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

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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

3. E-File for FREE

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

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

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

2012 1040

Taxact 2009Taxes For MilitaryFiling Taxes For FreeCan I File My 2012 Taxes1040 EasyForm 1040nr EzIrs AmendmentTax Form 1040Ammended Tax ReturnDoes A Full Time Student Have To File Taxes1040x 2010Free Tax Filing CompaniesIrs Gov Tax Return1040ez Form BookletState Tax FormsHow Can I File State Taxes For Free2009 10401040x FillableFile Form 1040ezTax ChartH&r Block 2012 TaxesFile My 2010 TaxesHow Do I File My State Taxes Online For FreeFederal Tax Amended ReturnH & R Block Free Tax FilingTax Form 1040x2010 E FileFree Federal Tax Filing 2012How To File Tax Extensions OnlineIrs1040xFree State TaxHow To File Tax AmendmentFree Tax Filing 2012Aarp Free Tax PreparationFree TaxesExtensionH&r Block Free File 2012Where Can I Get A State Tax FormFree 1040ez Filing1040 Ez Forms

2012 1040

2012 1040 Index A Abatement of interest (see Interest, abatement) Appeal rights, Appeal Rights, Appeals to the Courts, Tax Court, District Court and Court of Federal Claims (see also Tax Court) Assistance (see Tax help) Authorization, third party, Third party authorization. 2012 1040 B Burden of proof, Burden of proof. 2012 1040 C Civil action (see Waivers, tax suits, civil action) Claim for refund, Claims for Refund Disallowance, Explanation of Any Claim for Refund Disallowance Estates on installment method, Claim for refund by estates electing the installment method of payment. 2012 1040 Periods of financial disability, Periods of financial disability. 2012 1040 Comments on publication, Comments and suggestions. 2012 1040 Communications, privileged, Confidentiality privilege. 2012 1040 , Confidentiality privilege. 2012 1040 Confidentiality, Confidentiality privilege. 2012 1040 , Confidentiality privilege. 2012 1040 D Disability (see Financial disability, periods of) Disaster areas, abatement of interest, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions E Employment status, Tax Court review of, Jurisdiction for determination of employment status. 2012 1040 Estates Claim for refund, Claim for refund by estates electing the installment method of payment. 2012 1040 Examination of returns, Examination of Returns F Fast track mediation, Fast track mediation. 2012 1040 Financial disability, periods of Claim for refund, Periods of financial disability. 2012 1040 Form 8379, Injured spouse exception. 2012 1040 8857, Form 8857. 2012 1040 Free tax services, Free help with your tax return. 2012 1040 H Help (see Tax help) I Injured spouse, Injured spouse exception. 2012 1040 Innocent spouse relief, Tax Court review of request for relief from joint and several liability on a joint return. 2012 1040 , Relief from joint and several liability on a joint return. 2012 1040 Installment agreement, Installment Agreement Request Installment method Estates, claim for refund by, Claim for refund by estates electing the installment method of payment. 2012 1040 Interest Abatement Disaster areas, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Error or delay by IRS, Abatement of Interest Due to Error or Delay by the IRS Terrorist attacks, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Netting, overlapping underpayments and overpayments, Interest Netting Suspended, Suspension of interest and penalties. 2012 1040 J Joint and several liability, relief from, Tax Court review of request for relief from joint and several liability on a joint return. 2012 1040 , Relief from joint and several liability on a joint return. 2012 1040 L Losses Disaster area, Disaster area claims for refund. 2012 1040 Low Income Taxpayer Clinics, Low Income Taxpayer Clinics. 2012 1040 M Mediation, fast track, Fast track mediation. 2012 1040 More information, Useful Items - You may want to see: N Notice of deficiency Timely mailing, Suspension of interest and penalties. 2012 1040 Notices Third party contacts, Notice of IRS contact of third parties. 2012 1040 O Offer in compromise, Offer in Compromise Overpayments Offsets against state tax, Offset of past-due state income tax obligations against overpayments. 2012 1040 P Penalties, suspended, Suspension of interest and penalties. 2012 1040 Practitioners, federally authorized Confidential communications, Confidentiality privilege. 2012 1040 , Confidentiality privilege. 2012 1040 Presidentially declared disaster, Disaster area claims for refund. 2012 1040 Publications (see Tax help) R Refund, Claims for Refund, Periods of financial disability. 2012 1040 , Offset of past-due state income tax obligations against overpayments. 2012 1040 Reduced, Reduced Refund Refund deadline postponement, Postponed refund deadlines. 2012 1040 Refund or credit before court decision, Refund or Credit of Overpayments Before Final Determination Rights Communications, privileged, Confidentiality privilege. 2012 1040 , Confidentiality privilege. 2012 1040 Requests to waive, Prohibition on requests to taxpayers to give up rights to bring civil action. 2012 1040 S Suggestions for publication, Comments and suggestions. 2012 1040 T Tax Court, Appeals to the Courts, Tax Court Employment status, review of, Jurisdiction for determination of employment status. 2012 1040 Innocent spouse relief, review of request for, Tax Court review of request for relief from joint and several liability on a joint return. 2012 1040 Refund or credit before decision, Refund or Credit of Overpayments Before Final Determination Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. 2012 1040 Taxpayer Advocate Service, Taxpayer Advocate Service. 2012 1040 Terrorist attacks, abatement of interest, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Third party authorization, Third party authorization. 2012 1040 TTY/TDD information, How To Get Tax Help W Waivers Tax suits, civil action, Prohibition on requests to taxpayers to give up rights to bring civil action. 2012 1040 Z Zero rate, overlapping periods of interest (see Interest, netting) Prev  Up     Home   More Online Publications
 
Print - Click this link to Print this page

IRS Freedom of Information

 

Enacted in 1966, the Freedom of Information Act, or FOIA, gives any person the right to access federal agency records or information. The FOIA is based on the presumption that the government and its information belong to the people.
A 1996 amendment to the FOIA, required federal agencies to make many types of records available online. Visit the IRS eReading Room to learn more.

New law, like the OPEN Government Act, as well as new policies, such as those issued by the President and the Attorney General, promote the spirit of transparency envisioned by our founding fathers.

Routine access to IRS records

The IRS offers routine access to other records through procedures designed to make access quick and easy. For more information, use the Routine Access link at the right.  If you are working directly with and IRS employee on an open tax case, you can request information from the file directly from them.

 

Formal requests  

If you plan to make a FOIA request to obtain the records you seek, you may refer to the IRS FOIA Guide. IRS may withhold records protected from disclosure by one of the law’s nine exemptions and it must withhold when disclosure of the records is prohibited by law.

FOIA public liaisons

To assist FOIA requesters each IRS Disclosure Office serves as a FOIA Service Center and each Disclosure Manager is a FOIA Public Liaison. These liaisons are advocates for FOIA requesters to help resolve problems encountered in the process.

 

Page Last Reviewed or Updated: 13-Mar-2014

The 2012 1040

2012 1040 4. 2012 1040   Deductions Table of Contents Standard DeductionStandard Deduction for Dependents Itemized DeductionsMedical and Dental Expenses Most taxpayers have a choice of taking a standard deduction or itemizing their deductions. 2012 1040 You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. 2012 1040 If you have a choice, you should use the method that gives you the lower tax. 2012 1040 Standard Deduction The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. 2012 1040 Generally, the standard deduction amounts are adjusted each year for inflation. 2012 1040 In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. 2012 1040 Persons not eligible for the standard deduction. 2012 1040   Your standard deduction is zero and you should itemize any deductions you have if: You are married and filing a separate return, and your spouse itemizes deductions, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. 2012 1040 You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. 2012 1040   If you are a nonresident alien who is married to a U. 2012 1040 S. 2012 1040 citizen or resident alien at the end of the year, you can choose to be treated as a U. 2012 1040 S. 2012 1040 resident. 2012 1040 See Publication 519, U. 2012 1040 S. 2012 1040 Tax Guide for Aliens. 2012 1040 If you make this choice, you can take the standard deduction. 2012 1040 Decedent's final return. 2012 1040   The amount of the standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. 2012 1040 However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. 2012 1040 Higher standard deduction for age (65 or older). 2012 1040   If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. 2012 1040 You are considered age 65 on the day before your 65th birthday. 2012 1040 Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. 2012 1040 Higher standard deduction for blindness. 2012 1040   If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. 2012 1040 You qualify for this benefit if you are totally or partly blind. 2012 1040 Not totally blind. 2012 1040   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is not more than 20 degrees. 2012 1040   If your eye condition will never improve beyond these limits, the statement should include this fact. 2012 1040 You must keep the statement in your records. 2012 1040   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. 2012 1040 Spouse 65 or older or blind. 2012 1040   You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and an exemption for your spouse could not be claimed by another taxpayer. 2012 1040    You cannot claim the higher standard deduction for an individual other than yourself and your spouse. 2012 1040 Example. 2012 1040 This example illustrates how to determine your standard deduction using Worksheet 4-1. 2012 1040 Bill and Lisa are filing a joint return for 2013. 2012 1040 Both are over age 65. 2012 1040 Neither is blind, and neither can be claimed as a dependent. 2012 1040 They do not itemize deductions, so they use Worksheet 4-1. 2012 1040 Because they are married filing jointly, they enter $12,200 on line 1. 2012 1040 They check the “No” box on line 2, so they also enter $12,200 on line 4. 2012 1040 Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. 2012 1040 They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. 2012 1040 Standard Deduction for Dependents The standard deduction for an individual for whom an exemption can be claimed on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). 2012 1040 However, the standard deduction may be higher if the individual is 65 or older or blind. 2012 1040 If an exemption for you (or your spouse if you are filing jointly) can be claimed on someone else's return, use Worksheet 4-1, if applicable, to determine your standard deduction. 2012 1040 Worksheet 4-1. 2012 1040 2013 Standard Deduction Worksheet Caution. 2012 1040 If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. 2012 1040 If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. 2012 1040 Put the total number of boxes checked in box c and go to line 1. 2012 1040 a. 2012 1040 You   Born before  January 2, 1949     Blind b. 2012 1040 Your spouse, if claiming  spouse's exemption   Born before January 2, 1949     Blind c. 2012 1040 Total boxes checked             1. 2012 1040 Enter the amount shown below for your filing status. 2012 1040               Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950   1. 2012 1040           2. 2012 1040 Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  No. 2012 1040 Skip line 3; enter the amount from line 1 on line 4. 2012 1040   Yes. 2012 1040 Go to line 3. 2012 1040         3. 2012 1040 Is your earned income* more than $650?               Yes. 2012 1040 Add $350 to your earned income. 2012 1040 Enter the total   3. 2012 1040         No. 2012 1040 Enter $1,000 4. 2012 1040 Enter the smaller of line 1 or line 3 4. 2012 1040   5. 2012 1040 If born before January 2, 1949, or blind, multiply the number in box c by $1,200 ($1,500 if single or head of household). 2012 1040 Enter the result here. 2012 1040 Otherwise, enter -0- 5. 2012 1040   6. 2012 1040 Add lines 4 and 5. 2012 1040 This is your standard deduction for 2013. 2012 1040 6. 2012 1040   * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. 2012 1040 It also includes any amount received as a scholarship that you must include in your income. 2012 1040 Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27 (or the amount you reported on Form 1040A, line 7). 2012 1040 Itemized Deductions Some individuals should itemize their deductions because it will save them money. 2012 1040 Others should itemize because they do not qualify for the standard deduction. 2012 1040 See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. 2012 1040 You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. 2012 1040 For more information, see Overall limitation, later. 2012 1040 Medical and dental expenses, some taxes, certain interest expenses, charitable contributions, casualty and theft losses, and certain other miscellaneous expenses may be itemized as deductions on Schedule A (Form 1040). 2012 1040 You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Cannot take the standard deduction, Had uninsured medical or dental expenses that are more than 10% of your adjusted gross income (or more than 7. 2012 1040 5% of your adjusted gross income if either you or your spouse is age 65 or older), Paid interest on your home, Paid real estate or personal property taxes, Paid mortgage insurance premiums, Paid state and local income or general sales taxes, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities (see Publication 526, Charitable Contributions), or Have total itemized deductions that are more than the standard deduction that applies to you. 2012 1040 See the Schedule A (Form 1040) instructions for more information. 2012 1040 Overall limitation. 2012 1040   You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000, if married filing separately, $250,000, if single, $275,000, if head of household, or $300,000, if married filing jointly or qualifying widow(er). 2012 1040  If your adjusted gross income exceeds the applicable amount, you will use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your total itemized deductions. 2012 1040 Medical and Dental Expenses You can deduct certain medical and dental expenses you paid for yourself, your spouse, and your dependent(s) if you itemize your deductions on Schedule A (Form 1040). 2012 1040 Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. 2012 1040 For more information, see the following discussions of selected items, which are presented in alphabetical order. 2012 1040 A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. 2012 1040 Table 4-1. 2012 1040 Medical and Dental Expenses Checklist You can include: You cannot include: Bandages Capital expenses for equipment or improvements to your home needed for medical care (see Publication 502) Certain weight-loss expenses for obesity Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. 2012 1040 ) Lead-based paint removal (see Publication 502) Long-term care contracts, qualified (see Publication 502) Meals and lodging provided by a hospital during medical treatment Medical and hospital insurance premiums Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Publication 502) Special items (artificial limbs, false teeth, eyeglasses, contact lenses, hearing aids, crutches, wheelchair, etc. 2012 1040 ) Special education for mentally or physically disabled persons (see Publication 502) Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services (see Publication 502) Contributions to Archer MSAs (see Publication 969) Bottled water Diaper service Expenses for your general health (even if following your doctor's advice) such as: —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pretax basis) (see Publication 502) Funeral, burial, or cremation expenses Health savings account payments for medical expenses (see Publication 502) Illegal operation or treatment Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. 2012 1040 Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases (see Publication 502) Surgery for purely cosmetic reasons (see Publication 502) Toothpaste, toiletries, cosmetics, etc. 2012 1040 Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease You can deduct only the amount of your medical and dental expenses that is more than 10% of your adjusted gross income (or that is more than 7. 2012 1040 5% of your adjusted gross income if you or your spouse is age 65 or older). 2012 1040 What to include. 2012 1040   Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. 2012 1040 If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. 2012 1040 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. 2012 1040 You can include medical expenses you charge to your credit card in the year the charge is made. 2012 1040 It does not matter when you actually pay the amount charged. 2012 1040 Home Improvements You can include in medical expenses amounts you pay for home improvements if their main purpose is medical care for you, your spouse, or your dependent. 2012 1040 Only reasonable costs to accommodate a home to your disabled condition (or that of your spouse or your dependent(s) who live with you) are considered medical care. 2012 1040 Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. 2012 1040 Publication 502 contains additional information and examples, including a capital expense worksheet, to assist you in figuring the amount of the capital expense that you can include in your medical expenses. 2012 1040 Also, see Publication 502 for information about deductible operating and upkeep expenses related to such capital expense items, and for information about improvements, for medical reasons, to property rented by a person with disabilities. 2012 1040 Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. 2012 1040 This is a personal expense that is not deductible. 2012 1040 However, you may be able to include certain expenses paid to a person providing nursing-type services. 2012 1040 For more information, see Nursing Services , later. 2012 1040 Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 2012 1040 For more information, see Qualified long-term care services under Long-Term Care, later. 2012 1040 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. 2012 1040 This includes amounts paid for meals and lodging. 2012 1040 Also, see Meals and Lodging , later. 2012 1040 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. 2012 1040 Qualified long-term care services. 2012 1040   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 under a plan of care prescribed by a licensed health care practitioner. 2012 1040 Chronically ill individual. 2012 1040    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. 2012 1040 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. 2012 1040 Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. 2012 1040 He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. 2012 1040 Maintenance and personal care services. 2012 1040    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). 2012 1040 Qualified long-term care insurance contracts. 2012 1040   A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. 2012 1040 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. 2012 1040   The amount of qualified long-term care premiums you can include is limited. 2012 1040 You can include the following as medical expenses on Schedule A (Form 1040). 2012 1040 Qualified long-term care premiums up to the following amounts. 2012 1040 Age 40 or under – $360. 2012 1040 Age 41 to 50 – $680. 2012 1040 Age 51 to 60 – $1,360. 2012 1040 Age 61 to 70 – $3,640. 2012 1040 Age 71 or over – $4,550. 2012 1040 Unreimbursed expenses for qualified long-term care services. 2012 1040 Note. 2012 1040 The limit on premiums is for each person. 2012 1040 Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if your main reason for being there is to receive medical care. 2012 1040 You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. 2012 1040 You can include the cost of such lodging while away from home if all of the following requirements are met. 2012 1040 The lodging is primarily for, and essential to, medical care. 2012 1040 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. 2012 1040 The lodging is not lavish or extravagant under the circumstances. 2012 1040 There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. 2012 1040 The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. 2012 1040 You can include lodging for a person traveling with the person receiving the medical care. 2012 1040 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. 2012 1040 (Meals are not included. 2012 1040 ) Nursing home. 2012 1040   You can include in medical expenses the cost of medical care in a nursing home or a home for the aged for yourself, your spouse, or your dependent(s). 2012 1040 This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. 2012 1040   Do not include the cost of meals and lodging if the reason for being in the home is personal. 2012 1040 However, you can include in medical expenses the part of the cost that is for medical or nursing care. 2012 1040 Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. 2012 1040 Policies can provide payment for: Hospitalization, surgical fees, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Qualified long-term care insurance contracts (subject to the additional limits included in the discussion on qualified long-term care insurance contracts under Long-Term Care , earlier). 2012 1040 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. 2012 1040 The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. 2012 1040 Medicare Part A. 2012 1040   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare Part A. 2012 1040 The payroll tax paid for Medicare Part A is not a medical expense. 2012 1040 If you are not covered under social security (or were not a government employee who paid Medicare tax), you can enroll voluntarily in Medicare Part A. 2012 1040 In this situation you can include the premiums you paid for Medicare Part A as a medical expense. 2012 1040 Medicare Part B. 2012 1040   Medicare Part B is a supplemental medical insurance. 2012 1040 Premiums you pay for Medicare Part B are a medical expense. 2012 1040 If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. 2012 1040 If you were over age 65 or disabled when you first enrolled, check with your local Social Security Administration office, or go to their website at www. 2012 1040 SSA. 2012 1040 gov, to find out your premium. 2012 1040 Medicare Part D. 2012 1040   Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. 2012 1040 You can include as a medical expense premiums you pay for Medicare Part D. 2012 1040 Prepaid insurance premiums. 2012 1040   Insurance premiums you pay before you are age 65 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). 2012 1040 Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. 2012 1040 A prescribed drug is one that requires a prescription by a doctor for its use by an individual. 2012 1040 You can also include amounts you pay for insulin. 2012 1040 Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. 2012 1040 Imported medicines and drugs. 2012 1040   If you import medicines or drugs from other countries, see Medicines and Drugs From Other Countries, under What Expenses Are Not Includible, in Publication 502. 2012 1040 Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. 2012 1040 The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. 2012 1040 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. 2012 1040 These services can be provided in your home or another care facility. 2012 1040 Generally, only the amount spent for nursing services is a medical expense. 2012 1040 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. 2012 1040 However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 2012 1040 See Maintenance and personal care services under Qualified long-term care services, earlier. 2012 1040 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. 2012 1040 See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. 2012 1040 You can also include in medical expenses part of the amount you pay for that attendant's meals. 2012 1040 Divide the food expense among the household members to find the cost of the attendant's food. 2012 1040 Then divide that cost in the same manner as in the preceding paragraph. 2012 1040 If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. 2012 1040 This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. 2012 1040 Employment taxes. 2012 1040   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for a nurse, attendant, or other person who provides medical care. 2012 1040 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 under Nursing Services. 2012 1040 For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. 2012 1040 Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. 2012 1040 Car expenses. 2012 1040    You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. 2012 1040 You cannot include depreciation, insurance, general repair, or maintenance expenses. 2012 1040   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. 2012 1040   You can also include parking fees and tolls. 2012 1040 You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. 2012 1040 You can also include:    Bus, taxi, train, or plane fares or ambulance service, and 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. 2012 1040 Do not include transportation expenses if, for purely personal reasons, you choose to travel to another city for an operation or other medical care prescribed by your doctor. 2012 1040 Prev  Up  Next   Home   More Online Publications