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1040nr filing online Publication 502 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. 1040nr filing online Tax questions. 1040nr filing online Useful Items - You may want to see: What's New Medical and dental expenses. 1040nr filing online Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. 1040nr filing online 5% if either you or your spouse was born before January 2, 1949). 1040nr filing online Standard mileage rate. 1040nr filing online The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. 1040nr filing online See Transportation under What Medical Expenses Are Includible. 1040nr filing online Federal tax benefits for same-sex married couples. 1040nr filing online For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 1040nr filing online For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. 1040nr filing online Reminders Future developments. 1040nr filing online For the latest information about developments related to Publication 502, such as legislation enacted after it was published, go to www. 1040nr filing online irs. 1040nr filing online gov/pub502. 1040nr filing online Photographs of missing children. 1040nr filing online The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040nr filing online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040nr filing online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040nr filing online Introduction This publication explains the itemized deduction for medical and dental expenses that you claim on Schedule A (Form 1040). 1040nr filing online It discusses what expenses, and whose expenses, you can and cannot include in figuring the deduction. 1040nr filing online It explains how to treat reimbursements and how to figure the deduction. 1040nr filing online It also tells you how to report the deduction on your tax return and what to do if you sell medical property or receive damages for a personal injury. 1040nr filing online Medical expenses include dental expenses, and in this publication the term “medical expenses” is often used to refer to medical and dental expenses. 1040nr filing online You can deduct on Schedule A (Form 1040) only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (AGI). 1040nr filing online 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. 1040nr filing online 5% of your AGI. 1040nr filing online If your medical and dental expenses are not more than 10% of your AGI (7. 1040nr filing online 5% if either you or your spouse was born before January 2, 1949), you cannot claim a deduction. 1040nr filing online This publication also explains how to treat impairment-related work expenses, health insurance premiums if you are self-employed, and the health coverage tax credit that is available to certain individuals. 1040nr filing online Pub. 1040nr filing online 502 covers many common medical expenses but not every possible medical expense. 1040nr filing online If you cannot find the expense you are looking for, refer to the definition of medical expenses under What Are Medical Expenses . 1040nr filing online See How To Get Tax Help near the end of this publication for information about getting publications and forms. 1040nr filing online Comments and suggestions. 1040nr filing online We welcome your comments about this publication and your suggestions for future editions. 1040nr filing online You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040nr filing online NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 1040nr filing online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040nr filing online You can send your comments from www. 1040nr filing online irs. 1040nr filing online gov/formspubs. 1040nr filing online Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040nr filing online ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040nr filing online Ordering forms and publications. 1040nr filing online Visit www. 1040nr filing online irs. 1040nr filing online gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040nr filing online Internal Revenue Service 1201 N. 1040nr filing online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040nr filing online If you have a tax question, check the information available on IRS. 1040nr filing online gov or call 1-800-829-1040. 1040nr filing online We cannot answer tax questions sent to either of the above addresses. 1040nr filing online Useful Items - You may want to see: Publication 969 Health Savings Accounts and Other Tax-Favored Health Plans Forms (and Instructions) 1040 U. 1040nr filing online S. 1040nr filing online Individual Income Tax Return Schedule A (Form 1040) Itemized Deductions 8885 Health Coverage Tax Credit Prev 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Understanding Your CP18 Notice
We believe you incorrectly claimed one or more deductions or credits. As a result, your refund is less than you expected.
What you need to do
- There is nothing to do at this time. Examination will review your return and either release the refund held or contact you requesting information.
You may want to...
- Review this notice with your tax preparer.
- Read about the deduction or credit in Publication 17.
- Call us for clarification at the number listed on your notice.
Answers to Common Questions
What is the notice telling me?
Based on the information shown on your tax return, it appears you haven't met the requirements for claiming one or more deductions or credits. As a result, your refund is less than you expected.
What do I have to do?
There is nothing to do at this time. Examination will contact you if additional information is needed to justify the credit or deduction claimed on your return.
Tips for next year
Prior to filing your return, double check to see if all of your deductions are allowed by law and reported on the correct line of your tax return.
Page Last Reviewed or Updated: 20-Feb-2014
Printable samples of this notice (PDF)
Tax publications you may find useful
How to get help
- Call the 1-800 number listed on the top right corner of your notice.
- Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
- See if you qualify for help from a Low Income Taxpayer Clinic.
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1040nr filing online 9. 1040nr filing online Education Exception to Additional Tax on Early IRA Distributions Table of Contents Introduction Who Is Eligible Figuring the Amount Not Subject to the 10% Tax Reporting Early Distributions Introduction Generally, if you take a distribution from your IRA before you reach age 59½, you must pay a 10% additional tax on the early distribution. 1040nr filing online This applies to any IRA you own, whether it is a traditional IRA (including a SEP-IRA), a Roth IRA, or a SIMPLE IRA. 1040nr filing online The additional tax on an early distribution from a SIMPLE IRA may be as high as 25%. 1040nr filing online See Publication 560, Retirement Plans for Small Business, for information on SEP-IRAs, and Publication 590, for information about all other IRAs. 1040nr filing online However, you can take distributions from your IRAs for qualified higher education expenses without having to pay the 10% additional tax. 1040nr filing online You may owe income tax on at least part of the amount distributed, but you may not have to pay the 10% additional tax. 1040nr filing online Generally, if the taxable part of the distribution is less than or equal to the adjusted qualified education expenses (AQEE), none of the distribution is subject to the additional tax. 1040nr filing online If the taxable part of the distribution is more than the AQEE, only the excess is subject to the additional tax. 1040nr filing online Who Is Eligible You can take a distribution from your IRA before you reach age 59½ and not have to pay the 10% additional tax if, for the year of the distribution, you pay qualified education expenses for: yourself, your spouse, or your or your spouse's child, foster child, adopted child, or descendant of any of them. 1040nr filing online Qualified education expenses. 1040nr filing online For purposes of the 10% additional tax, these expenses are tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. 1040nr filing online They also include expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. 1040nr filing online In addition, if the student is at least a half-time student, room and board are qualified education expenses. 1040nr filing online The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts. 1040nr filing online The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. 1040nr filing online The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. 1040nr filing online You will need to contact the eligible educational institution for qualified room and board costs. 1040nr filing online Eligible educational institution. 1040nr filing online An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. 1040nr filing online S. 1040nr filing online Department of Education. 1040nr filing online It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 1040nr filing online The educational institution should be able to tell you if it is an eligible educational institution. 1040nr filing online Certain educational institutions located outside the United States also participate in the U. 1040nr filing online S. 1040nr filing online Department of Education's Federal Student Aid (FSA) programs. 1040nr filing online Half-time student. 1040nr filing online A student is enrolled “at least half-time” if he or she is enrolled for at least half the full-time academic work load for the course of study the student is pursuing as determined under the standards of the school where the student is enrolled. 1040nr filing online Figuring the Amount Not Subject to the 10% Tax To determine the amount of your distribution that is not subject to the 10% additional tax, first figure your adjusted qualified education expenses. 1040nr filing online You do this by reducing your total qualified education expenses by any tax-free educational assistance, which includes: Expenses used to figure the tax-free portion of distributions from a Coverdell education savings account (ESA) (see Distributions in chapter 7, Coverdell Education Savings Account), The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. 1040nr filing online Do not reduce the qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance given to either the student or the individual making the withdrawal, or A withdrawal from personal savings (including savings from a qualified tuition program (QTP)). 1040nr filing online If your IRA distribution is equal to or less than your adjusted qualified education expenses, you are not subject to the 10% additional tax. 1040nr filing online Example 1. 1040nr filing online In 2013, Erin (age 32) took a year off from teaching to attend graduate school full-time. 1040nr filing online She paid $5,800 of qualified education expenses from the following sources. 1040nr filing online Employer-provided educational assistance (tax free) $5,000 Early distribution from IRA (includes $500 taxable earnings) 3,200 Before Erin can determine if she must pay the 10% additional tax on her IRA distribution, she must reduce her total qualified education expenses. 1040nr filing online Total qualified education expenses $5,800 Minus: Tax-free educational assistance −5,000 Equals: Adjusted qualified education expenses (AQEE) $ 800 Because Erin's AQEE ($800) are more than the taxable portion of her IRA distribution ($500), she does not have to pay the 10% additional tax on any part of this distribution. 1040nr filing online However, she must include the $500 taxable earnings in her gross income subject to income tax. 1040nr filing online Example 2. 1040nr filing online Assume the same facts as in Example 1 , except that Erin deducted some of the contributions to her IRA, so the taxable part of her early distribution is higher by $1,000. 1040nr filing online This must be included in her income subject to income tax. 1040nr filing online The taxable part of Erin's IRA distribution ($1,000) is larger than her $800 AQEE. 1040nr filing online Therefore, she must pay the 10% additional tax on $200, the taxable part of her distribution ($1,000) that is more than her qualified education expenses ($800). 1040nr filing online She does not have to pay the 10% additional tax on the remaining $800 of her taxable distribution. 1040nr filing online Reporting Early Distributions By January 31, 2014, the payer of your IRA distribution should send you Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 1040nr filing online The information on this form will help you determine how much of your distribution is taxable for income tax purposes and how much is subject to the 10% additional tax. 1040nr filing online If you received an early distribution from your IRA, you must report the taxable earnings on Form 1040, line 15b (Form 1040NR, line 16b). 1040nr filing online Then, if you qualify for an exception for qualified higher education expenses, you must file Form 5329 to show how much, if any, of your early distribution is subject to the 10% additional tax. 1040nr filing online See the Instructions for Form 5329, Part I, for help in completing the form and entering the results on Form 1040 or 1040NR. 1040nr filing online There are many other situations in which Form 5329 is required. 1040nr filing online If, during 2013, you had other distributions from IRAs or qualified retirement plans, or have made excess contributions to certain tax-favored accounts, see the instructions for line 58 (Form 1040) or line 56 (Form 1040NR) to determine if you must file Form 5329. 1040nr filing online Prev Up Next Home More Online Publications