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Amended Tax Return Form

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Amended Tax Return Form

Amended tax return form Internal Revenue Bulletin:  2009-17  April 27, 2009  Rev. Amended tax return form Proc. Amended tax return form 2009-24 Table of Contents SECTION 1. Amended tax return form PURPOSE SECTION 2. Amended tax return form BACKGROUND SECTION 3. Amended tax return form SCOPE SECTION 4. Amended tax return form APPLICATION. Amended tax return form 01 In General. Amended tax return form . Amended tax return form 02 Limitations on Depreciation Deductions for Certain Automobiles. Amended tax return form . Amended tax return form 03 Inclusions in Income of Lessees of Passenger Automobiles. Amended tax return form SECTION 5. Amended tax return form EFFECTIVE DATE SECTION 6. Amended tax return form DRAFTING INFORMATION SECTION 1. Amended tax return form PURPOSE . Amended tax return form 01 This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2009, including a separate table of limitations on depreciation deductions for trucks and vans; and (2) the amounts to be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2009, including a separate table of inclusion amounts for lessees of trucks and vans. Amended tax return form . Amended tax return form 02 The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. Amended tax return form SECTION 2. Amended tax return form BACKGROUND . Amended tax return form 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year that the passenger automobile is placed in service by the taxpayer and each succeeding year. Amended tax return form Section 280F(d)(7) requires the amounts allowable as depreciation deductions to be increased by a price inflation adjustment amount for passenger automobiles placed in service after 1988. Amended tax return form The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. Amended tax return form This change reflects the higher rate of price inflation that trucks and vans have been subject to since 1988. Amended tax return form . Amended tax return form 02 Section 168(k)(1)(A) provides a 50 percent additional first year depreciation deduction for certain new property acquired by a taxpayer after December 31, 2007, and before January 1, 2010, if no written binding contract for the acquisition of the property existed before January 1, 2008. Amended tax return form Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A) by $8,000 for passenger automobiles to which the 50 percent additional first year depreciation deduction applies. Amended tax return form . Amended tax return form 03 Section 168(k)(2)(D)(i) provides that the 50 percent additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). Amended tax return form Section 168(k)(2)(D)(iii) permits a taxpayer to elect to not claim the 50 percent additional first year depreciation deduction for any class of property. Amended tax return form Section 168(k)(4) permits a corporation to elect to not claim the 50 percent additional first year depreciation deduction for all eligible qualified property (that is extension property or that is not extension property, as applicable) and instead to increase the business credit limitation under § 38(c) or the alternative minimum tax credit limitation under § 53(c). Amended tax return form Accordingly, this revenue procedure provides tables for passenger automobiles for which the 50 percent additional depreciation deduction applies and tables for passenger automobiles for which the 50 percent additional first year depreciation deduction does not apply, including passenger automobiles in a class of property for which the taxpayer “elects out” of the 50 percent additional first year depreciation deduction or passenger automobiles that are eligible qualified property to which the § 168(k)(4) election applies. Amended tax return form . Amended tax return form 04 For leased passenger automobiles, § 280F(c) requires a reduction in the deduction allowed to the lessee of the passenger automobile. Amended tax return form The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Amended tax return form Under § 1. Amended tax return form 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an inclusion amount determined by applying a formula to the amount obtained from a table. Amended tax return form One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Amended tax return form Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. Amended tax return form SECTION 3. Amended tax return form SCOPE . Amended tax return form 01 The limitations on depreciation deductions in section 4. Amended tax return form 02(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2009, and continue to apply for each taxable year that the passenger automobile remains in service. Amended tax return form . Amended tax return form 02 The tables in section 4. Amended tax return form 03 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2009. Amended tax return form Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. Amended tax return form See Rev. Amended tax return form Proc. Amended tax return form 2002-14, 2002-1 C. Amended tax return form B. Amended tax return form 450, for passenger automobiles first leased before January 1, 2003, Rev. Amended tax return form Proc. Amended tax return form 2003-75, 2003-2 C. Amended tax return form B. Amended tax return form 1018, for passenger automobiles first leased during calendar year 2003, Rev. Amended tax return form Proc. Amended tax return form 2004-20, 2004-1 C. Amended tax return form B. Amended tax return form 642, for passenger automobiles first leased during calendar year 2004, Rev. Amended tax return form Proc. Amended tax return form 2005-13, 2005-1 C. Amended tax return form B. Amended tax return form 759, for passenger automobiles first leased during calendar year 2005, Rev. Amended tax return form Proc. Amended tax return form 2006-18, 2006-1 C. Amended tax return form B. Amended tax return form 645, for passenger automobiles first leased during calendar year 2006, Rev. Amended tax return form Proc. Amended tax return form 2007-30, 2007-1 C. Amended tax return form B. Amended tax return form 1104, for passenger automobiles first leased during calendar year 2007, and Rev. Amended tax return form Proc. Amended tax return form 2008-22, 2008-12 I. Amended tax return form R. Amended tax return form B. Amended tax return form 658, for passenger automobiles first leased during calendar year 2008. Amended tax return form SECTION 4. Amended tax return form APPLICATION . Amended tax return form 01 In General. Amended tax return form (1) Limitations on depreciation deductions for certain automobiles. Amended tax return form The limitations on depreciation deductions for passenger automobiles placed in service by the taxpayer for the first time during calendar year 2009 are in Tables 1 through 4 in section 4. Amended tax return form 02(2) of this revenue procedure. Amended tax return form (2) Inclusions in income of lessees of passenger automobiles. Amended tax return form A taxpayer first leasing a passenger automobile during calendar year 2009 must determine the inclusion amount that is added to gross income using Tables 5 and 6 in section 4. Amended tax return form 03 of this revenue procedure. Amended tax return form In addition, the taxpayer must follow the procedures of § 1. Amended tax return form 280F-7(a). Amended tax return form . Amended tax return form 02 Limitations on Depreciation Deductions for Certain Automobiles. Amended tax return form (1) Amount of the inflation adjustment. Amended tax return form (a) Passenger automobiles (other than trucks or vans). Amended tax return form Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. Amended tax return form The term “CPI automobile component” is defined in § 280F(d)(7)(B)(ii) as the “automobile component” of the Consumer Price Index for all Urban Consumers published by the Department of Labor. Amended tax return form The new car component of the CPI was 115. Amended tax return form 2 for October 1987 and 134. Amended tax return form 837 for October 2008. Amended tax return form The October 2008 index exceeded the October 1987 index by 19. Amended tax return form 637. Amended tax return form The Internal Revenue Service has, therefore, determined that the automobile price inflation adjustment for 2009 for passenger automobiles (other than trucks and vans) is 17. Amended tax return form 05 percent (19. Amended tax return form 637/115. Amended tax return form 2 x 100%). Amended tax return form This adjustment is applicable to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2009. Amended tax return form The dollar limitations in § 280F(a) therefore must be multiplied by a factor of 0. Amended tax return form 1705, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2009. Amended tax return form (b) Trucks and vans. Amended tax return form To determine the dollar limitations applicable to trucks and vans first placed in service during calendar year 2009, the new truck component of the CPI is used instead of the new car component. Amended tax return form The new truck component of the CPI was 112. Amended tax return form 4 for October 1987 and 133. Amended tax return form 640 for October 2008. Amended tax return form The October 2008 index exceeded the October 1987 index by 21. Amended tax return form 24. Amended tax return form The Service has, therefore, determined that the automobile price inflation adjustment for 2009 for trucks and vans is 18. Amended tax return form 90 percent (21. Amended tax return form 24/112. Amended tax return form 4 x 100%). Amended tax return form This adjustment is applicable to all trucks and vans that are first placed in service in calendar year 2009. Amended tax return form The dollar limitations in § 280F(a) therefore must be multiplied by a factor of 0. Amended tax return form 1890, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to trucks and vans. Amended tax return form (2) Amount of the limitation. Amended tax return form For passenger automobiles placed in service by the taxpayer in calendar year 2009, Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year. Amended tax return form Use Table 1 for a passenger automobile (other than a truck or van) placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction does not apply, including a passenger automobile (other than a truck or van) in a class of property for which the taxpayer elects out of the 50 percent additional first year depreciation deduction or a passenger automobile that is eligible qualified property to which the § 168(k)(4) election applies. Amended tax return form Use Table 2 for a passenger automobile (other than a truck or van) placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction applies. Amended tax return form Use Table 3 for a truck or van placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction does not apply, including a truck or van in a class of property for which the taxpayer elects out of the 50 percent additional first year depreciation deduction or a truck or van that is eligible qualified property to which the § 168(k)(4) election applies. Amended tax return form Use Table 4 for a truck or van placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction applies. Amended tax return form REV. Amended tax return form PROC. Amended tax return form 2009-24 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $2,960 2nd Tax Year $4,800 3rd Tax Year $2,850 Each Succeeding Year $1,775 REV. Amended tax return form PROC. Amended tax return form 2009-24 TABLE 2 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $10,960 2nd Tax Year $4,800 3rd Tax Year $2,850 Each Succeeding Year $1,775 REV. Amended tax return form PROC. Amended tax return form 2009-24 TABLE 3 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. Amended tax return form PROC. Amended tax return form 2009-24 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 . Amended tax return form 03 Inclusions in Income of Lessees of Passenger Automobiles. Amended tax return form The inclusion amounts for passenger automobiles first leased in calendar year 2009 are calculated under the procedures described in § 1. Amended tax return form 280F-7(a). Amended tax return form Lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure in applying these procedures, while lessees of trucks and vans should use Table 6 of this revenue procedure. Amended tax return form REV. Amended tax return form PROC. Amended tax return form 2009-24 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2009 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $18,500 $19,000 9 19 28 34 38 19,000 19,500 10 21 32 38 43 19,500 20,000 11 24 36 42 48 20,000 20,500 12 27 39 46 54 20,500 21,000 13 29 43 51 58 21,000 21,500 15 31 47 55 64 21,500 22,000 16 34 50 60 68 22,000 23,000 17 38 56 66 76 23,000 24,000 20 42 64 75 86 24,000 25,000 22 47 71 84 96 25,000 26,000 24 52 78 93 107 26,000 27,000 26 58 85 101 117 27,000 28,000 29 62 93 110 127 28,000 29,000 31 67 100 119 138 29,000 30,000 33 72 108 128 147 30,000 31,000 35 77 115 137 157 31,000 32,000 38 82 122 146 167 32,000 33,000 40 87 129 155 178 33,000 34,000 42 92 137 163 188 34,000 35,000 44 97 144 172 199 35,000 36,000 47 102 151 181 208 36,000 37,000 49 107 159 189 219 37,000 38,000 51 112 166 199 228 38,000 39,000 53 117 173 208 239 39,000 40,000 56 122 180 216 250 40,000 41,000 58 127 188 225 259 41,000 42,000 60 132 195 234 269 42,000 43,000 62 137 203 242 280 43,000 44,000 65 141 210 252 290 44,000 45,000 67 146 218 260 300 45,000 46,000 69 151 225 269 311 46,000 47,000 71 157 232 278 320 47,000 48,000 74 161 240 286 331 48,000 49,000 76 166 247 296 340 49,000 50,000 78 171 255 304 351 50,000 51,000 80 176 262 313 361 51,000 52,000 83 181 269 322 371 52,000 53,000 85 186 276 331 381 53,000 54,000 87 191 284 339 392 54,000 55,000 89 196 291 349 401 55,000 56,000 92 201 298 357 412 56,000 57,000 94 206 306 365 423 57,000 58,000 96 211 313 375 432 58,000 59,000 98 216 320 384 442 59,000 60,000 101 221 327 393 452 60,000 62,000 104 228 339 406 467 62,000 64,000 109 238 353 424 488 64,000 66,000 113 248 368 441 509 66,000 68,000 118 258 382 459 529 68,000 70,000 122 268 397 476 550 70,000 72,000 127 277 413 493 570 72,000 74,000 131 288 427 511 590 74,000 76,000 136 297 442 529 610 76,000 78,000 140 307 457 546 631 78,000 80,000 145 317 471 564 651 80,000 85,000 152 335 497 595 686 85,000 90,000 164 359 534 639 737 90,000 95,000 175 384 570 683 789 95,000 100,000 186 409 607 727 839 100,000 110,000 203 446 662 793 916 110,000 120,000 226 495 736 881 1,018 120,000 130,000 248 545 809 970 1,119 130,000 140,000 271 594 883 1,058 1,220 140,000 150,000 293 644 956 1,146 1,322 150,000 160,000 316 693 1,030 1,234 1,424 160,000 170,000 338 743 1,103 1,322 1,526 170,000 180,000 361 792 1,177 1,410 1,628 180,000 190,000 383 842 1,250 1,498 1,730 190,000 200,000 406 891 1,324 1,586 1,831 200,000 210,000 428 941 1,397 1,675 1,932 210,000 220,000 451 990 1,471 1,762 2,035 220,000 230,000 473 1,040 1,544 1,851 2,136 230,000 240,000 496 1,089 1,618 1,939 2,238 240,000 And up 518 1,139 1,691 2,027 2,340 REV. Amended tax return form PROC. Amended tax return form 2009-24 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2009 Fair Market Value of Electric Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th and Later $18,500 $19,000 8 17 25 30 35 19,000 19,500 9 19 29 35 40 19,500 20,000 10 22 33 38 45 20,000 20,500 11 25 36 43 50 20,500 21,000 12 27 40 48 55 21,000 21,500 13 30 43 52 60 21,500 22,000 15 32 47 56 66 22,000 23,000 16 36 52 64 72 23,000 24,000 18 41 60 72 83 24,000 25,000 21 45 68 81 93 25,000 26,000 23 50 75 90 103 26,000 27,000 25 56 82 98 114 27,000 28,000 27 61 89 107 124 28,000 29,000 30 65 97 116 134 29,000 30,000 32 70 104 125 144 30,000 31,000 34 75 112 134 154 31,000 32,000 36 80 119 143 164 32,000 33,000 39 85 126 151 175 33,000 34,000 41 90 134 160 184 34,000 35,000 43 95 141 169 195 35,000 36,000 45 100 148 178 205 36,000 37,000 48 105 155 187 215 37,000 38,000 50 110 163 195 226 38,000 39,000 52 115 170 204 236 39,000 40,000 55 120 177 213 246 40,000 41,000 57 125 185 221 256 41,000 42,000 59 130 192 231 266 42,000 43,000 61 135 199 240 276 43,000 44,000 64 139 207 249 286 44,000 45,000 66 144 215 257 296 45,000 46,000 68 149 222 266 307 46,000 47,000 70 155 229 274 317 47,000 48,000 73 159 237 283 327 48,000 49,000 75 164 244 292 338 49,000 50,000 77 169 251 301 348 50,000 51,000 79 174 259 310 357 51,000 52,000 82 179 266 318 368 52,000 53,000 84 184 273 328 378 53,000 54,000 86 189 281 336 388 54,000 55,000 88 194 288 345 399 55,000 56,000 91 199 295 354 408 56,000 57,000 93 204 302 363 419 57,000 58,000 95 209 310 371 429 58,000 59,000 97 214 317 381 439 59,000 60,000 100 219 324 389 450 60,000 62,000 103 226 336 402 465 62,000 64,000 107 236 351 420 485 64,000 66,000 112 246 365 438 505 66,000 68,000 116 256 380 455 526 68,000 70,000 121 266 394 473 546 70,000 72,000 125 276 409 491 566 72,000 74,000 130 286 423 509 586 74,000 76,000 134 296 438 526 607 76,000 78,000 139 305 454 543 627 78,000 80,000 143 316 467 561 648 80,000 85,000 151 333 493 592 684 85,000 90,000 163 357 531 635 735 90,000 95,000 174 382 567 680 785 95,000 100,000 185 407 604 724 836 100,000 110,000 202 444 659 790 912 110,000 120,000 225 493 733 878 1,014 120,000 130,000 247 543 806 966 1,116 130,000 140,000 270 592 880 1,054 1,218 140,000 150,000 292 642 953 1,143 1,319 150,000 160,000 315 691 1,027 1,230 1,421 160,000 170,000 337 741 1,100 1,319 1,522 170,000 180,000 360 790 1,174 1,407 1,624 180,000 190,000 382 840 1,247 1,495 1,726 190,000 200,000 405 889 1,321 1,583 1,828 200,000 210,000 427 939 1,394 1,671 1,930 210,000 220,000 450 988 1,468 1,759 2,031 220,000 230,000 472 1,038 1,541 1,847 2,134 230,000 240,000 495 1,087 1,615 1,935 2,235 240,000 and up 517 1,137 1,688 2,024 2,336 SECTION 5. Amended tax return form EFFECTIVE DATE This revenue procedure applies to passenger automobiles (other than leased passenger automobiles) that are first placed in service by a taxpayer during calendar year 2009, and to leased passenger automobiles that are first leased by a taxpayer during calendar year 2009. Amended tax return form SECTION 6. Amended tax return form DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Amended tax return form Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Amended tax return form For further information regarding this revenue procedure, contact Mr. Amended tax return form Harvey at (202) 622-4930 (not a toll-free call). Amended tax return form Prev  Up  Next   Home   More Internal Revenue Bulletins

The Amended Tax Return Form

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