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Efile 2009 Taxes

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Efile 2009 Taxes

Efile 2009 taxes Publication 570 - Introductory Material Table of Contents Future developments. Efile 2009 taxes What's New Reminders IntroductionOrdering forms and publications. Efile 2009 taxes Tax questions. Efile 2009 taxes Useful Items - You may want to see: Future developments. Efile 2009 taxes For information about any additional changes to the 2013 tax law affecting Pub. Efile 2009 taxes 570, please go to www. Efile 2009 taxes irs. Efile 2009 taxes gov/pub570. Efile 2009 taxes What's New Maximum income subject to social security tax. Efile 2009 taxes . Efile 2009 taxes  For 2013, the maximum amount of self-employment income subject to social security is $113,700. Efile 2009 taxes Optional methods to figure net earnings. Efile 2009 taxes . Efile 2009 taxes  For 2013, the maximum income for using the optional methods is $4,640. Efile 2009 taxes Additional Medicare Tax. Efile 2009 taxes  Beginning in 2013, you may be required to pay Additional Medicare Tax. Efile 2009 taxes Also, you may need to report Additional Medicare Tax withheld by your employer. Efile 2009 taxes For more information, see Additional Medicare Tax under Special Rules for Completing Your U. Efile 2009 taxes S. Efile 2009 taxes Tax Return in chapter 4. Efile 2009 taxes Net Investment Income Tax. Efile 2009 taxes  Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. Efile 2009 taxes 8% tax on the lesser of an individual's net investment income or the excess of the individual's modified adjusted gross income over a specified threshold amount. Efile 2009 taxes Bona fide residents of Puerto Rico and American Samoa who have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer's modified adjusted gross income from non-territory sources exceeds a specified threshold amount. Efile 2009 taxes Also, bona fide residents must take into account any additional tax liability associated with the NIIT when calculating their estimated tax payments. Efile 2009 taxes The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Efile 2009 taxes For more information, see Net Investment Income Tax under Bona Fide Resident of American Samoa and Bona Fide Resident of Puerto Rico in chapter 3. Efile 2009 taxes Reminders Individual taxpayer identification numbers (ITINs) for aliens. Efile 2009 taxes  If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an ITIN. Efile 2009 taxes For details on how to do so, see Form W-7, Application for IRS Individual Taxpayer Identification Number, and its instructions. Efile 2009 taxes Allow 6 weeks for the IRS to notify you of your ITIN (8-10 weeks if submitted during peak processing periods (January 15 through April 30) or if you are filing from overseas). Efile 2009 taxes If you already have an ITIN, enter it wherever your SSN is requested on your tax return. Efile 2009 taxes Effective January 1, 2013, the IRS implemented new procedures that affect the Individual Taxpayer Identification Number (ITIN) application process. Efile 2009 taxes The documentation requirements for individuals seeking an ITIN, have been superseded by these changes. Efile 2009 taxes Authorized representatives are required to complete forensic training and submit the certificate of completion to the IRS no later than January 31, 2014. Efile 2009 taxes Taxpayers and their representatives should review these program changes, which are further explained in the Frequently Asked Questions at www. Efile 2009 taxes irs. Efile 2009 taxes gov/Individuals/Individual-Taxpayer-Identification-Number-(ITIN), before requesting an ITIN. Efile 2009 taxes An ITIN is for tax use only. Efile 2009 taxes It does not entitle you to social security benefits or change your employment or immigration status under U. Efile 2009 taxes S. Efile 2009 taxes law. Efile 2009 taxes Electronic filing. Efile 2009 taxes . Efile 2009 taxes  You can e-file Form 1040-SS. Efile 2009 taxes For general information about  electronic filing, visit www. Efile 2009 taxes irs. Efile 2009 taxes gov/efile. Efile 2009 taxes Earned income credit (EIC). Efile 2009 taxes  Generally, if you are a bona fide resident of a U. Efile 2009 taxes S. Efile 2009 taxes possession, you cannot claim the EIC on your U. Efile 2009 taxes S. Efile 2009 taxes tax return. Efile 2009 taxes However, certain U. Efile 2009 taxes S. Efile 2009 taxes possessions may allow bona fide residents to claim the EIC on their possession tax return. Efile 2009 taxes To claim the EIC on your U. Efile 2009 taxes S. Efile 2009 taxes tax return, your home (and your spouse's if filing a joint return) must have been in the United States for more than half the year. Efile 2009 taxes If you have a child, the child must have lived with you in the United States for more than half the year. Efile 2009 taxes For this purpose, the United States includes only the 50 states and the District of Columbia. Efile 2009 taxes Special rules apply to military personnel stationed outside the United States. Efile 2009 taxes For more information on this credit, see Publication 596, Earned Income Credit. Efile 2009 taxes Form 8938, Statement of Specified Foreign Financial Assets. Efile 2009 taxes  If you have specified foreign financial assets in foreign jurisdictions valued above certain threshold dollar amounts, you may have to file Form 8938, Statement of Specified Foreign Financial Assets, when you file your U. Efile 2009 taxes S. Efile 2009 taxes income tax return with the IRS. Efile 2009 taxes If you are required to file Form 8938, you do not have to report certain specified foreign financial assets on Form 8938. Efile 2009 taxes See Bona fide resident of a U. Efile 2009 taxes S. Efile 2009 taxes possession, in the Instructions for Form 8938 for more details. Efile 2009 taxes For additional details, go to the page for the Foreign Account Tax Compliance Act (FATCA) at www. Efile 2009 taxes irs. Efile 2009 taxes gov/businesses/corporations/article/0,,id=236667,00. Efile 2009 taxes html. Efile 2009 taxes If you do not have to file a federal income tax return with the United States, you are not required to file a Form 8938 with the IRS. Efile 2009 taxes Change of address. Efile 2009 taxes  If you change your mailing address, use Form 8822, Change of Address, to notify the Internal Revenue Service and U. Efile 2009 taxes S. Efile 2009 taxes possession tax administration, if appropriate. Efile 2009 taxes Mail Form 8822 to the Internal Revenue Service Center or U. Efile 2009 taxes S. Efile 2009 taxes possession tax administration for your old address (addresses for the Service Centers are on the back of the form). Efile 2009 taxes If you change your address before filing your tax return, write the new address in the appropriate boxes of your tax return when you file. Efile 2009 taxes Photographs of missing children. Efile 2009 taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Efile 2009 taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Efile 2009 taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Efile 2009 taxes Introduction This publication discusses how to treat income received from the following U. Efile 2009 taxes S. Efile 2009 taxes possessions on your tax return(s). Efile 2009 taxes American Samoa. Efile 2009 taxes The Commonwealth of Puerto Rico (Puerto Rico). Efile 2009 taxes The Commonwealth of the Northern Mariana Islands (CNMI). Efile 2009 taxes Guam. Efile 2009 taxes The U. Efile 2009 taxes S. Efile 2009 taxes Virgin Islands (USVI). Efile 2009 taxes Unless stated otherwise, when the term “possession” is used in this publication, it includes the Commonwealths of Puerto Rico and the Northern Mariana Islands. Efile 2009 taxes Chapter 1 discusses the requirements for being considered a bona fide resident of the listed possessions. Efile 2009 taxes Chapter 2 gives the rules for determining if your income is from sources within, or effectively connected with a trade or business in, those possessions. Efile 2009 taxes Next, chapter 3 looks at the rules for filing tax returns when you receive income from any of these possessions. Efile 2009 taxes You may have to file a U. Efile 2009 taxes S. Efile 2009 taxes tax return only, a possession tax return only, or both returns. Efile 2009 taxes This generally depends on whether you are a bona fide resident of the possession. Efile 2009 taxes In some cases, you may have to file a U. Efile 2009 taxes S. Efile 2009 taxes return, but will be able to exclude income earned in a possession from U. Efile 2009 taxes S. Efile 2009 taxes tax. Efile 2009 taxes You can find illustrated examples of some of the additional forms required in chapter 5. Efile 2009 taxes If you are not a bona fide resident of one of the possessions listed earlier, or are otherwise required to file a U. Efile 2009 taxes S. Efile 2009 taxes income tax return, the information in chapter 4 will tell you how to file your U. Efile 2009 taxes S. Efile 2009 taxes tax return. Efile 2009 taxes This information also applies if you have income from U. Efile 2009 taxes S. Efile 2009 taxes insular areas other than the five possessions listed earlier because that income will not qualify for any of the exclusions or other benefits discussed in chapter 3. Efile 2009 taxes These other U. Efile 2009 taxes S. Efile 2009 taxes insular areas include: Baker Island, Howland Island, Jarvis Island, Johnston Island, Kingman Reef, Midway Islands, Palmyra Atoll, and Wake Island. Efile 2009 taxes If you need information on U. Efile 2009 taxes S. Efile 2009 taxes taxation, write to: Internal Revenue Service Philadelphia, PA 19255-0725 If you need additional information on your tax obligations in a U. Efile 2009 taxes S. Efile 2009 taxes possession, write to the tax department of that possession. Efile 2009 taxes Their addresses are provided in chapter 3 under the individual headings for each possession. Efile 2009 taxes Comments and suggestions. Efile 2009 taxes   We welcome your comments about this publication and your suggestions for future editions. Efile 2009 taxes   You can send us comments from www. Efile 2009 taxes irs. Efile 2009 taxes gov/formspubs/. Efile 2009 taxes Click on “More Information”and then on “Comment on Tax Forms and Publications. Efile 2009 taxes ” Or you can write to us at the following address: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. Efile 2009 taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Efile 2009 taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Efile 2009 taxes   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Efile 2009 taxes Ordering forms and publications. Efile 2009 taxes   Visit www. Efile 2009 taxes irs. Efile 2009 taxes gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Efile 2009 taxes Internal Revenue Service 1201 N. Efile 2009 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Efile 2009 taxes   If you have a tax question, check the information available on IRS. Efile 2009 taxes gov or call 1-800-829-1040. Efile 2009 taxes We cannot answer tax questions sent to either of the above addresses. Efile 2009 taxes You can get the necessary possession tax forms at the tax office for the appropriate possession. Efile 2009 taxes The office addresses are given in chapter 3. Efile 2009 taxes Useful Items - You may want to see: Publication 54 Tax Guide for U. Efile 2009 taxes S. Efile 2009 taxes Citizens and Resident Aliens Abroad 514 Foreign Tax Credit for Individuals 519 U. Efile 2009 taxes S. Efile 2009 taxes Tax Guide for Aliens Form (and Instructions) 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico) 1040-SS U. Efile 2009 taxes S. Efile 2009 taxes Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) 1116 Foreign Tax Credit 4563 Exclusion of Income for Bona Fide Residents of American Samoa 4868 Application for Automatic Extension of Time To File U. Efile 2009 taxes S. Efile 2009 taxes Individual Income Tax Return 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) 8689 Allocation of Individual Income Tax to the U. Efile 2009 taxes S. Efile 2009 taxes Virgin Islands 8898 Statement for Individuals Who Begin or End Bona Fide Residence In a U. Efile 2009 taxes S. Efile 2009 taxes Possession 8959 Additional Medicare Tax 8960 Net Investment Income Tax—Individuals, Estates, and Trusts Prev  Up  Next   Home   More Online Publications
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The Efile 2009 Taxes

Efile 2009 taxes 4. Efile 2009 taxes   Deductions Table of Contents Standard DeductionStandard Deduction for Dependents Itemized DeductionsMedical and Dental Expenses Most taxpayers have a choice of taking a standard deduction or itemizing their deductions. Efile 2009 taxes You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. Efile 2009 taxes If you have a choice, you should use the method that gives you the lower tax. Efile 2009 taxes Standard Deduction The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. Efile 2009 taxes Generally, the standard deduction amounts are adjusted each year for inflation. Efile 2009 taxes In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. Efile 2009 taxes Persons not eligible for the standard deduction. Efile 2009 taxes   Your standard deduction is zero and you should itemize any deductions you have if: You are married and filing a separate return, and your spouse itemizes deductions, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. Efile 2009 taxes You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. Efile 2009 taxes   If you are a nonresident alien who is married to a U. Efile 2009 taxes S. Efile 2009 taxes citizen or resident alien at the end of the year, you can choose to be treated as a U. Efile 2009 taxes S. Efile 2009 taxes resident. Efile 2009 taxes See Publication 519, U. Efile 2009 taxes S. Efile 2009 taxes Tax Guide for Aliens. Efile 2009 taxes If you make this choice, you can take the standard deduction. Efile 2009 taxes Decedent's final return. Efile 2009 taxes   The amount of the standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. Efile 2009 taxes However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. Efile 2009 taxes Higher standard deduction for age (65 or older). Efile 2009 taxes   If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. Efile 2009 taxes You are considered age 65 on the day before your 65th birthday. Efile 2009 taxes Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. Efile 2009 taxes Higher standard deduction for blindness. Efile 2009 taxes   If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. Efile 2009 taxes You qualify for this benefit if you are totally or partly blind. Efile 2009 taxes Not totally blind. Efile 2009 taxes   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is not more than 20 degrees. Efile 2009 taxes   If your eye condition will never improve beyond these limits, the statement should include this fact. Efile 2009 taxes You must keep the statement in your records. Efile 2009 taxes   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. Efile 2009 taxes Spouse 65 or older or blind. Efile 2009 taxes   You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and an exemption for your spouse could not be claimed by another taxpayer. Efile 2009 taxes    You cannot claim the higher standard deduction for an individual other than yourself and your spouse. Efile 2009 taxes Example. Efile 2009 taxes This example illustrates how to determine your standard deduction using Worksheet 4-1. Efile 2009 taxes Bill and Lisa are filing a joint return for 2013. Efile 2009 taxes Both are over age 65. Efile 2009 taxes Neither is blind, and neither can be claimed as a dependent. Efile 2009 taxes They do not itemize deductions, so they use Worksheet 4-1. Efile 2009 taxes Because they are married filing jointly, they enter $12,200 on line 1. Efile 2009 taxes They check the “No” box on line 2, so they also enter $12,200 on line 4. Efile 2009 taxes Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. Efile 2009 taxes They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. Efile 2009 taxes Standard Deduction for Dependents The standard deduction for an individual for whom an exemption can be claimed on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). Efile 2009 taxes However, the standard deduction may be higher if the individual is 65 or older or blind. Efile 2009 taxes If an exemption for you (or your spouse if you are filing jointly) can be claimed on someone else's return, use Worksheet 4-1, if applicable, to determine your standard deduction. Efile 2009 taxes Worksheet 4-1. Efile 2009 taxes 2013 Standard Deduction Worksheet Caution. Efile 2009 taxes If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. Efile 2009 taxes If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. Efile 2009 taxes Put the total number of boxes checked in box c and go to line 1. Efile 2009 taxes a. Efile 2009 taxes You   Born before  January 2, 1949     Blind b. Efile 2009 taxes Your spouse, if claiming  spouse's exemption   Born before January 2, 1949     Blind c. Efile 2009 taxes Total boxes checked             1. Efile 2009 taxes Enter the amount shown below for your filing status. Efile 2009 taxes               Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950   1. Efile 2009 taxes           2. Efile 2009 taxes Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  No. Efile 2009 taxes Skip line 3; enter the amount from line 1 on line 4. Efile 2009 taxes   Yes. Efile 2009 taxes Go to line 3. Efile 2009 taxes         3. Efile 2009 taxes Is your earned income* more than $650?               Yes. Efile 2009 taxes Add $350 to your earned income. Efile 2009 taxes Enter the total   3. Efile 2009 taxes         No. Efile 2009 taxes Enter $1,000 4. Efile 2009 taxes Enter the smaller of line 1 or line 3 4. Efile 2009 taxes   5. Efile 2009 taxes If born before January 2, 1949, or blind, multiply the number in box c by $1,200 ($1,500 if single or head of household). Efile 2009 taxes Enter the result here. Efile 2009 taxes Otherwise, enter -0- 5. Efile 2009 taxes   6. Efile 2009 taxes Add lines 4 and 5. Efile 2009 taxes This is your standard deduction for 2013. Efile 2009 taxes 6. Efile 2009 taxes   * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Efile 2009 taxes It also includes any amount received as a scholarship that you must include in your income. Efile 2009 taxes Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27 (or the amount you reported on Form 1040A, line 7). Efile 2009 taxes Itemized Deductions Some individuals should itemize their deductions because it will save them money. Efile 2009 taxes Others should itemize because they do not qualify for the standard deduction. Efile 2009 taxes See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. Efile 2009 taxes You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. Efile 2009 taxes For more information, see Overall limitation, later. Efile 2009 taxes Medical and dental expenses, some taxes, certain interest expenses, charitable contributions, casualty and theft losses, and certain other miscellaneous expenses may be itemized as deductions on Schedule A (Form 1040). Efile 2009 taxes You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Cannot take the standard deduction, Had uninsured medical or dental expenses that are more than 10% of your adjusted gross income (or more than 7. Efile 2009 taxes 5% of your adjusted gross income if either you or your spouse is age 65 or older), Paid interest on your home, Paid real estate or personal property taxes, Paid mortgage insurance premiums, Paid state and local income or general sales taxes, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities (see Publication 526, Charitable Contributions), or Have total itemized deductions that are more than the standard deduction that applies to you. Efile 2009 taxes See the Schedule A (Form 1040) instructions for more information. Efile 2009 taxes Overall limitation. Efile 2009 taxes   You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000, if married filing separately, $250,000, if single, $275,000, if head of household, or $300,000, if married filing jointly or qualifying widow(er). Efile 2009 taxes  If your adjusted gross income exceeds the applicable amount, you will use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your total itemized deductions. Efile 2009 taxes Medical and Dental Expenses You can deduct certain medical and dental expenses you paid for yourself, your spouse, and your dependent(s) if you itemize your deductions on Schedule A (Form 1040). Efile 2009 taxes Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. Efile 2009 taxes For more information, see the following discussions of selected items, which are presented in alphabetical order. Efile 2009 taxes A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. Efile 2009 taxes Table 4-1. Efile 2009 taxes Medical and Dental Expenses Checklist You can include: You cannot include: Bandages Capital expenses for equipment or improvements to your home needed for medical care (see Publication 502) Certain weight-loss expenses for obesity Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. Efile 2009 taxes ) Lead-based paint removal (see Publication 502) Long-term care contracts, qualified (see Publication 502) Meals and lodging provided by a hospital during medical treatment Medical and hospital insurance premiums Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Publication 502) Special items (artificial limbs, false teeth, eyeglasses, contact lenses, hearing aids, crutches, wheelchair, etc. Efile 2009 taxes ) Special education for mentally or physically disabled persons (see Publication 502) Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services (see Publication 502) Contributions to Archer MSAs (see Publication 969) Bottled water Diaper service Expenses for your general health (even if following your doctor's advice) such as: —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pretax basis) (see Publication 502) Funeral, burial, or cremation expenses Health savings account payments for medical expenses (see Publication 502) Illegal operation or treatment Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. Efile 2009 taxes Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases (see Publication 502) Surgery for purely cosmetic reasons (see Publication 502) Toothpaste, toiletries, cosmetics, etc. Efile 2009 taxes Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease You can deduct only the amount of your medical and dental expenses that is more than 10% of your adjusted gross income (or that is more than 7. Efile 2009 taxes 5% of your adjusted gross income if you or your spouse is age 65 or older). Efile 2009 taxes What to include. Efile 2009 taxes   Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. Efile 2009 taxes If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Efile 2009 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. Efile 2009 taxes You can include medical expenses you charge to your credit card in the year the charge is made. Efile 2009 taxes It does not matter when you actually pay the amount charged. Efile 2009 taxes Home Improvements You can include in medical expenses amounts you pay for home improvements if their main purpose is medical care for you, your spouse, or your dependent. Efile 2009 taxes Only reasonable costs to accommodate a home to your disabled condition (or that of your spouse or your dependent(s) who live with you) are considered medical care. Efile 2009 taxes Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. Efile 2009 taxes Publication 502 contains additional information and examples, including a capital expense worksheet, to assist you in figuring the amount of the capital expense that you can include in your medical expenses. Efile 2009 taxes Also, see Publication 502 for information about deductible operating and upkeep expenses related to such capital expense items, and for information about improvements, for medical reasons, to property rented by a person with disabilities. Efile 2009 taxes Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. Efile 2009 taxes This is a personal expense that is not deductible. Efile 2009 taxes However, you may be able to include certain expenses paid to a person providing nursing-type services. Efile 2009 taxes For more information, see Nursing Services , later. Efile 2009 taxes Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Efile 2009 taxes For more information, see Qualified long-term care services under Long-Term Care, later. Efile 2009 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. Efile 2009 taxes This includes amounts paid for meals and lodging. Efile 2009 taxes Also, see Meals and Lodging , later. Efile 2009 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. Efile 2009 taxes Qualified long-term care services. Efile 2009 taxes   Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided under a plan of care prescribed by a licensed health care practitioner. Efile 2009 taxes Chronically ill individual. Efile 2009 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. Efile 2009 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. Efile 2009 taxes Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Efile 2009 taxes He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Efile 2009 taxes Maintenance and personal care services. Efile 2009 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). Efile 2009 taxes Qualified long-term care insurance contracts. Efile 2009 taxes   A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. Efile 2009 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. Efile 2009 taxes   The amount of qualified long-term care premiums you can include is limited. Efile 2009 taxes You can include the following as medical expenses on Schedule A (Form 1040). Efile 2009 taxes Qualified long-term care premiums up to the following amounts. Efile 2009 taxes Age 40 or under – $360. Efile 2009 taxes Age 41 to 50 – $680. Efile 2009 taxes Age 51 to 60 – $1,360. Efile 2009 taxes Age 61 to 70 – $3,640. Efile 2009 taxes Age 71 or over – $4,550. Efile 2009 taxes Unreimbursed expenses for qualified long-term care services. Efile 2009 taxes Note. Efile 2009 taxes The limit on premiums is for each person. Efile 2009 taxes Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if your main reason for being there is to receive medical care. Efile 2009 taxes You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. Efile 2009 taxes You can include the cost of such lodging while away from home if all of the following requirements are met. Efile 2009 taxes The lodging is primarily for, and essential to, medical care. Efile 2009 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. Efile 2009 taxes The lodging is not lavish or extravagant under the circumstances. Efile 2009 taxes There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Efile 2009 taxes The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. Efile 2009 taxes You can include lodging for a person traveling with the person receiving the medical care. Efile 2009 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. Efile 2009 taxes (Meals are not included. Efile 2009 taxes ) Nursing home. Efile 2009 taxes   You can include in medical expenses the cost of medical care in a nursing home or a home for the aged for yourself, your spouse, or your dependent(s). Efile 2009 taxes This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. Efile 2009 taxes   Do not include the cost of meals and lodging if the reason for being in the home is personal. Efile 2009 taxes However, you can include in medical expenses the part of the cost that is for medical or nursing care. Efile 2009 taxes Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Efile 2009 taxes Policies can provide payment for: Hospitalization, surgical fees, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Qualified long-term care insurance contracts (subject to the additional limits included in the discussion on qualified long-term care insurance contracts under Long-Term Care , earlier). Efile 2009 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. Efile 2009 taxes The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. Efile 2009 taxes Medicare Part A. Efile 2009 taxes   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare Part A. Efile 2009 taxes The payroll tax paid for Medicare Part A is not a medical expense. Efile 2009 taxes If you are not covered under social security (or were not a government employee who paid Medicare tax), you can enroll voluntarily in Medicare Part A. Efile 2009 taxes In this situation you can include the premiums you paid for Medicare Part A as a medical expense. Efile 2009 taxes Medicare Part B. Efile 2009 taxes   Medicare Part B is a supplemental medical insurance. Efile 2009 taxes Premiums you pay for Medicare Part B are a medical expense. Efile 2009 taxes If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. Efile 2009 taxes If you were over age 65 or disabled when you first enrolled, check with your local Social Security Administration office, or go to their website at www. Efile 2009 taxes SSA. Efile 2009 taxes gov, to find out your premium. Efile 2009 taxes Medicare Part D. Efile 2009 taxes   Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. Efile 2009 taxes You can include as a medical expense premiums you pay for Medicare Part D. Efile 2009 taxes Prepaid insurance premiums. Efile 2009 taxes   Insurance premiums you pay before you are age 65 for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). Efile 2009 taxes Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. Efile 2009 taxes A prescribed drug is one that requires a prescription by a doctor for its use by an individual. Efile 2009 taxes You can also include amounts you pay for insulin. Efile 2009 taxes Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Efile 2009 taxes Imported medicines and drugs. Efile 2009 taxes   If you import medicines or drugs from other countries, see Medicines and Drugs From Other Countries, under What Expenses Are Not Includible, in Publication 502. Efile 2009 taxes Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. Efile 2009 taxes The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. Efile 2009 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. Efile 2009 taxes These services can be provided in your home or another care facility. Efile 2009 taxes Generally, only the amount spent for nursing services is a medical expense. Efile 2009 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. Efile 2009 taxes However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Efile 2009 taxes See Maintenance and personal care services under Qualified long-term care services, earlier. Efile 2009 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. Efile 2009 taxes See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. Efile 2009 taxes You can also include in medical expenses part of the amount you pay for that attendant's meals. Efile 2009 taxes Divide the food expense among the household members to find the cost of the attendant's food. Efile 2009 taxes Then divide that cost in the same manner as in the preceding paragraph. Efile 2009 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. Efile 2009 taxes This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. Efile 2009 taxes Employment taxes. Efile 2009 taxes   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for a nurse, attendant, or other person who provides medical care. Efile 2009 taxes If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier under Nursing Services. Efile 2009 taxes For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. Efile 2009 taxes Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Efile 2009 taxes Car expenses. Efile 2009 taxes    You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. Efile 2009 taxes You cannot include depreciation, insurance, general repair, or maintenance expenses. Efile 2009 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. Efile 2009 taxes   You can also include parking fees and tolls. Efile 2009 taxes You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. Efile 2009 taxes You can also include:    Bus, taxi, train, or plane fares or ambulance service, and Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone. Efile 2009 taxes Do not include transportation expenses if, for purely personal reasons, you choose to travel to another city for an operation or other medical care prescribed by your doctor. Efile 2009 taxes Prev  Up  Next   Home   More Online Publications