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Efile For 2012 Tax Year

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Efile For 2012 Tax Year

Efile for 2012 tax year Publication 502 - Main Content Table of Contents What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. Efile for 2012 tax year 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. Efile for 2012 tax year These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. Efile for 2012 tax year They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. Efile for 2012 tax year Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Efile for 2012 tax year They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. Efile for 2012 tax year 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. Efile for 2012 tax year Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. Efile for 2012 tax year 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. Efile for 2012 tax year (But see Decedent under Whose Medical Expenses Can You Include, for an exception. Efile for 2012 tax year ) If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Efile for 2012 tax year 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 for 2012 tax year 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. Efile for 2012 tax year 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. Efile for 2012 tax year S. Efile for 2012 tax year Individual Income Tax Return, for the year in which you overlooked the expense. Efile for 2012 tax year Do not claim the expense on this year's return. Efile for 2012 tax year 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. Efile for 2012 tax year You cannot include medical expenses that were paid by insurance companies or other sources. Efile for 2012 tax year This is true whether the payments were made directly to you, to the patient, or to the provider of the medical services. Efile for 2012 tax year Separate returns. Efile for 2012 tax year   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. Efile for 2012 tax year 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. Efile for 2012 tax year Community property states. Efile for 2012 tax year   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. Efile for 2012 tax year Generally, each of you should include half the expenses. Efile for 2012 tax year If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. Efile for 2012 tax year If you live in a community property state and are not filing a joint return, see Publication 555, Community Property. Efile for 2012 tax year 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. Efile for 2012 tax year 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. Efile for 2012 tax year 5% of your AGI. Efile for 2012 tax year Example. Efile for 2012 tax year You are unmarried and were born after January 2, 1949, and your AGI is $40,000, 10% of which is $4,000. Efile for 2012 tax year You paid medical expenses of $2,500. Efile for 2012 tax year You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. Efile for 2012 tax year 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. Efile for 2012 tax year There are different rules for decedents and for individuals who are the subject of multiple support agreements. Efile for 2012 tax year See Support claimed under a multiple support agreement , later under Qualifying Relative. Efile for 2012 tax year Spouse You can include medical expenses you paid for your spouse. Efile for 2012 tax year 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. Efile for 2012 tax year Example 1. Efile for 2012 tax year Mary received medical treatment before she married Bill. Efile for 2012 tax year Bill paid for the treatment after they married. Efile for 2012 tax year Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. Efile for 2012 tax year If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. Efile for 2012 tax year Mary would include the amounts she paid during the year in her separate return. Efile for 2012 tax year If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. Efile for 2012 tax year Example 2. Efile for 2012 tax year This year, John paid medical expenses for his wife Louise, who died last year. Efile for 2012 tax year John married Belle this year and they file a joint return. Efile for 2012 tax year 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. Efile for 2012 tax year Dependent You can include medical expenses you paid for your dependent. Efile for 2012 tax year 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. Efile for 2012 tax year A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. Efile for 2012 tax year The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. Efile for 2012 tax year S. Efile for 2012 tax year citizen or national or a resident of the United States, Canada, or Mexico. Efile for 2012 tax year If your qualifying child was adopted, see Exception for adopted child , later. Efile for 2012 tax year 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. Efile for 2012 tax year Exception for adopted child. Efile for 2012 tax year   If you are a U. Efile for 2012 tax year S. Efile for 2012 tax year 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. Efile for 2012 tax year S. Efile for 2012 tax year citizen or national, or a resident of the United States, Canada, or Mexico. Efile for 2012 tax year 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. Efile for 2012 tax year Adopted child. Efile for 2012 tax year   A legally adopted child is treated as your own child. Efile for 2012 tax year This child includes a child lawfully placed with you for legal adoption. Efile for 2012 tax year   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. Efile for 2012 tax year   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. Efile for 2012 tax year   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. Efile for 2012 tax year    You may be able to take a credit for other expenses related to an adoption. Efile for 2012 tax year See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Efile for 2012 tax year Child of divorced or separated parents. Efile for 2012 tax year   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. Efile for 2012 tax year 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. Efile for 2012 tax year This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). Efile for 2012 tax year 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. Efile for 2012 tax year 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. Efile for 2012 tax year Support claimed under a multiple support agreement. Efile for 2012 tax year   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. Efile for 2012 tax year 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. Efile for 2012 tax year   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. Efile for 2012 tax year However, you can include the entire unreimbursed amount you paid for medical expenses. Efile for 2012 tax year Example. Efile for 2012 tax year You and your three brothers each provide one-fourth of your mother's total support. Efile for 2012 tax year Under a multiple support agreement, you treat your mother as your dependent. Efile for 2012 tax year You paid all of her medical expenses. Efile for 2012 tax year Your brothers repaid you for three-fourths of these expenses. Efile for 2012 tax year In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. Efile for 2012 tax year Your brothers cannot include any part of the expenses. Efile for 2012 tax year 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. Efile for 2012 tax year 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. Efile for 2012 tax year This includes expenses for the decedent's spouse and dependents as well as for the decedent. Efile for 2012 tax year 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. Efile for 2012 tax year The expenses must be paid within the 1-year period beginning with the day after the date of death. Efile for 2012 tax year 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. Efile for 2012 tax year 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. Efile for 2012 tax year 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. Efile for 2012 tax year 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. Efile for 2012 tax year Example. Efile for 2012 tax year John properly filed his 2012 income tax return. Efile for 2012 tax year He died in 2013 with unpaid medical expenses of $1,500 from 2012 and $1,800 in 2013. Efile for 2012 tax year 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. Efile for 2012 tax year The $1,800 of medical expenses from 2013 can be included on the decedent's final return for 2013. Efile for 2012 tax year 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. Efile for 2012 tax year 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. Efile for 2012 tax year What Medical Expenses Are Includible? Following is a list of items that you can include in figuring your medical expense deduction. Efile for 2012 tax year The items are listed in alphabetical order. Efile for 2012 tax year This list does not include all possible medical expenses. Efile for 2012 tax year To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. Efile for 2012 tax year Abortion You can include in medical expenses the amount you pay for a legal abortion. Efile for 2012 tax year Acupuncture You can include in medical expenses the amount you pay for acupuncture. Efile for 2012 tax year Alcoholism You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for alcohol addiction. Efile for 2012 tax year This includes meals and lodging provided by the center during treatment. Efile for 2012 tax year 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. Efile for 2012 tax year Ambulance You can include in medical expenses amounts you pay for ambulance service. Efile for 2012 tax year Annual Physical Examination See Physical Examination , later. Efile for 2012 tax year Artificial Limb You can include in medical expenses the amount you pay for an artificial limb. Efile for 2012 tax year Artificial Teeth You can include in medical expenses the amount you pay for artificial teeth. Efile for 2012 tax year Bandages You can include in medical expenses the cost of medical supplies such as bandages. Efile for 2012 tax year Birth Control Pills You can include in medical expenses the amount you pay for birth control pills prescribed by a doctor. Efile for 2012 tax year Body Scan You can include in medical expenses the cost of an electronic body scan. Efile for 2012 tax year 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. Efile for 2012 tax year Breast Pumps and Supplies You can include in medical expenses the cost of breast pumps and supplies that assist lactation. Efile for 2012 tax year 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. Efile for 2012 tax year See Cosmetic Surgery , later. Efile for 2012 tax year 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. Efile for 2012 tax year The cost of permanent improvements that increase the value of your property may be partly included as a medical expense. Efile for 2012 tax year The cost of the improvement is reduced by the increase in the value of your property. Efile for 2012 tax year The difference is a medical expense. Efile for 2012 tax year If the value of your property is not increased by the improvement, the entire cost is included as a medical expense. Efile for 2012 tax year 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. Efile for 2012 tax year These improvements include, but are not limited to, the following items. Efile for 2012 tax year Constructing entrance or exit ramps for your home. Efile for 2012 tax year Widening doorways at entrances or exits to your home. Efile for 2012 tax year Widening or otherwise modifying hallways and interior doorways. Efile for 2012 tax year Installing railings, support bars, or other modifications to bathrooms. Efile for 2012 tax year Lowering or modifying kitchen cabinets and equipment. Efile for 2012 tax year Moving or modifying electrical outlets and fixtures. Efile for 2012 tax year Installing porch lifts and other forms of lifts (but elevators generally add value to the house). Efile for 2012 tax year Modifying fire alarms, smoke detectors, and other warning systems. Efile for 2012 tax year Modifying stairways. Efile for 2012 tax year Adding handrails or grab bars anywhere (whether or not in bathrooms). Efile for 2012 tax year Modifying hardware on doors. Efile for 2012 tax year Modifying areas in front of entrance and exit doorways. Efile for 2012 tax year Grading the ground to provide access to the residence. Efile for 2012 tax year Only reasonable costs to accommodate a home to a disabled condition are considered medical care. Efile for 2012 tax year Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. Efile for 2012 tax year Capital expense worksheet. Efile for 2012 tax year   Use Worksheet A to figure the amount of your capital expense to include in your medical expenses. Efile for 2012 tax year Worksheet A. Efile for 2012 tax year Capital Expense Worksheet Instructions: Use this worksheet to figure the amount, if any, of your medical expenses due to a home improvement. Efile for 2012 tax year 1. Efile for 2012 tax year Enter the amount you paid for the home improvement 1. Efile for 2012 tax year   2. Efile for 2012 tax year Enter the value of your home immediately after the improvement 2. Efile for 2012 tax year       3. Efile for 2012 tax year Enter the value of your home immediately before the improvement 3. Efile for 2012 tax year       4. Efile for 2012 tax year Subtract line 3 from line 2. Efile for 2012 tax year This is the increase in the value of your home due to the improvement 4. Efile for 2012 tax year     • If line 4 is more than or equal to line 1, you have no medical expenses due to the home improvement; stop here. Efile for 2012 tax year       • If line 4 is less than line 1, go to line 5. Efile for 2012 tax year     5. Efile for 2012 tax year Subtract line 4 from line 1. Efile for 2012 tax year These are your medical expenses due to the home improvement 5. Efile for 2012 tax year   Operation and upkeep. Efile for 2012 tax year   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. Efile for 2012 tax year This rule applies even if none or only part of the original cost of the capital asset qualified as a medical care expense. Efile for 2012 tax year Improvements to property rented by a person with a disability. Efile for 2012 tax year   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. Efile for 2012 tax year Example. Efile for 2012 tax year John has arthritis and a heart condition. Efile for 2012 tax year He cannot climb stairs or get into a bathtub. Efile for 2012 tax year On his doctor's advice, he installs a bathroom with a shower stall on the first floor of his two-story rented house. Efile for 2012 tax year The landlord did not pay any of the cost of buying and installing the special plumbing and did not lower the rent. Efile for 2012 tax year John can include in medical expenses the entire amount he paid. Efile for 2012 tax year 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. Efile for 2012 tax year Special design. Efile for 2012 tax year   You can include in medical expenses the difference between the cost of a regular car and a car specially designed to hold a wheelchair. Efile for 2012 tax year Cost of operation. Efile for 2012 tax year   The includible costs of using a car for medical reasons are explained under Transportation , later. Efile for 2012 tax year Chiropractor You can include in medical expenses fees you pay to a chiropractor for medical care. Efile for 2012 tax year Christian Science Practitioner You can include in medical expenses fees you pay to Christian Science practitioners for medical care. Efile for 2012 tax year Contact Lenses You can include in medical expenses amounts you pay for contact lenses needed for medical reasons. Efile for 2012 tax year You can also include the cost of equipment and materials required for using contact lenses, such as saline solution and enzyme cleaner. Efile for 2012 tax year See Eyeglasses and Eye Surgery , later. Efile for 2012 tax year Crutches You can include in medical expenses the amount you pay to buy or rent crutches. Efile for 2012 tax year Dental Treatment You can include in medical expenses the amounts you pay for the prevention and alleviation of dental disease. Efile for 2012 tax year 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. Efile for 2012 tax year Treatment to alleviate dental disease include services of a dentist for procedures such as X-rays, fillings, braces, extractions, dentures, and other dental ailments. Efile for 2012 tax year But see Teeth Whitening under What Expenses Are Not Includible, later. Efile for 2012 tax year Diagnostic Devices You can include in medical expenses the cost of devices used in diagnosing and treating illness and disease. Efile for 2012 tax year Example. Efile for 2012 tax year You have diabetes and use a blood sugar test kit to monitor your blood sugar level. Efile for 2012 tax year You can include the cost of the blood sugar test kit in your medical expenses. Efile for 2012 tax year 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. Efile for 2012 tax year (See Publication 503, Child and Dependent Care Expenses. Efile for 2012 tax year ) 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. Efile for 2012 tax year Drug Addiction You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for drug addiction. Efile for 2012 tax year This includes meals and lodging at the center during treatment. Efile for 2012 tax year Drugs See Medicines , later. Efile for 2012 tax year Eye Exam You can include in medical expenses the amount you pay for eye examinations. Efile for 2012 tax year Eyeglasses You can include in medical expenses amounts you pay for eyeglasses and contact lenses needed for medical reasons. Efile for 2012 tax year See Contact Lenses , earlier, for more information. Efile for 2012 tax year 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. Efile for 2012 tax year Fertility Enhancement You can include in medical expenses the cost of the following procedures to overcome an inability to have children. Efile for 2012 tax year Procedures such as in vitro fertilization (including temporary storage of eggs or sperm). Efile for 2012 tax year Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children. Efile for 2012 tax year Founder's Fee See Lifetime Care—Advance Payments , later. Efile for 2012 tax year 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. Efile for 2012 tax year 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. Efile for 2012 tax year 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. Efile for 2012 tax year 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. Efile for 2012 tax year These amounts are treated as medical insurance premiums. Efile for 2012 tax year See Insurance Premiums , later. Efile for 2012 tax year Hearing Aids You can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it. Efile for 2012 tax year Home Care See Nursing Services , later. Efile for 2012 tax year Home Improvements See Capital Expenses , earlier. Efile for 2012 tax year 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 for 2012 tax year This includes amounts paid for meals and lodging. Efile for 2012 tax year Also see Lodging , later. Efile for 2012 tax year Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Efile for 2012 tax year 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). Efile for 2012 tax year See Qualified Long-Term Care Insurance Contracts under Long-Term Care, later. Efile for 2012 tax year 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 for 2012 tax year The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. Efile for 2012 tax year Health coverage tax credit. Efile for 2012 tax year   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. Efile for 2012 tax year 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. Efile for 2012 tax year S. Efile for 2012 tax year Treasury–HCTC,” or Any health coverage tax credit advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Efile for 2012 tax year 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. Efile for 2012 tax year 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. Efile for 2012 tax year Example. Efile for 2012 tax year You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. Efile for 2012 tax year Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. Efile for 2012 tax year 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. Efile for 2012 tax year Long-term care services. Efile for 2012 tax year   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. Efile for 2012 tax year This amount will be reported as wages on your Form W-2. Efile for 2012 tax year Retired public safety officers. Efile for 2012 tax year   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. Efile for 2012 tax year This applies only to distributions that would otherwise be included in income. Efile for 2012 tax year Health reimbursement arrangement (HRA). Efile for 2012 tax year   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. Efile for 2012 tax year This is because an HRA is funded solely by the employer. Efile for 2012 tax year 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. Efile for 2012 tax year The payroll tax paid for Medicare A is not a medical expense. Efile for 2012 tax year 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. Efile for 2012 tax year In this situation you can include the premiums you paid for Medicare A as a medical expense. Efile for 2012 tax year Medicare B Medicare B is a supplemental medical insurance. Efile for 2012 tax year Premiums you pay for Medicare B are a medical expense. Efile for 2012 tax year Check the information you received from the Social Security Administration to find out your premium. Efile for 2012 tax year Medicare D Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. Efile for 2012 tax year You can include as a medical expense premiums you pay for Medicare D. Efile for 2012 tax year 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). Efile for 2012 tax year 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. Efile for 2012 tax year 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. Efile for 2012 tax year You can include this cost of continuing participation in the health plan as a medical expense. Efile for 2012 tax year 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. Efile for 2012 tax year You cannot include this cost of continuing participation in that health plan as a medical expense. Efile for 2012 tax year 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. Efile for 2012 tax year , 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. Efile for 2012 tax year Taxes imposed by any governmental unit, such as Medicare taxes, are not insurance premiums. Efile for 2012 tax year Coverage for nondependents. Efile for 2012 tax year   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. Efile for 2012 tax year 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. Efile for 2012 tax year  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. Efile for 2012 tax year 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. Efile for 2012 tax year Laboratory Fees You can include in medical expenses the amounts you pay for laboratory fees that are part of medical care. Efile for 2012 tax year Lactation Expenses See Breast Pumps and Supplies , earlier. Efile for 2012 tax year 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. Efile for 2012 tax year These surfaces must be in poor repair (peeling or cracking) or within the child's reach. Efile for 2012 tax year The cost of repainting the scraped area is not a medical expense. Efile for 2012 tax year If, instead of removing the paint, you cover the area with wallboard or paneling, treat these items as capital expenses. Efile for 2012 tax year See Capital Expenses , earlier. Efile for 2012 tax year Do not include the cost of painting the wallboard as a medical expense. Efile for 2012 tax year Learning Disability See Special Education , later. Efile for 2012 tax year Legal Fees You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. Efile for 2012 tax year 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. Efile for 2012 tax year 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. Efile for 2012 tax year The part of the payment you include is the amount properly allocable to medical care. Efile for 2012 tax year 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. Efile for 2012 tax year You can use a statement from the retirement home to prove the amount properly allocable to medical care. Efile for 2012 tax year The statement must be based either on the home's prior experience or on information from a comparable home. Efile for 2012 tax year Dependents with disabilities. Efile for 2012 tax year   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. Efile for 2012 tax year The payments must be a condition for the institution's future acceptance of your child and must not be refundable. Efile for 2012 tax year Payments for future medical care. Efile for 2012 tax year   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. Efile for 2012 tax year This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care of the type described earlier. Efile for 2012 tax year 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. Efile for 2012 tax year See Nursing Home , later. Efile for 2012 tax year You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. Efile for 2012 tax year You can include the cost of such lodging while away from home if all of the following requirements are met. Efile for 2012 tax year The lodging is primarily for and essential to medical care. Efile for 2012 tax year 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 for 2012 tax year The lodging is not lavish or extravagant under the circumstances. Efile for 2012 tax year There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Efile for 2012 tax year The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. Efile for 2012 tax year You can include lodging for a person traveling with the person receiving the medical care. Efile for 2012 tax year 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 for 2012 tax year Meals are not included. Efile for 2012 tax year 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. Efile for 2012 tax year 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 for 2012 tax year 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. Efile for 2012 tax year Chronically ill individual. Efile for 2012 tax year   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 for 2012 tax year 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 for 2012 tax year Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Efile for 2012 tax year He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Efile for 2012 tax year Maintenance and personal care services. Efile for 2012 tax year    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 for 2012 tax year 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. Efile for 2012 tax year 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 for 2012 tax year The amount of qualified long-term care premiums you can include is limited. Efile for 2012 tax year You can include the following as medical expenses on Schedule A (Form 1040). Efile for 2012 tax year Qualified long-term care premiums up to the following amounts. Efile for 2012 tax year Age 40 or under – $360. Efile for 2012 tax year Age 41 to 50 – $680. Efile for 2012 tax year Age 51 to 60 – $1,360. Efile for 2012 tax year Age 61 to 70 – $3,640. Efile for 2012 tax year Age 71 or over – $4,550. Efile for 2012 tax year Unreimbursed expenses for qualified long-term care services. Efile for 2012 tax year Note. Efile for 2012 tax year The limit on premiums is for each person. Efile for 2012 tax year 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. Efile for 2012 tax year 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. Efile for 2012 tax year You cannot include in medical expenses the cost of meals that are not part of inpatient care. Efile for 2012 tax year Also see Weight-Loss Program and Nutritional Supplements , later. Efile for 2012 tax year 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. Efile for 2012 tax year The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent. Efile for 2012 tax year The majority of the time spent at the conference must be spent attending sessions on medical information. Efile for 2012 tax year The cost of meals and lodging while attending the conference is not deductible as a medical expense. Efile for 2012 tax year 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. Efile for 2012 tax year Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. Efile for 2012 tax year A prescribed drug is one that requires a prescription by a doctor for its use by an individual. Efile for 2012 tax year You can also include amounts you pay for insulin. Efile for 2012 tax year Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Efile for 2012 tax year Imported medicines and drugs. Efile for 2012 tax year   If you imported medicines or drugs from other countries, see Medicines and Drugs From Other Countries , under What Expenses Are Not Includible, later. Efile for 2012 tax year 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. Efile for 2012 tax year This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. Efile for 2012 tax year Do not include the cost of meals and lodging if the reason for being in the home is personal. Efile for 2012 tax year You can, however, include in medical expenses the part of the cost that is for medical or nursing care. Efile for 2012 tax year Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. Efile for 2012 tax year The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. Efile for 2012 tax year 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 for 2012 tax year These services can be provided in your home or another care facility. Efile for 2012 tax year Generally, only the amount spent for nursing services is a medical expense. Efile for 2012 tax year 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 for 2012 tax year For example, because of your medical condition you pay a visiting nurse $300 per week for medical and household services. Efile for 2012 tax year She spends 10% of her time doing household services such as washing dishes and laundry. Efile for 2012 tax year You can include only $270 per week as medical expenses. Efile for 2012 tax year The $30 (10% × $300) allocated to household services cannot be included. Efile for 2012 tax year However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Efile for 2012 tax year See Maintenance and personal care services under Long-Term Care, earlier. Efile for 2012 tax year 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 for 2012 tax year See Publication 503. Efile for 2012 tax year You can also include in medical expenses part of the amount you pay for that attendant's meals. Efile for 2012 tax year Divide the food expense among the household members to find the cost of the attendant's food. Efile for 2012 tax year Then divide that cost in the same manner as in the preceding paragraph. Efile for 2012 tax year 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 for 2012 tax year This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. Efile for 2012 tax year Employment taxes. Efile for 2012 tax year   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. Efile for 2012 tax year 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. Efile for 2012 tax year For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. Efile for 2012 tax year Operations You can include in medical expenses amounts you pay for legal operations that are not for unnecessary cosmetic surgery. Efile for 2012 tax year See Cosmetic Surgery under What Expenses Are Not Includible, later. Efile for 2012 tax year Optometrist See Eyeglasses , earlier. Efile for 2012 tax year Organ Donors See Transplants , later. Efile for 2012 tax year Osteopath You can include in medical expenses amounts you pay to an osteopath for medical care. Efile for 2012 tax year Oxygen You can include in medical expenses amounts you pay for oxygen and oxygen equipment to relieve breathing problems caused by a medical condition. Efile for 2012 tax year Physical Examination You can include in medical expenses the amount you pay for an annual physical examination and diagnostic tests by a physician. Efile for 2012 tax year You do not have to be ill at the time of the examination. Efile for 2012 tax year 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. Efile for 2012 tax year Prosthesis See Artificial Limb and Breast Reconstruction Surgery , earlier. Efile for 2012 tax year Psychiatric Care You can include in medical expenses amounts you pay for psychiatric care. Efile for 2012 tax year This includes the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care. Efile for 2012 tax year See Psychoanalysis, next, and Transportation , later. Efile for 2012 tax year Psychoanalysis You can include in medical expenses payments for psychoanalysis. Efile for 2012 tax year However, you cannot include payments for psychoanalysis that is part of required training to be a psychoanalyst. Efile for 2012 tax year Psychologist You can include in medical expenses amounts you pay to a psychologist for medical care. Efile for 2012 tax year 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. Efile for 2012 tax year 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. Efile for 2012 tax year A doctor must recommend that the child attend the school. Efile for 2012 tax year 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. Efile for 2012 tax year 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. Efile for 2012 tax year 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). Efile for 2012 tax year Also see Vasectomy , later. Efile for 2012 tax year Stop-Smoking Programs You can include in medical expenses amounts you pay for a program to stop smoking. Efile for 2012 tax year 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. Efile for 2012 tax year Surgery See Operations , earlier. Efile for 2012 tax year 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. Efile for 2012 tax year This includes teletypewriter (TTY) and telecommunications device for the deaf (TDD) equipment. Efile for 2012 tax year You can also include the cost of repairing the equipment. Efile for 2012 tax year 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. Efile for 2012 tax year This may be the cost of an adapter that attaches to a regular set. Efile for 2012 tax year 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. Efile for 2012 tax year Therapy You can include in medical expenses amounts you pay for therapy received as medical treatment. Efile for 2012 tax year 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. Efile for 2012 tax year This includes transportation. Efile for 2012 tax year You can include any expenses you pay for the medical care of a donor in connection with the donating of an organ. Efile for 2012 tax year This includes transportation. Efile for 2012 tax year Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Efile for 2012 tax year 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. Efile for 2012 tax year Car expenses. Efile for 2012 tax year   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. Efile for 2012 tax year You cannot include depreciation, insurance, general repair, or maintenance expenses. Efile for 2012 tax year   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 for 2012 tax year    You can also include parking fees and tolls. Efile for 2012 tax year You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate. Efile for 2012 tax year Example. Efile for 2012 tax year In 2013, Bill Jones drove 2,800 miles for medical reasons. Efile for 2012 tax year He spent $500 for gas, $30 for oil, and $100 for tolls and parking. Efile for 2012 tax year He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. Efile for 2012 tax year He figures the actual expenses first. Efile for 2012 tax year He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. Efile for 2012 tax year He then figures the standard mileage amount. Efile for 2012 tax year He multiplies 2,800 miles by 24 cents a mile for a total of $672. Efile for 2012 tax year He then adds the $100 tolls and parking for a total of $772. Efile for 2012 tax year 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. Efile for 2012 tax year Transportation expenses you cannot include. Efile for 2012 tax year    You cannot include in medical expenses the cost of transportation in the following situations. Efile for 2012 tax year Going to and from work, even if your condition requires an unusual means of transportation. Efile for 2012 tax year Travel for purely personal reasons to another city for an operation or other medical care. Efile for 2012 tax year Travel that is merely for the general improvement of one's health. Efile for 2012 tax year The costs of operating a specially equipped car for other than medical reasons. Efile for 2012 tax year 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. Efile for 2012 tax year You may be able to include up to $50 for each night for each person. Efile for 2012 tax year You can include lodging for a person traveling with the person receiving the medical care. Efile for 2012 tax year 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 for 2012 tax year Meals are not included. Efile for 2012 tax year See Lodging , earlier. Efile for 2012 tax year 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. Efile for 2012 tax year However, see Medical Conferences , earlier. Efile for 2012 tax year Tuition Under special circumstances, you can include charges for tuition in medical expenses. Efile for 2012 tax year See Special Education , earlier. Efile for 2012 tax year 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. Efile for 2012 tax year Vasectomy You can include in medical expenses the amount you pay for a vasectomy. Efile for 2012 tax year Vision Correction Surgery See Eye Surgery , earlier. Efile for 2012 tax year 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). Efile for 2012 tax year This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings. Efile for 2012 tax year 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. Efile for 2012 tax year 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. Efile for 2012 tax year 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. Efile for 2012 tax year 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. Efile for 2012 tax year See also Weight-Loss Program under What Expenses Are Not Includible, later. Efile for 2012 tax year 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. Efile for 2012 tax year The cost of operating and maintaining the wheelchair is also a medical expense. Efile for 2012 tax year 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. Efile for 2012 tax year X-ray You can include in medical expenses amounts you pay for X-rays for medical reasons. Efile for 2012 tax year What Expenses Are Not Includible? Following is a list of some items that you cannot include in figuring your medical expense deduction. Efile for 2012 tax year The items are listed in alphabetical order. Efile for 2012 tax year 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. Efile for 2012 tax year Also, any expense allowed as a childcare credit cannot be treated as an expense paid for medical care. Efile for 2012 tax year Controlled Substances You cannot include in medical expenses amounts you pay for controlled substances (such as marijuana, laetrile, etc. Efile for 2012 tax year ), even if such substances are legalized by state law. Efile for 2012 tax year Such substances are not legal under federal law and cannot be included in medical expenses. Efile for 2012 tax year Cosmetic Surgery Generally, you cannot include in medical expenses the amount you pay for unnecessary cosmetic surgery. Efile for 2012 tax year 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. Efile for 2012 tax year You generally cannot include in medical expenses the amount you pay for procedures such as face lifts, hair transplants, hair removal (electrolysis), and liposuction. Efile for 2012 tax year 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. Efile for 2012 tax year Example. Efile for 2012 tax year An individual undergoes surgery that removes a breast as part of treatment for cancer. Efile for 2012 tax year She pays a surgeon to reconstruct the breast. Efile for 2012 tax year The surgery to reconstruct the breast corrects a deformity directly related to the disease. Efile for 2012 tax year The cost of the surgery is includible in her medical expenses. Efile for 2012 tax year Dancing Lessons You cannot include in medical expenses the cost of dancing lessons, swimming lessons, etc. Efile for 2012 tax year , even if they are recommended by a doctor, if they are only for the improvement of general health. Efile for 2012 tax year 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. Efile for 2012 tax year Electrolysis or Hair Removal See Cosmetic Surgery , earlier. Efile for 2012 tax year 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. Efile for 2012 tax year Funeral Expenses You cannot include in medical expenses amounts you pay for funerals. Efile for 2012 tax year 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. Efile for 2012 tax year 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. Efile for 2012 tax year Hair Transplant See Cosmetic Surgery , earlier. Efile for 2012 tax year 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. Efile for 2012 tax year You cannot include in medical expenses the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. Efile for 2012 tax year 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. Efile for 2012 tax year For more information, see Health Coverage Tax Credit , later. Efile for 2012 tax year Health Savings Accounts You cannot include in medical expenses any payment or distribution for medical expenses out of a health savings account. Efile for 2012 tax year Contributions to health savings accounts are deducted separately. Efile for 2012 tax year See Publication 969. Efile for 2012 tax year Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. Efile for 2012 tax year This is a personal expense that is not deductible. Efile for 2012 tax year However, you may be able to include certain expenses paid to a person providing nursing-type services. Efile for 2012 tax year For more information, see Nursing Services , earlier under What Medical Expenses Are Includible. Efile for 2012 tax year Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Efile for 2012 tax year For more information, see Long-Term Care , earlier under What Medical Expenses Are Includible. Efile for 2012 tax year 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. Efile for 2012 tax year Insurance Premiums See Insurance Premiums under What Medical Expenses Are Includible, earlier. Efile for 2012 tax year Maternity Clothes You cannot include in medical expenses amounts you pay for maternity clothes. Efile for 2012 tax year Medical Savings Account (MSA) You cannot include in medical expenses amounts you contribute to an Archer MSA. Efile for 2012 tax year You cannot include expenses you pay for with a tax-free distribution from your Archer MSA. Efile for 2012 tax year You also cannot use other funds equal to the amount of the distribution and include the expenses. Efile for 2012 tax year For more information on Archer MSAs, see Publication 969. Efile for 2012 tax year 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. Efile for 2012 tax year You can only include the cost of a drug that was imported legally. Efile for 2012 tax year For example, you can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals. Efile for 2012 tax year 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. Efile for 2012 tax year Nonprescription Drugs and Medicines Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Efile for 2012 tax year Example. Efile for 2012 tax year Your doctor recommends that you take aspirin. Efile for 2012 tax year Because aspirin is a drug that does not require a physician's prescription, you cannot include its cost in your medical expenses. Efile for 2012 tax year Nutritional Supplements You cannot include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. Efile for 2012 tax year unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. Efile for 2012 tax year Otherwise, these items are taken to maintain your ordinary good health, and are not for medical care. Efile for 2012 tax year 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. Efile for 2012 tax year For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense. Efile for 2012 tax year 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. Efile for 2012 tax year 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. Efile for 2012 tax year (See Braille Books and Magazines under What Medical Expenses Are Includible, earlier. Efile for 2012 tax year ) Swimming Lessons See Dancing Lessons , earlier. Efile for 2012 tax year Teeth Whitening You cannot include in medical expenses amounts paid to whiten teeth. Efile for 2012 tax year See Cosmetic Surgery , earlier. Efile for 2012 tax year 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. Efile for 2012 tax year 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. Efile for 2012 tax year 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). Efile for 2012 tax year 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. Efile for 2012 tax year Also, you cannot include membership dues in a gym, health club, or spa. Efile for 2012 tax year 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. Efile for 2012 tax year See Weight-Loss Program under What Medical Expenses Are Includible, earlier. Efile for 2012 tax year 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. Efile for 2012 tax year 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. Efile for 2012 tax year This includes payments from Medicare. Efile for 2012 tax year 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. Efile for 2012 tax year Example. Efile for 2012 tax year You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. Efile for 2012 tax year The insurance you receive for the hospital and doctors' bills is more than their charges. Efile for 2012 tax year 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. Efile for 2012 tax year Health reimbursement arrange
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Efile for 2012 tax year 9. Efile for 2012 tax year   Tax Treaty Benefits Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Treaty Income Some Typical Tax Treaty BenefitsPersonal Services Teachers, Professors, and Researchers Employees of Foreign Governments Students, Apprentices, and Trainees Capital Gains Resident Aliens Reporting Treaty Benefits Claimed Introduction A nonresident alien (and certain resident aliens) from a country with which the United States has an income tax treaty may qualify for certain benefits. Efile for 2012 tax year Most treaties require that the nonresident alien be a resident of the treaty country to qualify. Efile for 2012 tax year However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. Efile for 2012 tax year See Table 9-1 for a list of tax treaty countries. Efile for 2012 tax year You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. Efile for 2012 tax year See Income Entitled to Tax Treaty Benefits in chapter 8. Efile for 2012 tax year Topics - This chapter discusses: Typical tax treaty benefits, How to obtain copies of tax treaties, and How to claim tax treaty benefits on your tax return. Efile for 2012 tax year Useful Items - You may want to see: Publication 901 U. Efile for 2012 tax year S. Efile for 2012 tax year Tax Treaties Form (and Instructions) 1040NR U. Efile for 2012 tax year S. Efile for 2012 tax year Nonresident Alien Income Tax Return 1040NR-EZ U. Efile for 2012 tax year S. Efile for 2012 tax year Income Tax Return for Certain Nonresident Aliens With No Dependents 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See chapter 12 for information about getting these publications and forms. Efile for 2012 tax year Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. Efile for 2012 tax year Treaty income includes, for example, dividends from sources in the United States that are subject to tax at a tax treaty rate not to exceed 15%. Efile for 2012 tax year Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. Efile for 2012 tax year Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. Efile for 2012 tax year To determine tax on nontreaty income, figure the tax at either the flat 30% rate or the graduated rate, depending upon whether or not the income is effectively connected with your trade or business in the United States. Efile for 2012 tax year Your tax liability is the sum of the tax on treaty income plus the tax on nontreaty income, but cannot be more than the tax liability figured as if the tax treaty had not come into effect. Efile for 2012 tax year Example. Efile for 2012 tax year Arthur Banks is a nonresident alien who is single and a resident of a foreign country that has a tax treaty with the United States. Efile for 2012 tax year He received gross income of $25,850 during the tax year from sources within the United States, consisting of the following items: Dividends on which the tax is limited to a 15% rate by the tax treaty $1,400 Compensation for personal services on which the tax is not limited by the tax treaty 24,450 Total gross income $25,850 Arthur was engaged in business in the United States during the tax year. Efile for 2012 tax year His dividends are not effectively connected with that business. Efile for 2012 tax year He has no deductions other than his own personal exemption. Efile for 2012 tax year His tax liability, figured as though the tax treaty had not come into effect, is $3,060 determined as follows: Total compensation $24,450 Less: Personal exemption 3,900 Taxable income $20,550 Tax determined by graduated rate (Tax Table column for single taxpayers) $2,640 Plus: Tax on gross dividends ($1,400 × 30%) 420 Tax determined as though treaty had not come into effect $3,060 Arthur's tax liability, figured by taking into account the reduced rate on dividend income as provided by the tax treaty, is $2,850 determined as follows: Tax determined by graduated rate (same as figured above) $2,640 Plus: Tax on gross dividends ($1,400 × 15%) 210 Tax on compensation and dividends $2,850 His tax liability, therefore, is limited to $2,850, the tax liability figured using the tax treaty rate on the dividends. Efile for 2012 tax year Some Typical Tax Treaty Benefits The following paragraphs briefly explain the exemptions that are available under tax treaties for personal services income, remittances, scholarships, fellowships, and capital gain income. Efile for 2012 tax year The conditions for claiming the exemptions vary under each tax treaty. Efile for 2012 tax year For more information about the conditions under a particular tax treaty, see Publication 901. Efile for 2012 tax year Or, you may download the complete text of most U. Efile for 2012 tax year S. Efile for 2012 tax year tax treaties at IRS. Efile for 2012 tax year gov. Efile for 2012 tax year Technical explanations for many of those treaties are also available at that site. Efile for 2012 tax year Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. Efile for 2012 tax year These types of income may be exempt from U. Efile for 2012 tax year S. Efile for 2012 tax year tax or may be subject to a reduced rate of tax. Efile for 2012 tax year For more information, see Publication 901 or the applicable tax treaty. Efile for 2012 tax year Personal Services Nonresident aliens from treaty countries who are in the United States for a short stay and also meet certain other requirements may be exempt from tax on their compensation received for personal services performed in the United States. Efile for 2012 tax year Many tax treaties require that the nonresident alien claiming this exemption be present in the United States for a total of not more than 183 days during the tax year. Efile for 2012 tax year Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. Efile for 2012 tax year Spending part of a day in the United States counts as a day of presence. Efile for 2012 tax year Tax treaties may also require that: The compensation cannot be more than a specific amount (frequently $3,000), and The individual have a foreign employer; that is, an individual, corporation, or entity of a foreign country. Efile for 2012 tax year Note. Efile for 2012 tax year Under most treaties, income received as an employee (generally designated as dependent personal services) and income received as a self-employed person (generally designated as independent personal services or business income) are treated differently. Efile for 2012 tax year Teachers, Professors, and Researchers Under many income tax treaties, nonresident alien teachers or professors who temporarily visit the United States for the primary purpose of teaching at a university or other accredited educational institution are not subject to U. Efile for 2012 tax year S. Efile for 2012 tax year income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. Efile for 2012 tax year Many treaties also provide an exemption for engaging in research. Efile for 2012 tax year Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. Efile for 2012 tax year A substantial part of that person's time must be devoted to those duties. Efile for 2012 tax year The normal duties of a teacher or professor include not only formal classroom work involving regularly scheduled lectures, demonstrations, or other student-participation activities, but also the less formal method of presenting ideas in seminars or other informal groups and in joint efforts in the laboratory. Efile for 2012 tax year If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Efile for 2012 tax year See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. Efile for 2012 tax year Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. Efile for 2012 tax year However, a difference exists among treaties as to who qualifies for this benefit. Efile for 2012 tax year Under many treaties, aliens admitted to the United States for permanent residence do not qualify. Efile for 2012 tax year Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. Efile for 2012 tax year Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. Efile for 2012 tax year Chapter 10 of this publication also has information for employees of foreign governments. Efile for 2012 tax year Students, Apprentices, and Trainees Under some income tax treaties, students, apprentices, and trainees are exempt from tax on remittances received from abroad for study and maintenance. Efile for 2012 tax year Also, under some treaties, scholarship and fellowship grants, and a limited amount of compensation received by students, apprentices, and trainees may be exempt from tax. Efile for 2012 tax year If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Efile for 2012 tax year See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. Efile for 2012 tax year Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. Efile for 2012 tax year Generally, gains from the sale or exchange of real property located in the United States are taxable. Efile for 2012 tax year Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. Efile for 2012 tax year U. Efile for 2012 tax year S. Efile for 2012 tax year Residency Under Tax Treaty “Tie-Breaker” Rule In certain circumstances, individuals who are treated as residents of the United States under an income tax treaty (after application of the so-called “tie-breaker” rule) will be entitled to treaty benefits. Efile for 2012 tax year (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. Efile for 2012 tax year ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. Efile for 2012 tax year This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. Efile for 2012 tax year See Reporting Treaty Benefits Claimed . Efile for 2012 tax year In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Efile for 2012 tax year S. Efile for 2012 tax year tax under the treaty. Efile for 2012 tax year However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages or salaries). Efile for 2012 tax year Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Efile for 2012 tax year Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Efile for 2012 tax year On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Efile for 2012 tax year Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. Efile for 2012 tax year Attach a statement to Form 1040 showing a computation of the tax at the reduced rate, the name of the treaty country, and the treaty article that provides for the reduced tax rate. Efile for 2012 tax year Include this tax on Form 1040, line 61. Efile for 2012 tax year On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. Efile for 2012 tax year Example. Efile for 2012 tax year Jacques Dubois, who is a resident of the United States under Article 4 of the U. Efile for 2012 tax year S. Efile for 2012 tax year -France income tax treaty, receives French social security benefits. Efile for 2012 tax year Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. Efile for 2012 tax year Mr. Efile for 2012 tax year Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. Efile for 2012 tax year Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. Efile for 2012 tax year S. Efile for 2012 tax year resident receives social security benefits from Canada or Germany, those benefits are treated for U. Efile for 2012 tax year S. Efile for 2012 tax year income tax purposes as if they were received under the social security legislation of the United States. Efile for 2012 tax year If you receive social security benefits from Canada or Germany, include them on line 1 of your Social Security Benefits Worksheet for purposes of determining the taxable amount to be reported on Form 1040, line 20b or Form 1040A, line 14b. Efile for 2012 tax year You are not required to file a Form 8833 for those benefits. Efile for 2012 tax year Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens Generally, you must be a nonresident alien student, apprentice, trainee, teacher, professor, or researcher in order to claim a tax treaty exemption for remittances from abroad for study and maintenance in the United States, for scholarship, fellowship, and research grants, and for wages or other personal service compensation. Efile for 2012 tax year Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. Efile for 2012 tax year However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. Efile for 2012 tax year S. Efile for 2012 tax year tax purposes, the treaty exemption will continue to apply if the tax treaty's saving clause (explained later) provides an exception for it and you otherwise meet the requirements for the treaty exemption (including any time limit, explained later). Efile for 2012 tax year This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. Efile for 2012 tax year Some exceptions to the saving clause apply to all resident aliens (for example, under the U. Efile for 2012 tax year S. Efile for 2012 tax year -People's Republic of China treaty); others apply only to resident aliens who are not lawful permanent residents of the United States (green card holders). Efile for 2012 tax year If you qualify under an exception to the treaty's saving clause, you can avoid income tax withholding by giving the payor a Form W-9 with the statement required by the Form W-9 instructions. Efile for 2012 tax year Saving clause. Efile for 2012 tax year   Most tax treaties have a saving clause. Efile for 2012 tax year A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. Efile for 2012 tax year Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. Efile for 2012 tax year However, many tax treaties have exceptions to the saving clause, which may allow you to continue to claim certain treaty benefits when you become a resident alien. Efile for 2012 tax year Read the treaty to find out if it has a saving clause and an exception to it. Efile for 2012 tax year Time limit for claiming treaty exemptions. Efile for 2012 tax year   Many treaties limit the number of years you can claim a treaty exemption. Efile for 2012 tax year For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. Efile for 2012 tax year Once you reach this limit, you can no longer claim the treaty exemption. Efile for 2012 tax year See the treaty or Publication 901 for the time limits that apply. Efile for 2012 tax year How to report income on your tax return. Efile for 2012 tax year   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Efile for 2012 tax year S. Efile for 2012 tax year tax under the treaty. Efile for 2012 tax year However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages, salaries, scholarships, or fellowships). Efile for 2012 tax year Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Efile for 2012 tax year Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Efile for 2012 tax year On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Efile for 2012 tax year Example. Efile for 2012 tax year Mr. Efile for 2012 tax year Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. Efile for 2012 tax year He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. Efile for 2012 tax year S. Efile for 2012 tax year tax in those years under Article 20 of the U. Efile for 2012 tax year S. Efile for 2012 tax year -People's Republic of China income tax treaty. Efile for 2012 tax year On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. Efile for 2012 tax year Even though Mr. Efile for 2012 tax year Yu is now a resident alien, the provisions of Article 20 still apply because of the exception to the saving clause in paragraph 2 of the Protocol to the U. Efile for 2012 tax year S. Efile for 2012 tax year -People's Republic of China treaty dated April 30, 1984. Efile for 2012 tax year Mr. Efile for 2012 tax year Yu should submit Form W-9 and the required statement to the payor. Efile for 2012 tax year Reporting Treaty Benefits Claimed If you claim treaty benefits that override or modify any provision of the Internal Revenue Code, and by claiming these benefits your tax is, or might be, reduced, you must attach a fully completed Form 8833 to your tax return. Efile for 2012 tax year See below, for the situations where you are not required to file Form 8833. Efile for 2012 tax year You must file a U. Efile for 2012 tax year S. Efile for 2012 tax year tax return and Form 8833 if you claim the following treaty benefits. Efile for 2012 tax year You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. Efile for 2012 tax year S. Efile for 2012 tax year real property interest based on a treaty. Efile for 2012 tax year You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. Efile for 2012 tax year You receive payments or income items totaling more than $100,000 and you determine your country of residence under a treaty and not under the rules for residency discussed in chapter 1. Efile for 2012 tax year These are the more common situations for which Form 8833 is required. Efile for 2012 tax year Exceptions. Efile for 2012 tax year   You do not have to file Form 8833 for any of the following situations. Efile for 2012 tax year You claim a reduced rate of withholding tax under a treaty on interest, dividends, rent, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate. Efile for 2012 tax year You claim a treaty reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. Efile for 2012 tax year This includes taxable scholarship and fellowship grants. Efile for 2012 tax year You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. Efile for 2012 tax year You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return. Efile for 2012 tax year The payments or items of income that are otherwise required to be disclosed total no more than $10,000. Efile for 2012 tax year You are claiming treaty benefits for amounts that are: Reported to you on Form 1042-S and Received by you: As a related party from a reporting corporation within the meaning of Internal Revenue Code section 6038A (relating to information returns on Form 5472 filed by U. Efile for 2012 tax year S. Efile for 2012 tax year corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. Efile for 2012 tax year S. Efile for 2012 tax year financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. Efile for 2012 tax year S. Efile for 2012 tax year financial institution, qualified intermediary, or withholding foreign partnership or trust. Efile for 2012 tax year The exception described in (6) above does not apply to any amounts for which a treaty-based return disclosure is specifically required by the Form 8833 instructions. Efile for 2012 tax year Penalty for failure to provide required information on Form 8833. Efile for 2012 tax year   If you are required to report the treaty benefits but do not, you may be subject to a penalty of $1,000 for each failure. Efile for 2012 tax year Additional information. Efile for 2012 tax year   For additional information, see section 301. Efile for 2012 tax year 6114-1(c) of the Income Tax Regulations. Efile for 2012 tax year Table 9-1. Efile for 2012 tax year Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Efile for 2012 tax year D. Efile for 2012 tax year ) Australia TIAS 10773 Dec. Efile for 2012 tax year 1, 1983 1986-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 220 1986-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 246 Protocol TIAS Jan. Efile for 2012 tax year 1, 2004     Austria TIAS Jan. Efile for 2012 tax year 1, 1999     Bangladesh TIAS Jan. Efile for 2012 tax year 1, 2007     Barbados TIAS 11090 Jan. Efile for 2012 tax year 1, 1984 1991-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 436 1991-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 466 Protocol TIAS Jan. Efile for 2012 tax year 1, 1994     Protocol TIAS Jan. Efile for 2012 tax year 1, 2005     Belgium TIAS Jan. Efile for 2012 tax year 1, 2008     Bulgaria TIAS Jan. Efile for 2012 tax year 1, 2009     Canada2 TIAS 11087 Jan. Efile for 2012 tax year 1, 1985 1986-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 258 1987-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 298 Protocol TIAS Jan. Efile for 2012 tax year 1, 1996     Protocol TIAS Dec. Efile for 2012 tax year 16, 1997     Protocol TIAS Jan. Efile for 2012 tax year 1, 2009     China, People's Republic of TIAS 12065 Jan. Efile for 2012 tax year 1, 1987 1988-1 C. Efile for 2012 tax year B. Efile for 2012 tax year 414 1988-1 C. Efile for 2012 tax year B. Efile for 2012 tax year 447 Commonwealth of Independent States3 TIAS 8225 Jan. Efile for 2012 tax year 1, 1976 1976-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 463 1976-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 475 Cyprus TIAS 10965 Jan. Efile for 2012 tax year 1, 1986 1989-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 280 1989-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 314 Czech Republic TIAS Jan. Efile for 2012 tax year 1, 1993     Denmark TIAS Jan. Efile for 2012 tax year 1, 2001     Protocol TIAS Jan. Efile for 2012 tax year 1, 2008     Egypt TIAS 10149 Jan. Efile for 2012 tax year 1, 1982 1982-1 C. Efile for 2012 tax year B. Efile for 2012 tax year 219 1982-1 C. Efile for 2012 tax year B. Efile for 2012 tax year 243 Estonia TIAS Jan. Efile for 2012 tax year 1, 2000     Finland TIAS 12101 Jan. Efile for 2012 tax year 1, 1991     Protocol TIAS Jan. Efile for 2012 tax year 1, 2008     France TIAS Jan. Efile for 2012 tax year 1, 1996     Protocol TIAS Jan. Efile for 2012 tax year 1, 2007     Protocol TIAS Jan. Efile for 2012 tax year 1, 2010     Germany TIAS Jan. Efile for 2012 tax year 1, 1990     Protocol TIAS Jan. Efile for 2012 tax year 1, 2008     Greece TIAS 2902 Jan. Efile for 2012 tax year 1, 1953 1958-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 1054 T. Efile for 2012 tax year D. Efile for 2012 tax year 6109, 1954-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 638 Hungary TIAS 9560 Jan. Efile for 2012 tax year 1, 1980 1980-1 C. Efile for 2012 tax year B. Efile for 2012 tax year 333 1980-1 C. Efile for 2012 tax year B. Efile for 2012 tax year 354 Iceland TIAS Jan. Efile for 2012 tax year 1, 2009     India TIAS Jan. Efile for 2012 tax year 1, 1991     Indonesia TIAS 11593 Jan. Efile for 2012 tax year 1, 1990     Ireland TIAS Jan. Efile for 2012 tax year 1, 1998     Israel TIAS Jan. Efile for 2012 tax year 1, 1995     Italy TIAS Jan. Efile for 2012 tax year 1, 2010     Jamaica TIAS 10207 Jan. Efile for 2012 tax year 1, 1982 1982-1 C. Efile for 2012 tax year B. Efile for 2012 tax year 257 1982-1 C. Efile for 2012 tax year B. Efile for 2012 tax year 291 Japan TIAS Jan. Efile for 2012 tax year 1, 2005     Kazakhstan TIAS Jan. Efile for 2012 tax year 1, 1996     Korea, South TIAS 9506 Jan. Efile for 2012 tax year 1, 1980 1979-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 435 1979-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 458 Latvia TIAS Jan. Efile for 2012 tax year 1, 2000     Lithuania TIAS Jan. Efile for 2012 tax year 1, 2000     Luxembourg TIAS Jan. Efile for 2012 tax year 1, 2001     Malta TIAS Jan. Efile for 2012 tax year 1, 2011     Mexico TIAS Jan. Efile for 2012 tax year 1, 1994 1994-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 424 1994-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 489 Protocol TIAS Oct. Efile for 2012 tax year 26, 1995     Protocol TIAS Jan. Efile for 2012 tax year 1, 2004     Morocco TIAS 10195 Jan. Efile for 2012 tax year 1, 1981 1982-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 405 1982-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 427 Netherlands TIAS Jan. Efile for 2012 tax year 1, 1994     Protocol TIAS Jan. Efile for 2012 tax year 1, 2005     New Zealand TIAS 10772 Nov. Efile for 2012 tax year 2, 1983 1990-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 274 1990-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 303 Protocol TIAS Jan. Efile for 2012 tax year 1, 2011     Norway TIAS 7474 Jan. Efile for 2012 tax year 1, 1971 1973-1 C. Efile for 2012 tax year B. Efile for 2012 tax year 669 1973-1 C. Efile for 2012 tax year B. Efile for 2012 tax year 693 Protocol TIAS 10205 Jan. Efile for 2012 tax year 1, 1982 1982-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 440 1982-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 454 Pakistan TIAS 4232 Jan. Efile for 2012 tax year 1, 1959 1960-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 646 T. Efile for 2012 tax year D. Efile for 2012 tax year 6431, 1960-1 C. Efile for 2012 tax year B. Efile for 2012 tax year 755 Philippines TIAS 10417 Jan. Efile for 2012 tax year 1, 1983 1984-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 384 1984-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 412 Poland TIAS 8486 Jan. Efile for 2012 tax year 1, 1974 1977-1 C. Efile for 2012 tax year B. Efile for 2012 tax year 416 1977-1 C. Efile for 2012 tax year B. Efile for 2012 tax year 427 Portugal TIAS Jan. Efile for 2012 tax year 1, 1996     Romania TIAS 8228 Jan. Efile for 2012 tax year 1, 1974 1976-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 492 1976-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 504 Russia TIAS Jan. Efile for 2012 tax year 1, 1994     Slovak Republic TIAS Jan. Efile for 2012 tax year 1, 1993     Slovenia TIAS Jan. Efile for 2012 tax year 1, 2002     South Africa TIAS Jan. Efile for 2012 tax year 1, 1998     Spain TIAS Jan. Efile for 2012 tax year 1, 1991     Sri Lanka TIAS Jan. Efile for 2012 tax year 1, 2004     Sweden TIAS Jan. Efile for 2012 tax year 1, 1996     Protocol TIAS Jan. Efile for 2012 tax year 1, 2007     Switzerland TIAS Jan. Efile for 2012 tax year 1, 1998     Thailand TIAS Jan. Efile for 2012 tax year 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Efile for 2012 tax year 1, 1970 1971-2 C. Efile for 2012 tax year B. Efile for 2012 tax year 479   Tunisia TIAS Jan. Efile for 2012 tax year 1, 1990     Turkey TIAS Jan. Efile for 2012 tax year 1, 1998     Ukraine TIAS Jan. Efile for 2012 tax year 1, 2001     United Kingdom TIAS Jan. Efile for 2012 tax year 1, 2004     Venezuela TIAS Jan. Efile for 2012 tax year 1, 2000     1(TIAS) Treaties and Other International Act Series 2Information on the treaty can be found in Publication 597, Information on the United States-Canada Income Tax Treaty. Efile for 2012 tax year 3The U. Efile for 2012 tax year S. Efile for 2012 tax year -U. Efile for 2012 tax year S. Efile for 2012 tax year S. Efile for 2012 tax year R. Efile for 2012 tax year income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Efile for 2012 tax year Prev  Up  Next   Home   More Online Publications