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Can I Still E File My 2011 Taxes

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Can I Still E File My 2011 Taxes

Can i still e file my 2011 taxes Publication 526 - Main Content Table of Contents Organizations That Qualify To Receive Deductible ContributionsTypes of Qualified Organizations Contributions You Can DeductContributions From Which You Benefit Expenses Paid for Student Living With You Out-of-Pocket Expenses in Giving Services Expenses of Whaling Captains Contributions You Cannot DeductContributions to Individuals Contributions to Nonqualified Organizations Contributions From Which You Benefit Value of Time or Services Personal Expenses Appraisal Fees Contributions to Donor-Advised Funds Partial Interest in Property Contributions of PropertyContributions Subject to Special Rules Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value Penalty When To DeductChecks. Can i still e file my 2011 taxes Text message. Can i still e file my 2011 taxes Credit card. Can i still e file my 2011 taxes Pay-by-phone account. Can i still e file my 2011 taxes Stock certificate. Can i still e file my 2011 taxes Promissory note. Can i still e file my 2011 taxes Option. Can i still e file my 2011 taxes Borrowed funds. Can i still e file my 2011 taxes Conditional gift. Can i still e file my 2011 taxes Limits on Deductions50% Limit 30% Limit Special 30% Limit for Capital Gain Property 20% Limit Special 50% Limit for Qualified Conservation Contributions How To Figure Your Deduction When Limits Apply Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To ReportReporting expenses for student living with you. Can i still e file my 2011 taxes Total deduction over $500. Can i still e file my 2011 taxes Deduction over $5,000 for one item. Can i still e file my 2011 taxes Vehicle donations. Can i still e file my 2011 taxes Clothing and household items not in good used condition. Can i still e file my 2011 taxes Easement on building in historic district. Can i still e file my 2011 taxes Deduction over $500,000. Can i still e file my 2011 taxes How To Get Tax HelpLow Income Taxpayer Clinics Organizations That Qualify To Receive Deductible Contributions You can deduct your contributions only if you make them to a qualified organization. Can i still e file my 2011 taxes Most organizations, other than churches and governments, must apply to the IRS to become a qualified organization. Can i still e file my 2011 taxes How to check whether an organization can receive deductible charitable contributions. Can i still e file my 2011 taxes   You can ask any organization whether it is a qualified organization, and most will be able to tell you. Can i still e file my 2011 taxes Or go to IRS. Can i still e file my 2011 taxes gov. Can i still e file my 2011 taxes Click on “Tools” and then on “Exempt Organizations Select Check” (www. Can i still e file my 2011 taxes irs. Can i still e file my 2011 taxes gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check). Can i still e file my 2011 taxes This online tool will enable you to search for qualified organizations. Can i still e file my 2011 taxes You can also call the IRS to find out if an organization is qualified. Can i still e file my 2011 taxes Call 1-877-829-5500. Can i still e file my 2011 taxes People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD equipment can call 1-800-829-4059. Can i still e file my 2011 taxes Deaf or hard of hearing individuals can also contact the IRS through relay services such as the Federal Relay Service at www. Can i still e file my 2011 taxes gsa. Can i still e file my 2011 taxes gov/fedrelay. Can i still e file my 2011 taxes Types of Qualified Organizations Generally, only the following types of organizations can be qualified organizations. Can i still e file my 2011 taxes A community chest, corporation, trust, fund, or foundation organized or created in or under the laws of the United States, any state, the District of Columbia, or any possession of the United States (including Puerto Rico). Can i still e file my 2011 taxes It must, however, be organized and operated only for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Can i still e file my 2011 taxes Certain organizations that foster national or international amateur sports competition also qualify. Can i still e file my 2011 taxes War veterans' organizations, including posts, auxiliaries, trusts, or foundations, organized in the United States or any of its possessions (including Puerto Rico). Can i still e file my 2011 taxes Domestic fraternal societies, orders, and associations operating under the lodge system. Can i still e file my 2011 taxes (Your contribution to this type of organization is deductible only if it is to be used solely for charitable, religious, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Can i still e file my 2011 taxes ) Certain nonprofit cemetery companies or corporations. Can i still e file my 2011 taxes (Your contribution to this type of organization is not deductible if it can be used for the care of a specific lot or mausoleum crypt. Can i still e file my 2011 taxes ) The United States or any state, the District of Columbia, a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes possession (including Puerto Rico), a political subdivision of a state or U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes possession, or an Indian tribal government or any of its subdivisions that perform substantial government functions. Can i still e file my 2011 taxes (Your contribution to this type of organization is deductible only if it is to be used solely for public purposes. Can i still e file my 2011 taxes ) Example 1. Can i still e file my 2011 taxes You contribute cash to your city's police department to be used as a reward for information about a crime. Can i still e file my 2011 taxes The city police department is a qualified organization, and your contribution is for a public purpose. Can i still e file my 2011 taxes You can deduct your contribution. Can i still e file my 2011 taxes Example 2. Can i still e file my 2011 taxes You make a voluntary contribution to the social security trust fund, not earmarked for a specific account. Can i still e file my 2011 taxes Because the trust fund is part of the U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes Government, you contributed to a qualified organization. Can i still e file my 2011 taxes You can deduct your contribution. Can i still e file my 2011 taxes Examples. Can i still e file my 2011 taxes   The following list gives some examples of qualified organizations. Can i still e file my 2011 taxes Churches, a convention or association of churches, temples, synagogues, mosques, and other religious organizations. Can i still e file my 2011 taxes Most nonprofit charitable organizations such as the American Red Cross and the United Way. Can i still e file my 2011 taxes Most nonprofit educational organizations, including the Boy Scouts of America, Girl Scouts of America, colleges, and museums. Can i still e file my 2011 taxes This also includes nonprofit daycare centers that provide childcare to the general public if substantially all the childcare is provided to enable parents and guardians to be gainfully employed. Can i still e file my 2011 taxes However, if your contribution is a substitute for tuition or other enrollment fee, it is not deductible as a charitable contribution, as explained later under Contributions You Cannot Deduct . Can i still e file my 2011 taxes Nonprofit hospitals and medical research organizations. Can i still e file my 2011 taxes Utility company emergency energy programs, if the utility company is an agent for a charitable organization that assists individuals with emergency energy needs. Can i still e file my 2011 taxes Nonprofit volunteer fire companies. Can i still e file my 2011 taxes Nonprofit organizations that develop and maintain public parks and recreation facilities. Can i still e file my 2011 taxes Civil defense organizations. Can i still e file my 2011 taxes Canadian charities. Can i still e file my 2011 taxes   You may be able to deduct contributions to certain Canadian charitable organizations covered under an income tax treaty with Canada. Can i still e file my 2011 taxes To deduct your contribution to a Canadian charity, you generally must have income from sources in Canada. Can i still e file my 2011 taxes See Publication 597, Information on the United States-Canada Income Tax Treaty, for information on how to figure your deduction. Can i still e file my 2011 taxes Mexican charities. Can i still e file my 2011 taxes   Under the U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes -Mexico income tax treaty, a contribution to a Mexican charitable organization may be deductible, but only if and to the extent the contribution would have been treated as a charitable contribution to a public charity created or organized under U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes law. Can i still e file my 2011 taxes To deduct your contribution to a Mexican charity, you must have income from sources in Mexico. Can i still e file my 2011 taxes The limits described in Limits on Deductions , later, apply and are figured using your income from Mexican sources. Can i still e file my 2011 taxes Israeli charities. Can i still e file my 2011 taxes   Under the U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes -Israel income tax treaty, a contribution to an Israeli charitable organization is deductible if and to the extent the contribution would have been treated as a charitable contribution if the organization had been created or organized under U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes law. Can i still e file my 2011 taxes To deduct your contribution to an Israeli charity, you must have income from sources in Israel. Can i still e file my 2011 taxes The limits described in Limits on Deductions , later, apply. Can i still e file my 2011 taxes The deduction is also limited to 25% of your adjusted gross income from Israeli sources. Can i still e file my 2011 taxes Contributions You Can Deduct Generally, you can deduct contributions of money or property you make to, or for the use of, a qualified organization. Can i still e file my 2011 taxes A contribution is “for the use of” a qualified organization when it is held in a legally enforceable trust for the qualified organization or in a similar legal arrangement. Can i still e file my 2011 taxes The contributions must be made to a qualified organization and not set aside for use by a specific person. Can i still e file my 2011 taxes If you give property to a qualified organization, you generally can deduct the fair market value of the property at the time of the contribution. Can i still e file my 2011 taxes See Contributions of Property , later. Can i still e file my 2011 taxes Your deduction for charitable contributions generally cannot be more than 50% of your adjusted gross income (AGI), but in some cases 20% and 30% limits may apply. Can i still e file my 2011 taxes In addition, the total of your charitable contributions deduction and certain other itemized deductions may be limited. Can i still e file my 2011 taxes See Limits on Deductions , later. Can i still e file my 2011 taxes Table 1 in this publication gives examples of contributions you can and cannot deduct. Can i still e file my 2011 taxes Contributions From Which You Benefit If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive. Can i still e file my 2011 taxes Also see Contributions From Which You Benefit under Contributions You Cannot Deduct, later. Can i still e file my 2011 taxes If you pay more than fair market value to a qualified organization for goods or services, the excess may be a charitable contribution. Can i still e file my 2011 taxes For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. Can i still e file my 2011 taxes Example 1. Can i still e file my 2011 taxes You pay $65 for a ticket to a dinner-dance at a church. Can i still e file my 2011 taxes Your entire $65 payment goes to the church. Can i still e file my 2011 taxes The ticket to the dinner-dance has a fair market value of $25. Can i still e file my 2011 taxes When you buy your ticket, you know its value is less than your payment. Can i still e file my 2011 taxes To figure the amount of your charitable contribution, subtract the value of the benefit you receive ($25) from your total payment ($65). Can i still e file my 2011 taxes You can deduct $40 as a charitable contribution to the church. Can i still e file my 2011 taxes Example 2. Can i still e file my 2011 taxes At a fundraising auction conducted by a charity, you pay $600 for a week's stay at a beach house. Can i still e file my 2011 taxes The amount you pay is no more than the fair rental value. Can i still e file my 2011 taxes You have not made a deductible charitable contribution. Can i still e file my 2011 taxes Athletic events. Can i still e file my 2011 taxes   If you make a payment to, or for the benefit of, a college or university and, as a result, you receive the right to buy tickets to an athletic event in the athletic stadium of the college or university, you can deduct 80% of the payment as a charitable contribution. Can i still e file my 2011 taxes   If any part of your payment is for tickets (rather than the right to buy tickets), that part is not deductible. Can i still e file my 2011 taxes Subtract the price of the tickets from your payment. Can i still e file my 2011 taxes You can deduct 80% of the remaining amount as a charitable contribution. Can i still e file my 2011 taxes Example 1. Can i still e file my 2011 taxes You pay $300 a year for membership in a university's athletic scholarship program. Can i still e file my 2011 taxes The only benefit of membership is that you have the right to buy one season ticket for a seat in a designated area of the stadium at the university's home football games. Can i still e file my 2011 taxes You can deduct $240 (80% of $300) as a charitable contribution. Can i still e file my 2011 taxes Example 2. Can i still e file my 2011 taxes The facts are the same as in Example 1 except your $300 payment includes the purchase of one season ticket for the stated ticket price of $120. Can i still e file my 2011 taxes You must subtract the usual price of a ticket ($120) from your $300 payment. Can i still e file my 2011 taxes The result is $180. Can i still e file my 2011 taxes Your deductible charitable contribution is $144 (80% of $180). Can i still e file my 2011 taxes Charity benefit events. Can i still e file my 2011 taxes   If you pay a qualified organization more than fair market value for the right to attend a charity ball, banquet, show, sporting event, or other benefit event, you can deduct only the amount that is more than the value of the privileges or other benefits you receive. Can i still e file my 2011 taxes   If there is an established charge for the event, that charge is the value of your benefit. Can i still e file my 2011 taxes If there is no established charge, the reasonable value of the right to attend the event is the value of your benefit. Can i still e file my 2011 taxes Whether you use the tickets or other privileges has no effect on the amount you can deduct. Can i still e file my 2011 taxes However, if you return the ticket to the qualified organization for resale, you can deduct the entire amount you paid for the ticket. Can i still e file my 2011 taxes    Even if the ticket or other evidence of payment indicates that the payment is a “contribution,” this does not mean you can deduct the entire amount. Can i still e file my 2011 taxes If the ticket shows the price of admission and the amount of the contribution, you can deduct the contribution amount. Can i still e file my 2011 taxes Example. Can i still e file my 2011 taxes You pay $40 to see a special showing of a movie for the benefit of a qualified organization. Can i still e file my 2011 taxes Printed on the ticket is “Contribution–$40. Can i still e file my 2011 taxes ” If the regular price for the movie is $8, your contribution is $32 ($40 payment − $8 regular price). Can i still e file my 2011 taxes Membership fees or dues. Can i still e file my 2011 taxes   You may be able to deduct membership fees or dues you pay to a qualified organization. Can i still e file my 2011 taxes However, you can deduct only the amount that is more than the value of the benefits you receive. Can i still e file my 2011 taxes   You cannot deduct dues, fees, or assessments paid to country clubs and other social organizations. Can i still e file my 2011 taxes They are not qualified organizations. Can i still e file my 2011 taxes Certain membership benefits can be disregarded. Can i still e file my 2011 taxes   Both you and the organization can disregard the following membership benefits if you get them in return for an annual payment of $75 or less. Can i still e file my 2011 taxes Any rights or privileges, other than those discussed under Athletic events , earlier, that you can use frequently while you are a member, such as: Free or discounted admission to the organization's facilities or events, Free or discounted parking, Preferred access to goods or services, and Discounts on the purchase of goods and services. Can i still e file my 2011 taxes Admission, while you are a member, to events open only to members of the organization if the organization reasonably projects that the cost per person (excluding any allocated overhead) is not more than $10. Can i still e file my 2011 taxes 20. Can i still e file my 2011 taxes Token items. Can i still e file my 2011 taxes   You do not have to reduce your contribution by the value of any benefit you receive if both of the following are true. Can i still e file my 2011 taxes You receive only a small item or other benefit of token value. Can i still e file my 2011 taxes The qualified organization correctly determines that the value of the item or benefit you received is not substantial and informs you that you can deduct your payment in full. Can i still e file my 2011 taxes The organization determines whether the value of an item or benefit is substantial by using Revenue Procedures 90-12 and 92-49 and the inflation adjustment in Revenue Procedure 2012–41. Can i still e file my 2011 taxes Written statement. Can i still e file my 2011 taxes   A qualified organization must give you a written statement if you make a payment of more than $75 that is partly a contribution and partly for goods or services. Can i still e file my 2011 taxes The statement must say you can deduct only the amount of your payment that is more than the value of the goods or services you received. Can i still e file my 2011 taxes It must also give you a good faith estimate of the value of those goods or services. Can i still e file my 2011 taxes   The organization can give you the statement either when it solicits or when it receives the payment from you. Can i still e file my 2011 taxes Exception. Can i still e file my 2011 taxes   An organization will not have to give you this statement if one of the following is true. Can i still e file my 2011 taxes The organization is: A governmental organization described in (5) under Types of Qualified Organizations , earlier, or An organization formed only for religious purposes, and the only benefit you receive is an intangible religious benefit (such as admission to a religious ceremony) that generally is not sold in commercial transactions outside the donative context. Can i still e file my 2011 taxes You receive only items whose value is not substantial as described under Token items , earlier. Can i still e file my 2011 taxes You receive only membership benefits that can be disregarded, as described under Membership fees or dues , earlier. Can i still e file my 2011 taxes Expenses Paid for Student Living With You You may be able to deduct some expenses of having a student live with you. Can i still e file my 2011 taxes You can deduct qualifying expenses for a foreign or American student who: Lives in your home under a written agreement between you and a qualified organization (defined later) as part of a program of the organization to provide educational opportunities for the student, Is not your relative (defined later) or dependent (also defined later), and Is a full-time student in the twelfth or any lower grade at a school in the United States. Can i still e file my 2011 taxes You can deduct up to $50 a month for each full calendar month the student lives with you. Can i still e file my 2011 taxes Any month when conditions (1) through (3) above are met for 15 or more days counts as a full month. Can i still e file my 2011 taxes Qualified organization. Can i still e file my 2011 taxes   For these purposes, a qualified organization can be any of the organizations described earlier under Types of Qualified Organizations , except those in (4) and (5). Can i still e file my 2011 taxes For example, if you are providing a home for a student as part of a state or local government program, you cannot deduct your expenses as charitable contributions. Can i still e file my 2011 taxes But see Foster parents under Out-of-Pocket Expenses in Giving Services, later, if you provide the home as a foster parent. Can i still e file my 2011 taxes Relative. Can i still e file my 2011 taxes   The term “relative” means any of the following persons. Can i still e file my 2011 taxes Your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). Can i still e file my 2011 taxes A legally adopted child is considered your child. Can i still e file my 2011 taxes Your brother, sister, half brother, half sister, stepbrother, or stepsister. Can i still e file my 2011 taxes Your father, mother, grandparent, or other direct ancestor. Can i still e file my 2011 taxes Your stepfather or stepmother. Can i still e file my 2011 taxes A son or daughter of your brother or sister. Can i still e file my 2011 taxes A brother or sister of your father or mother. Can i still e file my 2011 taxes Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. Can i still e file my 2011 taxes Dependent. Can i still e file my 2011 taxes   For this purpose, the term “dependent” means: A person you can claim as a dependent, or A person you could have claimed as a dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Can i still e file my 2011 taxes    Foreign students brought to this country under a qualified international education exchange program and placed in American homes for a temporary period generally are not U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes residents and cannot be claimed as dependents. Can i still e file my 2011 taxes Qualifying expenses. Can i still e file my 2011 taxes   You may be able to deduct the cost of books, tuition, food, clothing, transportation, medical and dental care, entertainment, and other amounts you actually spend for the well-being of the student. Can i still e file my 2011 taxes Expenses that do not qualify. Can i still e file my 2011 taxes   You cannot deduct depreciation on your home, the fair market value of lodging, and similar items not considered amounts actually spent by you. Can i still e file my 2011 taxes Nor can you deduct general household expenses, such as taxes, insurance, and repairs. Can i still e file my 2011 taxes Reimbursed expenses. Can i still e file my 2011 taxes   In most cases, you cannot claim a charitable contribution deduction if you are compensated or reimbursed for any part of the costs of having a student live with you. Can i still e file my 2011 taxes However, you may be able to claim a charitable contribution deduction for the unreimbursed portion of your expenses if you are reimbursed only for an extraordinary or one-time item, such as a hospital bill or vacation trip, you paid in advance at the request of the student's parents or the sponsoring organization. Can i still e file my 2011 taxes Mutual exchange program. Can i still e file my 2011 taxes   You cannot deduct the costs of a foreign student living in your home under a mutual exchange program through which your child will live with a family in a foreign country. Can i still e file my 2011 taxes Reporting expenses. Can i still e file my 2011 taxes   For a list of what you must file with your return if you deduct expenses for a student living with you, see Reporting expenses for student living with you under How To Report, later. Can i still e file my 2011 taxes Out-of-Pocket Expenses in Giving Services Table 2. Can i still e file my 2011 taxes Volunteers' Questions and Answers If you volunteer for a qualified organization, the following questions and answers may apply to you. Can i still e file my 2011 taxes All of the rules explained in this publication also apply. Can i still e file my 2011 taxes See, in particular, Out-of-Pocket Expenses in Giving Services . Can i still e file my 2011 taxes Question Answer I volunteer 6 hours a week in the office of a qualified organization. Can i still e file my 2011 taxes The receptionist is paid $10 an hour for the same work. Can i still e file my 2011 taxes Can I deduct $60 a week for my time? No, you cannot deduct the value of your time or services. Can i still e file my 2011 taxes  The office is 30 miles from my home. Can i still e file my 2011 taxes Can I deduct any of my car expenses for these trips? Yes, you can deduct the costs of gas and oil that are directly related to getting to and from the place where you volunteer. Can i still e file my 2011 taxes If you do not want to figure your actual costs, you can deduct 14 cents for each mile. Can i still e file my 2011 taxes I volunteer as a Red Cross nurse's aide at a hospital. Can i still e file my 2011 taxes Can I deduct the cost of the uniforms I must wear? Yes, you can deduct the cost of buying and cleaning your uniforms if the hospital is a qualified organization, the uniforms are not suitable for everyday use, and you must wear them when volunteering. Can i still e file my 2011 taxes I pay a babysitter to watch my children while I volunteer for a qualified organization. Can i still e file my 2011 taxes Can I deduct these costs? No, you cannot deduct payments for childcare expenses as a charitable contribution, even if you would be unable to volunteer without childcare. Can i still e file my 2011 taxes (If you have childcare expenses so you can work for pay, see Publication 503, Child and Dependent Care Expenses. Can i still e file my 2011 taxes ) Although you cannot deduct the value of your services given to a qualified organization, you may be able to deduct some amounts you pay in giving services to a qualified organization. Can i still e file my 2011 taxes The amounts must be: Unreimbursed, Directly connected with the services, Expenses you had only because of the services you gave, and Not personal, living, or family expenses. Can i still e file my 2011 taxes Table 2 contains questions and answers that apply to some individuals who volunteer their services. Can i still e file my 2011 taxes Underprivileged youths selected by charity. Can i still e file my 2011 taxes   You can deduct reasonable unreimbursed out-of-pocket expenses you pay to allow underprivileged youths to attend athletic events, movies, or dinners. Can i still e file my 2011 taxes The youths must be selected by a charitable organization whose goal is to reduce juvenile delinquency. Can i still e file my 2011 taxes Your own similar expenses in accompanying the youths are not deductible. Can i still e file my 2011 taxes Conventions. Can i still e file my 2011 taxes   If a qualified organization selects you to attend a convention as its representative, you can deduct your unreimbursed expenses for travel, including reasonable amounts for meals and lodging, while away from home overnight for the convention. Can i still e file my 2011 taxes However, see Travel , later. Can i still e file my 2011 taxes   You cannot deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. Can i still e file my 2011 taxes You also cannot deduct travel, meals and lodging, and other expenses for your spouse or children. Can i still e file my 2011 taxes   You cannot deduct your travel expenses in attending a church convention if you go only as a member of your church rather than as a chosen representative. Can i still e file my 2011 taxes You can, however, deduct unreimbursed expenses that are directly connected with giving services for your church during the convention. Can i still e file my 2011 taxes Uniforms. Can i still e file my 2011 taxes   You can deduct the cost and upkeep of uniforms that are not suitable for everyday use and that you must wear while performing donated services for a charitable organization. Can i still e file my 2011 taxes Foster parents. Can i still e file my 2011 taxes   You may be able to deduct as a charitable contribution some of the costs of being a foster parent (foster care provider) if you have no profit motive in providing the foster care and are not, in fact, making a profit. Can i still e file my 2011 taxes A qualified organization must select the individuals you take into your home for foster care. Can i still e file my 2011 taxes   You can deduct expenses that meet both of the following requirements. Can i still e file my 2011 taxes They are unreimbursed out-of-pocket expenses to feed, clothe, and care for the foster child. Can i still e file my 2011 taxes They are incurred primarily to benefit the qualified organization. Can i still e file my 2011 taxes   Unreimbursed expenses that you cannot deduct as charitable contributions may be considered support provided by you in determining whether you can claim the foster child as a dependent. Can i still e file my 2011 taxes For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Can i still e file my 2011 taxes Example. Can i still e file my 2011 taxes You cared for a foster child because you wanted to adopt her, not to benefit the agency that placed her in your home. Can i still e file my 2011 taxes Your unreimbursed expenses are not deductible as charitable contributions. Can i still e file my 2011 taxes Church deacon. Can i still e file my 2011 taxes   You can deduct as a charitable contribution any unreimbursed expenses you have while in a permanent diaconate program established by your church. Can i still e file my 2011 taxes These expenses include the cost of vestments, books, and transportation required in order to serve in the program as either a deacon candidate or an ordained deacon. Can i still e file my 2011 taxes Car expenses. Can i still e file my 2011 taxes   You can deduct as a charitable contribution any unreimbursed out-of-pocket expenses, such as the cost of gas and oil, directly related to the use of your car in giving services to a charitable organization. Can i still e file my 2011 taxes You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance. Can i still e file my 2011 taxes   If you do not want to deduct your actual expenses, you can use a standard mileage rate of 14 cents a mile to figure your contribution. Can i still e file my 2011 taxes   You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. Can i still e file my 2011 taxes   You must keep reliable written records of your car expenses. Can i still e file my 2011 taxes For more information, see Car expenses under Records To Keep, later. Can i still e file my 2011 taxes Travel. Can i still e file my 2011 taxes   Generally, you can claim a charitable contribution deduction for travel expenses necessarily incurred while you are away from home performing services for a charitable organization only if there is no significant element of personal pleasure, recreation, or vacation in the travel. Can i still e file my 2011 taxes This applies whether you pay the expenses directly or indirectly. Can i still e file my 2011 taxes You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses. Can i still e file my 2011 taxes   The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. Can i still e file my 2011 taxes Even if you enjoy the trip, you can take a charitable contribution deduction for your travel expenses if you are on duty in a genuine and substantial sense throughout the trip. Can i still e file my 2011 taxes However, if you have only nominal duties, or if for significant parts of the trip you do not have any duties, you cannot deduct your travel expenses. Can i still e file my 2011 taxes Example 1. Can i still e file my 2011 taxes You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. Can i still e file my 2011 taxes You are responsible for overseeing the setup of the camp and for providing adult supervision for other activities during the entire trip. Can i still e file my 2011 taxes You participate in the activities of the group and enjoy your time with them. Can i still e file my 2011 taxes You oversee the breaking of camp and you transport the group home. Can i still e file my 2011 taxes You can deduct your travel expenses. Can i still e file my 2011 taxes Example 2. Can i still e file my 2011 taxes You sail from one island to another and spend 8 hours a day counting whales and other forms of marine life. Can i still e file my 2011 taxes The project is sponsored by a charitable organization. Can i still e file my 2011 taxes In most circumstances, you cannot deduct your expenses. Can i still e file my 2011 taxes Example 3. Can i still e file my 2011 taxes You work for several hours each morning on an archeological dig sponsored by a charitable organization. Can i still e file my 2011 taxes The rest of the day is free for recreation and sightseeing. Can i still e file my 2011 taxes You cannot take a charitable contribution deduction even though you work very hard during those few hours. Can i still e file my 2011 taxes Example 4. Can i still e file my 2011 taxes You spend the entire day attending a charitable organization's regional meeting as a chosen representative. Can i still e file my 2011 taxes In the evening you go to the theater. Can i still e file my 2011 taxes You can claim your travel expenses as charitable contributions, but you cannot claim the cost of your evening at the theater. Can i still e file my 2011 taxes Daily allowance (per diem). Can i still e file my 2011 taxes   If you provide services for a charitable organization and receive a daily allowance to cover reasonable travel expenses, including meals and lodging while away from home overnight, you must include in income any part of the allowance that is more than your deductible travel expenses. Can i still e file my 2011 taxes You may be able to deduct any necessary travel expenses that are more than the allowance. Can i still e file my 2011 taxes Deductible travel expenses. Can i still e file my 2011 taxes   These include: Air, rail, and bus transportation, Out-of-pocket expenses for your car, Taxi fares or other costs of transportation between the airport or station and your hotel, Lodging costs, and The cost of meals. Can i still e file my 2011 taxes Because these travel expenses are not business-related, they are not subject to the same limits as business related expenses. Can i still e file my 2011 taxes For information on business travel expenses, see Travel in Publication 463, Travel, Entertainment, Gift, and Car Expenses. Can i still e file my 2011 taxes Expenses of Whaling Captains You may be able to deduct as a charitable contribution any reasonable and necessary whaling expenses you pay during the year to carry out sanctioned whaling activities. Can i still e file my 2011 taxes The deduction is limited to $10,000 a year. Can i still e file my 2011 taxes To claim the deduction, you must be recognized by the Alaska Eskimo Whaling Commission as a whaling captain charged with the responsibility of maintaining and carrying out sanctioned whaling activities. Can i still e file my 2011 taxes Sanctioned whaling activities are subsistence bowhead whale hunting activities conducted under the management plan of the Alaska Eskimo Whaling Commission. Can i still e file my 2011 taxes Whaling expenses include expenses for: Acquiring and maintaining whaling boats, weapons, and gear used in sanctioned whaling activities, Supplying food for the crew and other provisions for carrying out these activities, and Storing and distributing the catch from these activities. Can i still e file my 2011 taxes You must keep records showing the time, place, date, amount, and nature of the expenses. Can i still e file my 2011 taxes For details, see Revenue Procedure 2006-50, which is on page 944 of Internal Revenue Bulletin 2006-47 at www. Can i still e file my 2011 taxes irs. Can i still e file my 2011 taxes gov/pub/irs-irbs/irb06-47. Can i still e file my 2011 taxes pdf. Can i still e file my 2011 taxes Contributions You Cannot Deduct There are some contributions you cannot deduct and others you can deduct only in part. Can i still e file my 2011 taxes You cannot deduct as a charitable contribution: A contribution to a specific individual, A contribution to a nonqualified organization, The part of a contribution from which you receive or expect to receive a benefit, The value of your time or services, Your personal expenses, A qualified charitable distribution from an individual retirement arrangement (IRA), Appraisal fees, Certain contributions to donor-advised funds, or Certain contributions of partial interests in property. Can i still e file my 2011 taxes Detailed discussions of these items follow. Can i still e file my 2011 taxes Contributions to Individuals You cannot deduct contributions to specific individuals, including the following. Can i still e file my 2011 taxes Contributions to fraternal societies made for the purpose of paying medical or burial expenses of members. Can i still e file my 2011 taxes Contributions to individuals who are needy or worthy. Can i still e file my 2011 taxes You cannot deduct these contributions even if you make them to a qualified organization for the benefit of a specific person. Can i still e file my 2011 taxes But you can deduct a contribution to a qualified organization that helps needy or worthy individuals if you do not indicate that your contribution is for a specific person. Can i still e file my 2011 taxes Example. Can i still e file my 2011 taxes You can deduct contributions to a qualified organization for flood relief, hurricane relief, or other disaster relief. Can i still e file my 2011 taxes However, you cannot deduct contributions earmarked for relief of a particular individual or family. Can i still e file my 2011 taxes Payments to a member of the clergy that can be spent as he or she wishes, such as for personal expenses. Can i still e file my 2011 taxes Expenses you paid for another person who provided services to a qualified organization. Can i still e file my 2011 taxes Example. Can i still e file my 2011 taxes Your son does missionary work. Can i still e file my 2011 taxes You pay his expenses. Can i still e file my 2011 taxes You cannot claim a deduction for your son's unreimbursed expenses related to his contribution of services. Can i still e file my 2011 taxes Payments to a hospital that are for a specific patient's care or for services for a specific patient. Can i still e file my 2011 taxes You cannot deduct these payments even if the hospital is operated by a city, state, or other qualified organization. Can i still e file my 2011 taxes Contributions to Nonqualified Organizations You cannot deduct contributions to organizations that are not qualified to receive tax-deductible contributions, including the following. Can i still e file my 2011 taxes Certain state bar associations if: The bar is not a political subdivision of a state, The bar has private, as well as public, purposes, such as promoting the professional interests of members, and Your contribution is unrestricted and can be used for private purposes. Can i still e file my 2011 taxes Chambers of commerce and other business leagues or organizations. Can i still e file my 2011 taxes Civic leagues and associations. Can i still e file my 2011 taxes Communist organizations. Can i still e file my 2011 taxes Country clubs and other social clubs. Can i still e file my 2011 taxes Foreign organizations other than certain Canadian, Israeli, or Mexican charitable organizations. Can i still e file my 2011 taxes (See Canadian charities , Mexican charities , and Israeli charities under Organizations That Qualify To Receive Deductible Contributions, earlier. Can i still e file my 2011 taxes ) Also, you cannot deduct a contribution you made to any qualifying organization if the contribution is earmarked to go to a foreign organization. Can i still e file my 2011 taxes However, certain contributions to a qualified organization for use in a program conducted by a foreign charity may be deductible as long as they are not earmarked to go to the foreign charity. Can i still e file my 2011 taxes For the contribution to be deductible, the qualified organization must approve the program as furthering its own exempt purposes and must keep control over the use of the contributed funds. Can i still e file my 2011 taxes The contribution is also deductible if the foreign charity is only an administrative arm of the qualified organization. Can i still e file my 2011 taxes Homeowners' associations. Can i still e file my 2011 taxes Labor unions. Can i still e file my 2011 taxes But you may be able to deduct union dues as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit, on Schedule A (Form 1040). Can i still e file my 2011 taxes See Publication 529, Miscellaneous Deductions. Can i still e file my 2011 taxes Political organizations and candidates. Can i still e file my 2011 taxes Contributions From Which You Benefit If you receive or expect to receive a financial or economic benefit as a result of making a contribution to a qualified organization, you cannot deduct the part of the contribution that represents the value of the benefit you receive. Can i still e file my 2011 taxes See Contributions From Which You Benefit under Contributions You Can Deduct, earlier. Can i still e file my 2011 taxes These contributions include the following. Can i still e file my 2011 taxes Contributions for lobbying. Can i still e file my 2011 taxes This includes amounts you earmark for use in, or in connection with, influencing specific legislation. Can i still e file my 2011 taxes Contributions to a retirement home for room, board, maintenance, or admittance. Can i still e file my 2011 taxes Also, if the amount of your contribution depends on the type or size of apartment you will occupy, it is not a charitable contribution. Can i still e file my 2011 taxes Costs of raffles, bingo, lottery, etc. Can i still e file my 2011 taxes You cannot deduct as a charitable contribution amounts you pay to buy raffle or lottery tickets or to play bingo or other games of chance. Can i still e file my 2011 taxes For information on how to report gambling winnings and losses, see Deductions Not Subject to the 2% Limit in Publication 529. Can i still e file my 2011 taxes Dues to fraternal orders and similar groups. Can i still e file my 2011 taxes However, see Membership fees or dues under Contributions From Which You Benefit, earlier. Can i still e file my 2011 taxes Tuition, or amounts you pay instead of tuition. Can i still e file my 2011 taxes You cannot deduct as a charitable contribution amounts you pay as tuition even if you pay them for children to attend parochial schools or qualifying nonprofit daycare centers. Can i still e file my 2011 taxes You also cannot deduct any fixed amount you must pay in addition to, or instead of, tuition to enroll in a private school, even if it is designated as a “donation. Can i still e file my 2011 taxes ” Contributions connected with split-dollar insurance arrangements. Can i still e file my 2011 taxes You cannot deduct any part of a contribution to a charitable organization if, in connection with the contribution, the organization directly or indirectly pays, has paid, or is expected to pay any premium on any life insurance, annuity, or endowment contract for which you, any member of your family, or any other person chosen by you (other than a qualified charitable organization) is a beneficiary. Can i still e file my 2011 taxes Example. Can i still e file my 2011 taxes You donate money to a charitable organization. Can i still e file my 2011 taxes The charity uses the money to purchase a cash value life insurance policy. Can i still e file my 2011 taxes The beneficiaries under the insurance policy include members of your family. Can i still e file my 2011 taxes Even though the charity may eventually get some benefit out of the insurance policy, you cannot deduct any part of the donation. Can i still e file my 2011 taxes Qualified Charitable Distributions A qualified charitable distribution (QCD) is a distribution made directly by the trustee of your individual retirement arrangement (IRA), other than a SEP or SIMPLE IRA, to certain qualified organizations. Can i still e file my 2011 taxes You must have been at least age 70½ when the distribution was made. Can i still e file my 2011 taxes Your total QCDs for the year cannot be more than $100,000. Can i still e file my 2011 taxes If all the requirements are met, a QCD is nontaxable, but you cannot claim a charitable contribution deduction for a QCD. Can i still e file my 2011 taxes See Publication 590, Individual Retirement Arrangements (IRAs), for more information about QCDs. Can i still e file my 2011 taxes Value of Time or Services You cannot deduct the value of your time or services, including: Blood donations to the American Red Cross or to blood banks, and The value of income lost while you work as an unpaid volunteer for a qualified organization. Can i still e file my 2011 taxes Personal Expenses You cannot deduct personal, living, or family expenses, such as the following items. Can i still e file my 2011 taxes The cost of meals you eat while you perform services for a qualified organization, unless it is necessary for you to be away from home overnight while performing the services. Can i still e file my 2011 taxes Adoption expenses, including fees paid to an adoption agency and the costs of keeping a child in your home before adoption is final. Can i still e file my 2011 taxes However, you may be able to claim a tax credit for these expenses. Can i still e file my 2011 taxes Also, you may be able to exclude from your gross income amounts paid or reimbursed by your employer for your adoption expenses. Can i still e file my 2011 taxes See Form 8839, Qualified Adoption Expenses, and its instructions, for more information. Can i still e file my 2011 taxes You also may be able to claim an exemption for the child. Can i still e file my 2011 taxes See Exemptions for Dependents in Publication 501 for more information. Can i still e file my 2011 taxes Appraisal Fees You cannot deduct as a charitable contribution any fees you pay to find the fair market value of donated property. Can i still e file my 2011 taxes But you can claim them, subject to the 2%-of-adjusted-gross-income limit, as a miscellaneous itemized deduction on Schedule A (Form 1040). Can i still e file my 2011 taxes See Deductions Subject to the 2% Limit in Publication 529 for more information. Can i still e file my 2011 taxes Contributions to Donor-Advised Funds You cannot deduct a contribution to a donor-advised fund if: The qualified organization that sponsors the fund is a war veterans' organization, a fraternal society, or a nonprofit cemetery company, or You do not have an acknowledgment from that sponsoring organization that it has exclusive legal control over the assets contributed. Can i still e file my 2011 taxes There are also other circumstances in which you cannot deduct your contribution to a donor-advised fund. Can i still e file my 2011 taxes Generally, a donor-advised fund is a fund or account in which a donor can, because of being a donor, advise the fund how to distribute or invest amounts held in the fund. Can i still e file my 2011 taxes For details, see Internal Revenue Code section 170(f)(18). Can i still e file my 2011 taxes Partial Interest in Property Generally, you cannot deduct a contribution of less than your entire interest in property. Can i still e file my 2011 taxes For details, see Partial Interest in Property under Contributions of Property, later. Can i still e file my 2011 taxes Contributions of Property If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. Can i still e file my 2011 taxes However, if the property has increased in value, you may have to make some adjustments to the amount of your deduction. Can i still e file my 2011 taxes See Giving Property That Has Increased in Value , later. Can i still e file my 2011 taxes For information about the records you must keep and the information you must furnish with your return if you donate property, see Records To Keep and How To Report , later. Can i still e file my 2011 taxes Contributions Subject to Special Rules Special rules apply if you contribute: Clothing or household items, A car, boat, or airplane, Taxidermy property, Property subject to a debt, A partial interest in property, A fractional interest in tangible personal property, A qualified conservation contribution, A future interest in tangible personal property, Inventory from your business, or A patent or other intellectual property. Can i still e file my 2011 taxes These special rules are described next. Can i still e file my 2011 taxes Clothing and Household Items You cannot take a deduction for clothing or household items you donate unless the clothing or household items are in good used condition or better. Can i still e file my 2011 taxes Exception. Can i still e file my 2011 taxes   You can take a deduction for a contribution of an item of clothing or a household item that is not in good used condition or better if you deduct more than $500 for it and include a qualified appraisal of it with your return. Can i still e file my 2011 taxes Household items. Can i still e file my 2011 taxes   Household items include: Furniture and furnishings, Electronics, Appliances, Linens, and Other similar items. Can i still e file my 2011 taxes   Household items do not include: Food, Paintings, antiques, and other objects of art, Jewelry and gems, and Collections. Can i still e file my 2011 taxes Fair market value. Can i still e file my 2011 taxes   To determine the fair market value of these items, use the rules under Determining Fair Market Value , later. Can i still e file my 2011 taxes Cars, Boats, and Airplanes The following rules apply to any donation of a qualified vehicle. Can i still e file my 2011 taxes A qualified vehicle is: A car or any motor vehicle manufactured mainly for use on public streets, roads, and highways, A boat, or An airplane. Can i still e file my 2011 taxes Deduction more than $500. Can i still e file my 2011 taxes   If you donate a qualified vehicle with a claimed fair market value of more than $500, you can deduct the smaller of: The gross proceeds from the sale of the vehicle by the organization, or The vehicle's fair market value on the date of the contribution. Can i still e file my 2011 taxes If the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to figure the deductible amount, as described under Giving Property That Has Increased in Value , later. Can i still e file my 2011 taxes Form 1098-C. Can i still e file my 2011 taxes   You must attach to your return Copy B of the Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, (or other statement containing the same information as Form 1098-C) you received from the organization. Can i still e file my 2011 taxes The Form 1098-C (or other statement) will show the gross proceeds from the sale of the vehicle. Can i still e file my 2011 taxes   If you e-file your return, you must: Attach Copy B of Form 1098-C to Form 8453, U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes Individual Income Tax Transmittal for an IRS e-file Return, and mail the forms to the IRS, or Include Copy B of Form 1098-C as a pdf attachment if your software program allows it. Can i still e file my 2011 taxes   If you do not attach Form 1098-C (or other statement), you cannot deduct your contribution. Can i still e file my 2011 taxes    You must get Form 1098-C (or other statement) within 30 days of the sale of the vehicle. Can i still e file my 2011 taxes But if exception 1 or 2 (described later) applies, you must get Form 1098-C (or other statement) within 30 days of your donation. Can i still e file my 2011 taxes Filing deadline approaching and still no Form 1098-C. Can i still e file my 2011 taxes   If the filing deadline is approaching and you still do not have a Form 1098-C, you have two choices. Can i still e file my 2011 taxes Request an automatic 6-month extension of time to file your return. Can i still e file my 2011 taxes You can get this extension by filing Form 4868, Application for Automatic Extension of Time To File U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes Individual Income Tax Return. Can i still e file my 2011 taxes For more information, see the instructions for Form 4868. Can i still e file my 2011 taxes File the return on time without claiming the deduction for the qualified vehicle. Can i still e file my 2011 taxes After receiving the Form 1098-C, file an amended return, Form 1040X, Amended U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes Individual Income Tax Return, claiming the deduction. Can i still e file my 2011 taxes Attach Copy B of Form 1098-C (or other statement) to the amended return. Can i still e file my 2011 taxes Exceptions. Can i still e file my 2011 taxes   There are two exceptions to the rules just described for deductions of more than $500. Can i still e file my 2011 taxes Exception 1—vehicle used or improved by organization. Can i still e file my 2011 taxes   If the qualified organization makes a significant intervening use of or material improvement to the vehicle before transferring it, you generally can deduct the vehicle's fair market value at the time of the contribution. Can i still e file my 2011 taxes But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. Can i still e file my 2011 taxes The Form 1098-C (or other statement) will show whether this exception applies. Can i still e file my 2011 taxes    Exception 2—vehicle given or sold to needy individual. Can i still e file my 2011 taxes   If the qualified organization will give the vehicle, or sell it for a price well below fair market value, to a needy individual to further the organization's charitable purpose, you generally can deduct the vehicle's fair market value at the time of the contribution. Can i still e file my 2011 taxes But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. Can i still e file my 2011 taxes The Form 1098-C (or other statement) will show whether this exception applies. Can i still e file my 2011 taxes   This exception does not apply if the organization sells the vehicle at auction. Can i still e file my 2011 taxes In that case, you cannot deduct the vehicle's fair market value. Can i still e file my 2011 taxes Example. Can i still e file my 2011 taxes Anita donates a used car to a qualified organization. Can i still e file my 2011 taxes She bought it 3 years ago for $9,000. Can i still e file my 2011 taxes A used car guide shows the fair market value for this type of car is $6,000. Can i still e file my 2011 taxes However, Anita gets a Form 1098-C from the organization showing the car was sold for $2,900. Can i still e file my 2011 taxes Neither exception 1 nor exception 2 applies. Can i still e file my 2011 taxes If Anita itemizes her deductions, she can deduct $2,900 for her donation. Can i still e file my 2011 taxes She must attach Form 1098-C and Form 8283 to her return. Can i still e file my 2011 taxes Deduction $500 or less. Can i still e file my 2011 taxes   If the qualified organization sells the vehicle for $500 or less and exceptions 1 and 2 do not apply, you can deduct the smaller of: $500, or The vehicle's fair market value on the date of the contribution. Can i still e file my 2011 taxes But if the vehicle's fair market value was more than your cost or other basis, you may have to reduce the fair market value to get the deductible amount, as described under Giving Property That Has Increased in Value , later. Can i still e file my 2011 taxes   If the vehicle's fair market value is at least $250 but not more than $500, you must have a written statement from the qualified organization acknowledging your donation. Can i still e file my 2011 taxes The statement must contain the information and meet the tests for an acknowledgment described under Contributions of $250 or More under Records To Keep, later. Can i still e file my 2011 taxes Fair market value. Can i still e file my 2011 taxes   To determine a vehicle's fair market value, use the rules described under Determining Fair Market Value , later. Can i still e file my 2011 taxes Donations of inventory. Can i still e file my 2011 taxes   The vehicle donation rules just described do not apply to donations of inventory. Can i still e file my 2011 taxes For example, these rules do not apply if you are a car dealer who donates a car you had been holding for sale to customers. Can i still e file my 2011 taxes See Inventory , later. Can i still e file my 2011 taxes Taxidermy Property If you donate taxidermy property to a qualified organization, your deduction is limited to your basis in the property or its fair market value, whichever is less. Can i still e file my 2011 taxes This applies if you prepared, stuffed, or mounted the property or paid or incurred the cost of preparing, stuffing, or mounting the property. Can i still e file my 2011 taxes Your basis for this purpose includes only the cost of preparing, stuffing, and mounting the property. Can i still e file my 2011 taxes Your basis does not include transportation or travel costs. Can i still e file my 2011 taxes It also does not include the direct or indirect costs for hunting or killing an animal, such as equipment costs. Can i still e file my 2011 taxes In addition, it does not include the value of your time. Can i still e file my 2011 taxes Taxidermy property means any work of art that: Is the reproduction or preservation of an animal, in whole or in part, Is prepared, stuffed, or mounted to recreate one or more characteristics of the animal, and Contains a part of the body of the dead animal. Can i still e file my 2011 taxes Property Subject to a Debt If you contribute property subject to a debt (such as a mortgage), you must reduce the fair market value of the property by: Any allowable deduction for interest you paid (or will pay) that is attributable to any period after the contribution, and If the property is a bond, the lesser of: Any allowable deduction for interest you paid (or will pay) to buy or carry the bond that is attributable to any period before the contribution, or The interest, including bond discount, receivable on the bond that is attributable to any period before the contribution, and that is not includible in your income due to your accounting method. Can i still e file my 2011 taxes This prevents you from deducting the same amount as both investment interest and a charitable contribution. Can i still e file my 2011 taxes If the recipient (or another person) assumes the debt, you must also reduce the fair market value of the property by the amount of the outstanding debt assumed. Can i still e file my 2011 taxes The amount of the debt is also treated as an amount realized on the sale or exchange of property for purposes of figuring your taxable gain (if any). Can i still e file my 2011 taxes For more information, see Bargain Sales under Giving Property That Has Increased in Value, later. Can i still e file my 2011 taxes Partial Interest in Property Generally, you cannot deduct a charitable contribution of less than your entire interest in property. Can i still e file my 2011 taxes Right to use property. Can i still e file my 2011 taxes   A contribution of the right to use property is a contribution of less than your entire interest in that property and is not deductible. Can i still e file my 2011 taxes Example 1. Can i still e file my 2011 taxes You own a 10-story office building and donate rent-free use of the top floor to a charitable organization. Can i still e file my 2011 taxes Because you still own the building, you have contributed a partial interest in the property and cannot take a deduction for the contribution. Can i still e file my 2011 taxes Example 2. Can i still e file my 2011 taxes Mandy White owns a vacation home at the beach that she sometimes rents to others. Can i still e file my 2011 taxes For a fund-raising auction at her church, she donated the right to use the vacation home for 1 week. Can i still e file my 2011 taxes At the auction, the church received and accepted a bid from Lauren Green equal to the fair rental value of the home for 1 week. Can i still e file my 2011 taxes Mandy cannot claim a deduction because of the partial interest rule. Can i still e file my 2011 taxes Lauren cannot claim a deduction either, because she received a benefit equal to the amount of her payment. Can i still e file my 2011 taxes See Contributions From Which You Benefit , earlier. Can i still e file my 2011 taxes Exceptions. Can i still e file my 2011 taxes   You can deduct a charitable contribution of a partial interest in property only if that interest represents one of the following items. Can i still e file my 2011 taxes A remainder interest in your personal home or farm. Can i still e file my 2011 taxes A remainder interest is one that passes to a beneficiary after the end of an earlier interest in the property. Can i still e file my 2011 taxes Example. Can i still e file my 2011 taxes You keep the right to live in your home during your lifetime and give your church a remainder interest that begins upon your death. Can i still e file my 2011 taxes You can deduct the value of the remainder interest. Can i still e file my 2011 taxes An undivided part of your entire interest. Can i still e file my 2011 taxes This must consist of a part of every substantial interest or right you own in the property and must last as long as your interest in the property lasts. Can i still e file my 2011 taxes But see Fractional Interest in Tangible Personal Property , later. Can i still e file my 2011 taxes Example. Can i still e file my 2011 taxes You contribute voting stock to a qualified organization but keep the right to vote the stock. Can i still e file my 2011 taxes The right to vote is a substantial right in the stock. Can i still e file my 2011 taxes You have not contributed an undivided part of your entire interest and cannot deduct your contribution. Can i still e file my 2011 taxes A partial interest that would be deductible if transferred to certain types of trusts. Can i still e file my 2011 taxes A qualified conservation contribution (defined later). Can i still e file my 2011 taxes For information about how to figure the value of a contribution of a partial interest in property, see Partial Interest in Property Not in Trust in Publication 561. Can i still e file my 2011 taxes Fractional Interest in Tangible Personal Property You cannot deduct a charitable contribution of a fractional interest in tangible personal property unless all interests in the property are held immediately before the contribution by: You, or You and the qualifying organization receiving the contribution. Can i still e file my 2011 taxes If you make an additional contribution later, the fair market value of that contribution will be determined by using the smaller of: The fair market value of the property at the time of the initial contribution, or The fair market value of the property at the time of the additional contribution. Can i still e file my 2011 taxes Tangible personal property is defined later under Future Interest in Tangible Personal Property . Can i still e file my 2011 taxes A fractional interest in property is an undivided portion of your entire interest in the property. Can i still e file my 2011 taxes Example. Can i still e file my 2011 taxes An undivided one-quarter interest in a painting that entitles an art museum to possession of the painting for 3 months of each year is a fractional interest in the property. Can i still e file my 2011 taxes Recapture of deduction. Can i still e file my 2011 taxes   You must recapture your charitable contribution deduction by including it in your income if both of the following statements are true. Can i still e file my 2011 taxes You contributed a fractional interest in tangible personal property after August 17, 2006. Can i still e file my 2011 taxes You do not contribute the rest of your interests in the property to the original recipient or, if it no longer exists, another qualified organization on or before the earlier of: The date that is 10 years after the date of the initial contribution, or The date of your death. Can i still e file my 2011 taxes   Recapture is also required if the qualified organization has not taken substantial physical possession of the property and used it in a way related to the organization's purpose during the period beginning on the date of the initial contribution and ending on the earlier of: The date that is 10 years after the date of the initial contribution, or The date of your death. Can i still e file my 2011 taxes Additional tax. Can i still e file my 2011 taxes   If you must recapture your deduction, you must also pay interest and an additional tax equal to 10% of the amount recaptured. Can i still e file my 2011 taxes Qualified Conservation Contribution A qualified conservation contribution is a contribution of a qualified real property interest to a qualified organization to be used only for conservation purposes. Can i still e file my 2011 taxes Qualified organization. Can i still e file my 2011 taxes   For purposes of a qualified conservation contribution, a qualified organization is: A governmental unit, A publicly supported charity, or An organization controlled by, and operated for the exclusive benefit of, a governmental unit or a publicly supported charity. Can i still e file my 2011 taxes The organization also must have a commitment to protect the conservation purposes of the donation and must have the resources to enforce the restrictions. Can i still e file my 2011 taxes   A publicly supported charity is an organization of the type described in (1) under Types of Qualified Organizations , earlier, that normally receives a substantial part of its support, other than income from its exempt activities, from direct or indirect contributions from the general public or from governmental units. Can i still e file my 2011 taxes Qualified real property interest. Can i still e file my 2011 taxes   This is any of the following interests in real property. Can i still e file my 2011 taxes Your entire interest in real estate other than a mineral interest (subsurface oil, gas, or other minerals, and the right of access to these minerals). Can i still e file my 2011 taxes A remainder interest. Can i still e file my 2011 taxes A restriction (granted in perpetuity) on the use that may be made of the real property. Can i still e file my 2011 taxes Conservation purposes. Can i still e file my 2011 taxes   Your contribution must be made only for one of the following conservation purposes. Can i still e file my 2011 taxes Preserving land areas for outdoor recreation by, or for the education of, the general public. Can i still e file my 2011 taxes Protecting a relatively natural habitat of fish, wildlife, or plants, or a similar ecosystem. Can i still e file my 2011 taxes Preserving open space, including farmland and forest land, if it yields a significant public benefit. Can i still e file my 2011 taxes The open space must be preserved either for the scenic enjoyment of the general public or under a clearly defined federal, state, or local governmental conservation policy. Can i still e file my 2011 taxes Preserving a historically important land area or a certified historic structure. Can i still e file my 2011 taxes Building in registered historic district. Can i still e file my 2011 taxes   If a building in a registered historic district is a certified historic structure, a contribution of a qualified real property interest that is an easement or other restriction on the exterior of the building is deductible only if it meets all of the following conditions. Can i still e file my 2011 taxes The restriction must preserve the entire exterior of the building (including its front, sides, rear, and height) and must prohibit any change to the exterior of the building that is inconsistent with its historical character. Can i still e file my 2011 taxes You and the organization receiving the contribution must enter into a written agreement certifying, under penalty of perjury, that the organization: Is a qualified organization with a purpose of environmental protection, land conservation, open space preservation, or historic preservation, and Has the resources to manage and enforce the restriction and a commitment to do so. Can i still e file my 2011 taxes You must include with your return: A qualified appraisal, Photographs of the building's entire exterior, and A description of all restrictions on development of the building, such as zoning laws and restrictive covenants. Can i still e file my 2011 taxes   If you claimed the rehabilitation credit for the building for any of the 5 years before the year of the contribution, your charitable deduction is reduced. Can i still e file my 2011 taxes For more information, see Form 3468, Investment Credit, and Internal Revenue Code section 170(f)(14). Can i still e file my 2011 taxes   If you claim a deduction of more than $10,000, your deduction will not be allowed unless you pay a $500 filing fee. Can i still e file my 2011 taxes See Form 8283-V, Payment Voucher for Filing Fee Under Section 170(f)(13), and its instructions. Can i still e file my 2011 taxes You may be able to deduct the filing fee as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit, on Schedule A (Form 1040). Can i still e file my 2011 taxes See Deductions Subject to the 2% Limit in Publication 529 for more information. Can i still e file my 2011 taxes More information. Can i still e file my 2011 taxes   For information about determining the fair market value of qualified conservation contributions, see Publication 561. Can i still e file my 2011 taxes For information about the limits that apply to deductions for this type of contribution, see Limits on Deductions , later. Can i still e file my 2011 taxes For more information about qualified conservation contributions, see Regulations section 1. Can i still e file my 2011 taxes 170A-14. Can i still e file my 2011 taxes Future Interest in Tangible Personal Property You cannot deduct the value of a charitable contribution of a future interest in tangible personal property until all intervening interests in and rights to the actual possession or enjoyment of the property have either expired or been turned over to someone other than yourself, a related person, or a related organization. Can i still e file my 2011 taxes But see Fractional Interest in Tangible Personal Property , earlier, and Tangible personal property put to unrelated use , later. Can i still e file my 2011 taxes Related persons include your spouse, children, grandchildren, brothers, sisters, and parents. Can i still e file my 2011 taxes Related organizations may include a partnership or corporation in which you have an interest, or an estate or trust with which you have a connection. Can i still e file my 2011 taxes Tangible personal property. Can i still e file my 2011 taxes   This is any property, other than land or buildings, that can be seen or touched. Can i still e file my 2011 taxes It includes furniture, books, jewelry, paintings, and cars. Can i still e file my 2011 taxes Future interest. Can i still e file my 2011 taxes   This is any interest that is to begin at some future time, regardless of whether it is designated as a future interest under state law. Can i still e file my 2011 taxes Example. Can i still e file my 2011 taxes You own an antique car that you contribute to a museum. Can i still e file my 2011 taxes You give up ownership, but retain the right to keep the car in your garage with your personal collection. Can i still e file my 2011 taxes Because you keep an interest in the property, you cannot deduct the contribution. Can i still e file my 2011 taxes If you turn the car over to the museum in a later year, giving up all rights to its use, possession, and enjoyment, you can take a deduction for the contribution in that later year. Can i still e file my 2011 taxes Inventory If you contribute inventory (property you sell in the course of your business), the amount you can deduct is the smaller of its fair market value on the day you contributed it or its basis. Can i still e file my 2011 taxes The basis of contributed inventory is any cost incurred for the inventory in an earlier year that you would otherwise include in your opening inventory for the year of the contribution. Can i still e file my 2011 taxes You must remove the amount of your charitable contribution deduction from your opening inventory. Can i still e file my 2011 taxes It is not part of the cost of goods sold. Can i still e file my 2011 taxes If the cost of donated inventory is not included in your opening inventory, the inventory's basis is zero and you cannot claim a charitable contribution deduction. Can i still e file my 2011 taxes Treat the inventory's cost as you would ordinarily treat it under your method of accounting. Can i still e file my 2011 taxes For example, include the purchase price of inventory bought and donated in the same year in the cost of goods sold for that year. Can i still e file my 2011 taxes A special rule applies to certain donations of food inventory. Can i still e file my 2011 taxes See Food Inventory, later. Can i still e file my 2011 taxes Patents and Other Intellectual Property If you donate intellectual property to a qualified organization, your deduction is limited to the basis of the property or the fair market value of the property, whichever is smaller. Can i still e file my 2011 taxes Intellectual property means any of the following: Patents. Can i still e file my 2011 taxes Copyrights (other than a copyright described in Internal Revenue Code sections 1221(a)(3) or 1231(b)(1)(C)). Can i still e file my 2011 taxes Trademarks. Can i still e file my 2011 taxes Trade names. Can i still e file my 2011 taxes Trade secrets. Can i still e file my 2011 taxes Know-how. Can i still e file my 2011 taxes Software (other than software described in Internal Revenue Code section 197(e)(3)(A)(i)). Can i still e file my 2011 taxes Other similar property or applications or registrations of such property. Can i still e file my 2011 taxes Additional deduction based on income. Can i still e file my 2011 taxes   You may be able to claim additional charitable contribution deductions in the year of the contribution and years following, based on the income, if any, from the donated property. Can i still e file my 2011 taxes   The following table shows the percentage of income from the property that you can deduct for each of your tax years ending on or after the date of the contribution. Can i still e file my 2011 taxes In the table, “tax year 1,” for example, means your first tax year ending on or after the date of the contribution. Can i still e file my 2011 taxes However, you can take the additional deduction only to the extent the total of the amounts figured using this table is more than the amount of the deduction claimed for the original donation of the property. Can i still e file my 2011 taxes   After the legal life of the intellectual property ends, or after the 10th anniversary of the donation, whichever is earlier, no additional deduction is allowed. Can i still e file my 2011 taxes The additional deductions cannot be taken for intellectual property donated to certain private foundations. Can i still e file my 2011 taxes Tax year Deductible percentage 1 100% 2 100% 3 90% 4 80% 5 70% 6 60% 7 50% 8 40% 9 30% 10 20% 11 10% 12 10% Reporting requirements. Can i still e file my 2011 taxes   You must inform the organization at the time of the donation that you intend to treat the donation as a contribution subject to the provisions just discussed. Can i still e file my 2011 taxes   The organization is required to file an information return showing the income from the property, with a copy to you. Can i still e file my 2011 taxes This is done on Form 8899, Notice of Income From Donated Intellectual Property. Can i still e file my 2011 taxes Determining Fair Market Value This section discusses general guidelines for determining the fair market value of various types of donated property. Can i still e file my 2011 taxes Publication 561 contains a more complete discussion. Can i still e file my 2011 taxes Fair market value is the price at which property would change hands between a willing buyer and a willing seller, neither having to buy or sell, and both having reasonable knowledge of all the relevant facts. Can i still e file my 2011 taxes Used clothing. Can i still e file my 2011 taxes   The fair market value of used clothing and other personal items is usually far less than the price you paid for them. Can i still e file my 2011 taxes There are no fixed formulas or methods for finding the value of items of clothing. Can i still e file my 2011 taxes   You should claim as the value the price that buyers of used items actually pay in used clothing stores, such as consignment or thrift shops. Can i still e file my 2011 taxes      Also see Clothing and Household Items , earlier. Can i still e file my 2011 taxes Example. Can i still e file my 2011 taxes    Kristin donated a coat to a thrift store operated by her church. Can i still e file my 2011 taxes She paid $300 for the coat 3 years ago. Can i still e file my 2011 taxes Similar coats in the thrift store sell for $50. Can i still e file my 2011 taxes The fair market value of the coat is $50. Can i still e file my 2011 taxes Kristin's donation is limited to $50. Can i still e file my 2011 taxes Household items. Can i still e file my 2011 taxes   The fair market value of used household items, such as furniture, appliances, and linens, is usually much lower than the price paid when new. Can i still e file my 2011 taxes These items may have little or no market value because they are in a worn condition, out of style, or no longer useful. Can i still e file my 2011 taxes For these reasons, formulas (such as using a percentage of the cost to buy a new replacement item) are not acceptable in determining value. Can i still e file my 2011 taxes   You should support your valuation with photographs, canceled checks, receipts from your purchase of the items, or other evidence. Can i still e file my 2011 taxes Magazine or newspaper articles and photographs that describe the items and statements by the recipients of the items are also useful. Can i still e file my 2011 taxes Do not include any of this evidence with your tax return. Can i still e file my 2011 taxes   If the property is valuable because it is old or unique, see the discussion under Paintings, Antiques, and Other Objects of Art in Publication 561. Can i still e file my 2011 taxes   Also see Clothing and Household Items , earlier. Can i still e file my 2011 taxes Cars, boats, and airplanes. Can i still e file my 2011 taxes   If you contribute a car, boat, or airplane to a charitable organization, you must determine its fair market value. Can i still e file my 2011 taxes Boats. Can i still e file my 2011 taxes   Except for small, inexpensive boats, the valuation of boats should be based on an appraisal by a marine surveyor or appraiser because the physical condition is critical to the value. Can i still e file my 2011 taxes Cars. Can i still e file my 2011 taxes   Certain commercial firms and trade organizations publish used car pricing guides, commonly called “blue books,” containing complete dealer sale prices or dealer average prices for recent model years. Can i still e file my 2011 taxes The guides may be published monthly or seasonally, and for different regions of the country. Can i still e file my 2011 taxes These guides also provide estimates for adjusting for unusual equipment, unusual mileage, and physical condition. Can i still e file my 2011 taxes The prices are not “official” and these publications are not considered an appraisal of any specific donated property. Can i still e file my 2011 taxes But they do provide clues for making an appraisal and suggest relative prices for comparison with current sales and offerings in your area. Can i still e file my 2011 taxes   These publications are sometimes available from public libraries, or from the loan officer at a bank, credit union, or finance company. Can i still e file my 2011 taxes You can also find used car pricing information on the Internet. Can i still e file my 2011 taxes   To find the fair market value of a donated car, use the price listed in a used car guide for a private party sale, not the dealer retail value. Can i still e file my 2011 taxes However, the fair market value may be less if the car has engine trouble, body damage, high mileage, or any type of excessive wear. Can i still e file my 2011 taxes The fair market value of a donated car is the same as the price listed in a used car guide for a private party sale only if the guide lists a sales price for a car that is the same make, model, and year, sold in the same area, in the same condition, with the same or similar options or accessories, and with the same or similar warranties as the donated car. Can i still e file my 2011 taxes Example. Can i still e file my 2011 taxes You donate a used car in poor condition to a local high school for use by students studying car repair. Can i still e file my 2011 taxes A used car guide shows the dealer retail value for this type of car in poor condition is $1,600. Can i still e file my 2011 taxes However, the guide shows the price for a private party sale of the car is only $750. Can i still e file my 2011 taxes The fair market value of the car is considered to be $750. Can i still e file my 2011 taxes Large quantities. Can i still e file my 2011 taxes   If you contribute a large number of the same item, fair market value is the price at which comparable numbers of the item are being sold. Can i still e file my 2011 taxes Example. Can i still e file my 2011 taxes You purchase 500 bibles for $1,000. Can i still e file my 2011 taxes The person who sells them to you says the retail value of these bibles is $3,000. Can i still e file my 2011 taxes If you contribute the bibles to a qualified organization, you can claim a deduction only for the price at which similar numbers of the same bible are currently being sold. Can i still e file my 2011 taxes Your charitable contribution is $1,000, unless you can show that similar numbers of that bible wer
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The Can I Still E File My 2011 Taxes

Can i still e file my 2011 taxes Publication 502 - Main Content Table of Contents What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. Can i still e file my 2011 taxes How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Spouse Dependent Decedent What Medical Expenses Are Includible?Abortion Acupuncture Alcoholism Ambulance Annual Physical Examination Artificial Limb Artificial Teeth Bandages Birth Control Pills Body Scan Braille Books and Magazines Breast Pumps and Supplies Breast Reconstruction Surgery Capital Expenses Car Chiropractor Christian Science Practitioner Contact Lenses Crutches Dental Treatment Diagnostic Devices Disabled Dependent Care Expenses Drug Addiction Drugs Eye Exam Eyeglasses Eye Surgery Fertility Enhancement Founder's Fee Guide Dog or Other Service Animal Health Institute Health Maintenance Organization (HMO) Hearing Aids Home Care Home Improvements Hospital Services Insurance Premiums Intellectually and Developmentally Disabled, Special Home for Laboratory Fees Lactation Expenses Lead-Based Paint Removal Learning Disability Legal Fees Lifetime Care—Advance Payments Lodging Long-Term Care Meals Medical Conferences Medical Information Plan Medicines Nursing Home Nursing Services Operations Optometrist Organ Donors Osteopath Oxygen Physical Examination Pregnancy Test Kit Prosthesis Psychiatric Care Psychoanalysis Psychologist Special Education Sterilization Stop-Smoking Programs Surgery Telephone Television Therapy Transplants Transportation Trips Tuition Vasectomy Vision Correction Surgery Weight-Loss Program Wheelchair Wig X-ray What Expenses Are Not Includible?Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Controlled Substances Cosmetic Surgery Dancing Lessons Diaper Service Electrolysis or Hair Removal Flexible Spending Account Funeral Expenses Future Medical Care Hair Transplant Health Club Dues Health Coverage Tax Credit Health Savings Accounts Household Help Illegal Operations and Treatments Insurance Premiums Maternity Clothes Medical Savings Account (MSA) Medicines and Drugs From Other Countries Nonprescription Drugs and Medicines Nutritional Supplements Personal Use Items Swimming Lessons Teeth Whitening Veterinary Fees Weight-Loss Program How Do You Treat Reimbursements?Insurance Reimbursement How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Sale of Medical Equipment or Property Damages for Personal Injuries Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons COBRA Premium Assistance Health Coverage Tax CreditWho Can Take This Credit? Qualifying Family Member Qualified Health Insurance Nonqualified Health Insurance Eligible Coverage Month How To Take the Credit How To Get Tax HelpLow Income Taxpayer Clinics What Are Medical Expenses? Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. Can i still e file my 2011 taxes These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. Can i still e file my 2011 taxes They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. Can i still e file my 2011 taxes Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Can i still e file my 2011 taxes They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. Can i still e file my 2011 taxes 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. Can i still e file my 2011 taxes Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. Can i still e file my 2011 taxes 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. Can i still e file my 2011 taxes (But see Decedent under Whose Medical Expenses Can You Include, for an exception. Can i still e file my 2011 taxes ) If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Can i still e file my 2011 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. Can i still e file my 2011 taxes 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. Can i still e file my 2011 taxes If you did not claim a medical or dental expense that would have been deductible in an earlier year, you can file Form 1040X, Amended U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes Individual Income Tax Return, for the year in which you overlooked the expense. Can i still e file my 2011 taxes Do not claim the expense on this year's return. Can i still e file my 2011 taxes Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. Can i still e file my 2011 taxes You cannot include medical expenses that were paid by insurance companies or other sources. Can i still e file my 2011 taxes This is true whether the payments were made directly to you, to the patient, or to the provider of the medical services. Can i still e file my 2011 taxes Separate returns. Can i still e file my 2011 taxes   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. Can i still e file my 2011 taxes 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. Can i still e file my 2011 taxes Community property states. Can i still e file my 2011 taxes   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. Can i still e file my 2011 taxes Generally, each of you should include half the expenses. Can i still e file my 2011 taxes If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. Can i still e file my 2011 taxes If you live in a community property state and are not filing a joint return, see Publication 555, Community Property. Can i still e file my 2011 taxes 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. Can i still e file my 2011 taxes But if either you or your spouse was born before January 2, 1949, you can deduct the amount of your medical and dental expenses that is more than 7. Can i still e file my 2011 taxes 5% of your AGI. Can i still e file my 2011 taxes Example. Can i still e file my 2011 taxes You are unmarried and were born after January 2, 1949, and your AGI is $40,000, 10% of which is $4,000. Can i still e file my 2011 taxes You paid medical expenses of $2,500. Can i still e file my 2011 taxes You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. Can i still e file my 2011 taxes 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. Can i still e file my 2011 taxes There are different rules for decedents and for individuals who are the subject of multiple support agreements. Can i still e file my 2011 taxes See Support claimed under a multiple support agreement , later under Qualifying Relative. Can i still e file my 2011 taxes Spouse You can include medical expenses you paid for your spouse. Can i still e file my 2011 taxes 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. Can i still e file my 2011 taxes Example 1. Can i still e file my 2011 taxes Mary received medical treatment before she married Bill. Can i still e file my 2011 taxes Bill paid for the treatment after they married. Can i still e file my 2011 taxes Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. Can i still e file my 2011 taxes If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. Can i still e file my 2011 taxes Mary would include the amounts she paid during the year in her separate return. Can i still e file my 2011 taxes If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. Can i still e file my 2011 taxes Example 2. Can i still e file my 2011 taxes This year, John paid medical expenses for his wife Louise, who died last year. Can i still e file my 2011 taxes John married Belle this year and they file a joint return. Can i still e file my 2011 taxes 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. Can i still e file my 2011 taxes Dependent You can include medical expenses you paid for your dependent. Can i still e file my 2011 taxes 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. Can i still e file my 2011 taxes A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. Can i still e file my 2011 taxes The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes citizen or national or a resident of the United States, Canada, or Mexico. Can i still e file my 2011 taxes If your qualifying child was adopted, see Exception for adopted child , later. Can i still e file my 2011 taxes 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. Can i still e file my 2011 taxes Exception for adopted child. Can i still e file my 2011 taxes   If you are a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes citizen or national and your adopted child lived with you as a member of your household for 2013, that child does not have to be a U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes citizen or national, or a resident of the United States, Canada, or Mexico. Can i still e file my 2011 taxes Qualifying Child A qualifying child is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a full-time student, and younger than you (or your spouse, if filing jointly), or Any age and permanently and totally disabled, Lived with you for more than half of 2013, Did not provide over half of his or her own support for 2013, and Did not file a joint return, other than to claim a refund. Can i still e file my 2011 taxes Adopted child. Can i still e file my 2011 taxes   A legally adopted child is treated as your own child. Can i still e file my 2011 taxes This child includes a child lawfully placed with you for legal adoption. Can i still e file my 2011 taxes   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. Can i still e file my 2011 taxes   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. Can i still e file my 2011 taxes   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. Can i still e file my 2011 taxes    You may be able to take a credit for other expenses related to an adoption. Can i still e file my 2011 taxes See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Can i still e file my 2011 taxes Child of divorced or separated parents. Can i still e file my 2011 taxes   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. Can i still e file my 2011 taxes 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. Can i still e file my 2011 taxes This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). Can i still e file my 2011 taxes Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, or foster child, or a descendant of any of them (for example, your grandchild), Brother, sister, half brother, half sister, or a son or daughter of any of them, Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle), Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law, Who was not a qualifying child (see Qualifying Child, earlier) of any taxpayer for 2013, and For whom you provided over half of the support in 2013. Can i still e file my 2011 taxes But see Child of divorced or separated parents , earlier, Support claimed under a multiple support agreement, next, and Kidnapped child under Qualifying Relative in Publication 501. Can i still e file my 2011 taxes Support claimed under a multiple support agreement. Can i still e file my 2011 taxes   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. Can i still e file my 2011 taxes 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. Can i still e file my 2011 taxes   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. Can i still e file my 2011 taxes However, you can include the entire unreimbursed amount you paid for medical expenses. Can i still e file my 2011 taxes Example. Can i still e file my 2011 taxes You and your three brothers each provide one-fourth of your mother's total support. Can i still e file my 2011 taxes Under a multiple support agreement, you treat your mother as your dependent. Can i still e file my 2011 taxes You paid all of her medical expenses. Can i still e file my 2011 taxes Your brothers repaid you for three-fourths of these expenses. Can i still e file my 2011 taxes In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. Can i still e file my 2011 taxes Your brothers cannot include any part of the expenses. Can i still e file my 2011 taxes 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. Can i still e file my 2011 taxes 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. Can i still e file my 2011 taxes This includes expenses for the decedent's spouse and dependents as well as for the decedent. Can i still e file my 2011 taxes 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. Can i still e file my 2011 taxes The expenses must be paid within the 1-year period beginning with the day after the date of death. Can i still e file my 2011 taxes 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. Can i still e file my 2011 taxes 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. Can i still e file my 2011 taxes What if the decedent's return had been filed and the medical expenses were not included?   Form 1040X can be filed for the year or years the expenses are treated as paid, unless the period for filing an amended return for that year has passed. Can i still e file my 2011 taxes Generally, an amended return must be filed within 3 years of the date the original return was filed, or within 2 years from the time the tax was paid, whichever date is later. Can i still e file my 2011 taxes Example. Can i still e file my 2011 taxes John properly filed his 2012 income tax return. Can i still e file my 2011 taxes He died in 2013 with unpaid medical expenses of $1,500 from 2012 and $1,800 in 2013. Can i still e file my 2011 taxes If the expenses are paid within the 1-year period, his survivor or personal representative can file an amended return for 2012 claiming a deduction based on the $1,500 medical expenses. Can i still e file my 2011 taxes The $1,800 of medical expenses from 2013 can be included on the decedent's final return for 2013. Can i still e file my 2011 taxes 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. Can i still e file my 2011 taxes 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. Can i still e file my 2011 taxes What Medical Expenses Are Includible? Following is a list of items that you can include in figuring your medical expense deduction. Can i still e file my 2011 taxes The items are listed in alphabetical order. Can i still e file my 2011 taxes This list does not include all possible medical expenses. Can i still e file my 2011 taxes To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. Can i still e file my 2011 taxes Abortion You can include in medical expenses the amount you pay for a legal abortion. Can i still e file my 2011 taxes Acupuncture You can include in medical expenses the amount you pay for acupuncture. Can i still e file my 2011 taxes Alcoholism You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for alcohol addiction. Can i still e file my 2011 taxes This includes meals and lodging provided by the center during treatment. Can i still e file my 2011 taxes You can also include in medical expenses amounts you pay for transportation to and from Alcoholics Anonymous meetings in your community if the attendance is pursuant to medical advice that membership in Alcoholics Anonymous is necessary for the treatment of a disease involving the excessive use of alcoholic liquors. Can i still e file my 2011 taxes Ambulance You can include in medical expenses amounts you pay for ambulance service. Can i still e file my 2011 taxes Annual Physical Examination See Physical Examination , later. Can i still e file my 2011 taxes Artificial Limb You can include in medical expenses the amount you pay for an artificial limb. Can i still e file my 2011 taxes Artificial Teeth You can include in medical expenses the amount you pay for artificial teeth. Can i still e file my 2011 taxes Bandages You can include in medical expenses the cost of medical supplies such as bandages. Can i still e file my 2011 taxes Birth Control Pills You can include in medical expenses the amount you pay for birth control pills prescribed by a doctor. Can i still e file my 2011 taxes Body Scan You can include in medical expenses the cost of an electronic body scan. Can i still e file my 2011 taxes Braille Books and Magazines You can include in medical expenses the part of the cost of Braille books and magazines for use by a visually impaired person that is more than the cost of regular printed editions. Can i still e file my 2011 taxes Breast Pumps and Supplies You can include in medical expenses the cost of breast pumps and supplies that assist lactation. Can i still e file my 2011 taxes Breast Reconstruction Surgery You can include in medical expenses the amounts you pay for breast reconstruction surgery, as well as breast prosthesis, following a mastectomy for cancer. Can i still e file my 2011 taxes See Cosmetic Surgery , later. Can i still e file my 2011 taxes Capital Expenses You can include in medical expenses amounts you pay for special equipment installed in a home, or for improvements, if their main purpose is medical care for you, your spouse, or your dependent. Can i still e file my 2011 taxes The cost of permanent improvements that increase the value of your property may be partly included as a medical expense. Can i still e file my 2011 taxes The cost of the improvement is reduced by the increase in the value of your property. Can i still e file my 2011 taxes The difference is a medical expense. Can i still e file my 2011 taxes If the value of your property is not increased by the improvement, the entire cost is included as a medical expense. Can i still e file my 2011 taxes Certain improvements made to accommodate a home to your disabled condition, or that of your spouse or your dependents who live with you, do not usually increase the value of the home and the cost can be included in full as medical expenses. Can i still e file my 2011 taxes These improvements include, but are not limited to, the following items. Can i still e file my 2011 taxes Constructing entrance or exit ramps for your home. Can i still e file my 2011 taxes Widening doorways at entrances or exits to your home. Can i still e file my 2011 taxes Widening or otherwise modifying hallways and interior doorways. Can i still e file my 2011 taxes Installing railings, support bars, or other modifications to bathrooms. Can i still e file my 2011 taxes Lowering or modifying kitchen cabinets and equipment. Can i still e file my 2011 taxes Moving or modifying electrical outlets and fixtures. Can i still e file my 2011 taxes Installing porch lifts and other forms of lifts (but elevators generally add value to the house). Can i still e file my 2011 taxes Modifying fire alarms, smoke detectors, and other warning systems. Can i still e file my 2011 taxes Modifying stairways. Can i still e file my 2011 taxes Adding handrails or grab bars anywhere (whether or not in bathrooms). Can i still e file my 2011 taxes Modifying hardware on doors. Can i still e file my 2011 taxes Modifying areas in front of entrance and exit doorways. Can i still e file my 2011 taxes Grading the ground to provide access to the residence. Can i still e file my 2011 taxes Only reasonable costs to accommodate a home to a disabled condition are considered medical care. Can i still e file my 2011 taxes Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. Can i still e file my 2011 taxes Capital expense worksheet. Can i still e file my 2011 taxes   Use Worksheet A to figure the amount of your capital expense to include in your medical expenses. Can i still e file my 2011 taxes Worksheet A. Can i still e file my 2011 taxes Capital Expense Worksheet Instructions: Use this worksheet to figure the amount, if any, of your medical expenses due to a home improvement. Can i still e file my 2011 taxes 1. Can i still e file my 2011 taxes Enter the amount you paid for the home improvement 1. Can i still e file my 2011 taxes   2. Can i still e file my 2011 taxes Enter the value of your home immediately after the improvement 2. Can i still e file my 2011 taxes       3. Can i still e file my 2011 taxes Enter the value of your home immediately before the improvement 3. Can i still e file my 2011 taxes       4. Can i still e file my 2011 taxes Subtract line 3 from line 2. Can i still e file my 2011 taxes This is the increase in the value of your home due to the improvement 4. Can i still e file my 2011 taxes     • If line 4 is more than or equal to line 1, you have no medical expenses due to the home improvement; stop here. Can i still e file my 2011 taxes       • If line 4 is less than line 1, go to line 5. Can i still e file my 2011 taxes     5. Can i still e file my 2011 taxes Subtract line 4 from line 1. Can i still e file my 2011 taxes These are your medical expenses due to the home improvement 5. Can i still e file my 2011 taxes   Operation and upkeep. Can i still e file my 2011 taxes   Amounts you pay for operation and upkeep of a capital asset qualify as medical expenses, as long as the main reason for them is medical care. Can i still e file my 2011 taxes This rule applies even if none or only part of the original cost of the capital asset qualified as a medical care expense. Can i still e file my 2011 taxes Improvements to property rented by a person with a disability. Can i still e file my 2011 taxes   Amounts paid to buy and install special plumbing fixtures for a person with a disability, mainly for medical reasons, in a rented house are medical expenses. Can i still e file my 2011 taxes Example. Can i still e file my 2011 taxes John has arthritis and a heart condition. Can i still e file my 2011 taxes He cannot climb stairs or get into a bathtub. Can i still e file my 2011 taxes On his doctor's advice, he installs a bathroom with a shower stall on the first floor of his two-story rented house. Can i still e file my 2011 taxes The landlord did not pay any of the cost of buying and installing the special plumbing and did not lower the rent. Can i still e file my 2011 taxes John can include in medical expenses the entire amount he paid. Can i still e file my 2011 taxes Car You can include in medical expenses the cost of special hand controls and other special equipment installed in a car for the use of a person with a disability. Can i still e file my 2011 taxes Special design. Can i still e file my 2011 taxes   You can include in medical expenses the difference between the cost of a regular car and a car specially designed to hold a wheelchair. Can i still e file my 2011 taxes Cost of operation. Can i still e file my 2011 taxes   The includible costs of using a car for medical reasons are explained under Transportation , later. Can i still e file my 2011 taxes Chiropractor You can include in medical expenses fees you pay to a chiropractor for medical care. Can i still e file my 2011 taxes Christian Science Practitioner You can include in medical expenses fees you pay to Christian Science practitioners for medical care. Can i still e file my 2011 taxes Contact Lenses You can include in medical expenses amounts you pay for contact lenses needed for medical reasons. Can i still e file my 2011 taxes You can also include the cost of equipment and materials required for using contact lenses, such as saline solution and enzyme cleaner. Can i still e file my 2011 taxes See Eyeglasses and Eye Surgery , later. Can i still e file my 2011 taxes Crutches You can include in medical expenses the amount you pay to buy or rent crutches. Can i still e file my 2011 taxes Dental Treatment You can include in medical expenses the amounts you pay for the prevention and alleviation of dental disease. Can i still e file my 2011 taxes Preventive treatment includes the services of a dental hygienist or dentist for such procedures as teeth cleaning, the application of sealants, and fluoride treatments to prevent tooth decay. Can i still e file my 2011 taxes Treatment to alleviate dental disease include services of a dentist for procedures such as X-rays, fillings, braces, extractions, dentures, and other dental ailments. Can i still e file my 2011 taxes But see Teeth Whitening under What Expenses Are Not Includible, later. Can i still e file my 2011 taxes Diagnostic Devices You can include in medical expenses the cost of devices used in diagnosing and treating illness and disease. Can i still e file my 2011 taxes Example. Can i still e file my 2011 taxes You have diabetes and use a blood sugar test kit to monitor your blood sugar level. Can i still e file my 2011 taxes You can include the cost of the blood sugar test kit in your medical expenses. Can i still e file my 2011 taxes 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. Can i still e file my 2011 taxes (See Publication 503, Child and Dependent Care Expenses. Can i still e file my 2011 taxes ) 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. Can i still e file my 2011 taxes Drug Addiction You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for drug addiction. Can i still e file my 2011 taxes This includes meals and lodging at the center during treatment. Can i still e file my 2011 taxes Drugs See Medicines , later. Can i still e file my 2011 taxes Eye Exam You can include in medical expenses the amount you pay for eye examinations. Can i still e file my 2011 taxes Eyeglasses You can include in medical expenses amounts you pay for eyeglasses and contact lenses needed for medical reasons. Can i still e file my 2011 taxes See Contact Lenses , earlier, for more information. Can i still e file my 2011 taxes Eye Surgery You can include in medical expenses the amount you pay for eye surgery to treat defective vision, such as laser eye surgery or radial keratotomy. Can i still e file my 2011 taxes Fertility Enhancement You can include in medical expenses the cost of the following procedures to overcome an inability to have children. Can i still e file my 2011 taxes Procedures such as in vitro fertilization (including temporary storage of eggs or sperm). Can i still e file my 2011 taxes Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children. Can i still e file my 2011 taxes Founder's Fee See Lifetime Care—Advance Payments , later. Can i still e file my 2011 taxes Guide Dog or Other Service Animal You can include in medical expenses the costs of buying, training, and maintaining a guide dog or other service animal to assist a visually impaired or hearing disabled person, or a person with other physical disabilities. Can i still e file my 2011 taxes In general, this includes any costs, such as food, grooming, and veterinary care, incurred in maintaining the health and vitality of the service animal so that it may perform its duties. Can i still e file my 2011 taxes Health Institute You can include in medical expenses fees you pay for treatment at a health institute only if the treatment is prescribed by a physician and the physician issues a statement that the treatment is necessary to alleviate a physical or mental defect or illness of the individual receiving the treatment. Can i still e file my 2011 taxes Health Maintenance Organization (HMO) You can include in medical expenses amounts you pay to entitle you, your spouse, or a dependent to receive medical care from an HMO. Can i still e file my 2011 taxes These amounts are treated as medical insurance premiums. Can i still e file my 2011 taxes See Insurance Premiums , later. Can i still e file my 2011 taxes Hearing Aids You can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it. Can i still e file my 2011 taxes Home Care See Nursing Services , later. Can i still e file my 2011 taxes Home Improvements See Capital Expenses , earlier. Can i still e file my 2011 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. Can i still e file my 2011 taxes This includes amounts paid for meals and lodging. Can i still e file my 2011 taxes Also see Lodging , later. Can i still e file my 2011 taxes Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Can i still e file my 2011 taxes 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). Can i still e file my 2011 taxes See Qualified Long-Term Care Insurance Contracts under Long-Term Care, later. Can i still e file my 2011 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. Can i still e file my 2011 taxes The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. Can i still e file my 2011 taxes Health coverage tax credit. Can i still e file my 2011 taxes   If, during 2013, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient, you must complete Form 8885 before completing Schedule A. Can i still e file my 2011 taxes When figuring the amount of insurance premiums you can deduct on Schedule A, do not include: Any amounts you included on Form 8885, Any qualified health insurance premiums you paid to “U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes Treasury–HCTC,” or Any health coverage tax credit advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Can i still e file my 2011 taxes Employer-Sponsored Health Insurance Plan Do not include in your medical and dental expenses any insurance premiums paid by an employer-sponsored health insurance plan unless the premiums are included on your Form W-2, Wage and Tax Statement. Can i still e file my 2011 taxes Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included on your Form W-2. Can i still e file my 2011 taxes Example. Can i still e file my 2011 taxes You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. Can i still e file my 2011 taxes Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. Can i still e file my 2011 taxes 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. Can i still e file my 2011 taxes Long-term care services. Can i still e file my 2011 taxes   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. Can i still e file my 2011 taxes This amount will be reported as wages on your Form W-2. Can i still e file my 2011 taxes Retired public safety officers. Can i still e file my 2011 taxes   If you are a retired public safety officer, do not include as medical expenses any health or long-term care insurance premiums that you elected to have paid with tax-free distributions from a retirement plan. Can i still e file my 2011 taxes This applies only to distributions that would otherwise be included in income. Can i still e file my 2011 taxes Health reimbursement arrangement (HRA). Can i still e file my 2011 taxes   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. Can i still e file my 2011 taxes This is because an HRA is funded solely by the employer. Can i still e file my 2011 taxes Medicare A If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. Can i still e file my 2011 taxes The payroll tax paid for Medicare A is not a medical expense. Can i still e file my 2011 taxes 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. Can i still e file my 2011 taxes In this situation you can include the premiums you paid for Medicare A as a medical expense. Can i still e file my 2011 taxes Medicare B Medicare B is a supplemental medical insurance. Can i still e file my 2011 taxes Premiums you pay for Medicare B are a medical expense. Can i still e file my 2011 taxes Check the information you received from the Social Security Administration to find out your premium. Can i still e file my 2011 taxes Medicare D Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. Can i still e file my 2011 taxes You can include as a medical expense premiums you pay for Medicare D. Can i still e file my 2011 taxes Prepaid Insurance Premiums Premiums you pay before you are age 65 for insurance for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). Can i still e file my 2011 taxes Unused Sick Leave Used To Pay Premiums You must include in gross income cash payments you receive at the time of retirement for unused sick leave. Can i still e file my 2011 taxes 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. Can i still e file my 2011 taxes You can include this cost of continuing participation in the health plan as a medical expense. Can i still e file my 2011 taxes 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. Can i still e file my 2011 taxes You cannot include this cost of continuing participation in that health plan as a medical expense. Can i still e file my 2011 taxes Insurance Premiums You Cannot Include You cannot include premiums you pay for: Life insurance policies, Policies providing payment for loss of earnings, Policies for loss of life, limb, sight, etc. Can i still e file my 2011 taxes , Policies that pay you a guaranteed amount each week for a stated number of weeks if you are hospitalized for sickness or injury, The part of your car insurance that provides medical insurance coverage for all persons injured in or by your car because the part of the premium providing insurance for you, your spouse, and your dependents is not stated separately from the part of the premium providing insurance for medical care for others, or Health or long-term care insurance if you elected to pay these premiums with tax-free distributions from a retirement plan made directly to the insurance provider and these distributions would otherwise have been included in income. Can i still e file my 2011 taxes Taxes imposed by any governmental unit, such as Medicare taxes, are not insurance premiums. Can i still e file my 2011 taxes Coverage for nondependents. Can i still e file my 2011 taxes   Generally, you cannot deduct any additional premium you pay as the result of including on your policy someone who is not your spouse or dependent, even if that person is your child under age 27. Can i still e file my 2011 taxes However, you can deduct the additional premium if that person is: Your child whom you do not claim as a dependent because of the rules for children of divorced or separated parents, Any person you could have claimed as a dependent on your return except that person received $3,900 or more of gross income or filed a joint return, or Any person you could have claimed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else's 2013 return. Can i still e file my 2011 taxes  Also, if you had family coverage when you added this individual to your policy and your premiums did not increase, you can enter on Schedule A (Form 1040) the full amount of your medical and dental insurance premiums. Can i still e file my 2011 taxes Intellectually and Developmentally Disabled, Special Home for You can include in medical expenses the cost of keeping a person who is intellectually and developmentally disabled in a special home, not the home of a relative, on the recommendation of a psychiatrist to help the person adjust from life in a mental hospital to community living. Can i still e file my 2011 taxes Laboratory Fees You can include in medical expenses the amounts you pay for laboratory fees that are part of medical care. Can i still e file my 2011 taxes Lactation Expenses See Breast Pumps and Supplies , earlier. Can i still e file my 2011 taxes Lead-Based Paint Removal You can include in medical expenses the cost of removing lead-based paints from surfaces in your home to prevent a child who has or had lead poisoning from eating the paint. Can i still e file my 2011 taxes These surfaces must be in poor repair (peeling or cracking) or within the child's reach. Can i still e file my 2011 taxes The cost of repainting the scraped area is not a medical expense. Can i still e file my 2011 taxes If, instead of removing the paint, you cover the area with wallboard or paneling, treat these items as capital expenses. Can i still e file my 2011 taxes See Capital Expenses , earlier. Can i still e file my 2011 taxes Do not include the cost of painting the wallboard as a medical expense. Can i still e file my 2011 taxes Learning Disability See Special Education , later. Can i still e file my 2011 taxes Legal Fees You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. Can i still e file my 2011 taxes However, you cannot include in medical expenses fees for the management of a guardianship estate, fees for conducting the affairs of the person being treated, or other fees that are not necessary for medical care. Can i still e file my 2011 taxes Lifetime Care—Advance Payments You can include in medical expenses a part of a life-care fee or “founder's fee” you pay either monthly or as a lump sum under an agreement with a retirement home. Can i still e file my 2011 taxes The part of the payment you include is the amount properly allocable to medical care. Can i still e file my 2011 taxes The agreement must require that you pay a specific fee as a condition for the home's promise to provide lifetime care that includes medical care. Can i still e file my 2011 taxes You can use a statement from the retirement home to prove the amount properly allocable to medical care. Can i still e file my 2011 taxes The statement must be based either on the home's prior experience or on information from a comparable home. Can i still e file my 2011 taxes Dependents with disabilities. Can i still e file my 2011 taxes   You can include in medical expenses advance payments to a private institution for lifetime care, treatment, and training of your physically or mentally impaired child upon your death or when you become unable to provide care. Can i still e file my 2011 taxes The payments must be a condition for the institution's future acceptance of your child and must not be refundable. Can i still e file my 2011 taxes Payments for future medical care. Can i still e file my 2011 taxes   Generally, you cannot include in medical expenses current payments for medical care (including medical insurance) to be provided substantially beyond the end of the year. Can i still e file my 2011 taxes This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care of the type described earlier. Can i still e file my 2011 taxes Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if a principal reason for being there is to receive medical care. Can i still e file my 2011 taxes See Nursing Home , later. Can i still e file my 2011 taxes You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. Can i still e file my 2011 taxes You can include the cost of such lodging while away from home if all of the following requirements are met. Can i still e file my 2011 taxes The lodging is primarily for and essential to medical care. Can i still e file my 2011 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. Can i still e file my 2011 taxes The lodging is not lavish or extravagant under the circumstances. Can i still e file my 2011 taxes There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Can i still e file my 2011 taxes The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. Can i still e file my 2011 taxes You can include lodging for a person traveling with the person receiving the medical care. Can i still e file my 2011 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. Can i still e file my 2011 taxes Meals are not included. Can i still e file my 2011 taxes Do not include the cost of lodging while away from home for medical treatment if that treatment is not received from a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital or if that lodging is not primarily for or essential to the medical care received. Can i still e file my 2011 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. Can i still e file my 2011 taxes Qualified Long-Term Care Services Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided pursuant to a plan of care prescribed by a licensed health care practitioner. Can i still e file my 2011 taxes Chronically ill individual. Can i still e file my 2011 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. Can i still e file my 2011 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. Can i still e file my 2011 taxes Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Can i still e file my 2011 taxes He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Can i still e file my 2011 taxes Maintenance and personal care services. Can i still e file my 2011 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). Can i still e file my 2011 taxes Qualified Long-Term Care Insurance Contracts A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. Can i still e file my 2011 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. Can i still e file my 2011 taxes The amount of qualified long-term care premiums you can include is limited. Can i still e file my 2011 taxes You can include the following as medical expenses on Schedule A (Form 1040). Can i still e file my 2011 taxes Qualified long-term care premiums up to the following amounts. Can i still e file my 2011 taxes Age 40 or under – $360. Can i still e file my 2011 taxes Age 41 to 50 – $680. Can i still e file my 2011 taxes Age 51 to 60 – $1,360. Can i still e file my 2011 taxes Age 61 to 70 – $3,640. Can i still e file my 2011 taxes Age 71 or over – $4,550. Can i still e file my 2011 taxes Unreimbursed expenses for qualified long-term care services. Can i still e file my 2011 taxes Note. Can i still e file my 2011 taxes The limit on premiums is for each person. Can i still e file my 2011 taxes Also, if you are an eligible retired public safety officer, you cannot include premiums for long-term care insurance if you elected to pay these premiums with tax-free distributions from a qualified retirement plan made directly to the insurance provider and these distributions would otherwise have been included in your income. Can i still e file my 2011 taxes Meals You can include in medical expenses the cost of meals at a hospital or similar institution if a principal reason for being there is to get medical care. Can i still e file my 2011 taxes You cannot include in medical expenses the cost of meals that are not part of inpatient care. Can i still e file my 2011 taxes Also see Weight-Loss Program and Nutritional Supplements , later. Can i still e file my 2011 taxes Medical Conferences You can include in medical expenses amounts paid for admission and transportation to a medical conference if the medical conference concerns the chronic illness of yourself, your spouse, or your dependent. Can i still e file my 2011 taxes The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent. Can i still e file my 2011 taxes The majority of the time spent at the conference must be spent attending sessions on medical information. Can i still e file my 2011 taxes The cost of meals and lodging while attending the conference is not deductible as a medical expense. Can i still e file my 2011 taxes Medical Information Plan You can include in medical expenses amounts paid to a plan that keeps medical information in a computer data bank and retrieves and furnishes the information upon request to an attending physician. Can i still e file my 2011 taxes Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. Can i still e file my 2011 taxes A prescribed drug is one that requires a prescription by a doctor for its use by an individual. Can i still e file my 2011 taxes You can also include amounts you pay for insulin. Can i still e file my 2011 taxes Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Can i still e file my 2011 taxes Imported medicines and drugs. Can i still e file my 2011 taxes   If you imported medicines or drugs from other countries, see Medicines and Drugs From Other Countries , under What Expenses Are Not Includible, later. Can i still e file my 2011 taxes Nursing Home You can include in medical expenses the cost of medical care in a nursing home, home for the aged, or similar institution, for yourself, your spouse, or your dependents. Can i still e file my 2011 taxes This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. Can i still e file my 2011 taxes Do not include the cost of meals and lodging if the reason for being in the home is personal. Can i still e file my 2011 taxes You can, however, include in medical expenses the part of the cost that is for medical or nursing care. Can i still e file my 2011 taxes Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. Can i still e file my 2011 taxes The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. Can i still e file my 2011 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. Can i still e file my 2011 taxes These services can be provided in your home or another care facility. Can i still e file my 2011 taxes Generally, only the amount spent for nursing services is a medical expense. Can i still e file my 2011 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. Can i still e file my 2011 taxes For example, because of your medical condition you pay a visiting nurse $300 per week for medical and household services. Can i still e file my 2011 taxes She spends 10% of her time doing household services such as washing dishes and laundry. Can i still e file my 2011 taxes You can include only $270 per week as medical expenses. Can i still e file my 2011 taxes The $30 (10% × $300) allocated to household services cannot be included. Can i still e file my 2011 taxes However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Can i still e file my 2011 taxes See Maintenance and personal care services under Long-Term Care, earlier. Can i still e file my 2011 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. Can i still e file my 2011 taxes See Publication 503. Can i still e file my 2011 taxes You can also include in medical expenses part of the amount you pay for that attendant's meals. Can i still e file my 2011 taxes Divide the food expense among the household members to find the cost of the attendant's food. Can i still e file my 2011 taxes Then divide that cost in the same manner as in the preceding paragraph. Can i still e file my 2011 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. Can i still e file my 2011 taxes This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. Can i still e file my 2011 taxes Employment taxes. Can i still e file my 2011 taxes   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for an attendant who provides medical care. Can i still e file my 2011 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. Can i still e file my 2011 taxes For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. Can i still e file my 2011 taxes Operations You can include in medical expenses amounts you pay for legal operations that are not for unnecessary cosmetic surgery. Can i still e file my 2011 taxes See Cosmetic Surgery under What Expenses Are Not Includible, later. Can i still e file my 2011 taxes Optometrist See Eyeglasses , earlier. Can i still e file my 2011 taxes Organ Donors See Transplants , later. Can i still e file my 2011 taxes Osteopath You can include in medical expenses amounts you pay to an osteopath for medical care. Can i still e file my 2011 taxes Oxygen You can include in medical expenses amounts you pay for oxygen and oxygen equipment to relieve breathing problems caused by a medical condition. Can i still e file my 2011 taxes Physical Examination You can include in medical expenses the amount you pay for an annual physical examination and diagnostic tests by a physician. Can i still e file my 2011 taxes You do not have to be ill at the time of the examination. Can i still e file my 2011 taxes Pregnancy Test Kit You can include in medical expenses the amount you pay to purchase a pregnancy test kit to determine if you are pregnant. Can i still e file my 2011 taxes Prosthesis See Artificial Limb and Breast Reconstruction Surgery , earlier. Can i still e file my 2011 taxes Psychiatric Care You can include in medical expenses amounts you pay for psychiatric care. Can i still e file my 2011 taxes This includes the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care. Can i still e file my 2011 taxes See Psychoanalysis, next, and Transportation , later. Can i still e file my 2011 taxes Psychoanalysis You can include in medical expenses payments for psychoanalysis. Can i still e file my 2011 taxes However, you cannot include payments for psychoanalysis that is part of required training to be a psychoanalyst. Can i still e file my 2011 taxes Psychologist You can include in medical expenses amounts you pay to a psychologist for medical care. Can i still e file my 2011 taxes Special Education You can include in medical expenses fees you pay on a doctor's recommendation for a child's tutoring by a teacher who is specially trained and qualified to work with children who have learning disabilities caused by mental or physical impairments, including nervous system disorders. Can i still e file my 2011 taxes You can include in medical expenses the cost (tuition, meals, and lodging) of attending a school that furnishes special education to help a child to overcome learning disabilities. Can i still e file my 2011 taxes A doctor must recommend that the child attend the school. Can i still e file my 2011 taxes Overcoming the learning disabilities must be a principal reason for attending the school, and any ordinary education received must be incidental to the special education provided. Can i still e file my 2011 taxes Special education includes: Teaching Braille to a visually impaired person, Teaching lip reading to a hearing disabled person, or Giving remedial language training to correct a condition caused by a birth defect. Can i still e file my 2011 taxes Sterilization You can include in medical expenses the cost of a legal sterilization (a legally performed operation to make a person unable to have children). Can i still e file my 2011 taxes Also see Vasectomy , later. Can i still e file my 2011 taxes Stop-Smoking Programs You can include in medical expenses amounts you pay for a program to stop smoking. Can i still e file my 2011 taxes However, you cannot include in medical expenses amounts you pay for drugs that do not require a prescription, such as nicotine gum or patches, that are designed to help stop smoking. Can i still e file my 2011 taxes Surgery See Operations , earlier. Can i still e file my 2011 taxes Telephone You can include in medical expenses the cost of special telephone equipment that lets a person who is deaf, hard of hearing or has a speech disability communicate over a regular telephone. Can i still e file my 2011 taxes This includes teletypewriter (TTY) and telecommunications device for the deaf (TDD) equipment. Can i still e file my 2011 taxes You can also include the cost of repairing the equipment. Can i still e file my 2011 taxes Television You can include in medical expenses the cost of equipment that displays the audio part of television programs as subtitles for persons with a hearing disability. Can i still e file my 2011 taxes This may be the cost of an adapter that attaches to a regular set. Can i still e file my 2011 taxes It also may be the part of the cost of a specially equipped television that exceeds the cost of the same model regular television set. Can i still e file my 2011 taxes Therapy You can include in medical expenses amounts you pay for therapy received as medical treatment. Can i still e file my 2011 taxes Transplants You can include in medical expenses amounts paid for medical care you receive because you are a donor or a possible donor of a kidney or other organ. Can i still e file my 2011 taxes This includes transportation. Can i still e file my 2011 taxes You can include any expenses you pay for the medical care of a donor in connection with the donating of an organ. Can i still e file my 2011 taxes This includes transportation. Can i still e file my 2011 taxes Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Can i still e file my 2011 taxes 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. Can i still e file my 2011 taxes Car expenses. Can i still e file my 2011 taxes   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. Can i still e file my 2011 taxes You cannot include depreciation, insurance, general repair, or maintenance expenses. Can i still e file my 2011 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. Can i still e file my 2011 taxes    You can also include parking fees and tolls. Can i still e file my 2011 taxes You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate. Can i still e file my 2011 taxes Example. Can i still e file my 2011 taxes In 2013, Bill Jones drove 2,800 miles for medical reasons. Can i still e file my 2011 taxes He spent $500 for gas, $30 for oil, and $100 for tolls and parking. Can i still e file my 2011 taxes He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. Can i still e file my 2011 taxes He figures the actual expenses first. Can i still e file my 2011 taxes He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. Can i still e file my 2011 taxes He then figures the standard mileage amount. Can i still e file my 2011 taxes He multiplies 2,800 miles by 24 cents a mile for a total of $672. Can i still e file my 2011 taxes He then adds the $100 tolls and parking for a total of $772. Can i still e file my 2011 taxes 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. Can i still e file my 2011 taxes Transportation expenses you cannot include. Can i still e file my 2011 taxes    You cannot include in medical expenses the cost of transportation in the following situations. Can i still e file my 2011 taxes Going to and from work, even if your condition requires an unusual means of transportation. Can i still e file my 2011 taxes Travel for purely personal reasons to another city for an operation or other medical care. Can i still e file my 2011 taxes Travel that is merely for the general improvement of one's health. Can i still e file my 2011 taxes The costs of operating a specially equipped car for other than medical reasons. Can i still e file my 2011 taxes Trips You can include in medical expenses amounts you pay for transportation to another city if the trip is primarily for, and essential to, receiving medical services. Can i still e file my 2011 taxes You may be able to include up to $50 for each night for each person. Can i still e file my 2011 taxes You can include lodging for a person traveling with the person receiving the medical care. Can i still e file my 2011 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. Can i still e file my 2011 taxes Meals are not included. Can i still e file my 2011 taxes See Lodging , earlier. Can i still e file my 2011 taxes You cannot include in medical expenses a trip or vacation taken merely for a change in environment, improvement of morale, or general improvement of health, even if the trip is made on the advice of a doctor. Can i still e file my 2011 taxes However, see Medical Conferences , earlier. Can i still e file my 2011 taxes Tuition Under special circumstances, you can include charges for tuition in medical expenses. Can i still e file my 2011 taxes See Special Education , earlier. Can i still e file my 2011 taxes You can include charges for a health plan included in a lump-sum tuition fee if the charges are separately stated or can easily be obtained from the school. Can i still e file my 2011 taxes Vasectomy You can include in medical expenses the amount you pay for a vasectomy. Can i still e file my 2011 taxes Vision Correction Surgery See Eye Surgery , earlier. Can i still e file my 2011 taxes Weight-Loss Program You can include in medical expenses amounts you pay to lose weight if it is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). Can i still e file my 2011 taxes This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings. Can i still e file my 2011 taxes You cannot include membership dues in a gym, health club, or spa as medical expenses, but you can include separate fees charged there for weight loss activities. Can i still e file my 2011 taxes You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs. Can i still e file my 2011 taxes You can include the cost of special food in medical expenses only if: The food does not satisfy normal nutritional needs, The food alleviates or treats an illness, and The need for the food is substantiated by a physician. Can i still e file my 2011 taxes The amount you can include in medical expenses is limited to the amount by which the cost of the special food exceeds the cost of a normal diet. Can i still e file my 2011 taxes See also Weight-Loss Program under What Expenses Are Not Includible, later. Can i still e file my 2011 taxes Wheelchair You can include in medical expenses amounts you pay for a wheelchair used mainly for the relief of sickness or disability, and not just to provide transportation to and from work. Can i still e file my 2011 taxes The cost of operating and maintaining the wheelchair is also a medical expense. Can i still e file my 2011 taxes Wig You can include in medical expenses the cost of a wig purchased upon the advice of a physician for the mental health of a patient who has lost all of his or her hair from disease. Can i still e file my 2011 taxes X-ray You can include in medical expenses amounts you pay for X-rays for medical reasons. Can i still e file my 2011 taxes What Expenses Are Not Includible? Following is a list of some items that you cannot include in figuring your medical expense deduction. Can i still e file my 2011 taxes The items are listed in alphabetical order. Can i still e file my 2011 taxes Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby You cannot include in medical expenses amounts you pay for the care of children, even if the expenses enable you, your spouse, or your dependent to get medical or dental treatment. Can i still e file my 2011 taxes Also, any expense allowed as a childcare credit cannot be treated as an expense paid for medical care. Can i still e file my 2011 taxes Controlled Substances You cannot include in medical expenses amounts you pay for controlled substances (such as marijuana, laetrile, etc. Can i still e file my 2011 taxes ), even if such substances are legalized by state law. Can i still e file my 2011 taxes Such substances are not legal under federal law and cannot be included in medical expenses. Can i still e file my 2011 taxes Cosmetic Surgery Generally, you cannot include in medical expenses the amount you pay for unnecessary cosmetic surgery. Can i still e file my 2011 taxes This includes any procedure that is directed at improving the patient's appearance and does not meaningfully promote the proper function of the body or prevent or treat illness or disease. Can i still e file my 2011 taxes You generally cannot include in medical expenses the amount you pay for procedures such as face lifts, hair transplants, hair removal (electrolysis), and liposuction. Can i still e file my 2011 taxes You can include in medical expenses the amount you pay for cosmetic surgery if it is necessary to improve a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease. Can i still e file my 2011 taxes Example. Can i still e file my 2011 taxes An individual undergoes surgery that removes a breast as part of treatment for cancer. Can i still e file my 2011 taxes She pays a surgeon to reconstruct the breast. Can i still e file my 2011 taxes The surgery to reconstruct the breast corrects a deformity directly related to the disease. Can i still e file my 2011 taxes The cost of the surgery is includible in her medical expenses. Can i still e file my 2011 taxes Dancing Lessons You cannot include in medical expenses the cost of dancing lessons, swimming lessons, etc. Can i still e file my 2011 taxes , even if they are recommended by a doctor, if they are only for the improvement of general health. Can i still e file my 2011 taxes Diaper Service You cannot include in medical expenses the amount you pay for diapers or diaper services, unless they are needed to relieve the effects of a particular disease. Can i still e file my 2011 taxes Electrolysis or Hair Removal See Cosmetic Surgery , earlier. Can i still e file my 2011 taxes Flexible Spending Account You cannot include in medical expenses amounts for which you are fully reimbursed by your flexible spending account if you contribute a part of your income on a pre-tax basis to pay for the qualified benefit. Can i still e file my 2011 taxes Funeral Expenses You cannot include in medical expenses amounts you pay for funerals. Can i still e file my 2011 taxes Future Medical Care Generally, you cannot include in medical expenses current payments for medical care (including medical insurance) to be provided substantially beyond the end of the year. Can i still e file my 2011 taxes This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care or long-term care of the type described at Lifetime Care—Advance Payments or Long-Term Care, earlier under What Medical Expenses Are Includible. Can i still e file my 2011 taxes Hair Transplant See Cosmetic Surgery , earlier. Can i still e file my 2011 taxes Health Club Dues You cannot include in medical expenses health club dues or amounts paid to improve one's general health or to relieve physical or mental discomfort not related to a particular medical condition. Can i still e file my 2011 taxes You cannot include in medical expenses the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. Can i still e file my 2011 taxes Health Coverage Tax Credit You cannot include in medical expenses amounts you pay for health insurance that you use in figuring your health coverage tax credit. Can i still e file my 2011 taxes For more information, see Health Coverage Tax Credit , later. Can i still e file my 2011 taxes Health Savings Accounts You cannot include in medical expenses any payment or distribution for medical expenses out of a health savings account. Can i still e file my 2011 taxes Contributions to health savings accounts are deducted separately. Can i still e file my 2011 taxes See Publication 969. Can i still e file my 2011 taxes Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. Can i still e file my 2011 taxes This is a personal expense that is not deductible. Can i still e file my 2011 taxes However, you may be able to include certain expenses paid to a person providing nursing-type services. Can i still e file my 2011 taxes For more information, see Nursing Services , earlier under What Medical Expenses Are Includible. Can i still e file my 2011 taxes Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Can i still e file my 2011 taxes For more information, see Long-Term Care , earlier under What Medical Expenses Are Includible. Can i still e file my 2011 taxes Illegal Operations and Treatments You cannot include in medical expenses amounts you pay for illegal operations, treatments, or controlled substances whether rendered or prescribed by licensed or unlicensed practitioners. Can i still e file my 2011 taxes Insurance Premiums See Insurance Premiums under What Medical Expenses Are Includible, earlier. Can i still e file my 2011 taxes Maternity Clothes You cannot include in medical expenses amounts you pay for maternity clothes. Can i still e file my 2011 taxes Medical Savings Account (MSA) You cannot include in medical expenses amounts you contribute to an Archer MSA. Can i still e file my 2011 taxes You cannot include expenses you pay for with a tax-free distribution from your Archer MSA. Can i still e file my 2011 taxes You also cannot use other funds equal to the amount of the distribution and include the expenses. Can i still e file my 2011 taxes For more information on Archer MSAs, see Publication 969. Can i still e file my 2011 taxes Medicines and Drugs From Other Countries In general, you cannot include in your medical expenses the cost of a prescribed drug brought in (or ordered shipped) from another country. Can i still e file my 2011 taxes You can only include the cost of a drug that was imported legally. Can i still e file my 2011 taxes For example, you can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals. Can i still e file my 2011 taxes You can include the cost of a prescribed drug you purchase and consume in another country if the drug is legal in both the other country and the United States. Can i still e file my 2011 taxes Nonprescription Drugs and Medicines Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Can i still e file my 2011 taxes Example. Can i still e file my 2011 taxes Your doctor recommends that you take aspirin. Can i still e file my 2011 taxes Because aspirin is a drug that does not require a physician's prescription, you cannot include its cost in your medical expenses. Can i still e file my 2011 taxes Nutritional Supplements You cannot include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. Can i still e file my 2011 taxes unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. Can i still e file my 2011 taxes Otherwise, these items are taken to maintain your ordinary good health, and are not for medical care. Can i still e file my 2011 taxes Personal Use Items You cannot include in medical expenses the cost of an item ordinarily used for personal, living, or family purposes unless it is used primarily to prevent or alleviate a physical or mental defect or illness. Can i still e file my 2011 taxes For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense. Can i still e file my 2011 taxes In order to accommodate an individual with a physical defect, you may have to purchase an item ordinarily used as a personal, living, or family item in a special form. Can i still e file my 2011 taxes You can include the excess of the cost of the item in a special form over the cost of the item in normal form as a medical expense. Can i still e file my 2011 taxes (See Braille Books and Magazines under What Medical Expenses Are Includible, earlier. Can i still e file my 2011 taxes ) Swimming Lessons See Dancing Lessons , earlier. Can i still e file my 2011 taxes Teeth Whitening You cannot include in medical expenses amounts paid to whiten teeth. Can i still e file my 2011 taxes See Cosmetic Surgery , earlier. Can i still e file my 2011 taxes Veterinary Fees You generally cannot include veterinary fees in your medical expenses, but see Guide Dog or Other Service Animal under What Medical Expenses Are Includible, earlier. Can i still e file my 2011 taxes Weight-Loss Program You cannot include in medical expenses the cost of a weight-loss program if the purpose of the weight loss is the improvement of appearance, general health, or sense of well-being. Can i still e file my 2011 taxes You cannot include amounts you pay to lose weight unless the weight loss is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). Can i still e file my 2011 taxes If the weight-loss treatment is not for a specific disease diagnosed by a physician, you cannot include either the fees you pay for membership in a weight reduction group or fees for attendance at periodic meetings. Can i still e file my 2011 taxes Also, you cannot include membership dues in a gym, health club, or spa. Can i still e file my 2011 taxes You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs. Can i still e file my 2011 taxes See Weight-Loss Program under What Medical Expenses Are Includible, earlier. Can i still e file my 2011 taxes How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the tax year for which you received no insurance or other reimbursement. Can i still e file my 2011 taxes 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. Can i still e file my 2011 taxes This includes payments from Medicare. Can i still e file my 2011 taxes Even if a policy provides reimbursement only for certain specific medical expenses, you must use amounts you receive from that policy to reduce your total medical expenses, including those it does not reimburse. Can i still e file my 2011 taxes Example. Can i still e file my 2011 taxes You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. Can i still e file my 2011 taxes The insurance you receive for the hospital and doctors' bills is more than their charges. Can i still e file my 2011 taxes 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. Can i still e file my 2011 taxes Health reimbursement arrange