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Amending Tax Return Turbotax

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Amending Tax Return Turbotax

Amending tax return turbotax 21. Amending tax return turbotax   Medical and Dental Expenses Table of Contents What's New Introduction Useful Items - You may want to see: What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. Amending tax return turbotax How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Yourself Spouse Dependent Decedent What Medical Expenses Are Includible?Insurance Premiums Meals and Lodging Transportation Disabled Dependent Care Expenses How Do You Treat Reimbursements?Insurance Reimbursement Damages for Personal Injuries How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons What's New Medical and dental expenses. Amending tax return turbotax  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. Amending tax return turbotax 5% if either you or your spouse is age 65 or older). Amending tax return turbotax Standard mileage rate. Amending tax return turbotax  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. Amending tax return turbotax See Transportation under What Medical Expenses Are Includible. Amending tax return turbotax Introduction This chapter will help you determine the following. Amending tax return turbotax What medical expenses are. Amending tax return turbotax What expenses you can include this year. Amending tax return turbotax How much of the expenses you can deduct. Amending tax return turbotax Whose medical expenses you can include. Amending tax return turbotax What medical expenses are includible. Amending tax return turbotax How to treat reimbursements. Amending tax return turbotax How to report the deduction on your tax return. Amending tax return turbotax How to report impairment-related work expenses. Amending tax return turbotax How to report health insurance costs if you are self-employed. Amending tax return turbotax Useful Items - You may want to see: Publications 502 Medical and Dental Expenses 969 Health Savings Accounts and Other Tax-Favored Health Plans Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 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. Amending tax return turbotax These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. Amending tax return turbotax They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. Amending tax return turbotax Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Amending tax return turbotax They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. Amending tax return turbotax 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. Amending tax return turbotax Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. Amending tax return turbotax 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. Amending tax return turbotax If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Amending tax return turbotax 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. Amending tax return turbotax 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. Amending tax return turbotax Separate returns. Amending tax return turbotax   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. Amending tax return turbotax 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. Amending tax return turbotax Community property states. Amending tax return turbotax   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. Amending tax return turbotax Each of you should include half the expenses. Amending tax return turbotax If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. Amending tax return turbotax If you live in a community property state, and are not filing a joint return, see Publication 555, Community Property. Amending tax return turbotax 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 (7. Amending tax return turbotax 5% of your AGI if either you or your spouse is age 65 or older)(Form 1040, line 38). Amending tax return turbotax Example. Amending tax return turbotax You are unmarried and under age 65 and your AGI is $40,000, 10% of which is $4,000. Amending tax return turbotax You paid medical expenses of $2,500. Amending tax return turbotax You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. Amending tax return turbotax 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. Amending tax return turbotax There are different rules for decedents and for individuals who are the subject of multiple support agreements. Amending tax return turbotax See Support claimed under a multiple support agreement , later. Amending tax return turbotax Yourself You can include medical expenses you paid for yourself. Amending tax return turbotax Spouse You can include medical expenses you paid for your spouse. Amending tax return turbotax 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. Amending tax return turbotax Example 1. Amending tax return turbotax Mary received medical treatment before she married Bill. Amending tax return turbotax Bill paid for the treatment after they married. Amending tax return turbotax Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. Amending tax return turbotax If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. Amending tax return turbotax Mary would include the amounts she paid during the year in her separate return. Amending tax return turbotax If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. Amending tax return turbotax Example 2. Amending tax return turbotax This year, John paid medical expenses for his wife Louise, who died last year. Amending tax return turbotax John married Belle this year and they file a joint return. Amending tax return turbotax 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. Amending tax return turbotax Dependent You can include medical expenses you paid for your dependent. Amending tax return turbotax 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. Amending tax return turbotax A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. Amending tax return turbotax The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. Amending tax return turbotax S. Amending tax return turbotax citizen or national, or a resident of the United States, Canada, or Mexico. Amending tax return turbotax If your qualifying child was adopted, see Exception for adopted child , next. Amending tax return turbotax 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. Amending tax return turbotax Exception for adopted child. Amending tax return turbotax   If you are a U. Amending tax return turbotax S. Amending tax return turbotax citizen or U. Amending tax return turbotax S. Amending tax return turbotax 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. Amending tax return turbotax S. Amending tax return turbotax citizen or national or a resident of the United States, Canada, or Mexico. Amending tax return turbotax 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, or, if he or she did, it was only to claim a refund. Amending tax return turbotax Adopted child. Amending tax return turbotax   A legally adopted child is treated as your own child. Amending tax return turbotax This includes a child lawfully placed with you for legal adoption. Amending tax return turbotax   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. Amending tax return turbotax   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. Amending tax return turbotax   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. Amending tax return turbotax    You may be able to take an adoption credit for other expenses related to an adoption. Amending tax return turbotax See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Amending tax return turbotax Child of divorced or separated parents. Amending tax return turbotax   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. Amending tax return turbotax 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. Amending tax return turbotax This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). Amending tax return turbotax Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, 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 either 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 other person for 2013, and For whom you provided over half of the support in 2013. Amending tax return turbotax But see Child of divorced or separated parents , earlier, and Support claimed under a multiple support agreement, next. Amending tax return turbotax Support claimed under a multiple support agreement. Amending tax return turbotax   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. Amending tax return turbotax 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. Amending tax return turbotax   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. Amending tax return turbotax However, you can include the entire unreimbursed amount you paid for medical expenses. Amending tax return turbotax Example. Amending tax return turbotax You and your three brothers each provide one-fourth of your mother's total support. Amending tax return turbotax Under a multiple support agreement, you treat your mother as your dependent. Amending tax return turbotax You paid all of her medical expenses. Amending tax return turbotax Your brothers reimbursed you for three-fourths of these expenses. Amending tax return turbotax In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. Amending tax return turbotax Your brothers cannot include any part of the expenses. Amending tax return turbotax 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. Amending tax return turbotax 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. Amending tax return turbotax This includes expenses for the decedent's spouse and dependents as well as for the decedent. Amending tax return turbotax 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. Amending tax return turbotax The expenses must be paid within the 1-year period beginning with the day after the date of death. Amending tax return turbotax 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. Amending tax return turbotax 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. Amending tax return turbotax Amended returns and claims for refund are discussed in chapter 1. Amending tax return turbotax 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. Amending tax return turbotax 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. Amending tax return turbotax What Medical Expenses Are Includible? Use Table 21-1, later, as a guide to determine which medical and dental expenses you can include on Schedule A (Form 1040). Amending tax return turbotax This table does not include all possible medical expenses. Amending tax return turbotax To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. Amending tax return turbotax Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Amending tax return turbotax 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). Amending tax return turbotax See Qualified Long-Term Care Insurance Contracts in Publication 502. Amending tax return turbotax 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. Amending tax return turbotax The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. Amending tax return turbotax Note. Amending tax return turbotax When figuring the amount of insurance premiums you can include in medical expenses on Schedule A, do not include any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Amending tax return turbotax Also, do not include insurance premiums attributable to a nondependent child under age 27 if your premiums increased as a result of adding this child to your policy. Amending tax return turbotax Employer-sponsored health insurance plan. Amending tax return turbotax   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 in box 1 of your Form W-2. Amending tax return turbotax Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Form W-2. Amending tax return turbotax Example. Amending tax return turbotax You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. Amending tax return turbotax Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. Amending tax return turbotax 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. Amending tax return turbotax Long-term care services. Amending tax return turbotax   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. Amending tax return turbotax This amount will be reported as wages in box 1 of your Form W-2. Amending tax return turbotax Health reimbursement arrangement (HRA). Amending tax return turbotax   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. Amending tax return turbotax This is because an HRA is funded solely by the employer. Amending tax return turbotax Retired public safety officers. Amending tax return turbotax   If you are a retired public safety officer, do not include as medical expenses any health or long-term care premiums that you elected to have paid with tax-free distributions from your retirement plan. Amending tax return turbotax This applies only to distributions that would otherwise be included in income. Amending tax return turbotax Medicare A. Amending tax return turbotax   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. Amending tax return turbotax The payroll tax paid for Medicare A is not a medical expense. Amending tax return turbotax   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. Amending tax return turbotax In this situation you can include the premiums you paid for Medicare A as a medical expense. Amending tax return turbotax Medicare B. Amending tax return turbotax   Medicare B is supplemental medical insurance. Amending tax return turbotax Premiums you pay for Medicare B are a medical expense. Amending tax return turbotax Check the information you received from the Social Security Administration to find out your premium. Amending tax return turbotax Medicare D. Amending tax return turbotax    Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. Amending tax return turbotax You can include as a medical expense premiums you pay for Medicare D. Amending tax return turbotax Prepaid insurance premiums. Amending tax return turbotax   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). Amending tax return turbotax Unused sick leave used to pay premiums. Amending tax return turbotax   You must include in gross income cash payments you receive at the time of retirement for unused sick leave. Amending tax return turbotax 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. Amending tax return turbotax You can include this cost of continuing participation in the health plan as a medical expense. Amending tax return turbotax   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. Amending tax return turbotax You cannot include this cost of continuing participation in that health plan as a medical expense. Amending tax return turbotax Table 21-1. Amending tax return turbotax Medical and Dental Expenses Checklist. Amending tax return turbotax See Publication 502 for more information about these and other expenses. Amending tax return turbotax You can include: You cannot include: Bandages Birth control pills prescribed by your doctor Body scan Braille books Breast pump and supplies Capital expenses for equipment or improvements to your home needed for medical care (see the worksheet in Publication 502) Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Fertility enhancement, certain procedures Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. Amending tax return turbotax ) Lead-based paint removal Legal abortion Legal operation to prevent having children such as a vasectomy or tubal ligation Long-term care contracts, qualified Meals and lodging provided by a hospital during medical treatment Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Medical and hospital insurance premiums Nursing services Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Physical examination Pregnancy test kit Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Wages for nursing services, below) Special items (artificial limbs, false teeth, eye-glasses, contact lenses, hearing aids, crutches, wheelchair, etc. Amending tax return turbotax ) Special education for mentally or physically disabled persons Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services Weight-loss, certain expenses for obesity Baby sitting and childcare Bottled water Contributions to Archer MSAs (see Publication 969) Diaper service Expenses for your general health (even if following your doctor's advice) such as— —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pre-tax basis) Funeral, burial, or cremation expenses Health savings account payments for medical expenses Illegal operation, treatment, or medicine Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. Amending tax return turbotax Maternity clothes Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases Nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. Amending tax return turbotax , unless recommended by a medical practitioner as a treatment for a specific medical condition diagnosed by a physician Surgery for purely cosmetic reasons Toothpaste, toiletries, cosmetics, etc. Amending tax return turbotax Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease Meals and 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 get medical care. Amending tax return turbotax See Nursing home , later. Amending tax return turbotax You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. Amending tax return turbotax You can include the cost of such lodging while away from home if all of the following requirements are met. Amending tax return turbotax The lodging is primarily for and essential to medical care. Amending tax return turbotax 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. Amending tax return turbotax The lodging is not lavish or extravagant under the circumstances. Amending tax return turbotax There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Amending tax return turbotax The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. Amending tax return turbotax You can include lodging for a person traveling with the person receiving the medical care. Amending tax return turbotax 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. Amending tax return turbotax Meals are not included. Amending tax return turbotax Nursing home. Amending tax return turbotax   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. Amending tax return turbotax This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. Amending tax return turbotax   Do not include the cost of meals and lodging if the reason for being in the home is personal. Amending tax return turbotax You can, however, include in medical expenses the part of the cost that is for medical or nursing care. Amending tax return turbotax Transportation Include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Amending tax return turbotax 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. Amending tax return turbotax Car expenses. Amending tax return turbotax   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use your car for medical reasons. Amending tax return turbotax You cannot include depreciation, insurance, general repair, or maintenance expenses. Amending tax return turbotax   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents per mile. Amending tax return turbotax    You can also include parking fees and tolls. Amending tax return turbotax You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. Amending tax return turbotax Example. Amending tax return turbotax In 2013, Bill Jones drove 2,800 miles for medical reasons. Amending tax return turbotax He spent $500 for gas, $30 for oil, and $100 for tolls and parking. Amending tax return turbotax He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. Amending tax return turbotax He figures the actual expenses first. Amending tax return turbotax He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. Amending tax return turbotax He then figures the standard mileage amount. Amending tax return turbotax He multiplies 2,800 miles by 24 cents a mile for a total of $672. Amending tax return turbotax He then adds the $100 tolls and parking for a total of $772. Amending tax return turbotax 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. Amending tax return turbotax Transportation expenses you cannot include. Amending tax return turbotax   You cannot include in medical expenses the cost of transportation in the following situations. Amending tax return turbotax Going to and from work, even if your condition requires an unusual means of transportation. Amending tax return turbotax Travel for purely personal reasons to another city for an operation or other medical care. Amending tax return turbotax Travel that is merely for the general improvement of one's health. Amending tax return turbotax The costs of operating a specially equipped car for other than medical reasons. Amending tax return turbotax 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. Amending tax return turbotax (See chapter 32 and Publication 503, Child and Dependent Care Expenses. Amending tax return turbotax ) 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. Amending tax return turbotax How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the taxable year for which you received no insurance or other reimbursement. Amending tax return turbotax 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. Amending tax return turbotax This includes payments from Medicare. Amending tax return turbotax Even if a policy provides reimbursement for only 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. Amending tax return turbotax Example. Amending tax return turbotax You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. Amending tax return turbotax The insurance you receive for the hospital and doctors' bills is more than their charges. Amending tax return turbotax 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. Amending tax return turbotax Health reimbursement arrangement (HRA). Amending tax return turbotax   A health reimbursement arrangement is an employer-funded plan that reimburses employees for medical care expenses and allows unused amounts to be carried forward. Amending tax return turbotax An HRA is funded solely by the employer and the reimbursements for medical expenses, up to a maximum dollar amount for a coverage period, are not included in your income. Amending tax return turbotax Other reimbursements. Amending tax return turbotax   Generally, you do not reduce medical expenses by payments you receive for: Permanent loss or loss of use of a member or function of the body (loss of limb, sight, hearing, etc. Amending tax return turbotax ) or disfigurement to the extent the payment is based on the nature of the injury without regard to the amount of time lost from work, or Loss of earnings. Amending tax return turbotax   You must, however, reduce your medical expenses by any part of these payments that is designated for medical costs. Amending tax return turbotax See How Do You Figure and Report the Deduction on Your Tax Return , later. Amending tax return turbotax   For how to treat damages received for personal injury or sickness, see Damages for Personal Injuries , later. Amending tax return turbotax You do not have a medical deduction if you are reimbursed for all of your medical expenses for the year. Amending tax return turbotax Excess reimbursement. Amending tax return turbotax   If you are reimbursed more than your medical expenses, you may have to include the excess in income. Amending tax return turbotax You may want to use Figure 21-A to help you decide if any of your reimbursement is taxable. Amending tax return turbotax Premiums paid by you. Amending tax return turbotax   If you pay either the entire premium for your medical insurance or all of the costs of a plan similar to medical insurance and your insurance payments or other reimbursements are more than your total medical expenses for the year, you have an excess reimbursement. Amending tax return turbotax Generally, you do not include the excess reimbursement in your gross income. Amending tax return turbotax Premiums paid by you and your employer. Amending tax return turbotax   If both you and your employer contribute to your medical insurance plan and your employer's contributions are not included in your gross income, you must include in your gross income the part of your excess reimbursement that is from your employer's contribution. Amending tax return turbotax   See Publication 502 to figure the amount of the excess reimbursement you must include in gross income. Amending tax return turbotax Reimbursement in a later year. Amending tax return turbotax   If you are reimbursed in a later year for medical expenses you deducted in an earlier year, you generally must report the reimbursement as income up to the amount you previously deducted as medical expenses. Amending tax return turbotax   However, do not report as income the amount of reimbursement you received up to the amount of your medical deductions that did not reduce your tax for the earlier year. Amending tax return turbotax For more information about the recovery of an amount that you claimed as an itemized deduction in an earlier year, see Itemized Deduction Recoveries in chapter 12. Amending tax return turbotax Figure 21-A. Amending tax return turbotax Is Your Excess Medical Reimbursement Taxable? Please click here for the text description of the image. Amending tax return turbotax Figure 21-A. Amending tax return turbotax Is Your Excess Medical Reimbursement Taxable? Medical expenses not deducted. Amending tax return turbotax   If you did not deduct a medical expense in the year you paid it because your medical expenses were not more than 10% of your AGI (7. Amending tax return turbotax 5% of your AGI if either you or your spouse was age 65 or older), or because you did not itemize deductions, do not include the reimbursement up to the amount of the expense in income. Amending tax return turbotax However, if the reimbursement is more than the expense, see Excess reimbursement , earlier. Amending tax return turbotax Example. Amending tax return turbotax For 2013, you were unmarried and under age 65 and you had medical expenses of $500. Amending tax return turbotax You cannot deduct the $500 because it is less than 10% of your AGI. Amending tax return turbotax If, in a later year, you are reimbursed for any of the $500 in medical expenses, you do not include the amount reimbursed in your gross income. Amending tax return turbotax Damages for Personal Injuries If you receive an amount in settlement of a personal injury suit, part of that award may be for medical expenses that you deducted in an earlier year. Amending tax return turbotax If it is, you must include that part in your income in the year you receive it to the extent it reduced your taxable income in the earlier year. Amending tax return turbotax See Reimbursement in a Later Year , discussed under How Do You Treat Reimbursements, earlier. Amending tax return turbotax Future medical expenses. Amending tax return turbotax   If you receive an amount in settlement of a damage suit for personal injuries, part of that award may be for future medical expenses. Amending tax return turbotax If it is, you must reduce any future medical expenses for these injuries until the amount you received has been completely used. Amending tax return turbotax How Do You Figure and Report the Deduction on Your Tax Return? Once you have determined which medical expenses you can include, you figure and report the deduction on your tax return. Amending tax return turbotax What Tax Form Do You Use? You figure your medical expense deduction on Schedule A (Form 1040). Amending tax return turbotax You cannot claim medical expenses on Form 1040A or Form 1040EZ. Amending tax return turbotax If you need more information on itemized deductions or you are not sure if you can itemize, see chapter 20. Amending tax return turbotax Enter the amount you paid for medical and dental expenses on Schedule A (Form 1040). Amending tax return turbotax This should be your expenses that were not reimbursed by insurance or any other sources. Amending tax return turbotax Generally, you can deduct only the amount of your medical and dental expenses that is more than 10% of your AGI (7. Amending tax return turbotax 5% if either you or your spouse was age 65 or older) shown on line 38, Form 1040. Amending tax return turbotax Impairment-Related Work Expenses If you are a person with a disability, you can take a business deduction for expenses that are necessary for you to be able to work. Amending tax return turbotax If you take a business deduction for impairment-related work expenses, do not take a medical deduction for the same expenses. Amending tax return turbotax You have a disability if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Amending tax return turbotax Impairment-related expenses defined. Amending tax return turbotax   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Amending tax return turbotax Where to report. Amending tax return turbotax   If you are self-employed, deduct the business expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. Amending tax return turbotax   If you are an employee, complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. Amending tax return turbotax Enter on Schedule A (Form 1040), that part of the amount on Form 2106, or Form 2106-EZ, that is related to your impairment. Amending tax return turbotax Enter the amount that is unrelated to your impairment also on Schedule A (Form 1040). Amending tax return turbotax Your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to other employee business expenses. Amending tax return turbotax Example. Amending tax return turbotax You are blind. Amending tax return turbotax You must use a reader to do your work. Amending tax return turbotax You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. Amending tax return turbotax The reader's services are only for your work. Amending tax return turbotax You can deduct your expenses for the reader as business expenses. Amending tax return turbotax Health Insurance Costs for Self-Employed Persons If you were self-employed and had a net profit for the year, you may be able to deduct, as an adjustment to income, amounts paid for medical and qualified long-term care insurance on behalf of yourself, your spouse, your dependents, and, your children who were under age 27 at the end of 2013. Amending tax return turbotax For this purpose, you were self-employed if you were a general partner (or a limited partner receiving guaranteed payments) or you received wages from an S corporation in which you were more than a 2% shareholder. Amending tax return turbotax The insurance plan must be established under your trade or business and the deduction cannot be more than your earned income from that trade or business. Amending tax return turbotax You cannot deduct payments for medical insurance for any month in which you were eligible to participate in a health plan subsidized by your employer, your spouse's employer, or, an employer of your dependent or your child under age 27 at the end of 2013. Amending tax return turbotax You cannot deduct payments for a qualified long-term care insurance contract for any month in which you were eligible to participate in a long-term care insurance plan subsidized by your employer or your spouse's employer. Amending tax return turbotax If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet in the Form 1040 instructions to figure the amount you can deduct. Amending tax return turbotax But if any of the following applies, do not use that worksheet. Amending tax return turbotax You had more than one source of income subject to self-employment tax. Amending tax return turbotax You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Amending tax return turbotax You are using amounts paid for qualified long-term care insurance to figure the deduction. Amending tax return turbotax If you cannot use the worksheet in the Form 1040 instructions, use the worksheet in Publication 535, Business Expenses, to figure your deduction. Amending tax return turbotax Note. Amending tax return turbotax When figuring the amount you can deduct for insurance premiums, do not include any advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Amending tax return turbotax If you are claiming the health coverage tax credit, subtract the amount shown on Form 8885, from the total insurance premiums you paid. Amending tax return turbotax Do not include amounts paid for health insurance coverage with retirement plan distributions that were tax-free because you are a retired public safety officer. Amending tax return turbotax Where to report. Amending tax return turbotax    You take this deduction on Form 1040. Amending tax return turbotax If you itemize your deductions and do not claim 100% of your self-employed health insurance on Form 1040, you can generally include any remaining premiums with all other medical expenses on Schedule A (Form 1040), subject to the 10% limit (7. Amending tax return turbotax 5% if either you or your spouse was age 65 or older). Amending tax return turbotax See Self-Employed Health Insurance Deduction in chapter 6 of Publication 535, Business Expenses, and Medical and Dental Expenses in the Instructions for Schedule A (Form 1040), for more information. Amending tax return turbotax Prev  Up  Next   Home   More Online Publications
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Am I Eligible to Claim an Education Credit?

This application will help you determine if you are eligible for certain educational credits or deductions including the American Opportunity Credit, the Lifetime Learning Credit and the Tuition and Fees Deduction.

Information You Will Need:

  • Filing status
  • Student’s enrollment status
  • Your adjusted gross income
  • Who paid the expenses, when the expenses were paid and for what academic period 
  • If any expenses were paid with tax exempt funds
  • If any expenses were paid with distributions from a Coverdell Education Savings Account or Qualified Tuition Program

Estimated Completion Time: 10 minutes.  However: 5 minutes of inactivity will end the interview and you will be forced to start over.

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Page Last Reviewed or Updated: 14-Feb-2014

The Amending Tax Return Turbotax

Amending tax return turbotax 10. Amending tax return turbotax   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents Full-time student. Amending tax return turbotax Adjusted gross income. Amending tax return turbotax Distributions received by spouse. Amending tax return turbotax Testing period. Amending tax return turbotax If you or your employer make eligible contributions (defined later) to a retirement plan, you may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). Amending tax return turbotax This credit could reduce the federal income tax you pay dollar for dollar. Amending tax return turbotax Can you claim the credit?   If you or your employer make eligible contributions to a retirement plan, you can claim the credit if all of the following apply. Amending tax return turbotax You are not under age 18. Amending tax return turbotax You are not a full-time student (explained next). Amending tax return turbotax No one else, such as your parent(s), claims an exemption for you on their tax return. Amending tax return turbotax Your adjusted gross income (defined later) is not more than: $59,000 for 2013 ($60,000 for 2014) if your filing status is married filing jointly, $44,250 for 2013 ($45,000 for 2014) if your filing status is head of household (with qualifying person), or $29,500 for 2013 ($30,000 for 2014) if your filing status is single, married filing separately, or qualifying widow(er) with dependent child. Amending tax return turbotax Full-time student. Amending tax return turbotax   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. Amending tax return turbotax You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full-time. Amending tax return turbotax Adjusted gross income. Amending tax return turbotax   This is generally the amount on line 38 of your 2013 Form 1040 or line 22 of your 2013 Form 1040A. Amending tax return turbotax However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. Amending tax return turbotax Eligible contributions. Amending tax return turbotax   These include: Contributions to a traditional or Roth IRA, Elective deferrals, including amounts designated as after-tax Roth contributions, to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. Amending tax return turbotax They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or a section 403(b) annuity. Amending tax return turbotax For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. Amending tax return turbotax Reducing eligible contributions. Amending tax return turbotax   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included earlier under Eligible contributions. Amending tax return turbotax Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. Amending tax return turbotax      Do not reduce your eligible contributions by any of the following: The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. Amending tax return turbotax Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. Amending tax return turbotax Loans from a qualified employer plan treated as a distribution. Amending tax return turbotax Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). Amending tax return turbotax Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). Amending tax return turbotax Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. Amending tax return turbotax Distributions from a military retirement plan. Amending tax return turbotax Distributions received by spouse. Amending tax return turbotax   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. Amending tax return turbotax Testing period. Amending tax return turbotax   The testing period consists of: The year in which you claim the credit, The 2 years before the year in which you claim the credit, and The period after the end of the year in which you claim the credit and before the due date of the return (including extensions) for filing your return for the year in which you claimed the credit. Amending tax return turbotax Example. Amending tax return turbotax You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. Amending tax return turbotax You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible section 457(b) deferred compensation plan in 2012. Amending tax return turbotax Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. Amending tax return turbotax You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. Amending tax return turbotax You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you and your spouse received in 2011, 2012, 2013, and 2014. Amending tax return turbotax Maximum eligible contributions. Amending tax return turbotax   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. Amending tax return turbotax Effect on other credits. Amending tax return turbotax   The amount of this credit will not change the amount of your refundable tax credits. Amending tax return turbotax A refundable tax credit, such as the earned income credit or the additional child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. Amending tax return turbotax Maximum credit. Amending tax return turbotax   This is a nonrefundable credit. Amending tax return turbotax The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits or the adoption credit) in any year. Amending tax return turbotax If your tax liability is reduced to zero because of other nonrefundable credits, such as the education credits, then you will not be entitled to this credit. Amending tax return turbotax How to figure and report the credit. Amending tax return turbotax   The amount of the credit you can get is based on the contributions you make and your credit rate. Amending tax return turbotax The credit rate can be as low as 10% or as high as 50%. Amending tax return turbotax Your credit rate depends on your income and your filing status. Amending tax return turbotax See Form 8880, Credit for Qualified Retirement Savings Contributions, to determine your credit rate. Amending tax return turbotax   The maximum contribution taken into account is $2,000 per person. Amending tax return turbotax On a joint return, up to $2,000 is taken into account for each spouse. Amending tax return turbotax   Figure the credit on Form 8880. Amending tax return turbotax Report the credit on line 50 of your Form 1040 or line 32 of your Form 1040A, and attach Form 8880 to your return. Amending tax return turbotax Prev  Up  Next   Home   More Online Publications