federal tax return John can include in medical expenses the entire amount he paid. Where to file 2011 federal tax return Car You can include in medical expenses the cost of special hand controls and other special equipment installed in a car for the use of a person with a disability. Where to file 2011 federal tax return Special design. Where to file 2011 federal tax return   You can include in medical expenses the difference between the cost of a regular car and a car specially designed to hold a wheelchair. Where to file 2011 federal tax return Cost of operation. Where to file 2011 federal tax return   The includible costs of using a car for medical reasons are explained under Transportation , later. Where to file 2011 federal tax return Chiropractor You can include in medical expenses fees you pay to a chiropractor for medical care. Where to file 2011 federal tax return Christian Science Practitioner You can include in medical expenses fees you pay to Christian Science practitioners for medical care. Where to file 2011 federal tax return Contact Lenses You can include in medical expenses amounts you pay for contact lenses needed for medical reasons. Where to file 2011 federal tax return You can also include the cost of equipment and materials required for using contact lenses, such as saline solution and enzyme cleaner. Where to file 2011 federal tax return See Eyeglasses and Eye Surgery , later. Where to file 2011 federal tax return Crutches You can include in medical expenses the amount you pay to buy or rent crutches. Where to file 2011 federal tax return Dental Treatment You can include in medical expenses the amounts you pay for the prevention and alleviation of dental disease. Where to file 2011 federal tax return Preventive treatment includes the services of a dental hygienist or dentist for such procedures as teeth cleaning, the application of sealants, and fluoride treatments to prevent tooth decay. Where to file 2011 federal tax return Treatment to alleviate dental disease include services of a dentist for procedures such as X-rays, fillings, braces, extractions, dentures, and other dental ailments. Where to file 2011 federal tax return But see Teeth Whitening under What Expenses Are Not Includible, later. Where to file 2011 federal tax return Diagnostic Devices You can include in medical expenses the cost of devices used in diagnosing and treating illness and disease. Where to file 2011 federal tax return Example. Where to file 2011 federal tax return You have diabetes and use a blood sugar test kit to monitor your blood sugar level. Where to file 2011 federal tax return You can include the cost of the blood sugar test kit in your medical expenses. Where to file 2011 federal tax return Disabled Dependent Care Expenses Some disabled dependent care expenses may qualify as either: Medical expenses, or Work-related expenses for purposes of taking a credit for dependent care. Where to file 2011 federal tax return (See Publication 503, Child and Dependent Care Expenses. Where to file 2011 federal tax return ) You can choose to apply them either way as long as you do not use the same expenses to claim both a credit and a medical expense deduction. Where to file 2011 federal tax return Drug Addiction You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for drug addiction. Where to file 2011 federal tax return This includes meals and lodging at the center during treatment. Where to file 2011 federal tax return Drugs See Medicines , later. Where to file 2011 federal tax return Eye Exam You can include in medical expenses the amount you pay for eye examinations. Where to file 2011 federal tax return Eyeglasses You can include in medical expenses amounts you pay for eyeglasses and contact lenses needed for medical reasons. Where to file 2011 federal tax return See Contact Lenses , earlier, for more information. Where to file 2011 federal tax return Eye Surgery You can include in medical expenses the amount you pay for eye surgery to treat defective vision, such as laser eye surgery or radial keratotomy. Where to file 2011 federal tax return Fertility Enhancement You can include in medical expenses the cost of the following procedures to overcome an inability to have children. Where to file 2011 federal tax return Procedures such as in vitro fertilization (including temporary storage of eggs or sperm). Where to file 2011 federal tax return Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children. Where to file 2011 federal tax return Founder's Fee See Lifetime Care—Advance Payments , later. Where to file 2011 federal tax return Guide Dog or Other Service Animal You can include in medical expenses the costs of buying, training, and maintaining a guide dog or other service animal to assist a visually impaired or hearing disabled person, or a person with other physical disabilities. Where to file 2011 federal tax return In general, this includes any costs, such as food, grooming, and veterinary care, incurred in maintaining the health and vitality of the service animal so that it may perform its duties. Where to file 2011 federal tax return Health Institute You can include in medical expenses fees you pay for treatment at a health institute only if the treatment is prescribed by a physician and the physician issues a statement that the treatment is necessary to alleviate a physical or mental defect or illness of the individual receiving the treatment. Where to file 2011 federal tax return Health Maintenance Organization (HMO) You can include in medical expenses amounts you pay to entitle you, your spouse, or a dependent to receive medical care from an HMO. Where to file 2011 federal tax return These amounts are treated as medical insurance premiums. Where to file 2011 federal tax return See Insurance Premiums , later. Where to file 2011 federal tax return Hearing Aids You can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it. Where to file 2011 federal tax return Home Care See Nursing Services , later. Where to file 2011 federal tax return Home Improvements See Capital Expenses , earlier. Where to file 2011 federal tax return Hospital Services You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. Where to file 2011 federal tax return This includes amounts paid for meals and lodging. Where to file 2011 federal tax return Also see Lodging , later. Where to file 2011 federal tax return Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Where to file 2011 federal tax return Medical care policies can provide payment for treatment that includes: Hospitalization, surgical services, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Long-term care (subject to additional limitations). Where to file 2011 federal tax return See Qualified Long-Term Care Insurance Contracts under Long-Term Care, later. Where to file 2011 federal tax return If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. Where to file 2011 federal tax return The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. Where to file 2011 federal tax return Health coverage tax credit. Where to file 2011 federal tax return   If, during 2013, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient, you must complete Form 8885 before completing Schedule A. Where to file 2011 federal tax return When figuring the amount of insurance premiums you can deduct on Schedule A, do not include: Any amounts you included on Form 8885, Any qualified health insurance premiums you paid to “U. Where to file 2011 federal tax return S. Where to file 2011 federal tax return Treasury–HCTC,” or Any health coverage tax credit advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Where to file 2011 federal tax return Employer-Sponsored Health Insurance Plan Do not include in your medical and dental expenses any insurance premiums paid by an employer-sponsored health insurance plan unless the premiums are included on your Form W-2, Wage and Tax Statement. Where to file 2011 federal tax return Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included on your Form W-2. Where to file 2011 federal tax return Example. Where to file 2011 federal tax return You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. Where to file 2011 federal tax return Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. Where to file 2011 federal tax return Because you are an employee whose insurance premiums are paid with money that is never included in your gross income, you cannot deduct the premiums paid with that money. Where to file 2011 federal tax return Long-term care services. Where to file 2011 federal tax return   Contributions made by your employer to provide coverage for qualified long-term care services under a flexible spending or similar arrangement must be included in your income. Where to file 2011 federal tax return This amount will be reported as wages on your Form W-2. Where to file 2011 federal tax return Retired public safety officers. Where to file 2011 federal tax return   If you are a retired public safety officer, do not include as medical expenses any health or long-term care insurance premiums that you elected to have paid with tax-free distributions from a retirement plan. Where to file 2011 federal tax return This applies only to distributions that would otherwise be included in income. Where to file 2011 federal tax return Health reimbursement arrangement (HRA). Where to file 2011 federal tax return   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. Where to file 2011 federal tax return This is because an HRA is funded solely by the employer. Where to file 2011 federal tax return Medicare A If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. Where to file 2011 federal tax return The payroll tax paid for Medicare A is not a medical expense. Where to file 2011 federal tax return If you are not covered under social security (or were not a government employee who paid Medicare tax), you can voluntarily enroll in Medicare A. Where to file 2011 federal tax return In this situation you can include the premiums you paid for Medicare A as a medical expense. Where to file 2011 federal tax return Medicare B Medicare B is a supplemental medical insurance. Where to file 2011 federal tax return Premiums you pay for Medicare B are a medical expense. Where to file 2011 federal tax return Check the information you received from the Social Security Administration to find out your premium. Where to file 2011 federal tax return Medicare D Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. Where to file 2011 federal tax return You can include as a medical expense premiums you pay for Medicare D. Where to file 2011 federal tax return Prepaid Insurance Premiums Premiums you pay before you are age 65 for insurance for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). Where to file 2011 federal tax return Unused Sick Leave Used To Pay Premiums You must include in gross income cash payments you receive at the time of retirement for unused sick leave. Where to file 2011 federal tax return You also must include in gross income the value of unused sick leave that, at your option, your employer applies to the cost of your continuing participation in your employer's health plan after you retire. Where to file 2011 federal tax return You can include this cost of continuing participation in the health plan as a medical expense. Where to file 2011 federal tax return If you participate in a health plan where your employer automatically applies the value of unused sick leave to the cost of your continuing participation in the health plan (and you do not have the option to receive cash), do not include the value of the unused sick leave in gross income. Where to file 2011 federal tax return You cannot include this cost of continuing participation in that health plan as a medical expense. Where to file 2011 federal tax return Insurance Premiums You Cannot Include You cannot include premiums you pay for: Life insurance policies, Policies providing payment for loss of earnings, Policies for loss of life, limb, sight, etc. Where to file 2011 federal tax return , Policies that pay you a guaranteed amount each week for a stated number of weeks if you are hospitalized for sickness or injury, The part of your car insurance that provides medical insurance coverage for all persons injured in or by your car because the part of the premium providing insurance for you, your spouse, and your dependents is not stated separately from the part of the premium providing insurance for medical care for others, or Health or long-term care insurance if you elected to pay these premiums with tax-free distributions from a retirement plan made directly to the insurance provider and these distributions would otherwise have been included in income. Where to file 2011 federal tax return Taxes imposed by any governmental unit, such as Medicare taxes, are not insurance premiums. Where to file 2011 federal tax return Coverage for nondependents. Where to file 2011 federal tax return   Generally, you cannot deduct any additional premium you pay as the result of including on your policy someone who is not your spouse or dependent, even if that person is your child under age 27. Where to file 2011 federal tax return However, you can deduct the additional premium if that person is: Your child whom you do not claim as a dependent because of the rules for children of divorced or separated parents, Any person you could have claimed as a dependent on your return except that person received $3,900 or more of gross income or filed a joint return, or Any person you could have claimed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else's 2013 return. Where to file 2011 federal tax return  Also, if you had family coverage when you added this individual to your policy and your premiums did not increase, you can enter on Schedule A (Form 1040) the full amount of your medical and dental insurance premiums. Where to file 2011 federal tax return Intellectually and Developmentally Disabled, Special Home for You can include in medical expenses the cost of keeping a person who is intellectually and developmentally disabled in a special home, not the home of a relative, on the recommendation of a psychiatrist to help the person adjust from life in a mental hospital to community living. Where to file 2011 federal tax return Laboratory Fees You can include in medical expenses the amounts you pay for laboratory fees that are part of medical care. Where to file 2011 federal tax return Lactation Expenses See Breast Pumps and Supplies , earlier. Where to file 2011 federal tax return Lead-Based Paint Removal You can include in medical expenses the cost of removing lead-based paints from surfaces in your home to prevent a child who has or had lead poisoning from eating the paint. Where to file 2011 federal tax return These surfaces must be in poor repair (peeling or cracking) or within the child's reach. Where to file 2011 federal tax return The cost of repainting the scraped area is not a medical expense. Where to file 2011 federal tax return If, instead of removing the paint, you cover the area with wallboard or paneling, treat these items as capital expenses. Where to file 2011 federal tax return See Capital Expenses , earlier. Where to file 2011 federal tax return Do not include the cost of painting the wallboard as a medical expense. Where to file 2011 federal tax return Learning Disability See Special Education , later. Where to file 2011 federal tax return Legal Fees You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. Where to file 2011 federal tax return However, you cannot include in medical expenses fees for the management of a guardianship estate, fees for conducting the affairs of the person being treated, or other fees that are not necessary for medical care. Where to file 2011 federal tax return Lifetime Care—Advance Payments You can include in medical expenses a part of a life-care fee or “founder's fee” you pay either monthly or as a lump sum under an agreement with a retirement home. Where to file 2011 federal tax return The part of the payment you include is the amount properly allocable to medical care. Where to file 2011 federal tax return The agreement must require that you pay a specific fee as a condition for the home's promise to provide lifetime care that includes medical care. Where to file 2011 federal tax return You can use a statement from the retirement home to prove the amount properly allocable to medical care. Where to file 2011 federal tax return The statement must be based either on the home's prior experience or on information from a comparable home. Where to file 2011 federal tax return Dependents with disabilities. Where to file 2011 federal tax return   You can include in medical expenses advance payments to a private institution for lifetime care, treatment, and training of your physically or mentally impaired child upon your death or when you become unable to provide care. Where to file 2011 federal tax return The payments must be a condition for the institution's future acceptance of your child and must not be refundable. Where to file 2011 federal tax return Payments for future medical care. Where to file 2011 federal tax return   Generally, you cannot include in medical expenses current payments for medical care (including medical insurance) to be provided substantially beyond the end of the year. Where to file 2011 federal tax return This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care of the type described earlier. Where to file 2011 federal tax return Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if a principal reason for being there is to receive medical care. Where to file 2011 federal tax return See Nursing Home , later. Where to file 2011 federal tax return You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. Where to file 2011 federal tax return You can include the cost of such lodging while away from home if all of the following requirements are met. Where to file 2011 federal tax return The lodging is primarily for and essential to medical care. Where to file 2011 federal tax return The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. Where to file 2011 federal tax return The lodging is not lavish or extravagant under the circumstances. Where to file 2011 federal tax return There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Where to file 2011 federal tax return The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. Where to file 2011 federal tax return You can include lodging for a person traveling with the person receiving the medical care. Where to file 2011 federal tax return For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. Where to file 2011 federal tax return Meals are not included. Where to file 2011 federal tax return Do not include the cost of lodging while away from home for medical treatment if that treatment is not received from a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital or if that lodging is not primarily for or essential to the medical care received. Where to file 2011 federal tax return Long-Term Care You can include in medical expenses amounts paid for qualified long-term care services and premiums paid for qualified long-term care insurance contracts. Where to file 2011 federal tax return Qualified Long-Term Care Services Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided pursuant to a plan of care prescribed by a licensed health care practitioner. Where to file 2011 federal tax return Chronically ill individual. Where to file 2011 federal tax return   An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions. Where to file 2011 federal tax return He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. Where to file 2011 federal tax return Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Where to file 2011 federal tax return He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Where to file 2011 federal tax return Maintenance and personal care services. Where to file 2011 federal tax return    Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment). Where to file 2011 federal tax return Qualified Long-Term Care Insurance Contracts A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. Where to file 2011 federal tax return The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. Where to file 2011 federal tax return The amount of qualified long-term care premiums you can include is limited. Where to file 2011 federal tax return You can include the following as medical expenses on Schedule A (Form 1040). Where to file 2011 federal tax return Qualified long-term care premiums up to the following amounts. Where to file 2011 federal tax return Age 40 or under – $360. Where to file 2011 federal tax return Age 41 to 50 – $680. Where to file 2011 federal tax return Age 51 to 60 – $1,360. Where to file 2011 federal tax return Age 61 to 70 – $3,640. Where to file 2011 federal tax return Age 71 or over – $4,550. Where to file 2011 federal tax return Unreimbursed expenses for qualified long-term care services. Where to file 2011 federal tax return Note. Where to file 2011 federal tax return The limit on premiums is for each person. Where to file 2011 federal tax return Also, if you are an eligible retired public safety officer, you cannot include premiums for long-term care insurance if you elected to pay these premiums with tax-free distributions from a qualified retirement plan made directly to the insurance provider and these distributions would otherwise have been included in your income. Where to file 2011 federal tax return Meals You can include in medical expenses the cost of meals at a hospital or similar institution if a principal reason for being there is to get medical care. Where to file 2011 federal tax return You cannot include in medical expenses the cost of meals that are not part of inpatient care. Where to file 2011 federal tax return Also see Weight-Loss Program and Nutritional Supplements , later. Where to file 2011 federal tax return Medical Conferences You can include in medical expenses amounts paid for admission and transportation to a medical conference if the medical conference concerns the chronic illness of yourself, your spouse, or your dependent. Where to file 2011 federal tax return The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent. Where to file 2011 federal tax return The majority of the time spent at the conference must be spent attending sessions on medical information. Where to file 2011 federal tax return The cost of meals and lodging while attending the conference is not deductible as a medical expense. Where to file 2011 federal tax return Medical Information Plan You can include in medical expenses amounts paid to a plan that keeps medical information in a computer data bank and retrieves and furnishes the information upon request to an attending physician. Where to file 2011 federal tax return Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. Where to file 2011 federal tax return A prescribed drug is one that requires a prescription by a doctor for its use by an individual. Where to file 2011 federal tax return You can also include amounts you pay for insulin. Where to file 2011 federal tax return Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Where to file 2011 federal tax return Imported medicines and drugs. Where to file 2011 federal tax return   If you imported medicines or drugs from other countries, see Medicines and Drugs From Other Countries , under What Expenses Are Not Includible, later. Where to file 2011 federal tax return Nursing Home You can include in medical expenses the cost of medical care in a nursing home, home for the aged, or similar institution, for yourself, your spouse, or your dependents. Where to file 2011 federal tax return This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. Where to file 2011 federal tax return Do not include the cost of meals and lodging if the reason for being in the home is personal. Where to file 2011 federal tax return You can, however, include in medical expenses the part of the cost that is for medical or nursing care. Where to file 2011 federal tax return Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. Where to file 2011 federal tax return The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. Where to file 2011 federal tax return This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. Where to file 2011 federal tax return These services can be provided in your home or another care facility. Where to file 2011 federal tax return Generally, only the amount spent for nursing services is a medical expense. Where to file 2011 federal tax return If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. Where to file 2011 federal tax return For example, because of your medical condition you pay a visiting nurse $300 per week for medical and household services. Where to file 2011 federal tax return She spends 10% of her time doing household services such as washing dishes and laundry. Where to file 2011 federal tax return You can include only $270 per week as medical expenses. Where to file 2011 federal tax return The $30 (10% × $300) allocated to household services cannot be included. Where to file 2011 federal tax return However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Where to file 2011 federal tax return See Maintenance and personal care services under Long-Term Care, earlier. Where to file 2011 federal tax return Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. Where to file 2011 federal tax return See Publication 503. Where to file 2011 federal tax return You can also include in medical expenses part of the amount you pay for that attendant's meals. Where to file 2011 federal tax return Divide the food expense among the household members to find the cost of the attendant's food. Where to file 2011 federal tax return Then divide that cost in the same manner as in the preceding paragraph. Where to file 2011 federal tax return If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. Where to file 2011 federal tax return This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. Where to file 2011 federal tax return Employment taxes. Where to file 2011 federal tax return   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for an attendant who provides medical care. Where to file 2011 federal tax return If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier. Where to file 2011 federal tax return For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. Where to file 2011 federal tax return Operations You can include in medical expenses amounts you pay for legal operations that are not for unnecessary cosmetic surgery. Where to file 2011 federal tax return See Cosmetic Surgery under What Expenses Are Not Includible, later. Where to file 2011 federal tax return Optometrist See Eyeglasses , earlier. Where to file 2011 federal tax return Organ Donors See Transplants , later. Where to file 2011 federal tax return Osteopath You can include in medical expenses amounts you pay to an osteopath for medical care. Where to file 2011 federal tax return Oxygen You can include in medical expenses amounts you pay for oxygen and oxygen equipment to relieve breathing problems caused by a medical condition. Where to file 2011 federal tax return Physical Examination You can include in medical expenses the amount you pay for an annual physical examination and diagnostic tests by a physician. Where to file 2011 federal tax return You do not have to be ill at the time of the examination. Where to file 2011 federal tax return Pregnancy Test Kit You can include in medical expenses the amount you pay to purchase a pregnancy test kit to determine if you are pregnant. Where to file 2011 federal tax return Prosthesis See Artificial Limb and Breast Reconstruction Surgery , earlier. Where to file 2011 federal tax return Psychiatric Care You can include in medical expenses amounts you pay for psychiatric care. Where to file 2011 federal tax return This includes the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care. Where to file 2011 federal tax return See Psychoanalysis, next, and Transportation , later. Where to file 2011 federal tax return Psychoanalysis You can include in medical expenses payments for psychoanalysis. Where to file 2011 federal tax return However, you cannot include payments for psychoanalysis that is part of required training to be a psychoanalyst. Where to file 2011 federal tax return Psychologist You can include in medical expenses amounts you pay to a psychologist for medical care. Where to file 2011 federal tax return Special Education You can include in medical expenses fees you pay on a doctor's recommendation for a child's tutoring by a teacher who is specially trained and qualified to work with children who have learning disabilities caused by mental or physical impairments, including nervous system disorders. Where to file 2011 federal tax return You can include in medical expenses the cost (tuition, meals, and lodging) of attending a school that furnishes special education to help a child to overcome learning disabilities. Where to file 2011 federal tax return A doctor must recommend that the child attend the school. Where to file 2011 federal tax return Overcoming the learning disabilities must be a principal reason for attending the school, and any ordinary education received must be incidental to the special education provided. Where to file 2011 federal tax return Special education includes: Teaching Braille to a visually impaired person, Teaching lip reading to a hearing disabled person, or Giving remedial language training to correct a condition caused by a birth defect. Where to file 2011 federal tax return Sterilization You can include in medical expenses the cost of a legal sterilization (a legally performed operation to make a person unable to have children). Where to file 2011 federal tax return Also see Vasectomy , later. Where to file 2011 federal tax return Stop-Smoking Programs You can include in medical expenses amounts you pay for a program to stop smoking. Where to file 2011 federal tax return However, you cannot include in medical expenses amounts you pay for drugs that do not require a prescription, such as nicotine gum or patches, that are designed to help stop smoking. Where to file 2011 federal tax return Surgery See Operations , earlier. Where to file 2011 federal tax return Telephone You can include in medical expenses the cost of special telephone equipment that lets a person who is deaf, hard of hearing or has a speech disability communicate over a regular telephone. Where to file 2011 federal tax return This includes teletypewriter (TTY) and telecommunications device for the deaf (TDD) equipment. Where to file 2011 federal tax return You can also include the cost of repairing the equipment. Where to file 2011 federal tax return Television You can include in medical expenses the cost of equipment that displays the audio part of television programs as subtitles for persons with a hearing disability. Where to file 2011 federal tax return This may be the cost of an adapter that attaches to a regular set. Where to file 2011 federal tax return It also may be the part of the cost of a specially equipped television that exceeds the cost of the same model regular television set. Where to file 2011 federal tax return Therapy You can include in medical expenses amounts you pay for therapy received as medical treatment. Where to file 2011 federal tax return Transplants You can include in medical expenses amounts paid for medical care you receive because you are a donor or a possible donor of a kidney or other organ. Where to file 2011 federal tax return This includes transportation. Where to file 2011 federal tax return You can include any expenses you pay for the medical care of a donor in connection with the donating of an organ. Where to file 2011 federal tax return This includes transportation. Where to file 2011 federal tax return Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Where to file 2011 federal tax return You can include:    Bus, taxi, train, or plane fares or ambulance service, Transportation expenses of a parent who must go with a child who needs medical care, Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone, and Transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommended as a part of treatment. Where to file 2011 federal tax return Car expenses. Where to file 2011 federal tax return   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. Where to file 2011 federal tax return You cannot include depreciation, insurance, general repair, or maintenance expenses. Where to file 2011 federal tax return   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents a mile. Where to file 2011 federal tax return    You can also include parking fees and tolls. Where to file 2011 federal tax return You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate. Where to file 2011 federal tax return Example. Where to file 2011 federal tax return In 2013, Bill Jones drove 2,800 miles for medical reasons. Where to file 2011 federal tax return He spent $500 for gas, $30 for oil, and $100 for tolls and parking. Where to file 2011 federal tax return He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. Where to file 2011 federal tax return He figures the actual expenses first. Where to file 2011 federal tax return He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. Where to file 2011 federal tax return He then figures the standard mileage amount. Where to file 2011 federal tax return He multiplies 2,800 miles by 24 cents a mile for a total of $672. Where to file 2011 federal tax return He then adds the $100 tolls and parking for a total of $772. Where to file 2011 federal tax return Bill includes the $772 of car expenses with his other medical expenses for the year because the $772 is more than the $630 he figured using actual expenses. Where to file 2011 federal tax return Transportation expenses you cannot include. Where to file 2011 federal tax return    You cannot include in medical expenses the cost of transportation in the following situations. Where to file 2011 federal tax return Going to and from work, even if your condition requires an unusual means of transportation. Where to file 2011 federal tax return Travel for purely personal reasons to another city for an operation or other medical care. Where to file 2011 federal tax return Travel that is merely for the general improvement of one's health. Where to file 2011 federal tax return The costs of operating a specially equipped car for other than medical reasons. Where to file 2011 federal tax return Trips You can include in medical expenses amounts you pay for transportation to another city if the trip is primarily for, and essential to, receiving medical services. Where to file 2011 federal tax return You may be able to include up to $50 for each night for each person. Where to file 2011 federal tax return You can include lodging for a person traveling with the person receiving the medical care. Where to file 2011 federal tax return For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. Where to file 2011 federal tax return Meals are not included. Where to file 2011 federal tax return See Lodging , earlier. Where to file 2011 federal tax return You cannot include in medical expenses a trip or vacation taken merely for a change in environment, improvement of morale, or general improvement of health, even if the trip is made on the advice of a doctor. Where to file 2011 federal tax return However, see Medical Conferences , earlier. Where to file 2011 federal tax return Tuition Under special circumstances, you can include charges for tuition in medical expenses. Where to file 2011 federal tax return See Special Education , earlier. Where to file 2011 federal tax return You can include charges for a health plan included in a lump-sum tuition fee if the charges are separately stated or can easily be obtained from the school. Where to file 2011 federal tax return Vasectomy You can include in medical expenses the amount you pay for a vasectomy. Where to file 2011 federal tax return Vision Correction Surgery See Eye Surgery , earlier. Where to file 2011 federal tax return Weight-Loss Program You can include in medical expenses amounts you pay to lose weight if it is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). Where to file 2011 federal tax return This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings. Where to file 2011 federal tax return You cannot include membership dues in a gym, health club, or spa as medical expenses, but you can include separate fees charged there for weight loss activities. Where to file 2011 federal tax return You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs. Where to file 2011 federal tax return You can include the cost of special food in medical expenses only if: The food does not satisfy normal nutritional needs, The food alleviates or treats an illness, and The need for the food is substantiated by a physician. Where to file 2011 federal tax return The amount you can include in medical expenses is limited to the amount by which the cost of the special food exceeds the cost of a normal diet. Where to file 2011 federal tax return See also Weight-Loss Program under What Expenses Are Not Includible, later. Where to file 2011 federal tax return Wheelchair You can include in medical expenses amounts you pay for a wheelchair used mainly for the relief of sickness or disability, and not just to provide transportation to and from work. Where to file 2011 federal tax return The cost of operating and maintaining the wheelchair is also a medical expense. Where to file 2011 federal tax return Wig You can include in medical expenses the cost of a wig purchased upon the advice of a physician for the mental health of a patient who has lost all of his or her hair from disease. Where to file 2011 federal tax return X-ray You can include in medical expenses amounts you pay for X-rays for medical reasons. Where to file 2011 federal tax return What Expenses Are Not Includible? Following is a list of some items that you cannot include in figuring your medical expense deduction. Where to file 2011 federal tax return The items are listed in alphabetical order. Where to file 2011 federal tax return Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby You cannot include in medical expenses amounts you pay for the care of children, even if the expenses enable you, your spouse, or your dependent to get medical or dental treatment. Where to file 2011 federal tax return Also, any expense allowed as a childcare credit cannot be treated as an expense paid for medical care. Where to file 2011 federal tax return Controlled Substances You cannot include in medical expenses amounts you pay for controlled substances (such as marijuana, laetrile, etc. Where to file 2011 federal tax return ), even if such substances are legalized by state law. Where to file 2011 federal tax return Such substances are not legal under federal law and cannot be included in medical expenses. Where to file 2011 federal tax return Cosmetic Surgery Generally, you cannot include in medical expenses the amount you pay for unnecessary cosmetic surgery. Where to file 2011 federal tax return This includes any procedure that is directed at improving the patient's appearance and does not meaningfully promote the proper function of the body or prevent or treat illness or disease. Where to file 2011 federal tax return You generally cannot include in medical expenses the amount you pay for procedures such as face lifts, hair transplants, hair removal (electrolysis), and liposuction. Where to file 2011 federal tax return You can include in medical expenses the amount you pay for cosmetic surgery if it is necessary to improve a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease. Where to file 2011 federal tax return Example. Where to file 2011 federal tax return An individual undergoes surgery that removes a breast as part of treatment for cancer. Where to file 2011 federal tax return She pays a surgeon to reconstruct the breast. Where to file 2011 federal tax return The surgery to reconstruct the breast corrects a deformity directly related to the disease. Where to file 2011 federal tax return The cost of the surgery is includible in her medical expenses. Where to file 2011 federal tax return Dancing Lessons You cannot include in medical expenses the cost of dancing lessons, swimming lessons, etc. Where to file 2011 federal tax return , even if they are recommended by a doctor, if they are only for the improvement of general health. Where to file 2011 federal tax return Diaper Service You cannot include in medical expenses the amount you pay for diapers or diaper services, unless they are needed to relieve the effects of a particular disease. Where to file 2011 federal tax return Electrolysis or Hair Removal See Cosmetic Surgery , earlier. Where to file 2011 federal tax return Flexible Spending Account You cannot include in medical expenses amounts for which you are fully reimbursed by your flexible spending account if you contribute a part of your income on a pre-tax basis to pay for the qualified benefit. Where to file 2011 federal tax return Funeral Expenses You cannot include in medical expenses amounts you pay for funerals. Where to file 2011 federal tax return Future Medical Care Generally, you cannot include in medical expenses current payments for medical care (including medical insurance) to be provided substantially beyond the end of the year. Where to file 2011 federal tax return This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care or long-term care of the type described at Lifetime Care—Advance Payments or Long-Term Care, earlier under What Medical Expenses Are Includible. Where to file 2011 federal tax return Hair Transplant See Cosmetic Surgery , earlier. Where to file 2011 federal tax return Health Club Dues You cannot include in medical expenses health club dues or amounts paid to improve one's general health or to relieve physical or mental discomfort not related to a particular medical condition. Where to file 2011 federal tax return You cannot include in medical expenses the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. Where to file 2011 federal tax return Health Coverage Tax Credit You cannot include in medical expenses amounts you pay for health insurance that you use in figuring your health coverage tax credit. Where to file 2011 federal tax return For more information, see Health Coverage Tax Credit , later. Where to file 2011 federal tax return Health Savings Accounts You cannot include in medical expenses any payment or distribution for medical expenses out of a health savings account. Where to file 2011 federal tax return Contributions to health savings accounts are deducted separately. Where to file 2011 federal tax return See Publication 969. Where to file 2011 federal tax return Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. Where to file 2011 federal tax return This is a personal expense that is not deductible. Where to file 2011 federal tax return However, you may be able to include certain expenses paid to a person providing nursing-type services. Where to file 2011 federal tax return For more information, see Nursing Services , earlier under What Medical Expenses Are Includible. Where to file 2011 federal tax return Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Where to file 2011 federal tax return For more information, see Long-Term Care , earlier under What Medical Expenses Are Includible. Where to file 2011 federal tax return Illegal Operations and Treatments You cannot include in medical expenses amounts you pay for illegal operations, treatments, or controlled substances whether rendered or prescribed by licensed or unlicensed practitioners. Where to file 2011 federal tax return Insurance Premiums See Insurance Premiums under What Medical Expenses Are Includible, earlier. Where to file 2011 federal tax return Maternity Clothes You cannot include in medical expenses amounts you pay for maternity clothes. Where to file 2011 federal tax return Medical Savings Account (MSA) You cannot include in medical expenses amounts you contribute to an Archer MSA. Where to file 2011 federal tax return You cannot include expenses you pay for with a tax-free distribution from your Archer MSA. Where to file 2011 federal tax return You also cannot use other funds equal to the amount of the distribution and include the expenses. Where to file 2011 federal tax return For more information on Archer MSAs, see Publication 969. Where to file 2011 federal tax return Medicines and Drugs From Other Countries In general, you cannot include in your medical expenses the cost of a prescribed drug brought in (or ordered shipped) from another country. Where to file 2011 federal tax return You can only include the cost of a drug that was imported legally. Where to file 2011 federal tax return For example, you can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals. Where to file 2011 federal tax return You can include the cost of a prescribed drug you purchase and consume in another country if the drug is legal in both the other country and the United States. Where to file 2011 federal tax return Nonprescription Drugs and Medicines Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Where to file 2011 federal tax return Example. Where to file 2011 federal tax return Your doctor recommends that you take aspirin. Where to file 2011 federal tax return Because aspirin is a drug that does not require a physician's prescription, you cannot include its cost in your medical expenses. Where to file 2011 federal tax return Nutritional Supplements You cannot include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. Where to file 2011 federal tax return unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. Where to file 2011 federal tax return Otherwise, these items are taken to maintain your ordinary good health, and are not for medical care. Where to file 2011 federal tax return Personal Use Items You cannot include in medical expenses the cost of an item ordinarily used for personal, living, or family purposes unless it is used primarily to prevent or alleviate a physical or mental defect or illness. Where to file 2011 federal tax return For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense. Where to file 2011 federal tax return In order to accommodate an individual with a physical defect, you may have to purchase an item ordinarily used as a personal, living, or family item in a special form. Where to file 2011 federal tax return You can include the excess of the cost of the item in a special form over the cost of the item in normal form as a medical expense. Where to file 2011 federal tax return (See Braille Books and Magazines under What Medical Expenses Are Includible, earlier. Where to file 2011 federal tax return ) Swimming Lessons See Dancing Lessons , earlier. Where to file 2011 federal tax return Teeth Whitening You cannot include in medical expenses amounts paid to whiten teeth. Where to file 2011 federal tax return See Cosmetic Surgery , earlier. Where to file 2011 federal tax return Veterinary Fees You generally cannot include veterinary fees in your medical expenses, but see Guide Dog or Other Service Animal under What Medical Expenses Are Includible, earlier. Where to file 2011 federal tax return Weight-Loss Program You cannot include in medical expenses the cost of a weight-loss program if the purpose of the weight loss is the improvement of appearance, general health, or sense of well-being. Where to file 2011 federal tax return You cannot include amounts you pay to lose weight unless the weight loss is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). Where to file 2011 federal tax return If the weight-loss treatment is not for a specific disease diagnosed by a physician, you cannot include either the fees you pay for membership in a weight reduction group or fees for attendance at periodic meetings. Where to file 2011 federal tax return Also, you cannot include membership dues in a gym, health club, or spa. Where to file 2011 federal tax return You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs. Where to file 2011 federal tax return See Weight-Loss Program under What Medical Expenses Are Includible, earlier. Where to file 2011 federal tax return How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the tax year for which you received no insurance or other reimbursement. Where to file 2011 federal tax return Insurance Reimbursement You must reduce your total medical expenses for the year by all reimbursements for medical expenses that you receive from insurance or other sources during the year. Where to file 2011 federal tax return This includes payments from Medicare. Where to file 2011 federal tax return Even if a policy provides reimbursement only for certain specific medical expenses, you must use amounts you receive from that policy to reduce your total medical expenses, including those it does not reimburse. Where to file 2011 federal tax return Example. Where to file 2011 federal tax return You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. Where to file 2011 federal tax return The insurance you receive for the hospital and doctors' bills is more than their charges. Where to file 2011 federal tax return In figuring your medical deduction, you must reduce the total amount you spent for medical care by the total amount of insurance you received, even if the policies do not cover some of your medical expenses. Where to file 2011 federal tax return Health reimbursement arrange