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1040ez Tax

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1040ez Tax

1040ez tax Index A Abandonment, Abandonment Accounting method Accrual, Accrual Method Cash, Cash Method Change in, Changes in Methods of Accounting Crop, Crop method. 1040ez tax Farm inventory, Farm Inventory Accounting periods, Introduction Accrual method of accounting, Accrual Method Additional Medicare Tax withholding, What's New for 2013, Additional Medicare Tax. 1040ez tax Adjusted basis for installment sale, Adjusted basis for installment sale purposes. 1040ez tax Adjusted basis of assets, Adjusted Basis Agricultural activity codes, Schedule F, Reminders Agricultural program payments, Agricultural Program Payments Agricultural structure, defined, Agricultural structure. 1040ez tax Alternative Depreciation System (ADS), Required use of ADS. 1040ez tax , ADS election. 1040ez tax Amortization Going into business, Business Start-Up Costs Reforestation expenses, Reforestation Costs Section 197 intangibles, Section 197 Intangibles Assessments By conservation district, Assessment by Conservation District Depreciable property, Assessment for Depreciable Property Assistance (see Tax help) Automobiles, depreciation, Limits for passenger automobiles. 1040ez tax B Bankruptcy, Bankruptcy. 1040ez tax Barter income, Barter income. 1040ez tax Basis Adjusted, Adjusted basis. 1040ez tax Installment sale, Adjusted basis for installment sale purposes. 1040ez tax Involuntary conversion, Basis for depreciation. 1040ez tax Like-kind exchange, Basis for depreciation. 1040ez tax Partner's basis, Property Distributed From a Partnership or Corporation Replacement property, Basis of replacement property. 1040ez tax Shareholder's basis, Property Distributed From a Partnership or Corporation Basis of assets Adjusted basis, Adjusted Basis Allocating to several assets, Allocating the Basis Changed to business use, Property changed from personal to business or rental use. 1040ez tax Constructing assets, Constructing assets. 1040ez tax Cost, Cost Basis Decreases, Decreases to Basis Depreciation, What Is the Basis for Depreciation? Exchanges Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partially nontaxable, Partially Nontaxable Exchanges Taxable, Taxable Exchanges Gifts, Property Received as a Gift Increases, Increases to Basis Real property, Real Property Received for services, Property received for services. 1040ez tax Uniform capitalization rules, Uniform Capitalization Rules Below-market loans, Below-market loans. 1040ez tax Books and records, Importance of Records Breeding fees, Breeding Fees Business income limit, section 179 expense deduction, Business Income Limit Business use of home, Business Use of Your Home C Canceled debt, Cancellation of Debt Capital assets, Capital Assets Capital expenses, Capital Expenses Car expenses, Truck and Car Expenses Cash method of accounting, Cash Method Casualties and thefts Adjustments to basis, Adjustments to basis. 1040ez tax Casualty, defined, Casualty. 1040ez tax Disaster area losses, Disaster Area Losses Leased property, Leased property. 1040ez tax Livestock, Livestock or produce bought for resale. 1040ez tax , Raised draft, breeding, dairy, or sporting animals. 1040ez tax Reimbursement, Insurance and other reimbursements. 1040ez tax Reporting gains and losses, Reporting Gains and Losses Theft, defined, Theft. 1040ez tax Change in accounting method, Changes in Methods of Accounting Chickens, purchased, Chickens, seeds, and young plants. 1040ez tax Christmas trees, Christmas tree cultivation. 1040ez tax , Christmas trees. 1040ez tax Club dues, Club dues and membership fees. 1040ez tax Comments on publication, Comments and suggestions. 1040ez tax Commodity Futures, Hedging (Commodity Futures) Wages, Noncash wages. 1040ez tax Commodity Credit Corporation (CCC) Loans, Commodity Credit Corporation (CCC) Loans Market gain, Market Gain Community property, Community property. 1040ez tax , Community property. 1040ez tax Computer, software, Computer software. 1040ez tax Condemnation, Casualties, Thefts, and Condemnations, Condemnation Conservation Cost-sharing exclusion, Conservation Expenses District assessments, Assessment by Conservation District Expenses, Conservation Expenses Plans, Conservation plan. 1040ez tax Conservation Reserve Program, Conservation Reserve Program (CRP) payments. 1040ez tax Conservation Reserve Program (CRP), Conservation Reserve Program (CRP) Constructing assets, Constructing assets. 1040ez tax Constructive receipt of income, Constructive receipt. 1040ez tax Contamination, Soil or other environmental contamination. 1040ez tax Contract price, Contract price. 1040ez tax Converted wetland, Converted Wetland and Highly Erodible Cropland Cooperatives, income from, Income From Cooperatives Cost-sharing exclusion, Cost-Sharing Exclusion (Improvements) Counter-cyclical payments, Direct payments and counter-cyclical payments. 1040ez tax , Payments Under the Farm Security and Rural Investment Act of 2002 and Under the Food, Conservation, and Energy Act of 2008 Credits Employment, Employment Credits Fuel tax, Fuel tax credit and refund. 1040ez tax , How To Claim a Credit or Refund, Claiming a Credit Social security and Medicare, Earning credits in 2013. 1040ez tax Social security coverage, How to become insured under social security. 1040ez tax State unemployment tax, Tax rate and credit. 1040ez tax Crew leaders, Crew Leaders Crop Destroyed, Standing crop destroyed by casualty. 1040ez tax Insurance proceeds, Crop Insurance and Crop Disaster Payments Method of accounting, Crop method. 1040ez tax Shares, Rents (Including Crop Shares) Unharvested, Cost of raising unharvested crops. 1040ez tax , Section 1231 transactions. 1040ez tax , Gain or loss. 1040ez tax Cropland, highly erodible, Converted Wetland and Highly Erodible Cropland D Damage Casualties and thefts, Casualties and Thefts Crop insurance, Crop Insurance and Crop Disaster Payments Tree seedlings, Tree Seedlings Debt Bad, Nonbusiness bad debt. 1040ez tax Canceled, Cancellation of Debt, Canceled debt excluded from income. 1040ez tax , Cancellation of debt. 1040ez tax , Canceled debt. 1040ez tax Nonrecourse, Amount realized on a nonrecourse debt. 1040ez tax Qualified farm, Qualified Farm Debt Qualified principal residence, Qualified Principal Residence Debt Recourse, Amount realized on a recourse debt. 1040ez tax Depletion, Depletion Depreciation, Claiming the Special Depreciation Allowance ADS election, ADS election. 1040ez tax Conservation assets, Depreciable conservation assets. 1040ez tax Deduction, Overview of Depreciation Incorrect amount deducted, How Do You Correct Depreciation Deductions? Limit for automobiles, Limits for passenger automobiles. 1040ez tax Listed property, Additional Rules for Listed Property Raised livestock, Livestock. 1040ez tax Recapture, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Section 1250 Property When to file, Do You Have To File Form 4562? Depreciation allowable, Basis adjustment for depreciation allowed or allowable. 1040ez tax Depreciation allowed, Basis adjustment for depreciation allowed or allowable. 1040ez tax Direct payments, Direct payments and counter-cyclical payments. 1040ez tax , Payments Under the Farm Security and Rural Investment Act of 2002 and Under the Food, Conservation, and Energy Act of 2008 Disaster area losses, Disaster Area Losses Disaster payments, Crop Insurance and Crop Disaster Payments Disaster relief grants, Federal disaster relief grants. 1040ez tax Disaster relief payments, Qualified disaster relief payments. 1040ez tax Dispositions, Sale or other disposal of land during 9-year period. 1040ez tax , Gain on sale of farmland. 1040ez tax , Introduction Domestic production activities deduction, Domestic Production Activities Deduction Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E e-file, Reminders Easement, Easements and rights-of-way. 1040ez tax , Easements. 1040ez tax Election ADS depreciation, Electing ADS. 1040ez tax , ADS election. 1040ez tax Amortization Business start-up costs, Business Start-Up Costs Reforestation costs, Reforestation Costs Crop method, Election to use crop method. 1040ez tax Cutting of timber, Election to treat cutting as a sale or exchange. 1040ez tax Deducting conservation expenses, When to Deduct or Capitalize Not excluding cost-sharing payments, Electing not to exclude payments. 1040ez tax Out of installment method, Electing out of the installment method. 1040ez tax Postponing casualty gain, Postponing Gain Postponing reporting crop insurance proceeds, Election to postpone reporting until the following year. 1040ez tax Section 179 expense deduction, How Do You Elect the Deduction? Electronic filing, Reminders Embryo transplants, Transplanted embryo. 1040ez tax Employer identification number, Reminders, Employer identification number (EIN). 1040ez tax Endangered species recovery expenses, Endangered species recovery expenses. 1040ez tax Environmental contamination, Soil or other environmental contamination. 1040ez tax Estimated tax Farm gross income, Gross Income From Farming Gross income, Gross Income Penalties, Estimated Tax Penalty for 2013 Exchanges Basis Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partially nontaxable, Partially Nontaxable Exchanges Taxable, Taxable Exchanges Like-kind, Like-Kind Exchanges Nontaxable, Like-Kind Exchanges Excise taxes Credit, Claiming a Credit Diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Farming purposes, Fuels Used in Farming Home use of fuels, Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines Off-highway uses, Fuels Used in Off-Highway Business Use Refund, Claiming a Refund F Fair market value defined, Fair market value (FMV). 1040ez tax , Fair market value (FMV). 1040ez tax Family member Business expenses, Special rule for related persons. 1040ez tax Installment sale, Sale to a related person. 1040ez tax Like-kind exchange, Like-kind exchanges between related persons. 1040ez tax Loss on sale or exchange of property, Losses from sales or exchanges between related persons. 1040ez tax Personal-use property, Personal-use property. 1040ez tax Social security coverage, Family Employees Farm Business expenses, Farm Business Expenses Business, defined, Business of Farming Defined, Farm defined. 1040ez tax , Farm. 1040ez tax Income averaging, Income Averaging for Farmers Rental, Farm rental. 1040ez tax Sale of, Sale of a Farm Farmer, Farmer. 1040ez tax Federal unemployment tax (FUTA), Federal Unemployment (FUTA) Tax Fertilizer, Fertilizer and Lime, Fertilizer and Lime Foreclosure, Foreclosure or Repossession Forestation costs, Forestation and reforestation costs. 1040ez tax Form 1099-A, Form 1099-A. 1040ez tax , Forms 1099-A and 1099-C. 1040ez tax 1099-C, Cancellation of Debt, Form 1099-C. 1040ez tax , Forms 1099-A and 1099-C. 1040ez tax 1099-G, Market Gain, Payment to More Than One Person 1099-MISC, Reminders, Nonemployee compensation. 1040ez tax 1099-PATR, Form 1099-PATR. 1040ez tax 1128, Introduction 2210-F, Estimated Tax Penalty for 2013 3115, Changes in Methods of Accounting 4136, Claiming a Credit 4562, Do You Have To File Form 4562? 4797, Form 4797. 1040ez tax , Recapture. 1040ez tax , Reporting the exchange. 1040ez tax 4835, Rents (Including Crop Shares) 5213, Using the presumption later. 1040ez tax 6252, Form 6252. 1040ez tax 8822, Reminders 8824, Reporting the exchange. 1040ez tax 8849, Claiming a Refund 8886, Reminders 940, Form 940. 1040ez tax 943, Form 943. 1040ez tax 982, Form 982 I-9, Form I-9. 1040ez tax SS-4, Reminders, Employer identification number (EIN). 1040ez tax SS-5, Obtaining a social security number. 1040ez tax T (Timber), Form T (Timber). 1040ez tax W-2, Form W-2. 1040ez tax W-4, Reminders, New hire reporting. 1040ez tax , Form W-4. 1040ez tax W-4V, Commodity Credit Corporation (CCC) Loans, Crop Insurance and Crop Disaster Payments W-7, Obtaining an individual taxpayer identification number. 1040ez tax Free tax services, How To Get Tax Help, Free help with your tax return. 1040ez tax Fuel tax credit or refund, Fuel tax credit and refund. 1040ez tax , How To Claim a Credit or Refund G Gains and losses Basis of assets, Cost Basis Capital assets, defined, Capital Assets Casualty, How To Figure a Loss, Figuring a Gain Installment sales, Installment Sales Livestock, Livestock Long- or short-term, Long and Short Term Ordinary or capital, Ordinary or Capital Gain or Loss Sale of farm, Sale of a Farm Section 1231, Section 1231 Gains and Losses Theft, How To Figure a Loss, Figuring a Gain Timber, Timber General asset accounts, How Do You Use General Asset Accounts? Gifts, Crop shares you give to others (gift). 1040ez tax , Cost related to gifts. 1040ez tax , Property Received as a Gift, Gift. 1040ez tax Going into business, Business Start-Up Costs Grants, disaster relief, Federal disaster relief grants. 1040ez tax Gross profit percentage, Gross profit percentage. 1040ez tax Gross profit, defined, Gross profit. 1040ez tax Guarantee, Debt not payable on demand. 1040ez tax H Health insurance deduction, Self-employed health insurance deduction. 1040ez tax Hedging, Hedging (Commodity Futures) Help (see Tax help) Highway use tax, Highway use tax. 1040ez tax Holding period, Holding period. 1040ez tax Horticultural structure, Horticultural structure. 1040ez tax I Illegal irrigation subsidy, Illegal federal irrigation subsidy. 1040ez tax Important dates, Important Dates for 2014 Improvements, Cost-Sharing Exclusion (Improvements) Income Accounting for, Accounting Methods Accrual method of accounting, Income Canceled debt excluded, Cancellation of Debt From farming, Farm Income, Gross income from farming. 1040ez tax , Gross Income From Farming Gross, Gross Income Not-for-profit farming, Not-for-Profit Farming Pasture, Pasture income and rental. 1040ez tax Schedule F, Farm Income Withholding of tax, Federal Income Tax Withholding Income averaging (see Farm: Income averaging) Incorrect amount of depreciation deducted, How Do You Correct Depreciation Deductions? Individual taxpayer identification number (ITIN), Obtaining an individual taxpayer identification number. 1040ez tax Inherited property, Inherited Property Insolvency, Insolvency. 1040ez tax Installment sales, Form 6252. 1040ez tax Electing out, Electing out of the installment method. 1040ez tax Farm, sale of, Installment Sale of a Farm Figuring income, Figuring Installment Sale Income Reporting income, Form 6252. 1040ez tax Unstated interest, Unstated interest. 1040ez tax Insurance, Insurance, Self-employed health insurance deduction. 1040ez tax Intangible property, Section 197 Intangibles Interest Expense, Interest Income, Interest income. 1040ez tax Unstated, Unstated interest. 1040ez tax Inventory Items included, Farm Inventory Methods of valuation, Inventory valuation methods. 1040ez tax Involuntary conversions, Involuntary Conversions, Property acquired in a like-kind exchange or involuntary conversion. 1040ez tax , Introduction Irrigation Illegal subsidy, Illegal federal irrigation subsidy. 1040ez tax Project, Irrigation Project L Labor hired, Labor Hired Landlord participation, Landlord Participation in Farming Lease or purchase, Lease or Purchase Life tenant (see Term interests) Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges Lime, Fertilizer and Lime Limits At-risk, At-Risk Limits Business use of home, Deduction limit. 1040ez tax Capital losses, Treatment of Capital Losses Conservation expenses, Assessment for Depreciable Property, 25% Limit on Deduction Depreciation Business-use, What Is the Business-Use Requirement? Excluded farm debt, Exclusion limit. 1040ez tax Farm losses, Losses From Operating a Farm Loss of personal-use property, Deduction Limits on Losses of Personal-Use Property Not-for-profit farming, Not-for-Profit Farming Passive activity, Passive Activity Limits Percentage depletion, Taxable income limit. 1040ez tax Prepaid farm supplies, Deduction limit. 1040ez tax Reforestation costs, Reforestation Costs Section 179 expense deduction Automobile, Limits for passenger automobiles. 1040ez tax Business income, Business Income Limit Dollar, Dollar Limits Time to keep records, How Long To Keep Records Listed property Defined, What Is Listed Property? Passenger automobile, Passenger automobiles. 1040ez tax Rules, Additional Rules for Listed Property Livestock, Section 1231 transactions. 1040ez tax Casualty and theft losses, Livestock or produce bought for resale. 1040ez tax Crop shares, Crop shares you use to feed livestock. 1040ez tax Depreciation, Livestock. 1040ez tax Diseased, Diseased livestock. 1040ez tax Feed assistance, Feed Assistance and Payments Immature, Immature livestock. 1040ez tax Losses, Loss of livestock. 1040ez tax , Livestock Purchased, Purchased livestock. 1040ez tax Raised, Raised livestock. 1040ez tax Sale of, Sales of Farm Products, Livestock Unit-livestock-price, inventory valuation, Unit-livestock-price method. 1040ez tax Used in a farm business, Livestock used in farm business. 1040ez tax Weather-related sales, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. 1040ez tax Loans, Commodity Credit Corporation (CCC) Loans, Loan expenses. 1040ez tax Losses At-risk limits, At-Risk Limits Casualty, Casualties, Thefts, and Condemnations Disaster areas, Disaster Area Losses Farming, Farming Losses Growing crops, Loss of growing plants, produce, and crops. 1040ez tax Hobby farming, Not-for-Profit Farming Livestock, Livestock, Diseased livestock. 1040ez tax Nondeductible, Other Nondeductible Items Theft, Casualties, Thefts, and Condemnations Lost income payments, Lost income payments. 1040ez tax Lost property, Mislaid or lost property. 1040ez tax M MACRS property Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. 1040ez tax Like-kind exchange, Property acquired in a like-kind exchange or involuntary conversion. 1040ez tax Nontaxable transfer, Property acquired in a nontaxable transfer. 1040ez tax Market gain, reporting, Market Gain Marketing quota penalties, Marketing Quota Penalties Material participation, Landlord Participation in Farming Meals, Meals. 1040ez tax Membership fees, Club dues and membership fees. 1040ez tax Methods of accounting, Accounting Methods Modified ACRS (MACRS) ADS election, ADS election. 1040ez tax Conventions, Which Convention Applies? Depreciation methods, Which Depreciation Method Applies? Exchange, Property acquired in a like-kind exchange or involuntary conversion. 1040ez tax Figuring the deduction, How Is the Depreciation Deduction Figured? Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. 1040ez tax Nontaxable transfer, Property acquired in a nontaxable transfer. 1040ez tax Percentage tables, Rules for using the tables. 1040ez tax Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? N New hire reporting, New hire reporting. 1040ez tax Noncapital asset, Noncapital Assets Nontaxable exchanges, Like-Kind Exchanges Nontaxable transfer of MACRS property, Property acquired in a nontaxable transfer. 1040ez tax Not-for-profit farming, Not-for-Profit Farming O Organizational costs, Business start-up and organizational costs. 1040ez tax P Partners, limited, Limited partner. 1040ez tax Partners, retired, Retired partner. 1040ez tax Partners, Spouse, Business Owned and Operated by Spouses. 1040ez tax Partnership, Partnership income or loss. 1040ez tax Passenger automobile, Passenger automobiles. 1040ez tax Pasture income, Pasture income and rental. 1040ez tax Patronage dividends, Patronage Dividends Payments considered received, Payments Received or Considered Received Payments received, Payments Received or Considered Received Penalties Estimated tax, Estimated Tax Penalty for 2013 Returns, Estimated Tax Penalty for 2013 Trust fund recovery, Trust fund recovery penalty. 1040ez tax Per-unit retain certificates, Per-Unit Retain Certificates Personal expenses, Personal, Living, and Family Expenses Placed in service, Placed in Service, What Is the Placed-in-Service Date? Postponing casualty gain, Postponing Gain Prepaid expense Advance premiums, Advance premiums. 1040ez tax Extends useful life, Prepayment. 1040ez tax Farm supplies, Prepaid Farm Supplies Livestock feed, Prepaid Livestock Feed Prizes, Prizes. 1040ez tax Produce, Sales of Farm Products Property Changed to business use, Property changed from personal to business or rental use. 1040ez tax Received for services, Property received for services. 1040ez tax Repairs and improvements, How Do You Treat Repairs and Improvements? Section 1231, Section 1231 transactions. 1040ez tax Section 1245, Section 1245 Property Section 1250, Section 1250 Property Section 1252, Section 1252 property. 1040ez tax Section 1255, Section 1255 property. 1040ez tax Tangible personal, Tangible personal property. 1040ez tax Publications (see Tax help) Q Qualified disaster relief payments, Qualified disaster relief payments. 1040ez tax Qualified farm debt, Qualified Farm Debt Qualified joint venture, Qualified joint venture. 1040ez tax Qualified principal residence debt, Qualified Principal Residence Debt R Recapture Amortization, Depreciation and amortization. 1040ez tax Basis reductions, Recapture of basis reductions. 1040ez tax Certain depreciation, Recapture of certain depreciation. 1040ez tax Cost-sharing payments, Recapture. 1040ez tax Depreciation, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Depreciation recapture. 1040ez tax Section 1245 property, Section 1245 Property Section 1250 property, Section 1250 Property Section 179 expense deduction, When Must You Recapture the Deduction? Section 179 GO Zone property, Recapture for qualified section 179 GO Zone property. 1040ez tax Special depreciation allowance, When Must You Recapture an Allowance Recordkeeping, Importance of Records, Meals. 1040ez tax Records on depreciable property, Depreciation Recapture Reforestation costs, Forestation and reforestation costs. 1040ez tax , Reforestation Costs Refund Deduction taken, Refund or reimbursement. 1040ez tax Fuel tax, Fuel tax credit and refund. 1040ez tax , Including the Credit or Refund in Income Reimbursements Casualties and thefts, Casualty and theft losses. 1040ez tax , Casualties and Thefts, Insurance and other reimbursements. 1040ez tax Deduction taken, Refund or reimbursement. 1040ez tax Expenses, Reimbursed expenses. 1040ez tax Feed assistance, Feed Assistance and Payments Real estate taxes, Real estate taxes. 1040ez tax Reforestation expenses, Qualifying costs. 1040ez tax To employees, Reimbursements to employees. 1040ez tax Related persons, Special rule for related persons. 1040ez tax , Losses from sales or exchanges between related persons. 1040ez tax , Special rules for related persons. 1040ez tax , Like-kind exchanges between related persons. 1040ez tax , Sale to a related person. 1040ez tax , Buying replacement property from a related person. 1040ez tax , Related persons. 1040ez tax Rental income, Rents (Including Crop Shares) Rented property, improvements, Improvements to rented property. 1040ez tax Repairs, Repairs and Maintenance Repairs and improvements, How Do You Treat Repairs and Improvements? Repayment of income, Repayment of income. 1040ez tax Replacement Period, Replacement Period Property, Replacement Property Reportable transactions. 1040ez tax , Reminders Repossessions, Foreclosure or Repossession Right-of-way income, Easements and rights-of-way. 1040ez tax S Sale of home, Sale of your home. 1040ez tax Section 179 expense deduction, Section 179 Expense Deduction How to elect, How Do You Elect the Deduction? Listed property, Additional Rules for Listed Property Qualifying property, What Property Qualifies? Recapture, When Must You Recapture the Deduction? Self-employed health insurance, Self-employed health insurance deduction. 1040ez tax Self-employed health insurance deduction, Self-employed health insurance deduction. 1040ez tax Self-employment tax Community property, Community property. 1040ez tax Deduction, Deduction for employer-equivalent portion of self-employment tax. 1040ez tax How to pay, How To Pay Self-Employment Tax Landlord participation, Landlord Participation in Farming Material participation, Material participation for landlords. 1040ez tax Maximum net earnings, What's New for 2013 Methods for figuring net earnings, Methods for Figuring Net Earnings Optional method, Farm Optional Method Regular method, Regular Method Rental income, Landlord Participation in Farming Reporting, Reporting Self-Employment Tax Self-employment tax rate, Self-employment tax rate. 1040ez tax Share farming, Share farmer. 1040ez tax Tax rates, What's New for 2013 Who must pay, Who Must Pay Self-Employment Tax? Selling expenses, Selling expenses. 1040ez tax Selling price Defined, Selling price. 1040ez tax Reduced, Selling price reduced. 1040ez tax Settlement costs (fees), Settlement costs. 1040ez tax Social security and Medicare Credits of coverage, Earning credits in 2013. 1040ez tax Withholding of tax, Social Security and Medicare Taxes Social security number, Obtaining a social security number. 1040ez tax Software, computer, Computer software. 1040ez tax Soil Conservation, Conservation Expenses Contamination, Soil or other environmental contamination. 1040ez tax Special depreciation allowance How to elect not to claim, How Can You Elect Not To Claim the Allowance? Recapture, When Must You Recapture an Allowance Standard mileage rate, Standard mileage rate. 1040ez tax Start-up costs for businesses, Business start-up and organizational costs. 1040ez tax Suggestions for publication, Comments and suggestions. 1040ez tax T Tangible personal property, Tangible personal property. 1040ez tax Tax help, How To Get Tax Help Tax preparation fees, Tax preparation fees. 1040ez tax Tax shelter At-risk limits, At-Risk Limits Defined, Tax shelter. 1040ez tax Tax-free exchanges, Like-Kind Exchanges Taxes Excise, Excise Taxes Federal use, Highway use tax. 1040ez tax General, Taxes Self-employment, Self-Employment Tax State and federal, State and federal income taxes. 1040ez tax State and local general sales, State and local general sales taxes. 1040ez tax Withholding, Federal income tax withholding. 1040ez tax , Social Security and Medicare Taxes, Federal Income Tax Withholding Telephone expense, Telephone expense. 1040ez tax Tenant house expenses, Tenant House Expenses Term interests, Certain term interests in property. 1040ez tax Theft losses, Casualties, Thefts, and Condemnations Timber, Timber. 1040ez tax , Timber Depletion, Timber Tobacco quota buyout payments, Tobacco Quota Buyout Program Payments Tobacco settlement payments, National Tobacco Growers' Settlement Trust Fund Payments Trade-in, Sale and Purchase Travel expenses, Travel Expenses Truck expenses, Truck and Car Expenses Trust fund recovery penalty, Trust fund recovery penalty. 1040ez tax TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Basis of assets, Uniform Capitalization Rules Inventory, Uniform capitalization rules. 1040ez tax Unstated interest, Unstated interest. 1040ez tax W Wages and salaries, Wages and salaries. 1040ez tax Water conservation, Conservation Expenses Water well, Water well. 1040ez tax , Water wells. 1040ez tax Weather-related sales, livestock, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. 1040ez tax Withholding Income tax, Federal Income Tax Withholding Social security and Medicare tax, Social Security and Medicare Taxes Prev  Up     Home   More Online Publications
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Understanding your CP259 Notice

We've sent you this notice because our records indicate you didn't file the required business tax return identified in the notice.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).
 


What you need to do

  • File your required business return immediately.
    • If eligible, file your return electronically with all required schedules, using your e-file provider, or
    • File a paper return with all required schedules
  • Complete the Response form enclosed with your notice and mail it to us, using the enclosed envelope:
    • To explain why you are filing late.
    • To explain why you don’t think you need to file.
    • If you have already filed and it's been more than four weeks, or if you used a different name or Employer ID number (EIN) than shown on the notice when filing.
  • If you have filed within the last four weeks using the same name and EIN shown on the notice, you may disregard this notice.

You may want to...

  • Review Tax Information for Businesses which provides information regarding various business filing issues.
  • Review your records and ensure all returns are filed timely.

Answers to Common Questions

Why did I receive multiple CP 259 notices?
If your business hasn't filed tax returns, a notice will be generated and mailed for each tax form and tax period the IRS shows as delinquent.

I have never had employees and or filed this return previously so why did I receive a notice requesting me to file?
When you apply for an Employer Identification number, filing requirements are established requiring specific types of returns to be filed (e.g. Form 940, Employer's Annual Federal Unemployment Tax Return; Form 941, Employer's Quarterly Federal Tax Return; Form 1120, U.S. Corporation Income Tax Return, etc.). When the return is not filed, the IRS considers it to be delinquent and generates a notice requesting the return be filed.

Do I still need to file a tax return even if I had no employees or business activity during the tax period(s) in question?
If you had no employees or business activity during a tax period you are not required to file a return for that tax period. You still need to respond to this notice. If you made Federal Tax Deposits or other payments or credits for the tax period, you must file a signed return showing the payments to get a refund.


Tips for next year

File all required returns by the appropriate due date.


Understanding your notice

Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP259, Page 1

Notice CP259, Page 2

Notice CP259, Page 3

Notice CP259, Page 4

Page Last Reviewed or Updated: 28-Mar-2014

The 1040ez Tax

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