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Amendment Taxes

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Amendment Taxes

Amendment taxes Publication 551 - Introductory Material Table of Contents What's New Reminder IntroductionOrdering forms and publications. Amendment taxes Tax questions. Amendment taxes Useful Items - You may want to see: What's New Property acquired from a decedent who died in 2010. Amendment taxes  Property acquired from a decedent dying in 2010 will no longer have an automatic increase in basis. Amendment taxes See Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, for details. Amendment taxes Reminder Photographs of missing children. Amendment taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amendment taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amendment taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amendment taxes Introduction Basis is the amount of your investment in property for tax purposes. Amendment taxes Use the basis of property to figure depreciation, amortization, depletion, and casualty losses. Amendment taxes Also use it to figure gain or loss on the sale or other disposition of property. Amendment taxes You must keep accurate records of all items that affect the basis of property so you can make these computations. Amendment taxes This publication is divided into the following sections. Amendment taxes Cost Basis Adjusted Basis Basis Other Than Cost The basis of property you buy is usually its cost. Amendment taxes You may also have to capitalize (add to basis) certain other costs related to buying or producing the property. Amendment taxes Your original basis in property is adjusted (increased or decreased) by certain events. Amendment taxes If you make improvements to the property, increase your basis. Amendment taxes If you take deductions for depreciation or casualty losses, reduce your basis. Amendment taxes You cannot determine your basis in some assets by cost. Amendment taxes This includes property you receive as a gift or inheritance. Amendment taxes It also applies to property received in an involuntary conversion and certain other circumstances. Amendment taxes Comments and suggestions. Amendment taxes   We welcome your comments about this publication and your suggestions for future editions. Amendment taxes   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Amendment taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amendment taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amendment taxes   You can email us at taxforms@irs. Amendment taxes gov. Amendment taxes Please put “Publications Comment” on the subject line. Amendment taxes You can also send us comments from www. Amendment taxes irs. Amendment taxes gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Amendment taxes ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Amendment taxes Ordering forms and publications. Amendment taxes   Visit www. Amendment taxes irs. Amendment taxes gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 business days after your request is received. Amendment taxes  Internal Revenue Service  1201 N. Amendment taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amendment taxes   If you have a tax question, visit IRS. Amendment taxes gov or call 1-800-829-1040. Amendment taxes We cannot answer tax questions sent to either of the above addresses. Amendment taxes Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 523 Selling Your Home 525 Taxable and Nontaxable Income 527 Residential Rental Property 530 Tax Information for First-Time Homeowners 535 Business Expenses 537 Installment Sales 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 559 Survivors, Executors, and Administrators 587 Business Use of Your Home 946 How To Depreciate Property Form (and Instructions) 706 United States Estate (and Generation-Skipping Transfer) Tax Return 706-A United States Additional Estate Tax Return 8594 Asset Acquisition Statement See How To Get Tax Help near the end of this publication for information about getting publications and forms. Amendment taxes Prev  Up  Next   Home   More Online Publications
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Wills

It's unfortunate how many people believe that estate planning is only for wealthy people. People at all economic levels benefit from an estate plan. Upon death, an estate plan legally protects and distributes property based on your wishes and the needs of your family and/or survivors with as little tax as possible.

A will is the most practical first step in estate planning; it makes clear how you want your property to be distributed after you die.

Writing a will can be as simple as typing out how you want your assets to be transferred to loved ones or charitable organizations after your death. If you don't have a will when you die, your estate will be handled in probate, and your property could be distributed differently than what you would like.

It may help to get legal advice when writing a will, particularly when it comes to understanding all the rules of the estate disposition process in your state. Some states, for instance, have community-property laws that entitle your surviving spouse to keep half of your wealth after you die no matter what percentage you leave him or her. Fees for the execution of a will vary according to its complexity.

Rules To Remember When Writing A Will

  • In most states, you must be 18 years of age or older.
  • A will must be written in sound judgment and mental capacity to be valid.
  • The document must clearly state that it is your will.
  • An executor of your will, who ensures your estate is distributed according to your wishes, must be named.
  • It is not necessary to notarize or record your will but these can safeguard against any claims that your will is invalid. To be valid, you must sign a will in the presence of at least two witnesses.

Choose an Executor

An executor is the person who is responsible for settling the estate after death. Duties of an executor include:

  • Taking inventory of property and belongings
  • Appraising and distributing assets
  • Paying taxes
  • Settling debts owed by the deceased

Most important, the executor is legally obligated to act in the interests of the deceased, following the wishes provided by the will. Here again, it could be helpful to consult an attorney to help with the probate process or offer legal guidance. Any person over the age of 18, who hasn't been convicted of a felony, can be named executor of a will. Some people choose a lawyer, accountant or financial consultant based on their experience. Others choose a spouse, adult child, relative or friend. Since the role of executor can be demanding, it's often a good idea to ask the person being named in a will if he or she is willing to serve.

If you've been named executor in someone's will but are not able or do not want to serve, you need to file a declination, which is a legal document that declines your designation as an executor. The contingent executor named in the will then assumes responsibility. If no contingent executor is named, the court will appoint one.

Review Your Estate Plan

Once you've completed a will, it's a good idea to review it from time to time, and consider changes if:

  • The value of your assets change
  • You marry, divorce or remarry
  • You have a child
  • You move to a different state
  • The executor of your will dies or becomes incapacitated or your relationship changes
  • One of your heirs dies
  • The laws affecting your estate change

Write a Social Media Will

Social media is a part of daily life, so what happens to the online content that you created once you die? If you are active online you should consider creating a statement of how you would like your online identity to be handled, like a social media will. You should appoint someone you trust as an online executor. This person will be responsible for the closure of your email addresses, social media profiles, and blogs after you are deceased. Take these steps to help you write a social media will (download a social media will template in Excel format):

  • Review the privacy policies and the terms and conditions of each website where you have a presence.
  • State how you would like your profiles to be handled. You may want to completely cancel your profile or keep it up for friends and family to visit. Some sites allow users to create a memorial profile where other users can still see your profile but can’t post anything new.
  • Give the social media executor a document that lists all the websites where you have a profile, along with your usernames and passwords.
  • Stipulate in your will that the online executor should have a copy of your death certificate. The online executor may need this as proof in order for websites to take any actions on your behalf.
  • Check to see if the social media platforms have account management features to let you proactively manage what happens to your accounts after you die. For example, Google's Inactive Account Manager allows you to manage how you want your online content to be saved or deleted. This feature also lets you give permission for your family or close friends to access the content you saved on Google websites after you die.

The Amendment Taxes

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