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File 2012 Tax Return

File 2012 tax return 6. File 2012 tax return   Ingresos de Propinas Table of Contents Introduction Useful Items - You may want to see: Cómo Mantener un Registro Diario de PropinasRegistro electrónico de propinas. File 2012 tax return Cómo Declarar las Propinas a su EmpleadorInforme electrónico de propinas. File 2012 tax return Declaración final. File 2012 tax return Cómo se Declaran las Propinas en la Declaración de Impuestos Asignación de Propinas Introduction Este capítulo es para empleados que reciben propinas. File 2012 tax return Todas las propinas que usted reciba son ingresos y están sujetas al impuesto federal sobre los ingresos. File 2012 tax return Tiene que incluir en el ingreso bruto todas las propinas que reciba directamente, propinas recibidas por medio de cargos a tarjetas de crédito o débito que le son entregadas por su empleador y su participación de todas las propinas recibidas de un fondo común u otro acuerdo de distribución de propinas. File 2012 tax return El valor de las propinas que no son pagadas en efectivo, tales como boletos, pases u otros artículos de valor también son ingresos y están sujetos al impuesto. File 2012 tax return La declaración correcta de los ingresos de propinas no es difícil. File 2012 tax return Usted tiene que completar tres pasos: Mantener un registro diario de propinas. File 2012 tax return Declarar sus propinas a su empleador. File 2012 tax return Declarar todas sus propinas en su declaración de impuestos. File 2012 tax return  Este capítulo le explicará estos tres pasos y le ayudará a determinar cómo completar su declaración de impuestos si no ha realizado los dos primeros pasos. File 2012 tax return Este capítulo también le mostrará cómo tratar las propinas asignadas. File 2012 tax return Para información sobre acuerdos y programas especiales relacionados con las propinas, vea la Publicación 531, en inglés. File 2012 tax return Useful Items - You may want to see: Publicación 531 Reporting Tip Income (Cómo declarar los ingresos de propinas), en inglés 1244-PR Registro Diario de Propinas Recibidas por el(la) Empleado(a) e Informe al Patrono, en español 1244 Employee's Daily Record of Tips and Report to Employer (Registro Diario de Propinas Recibidas por el(la) Empleado(a) e Informe al Empleador), en inglés Formularios (e Instrucciones) 4137 Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y Medicare sobre el ingreso de propinas no declaradas), en inglés 4070-PR Informe al Patrono de Propinas Recibidas por el(la) Empleado(a), disponible en español 4070 Employee's Report of Tips to Employer (Informe al Empleador de Propinas Recibidas por el(la) Empleado(a)), en inglés Cómo Mantener un Registro Diario de Propinas ¿Por qué mantener un registro diario de propinas?   Usted tiene que mantener un registro diario de propinas para que pueda: Declarar sus propinas correctamente a su empleador, Declarar sus propinas correctamente en su declaración de impuestos y Comprobar sus ingresos de propinas si se cuestiona su declaración. File 2012 tax return Cómo mantener un registro diario de propinas. File 2012 tax return   Hay dos maneras de mantener un registro diario de propinas. File 2012 tax return Puede optar por: Anotar la información sobre sus propinas en un diario de propinas o Mantener copias de documentos que comprueben sus propinas, tales como cuentas de restaurantes y recibos de cargos hechos a tarjetas de crédito o de débito. File 2012 tax return Usted debe mantener su registro diario de propinas junto con su documentación tributaria u otra documentación personal. File 2012 tax return Tiene que guardar su documentación por el tiempo en que sea importante para la aplicación de la ley tributaria federal. File 2012 tax return Para información sobre cuánto tiempo debe guardar esta documentación, vea el tema titulado Cuánto Tiempo Debe Mantener Los Documentos , en el capítulo 1. File 2012 tax return    Si mantiene un registro de propinas, puede utilizar el Formulario 4070A-PR, Registro Diario de Propinas del(la) Empleado(a) (o el Formulario 4070-A, en inglés). File 2012 tax return Para obtener el Formulario 4070A-PR (o el Formulario 4070-A), pídale al IRS o a su empleador la Publicación 1244-PR (o la Publicación 1244, en inglés). File 2012 tax return Asimismo, la Publicación 1244-PR está disponible en el sitio web www. File 2012 tax return irs. File 2012 tax return gov/pub/irs-pdf/p1244pr. File 2012 tax return pdf. File 2012 tax return La Publicación 1244-PR (o la Publicación 1244, en inglés) contiene suficientes copias del Formulario 4070A-PR (o del Formulario 4070-A, en inglés) para un año. File 2012 tax return Cada día, anote la información solicitada en el formulario. File 2012 tax return   Además de la información solicitada en el Formulario 4070A-PR, también es necesario que mantenga un registro u otra documentación de la fecha y el valor de toda propina que reciba que no sea en efectivo, tales como boletos, pases u otros artículos de valor. File 2012 tax return Aunque no declara estas propinas a su empleador, tiene que declararlas en su declaración de impuestos. File 2012 tax return   Si no utiliza el Formulario 4070A-PR (o el Formulario 4070-A, en inglés), comience su registro escribiendo su nombre, el nombre de su empleador y el nombre del negocio o establecimiento donde trabaja si es distinto al nombre de su empleador. File 2012 tax return Luego, cada día que trabaje, anote la fecha y la siguiente información: Propinas en efectivo que obtiene directamente de los clientes o de otros empleados. File 2012 tax return Propinas de los clientes que pagan con tarjeta de crédito y de débito que su empleador le paga. File 2012 tax return El valor de toda propina que haya recibido que no sea pagada en efectivo, tales como boletos, pases y otros artículos de valor. File 2012 tax return La cantidad de propinas que usted le pagó a otros empleados a través de un fondo común u otro acuerdo de distribución de propinas y los nombres de los empleados a los cuales les pagó las propinas. File 2012 tax return Registro electrónico de propinas. File 2012 tax return   Usted puede utilizar un sistema electrónico provisto por su empleador para mantener un registro de propinas diarias. File 2012 tax return En tal caso, tiene que recibir y guardar una copia en papel de este registro. File 2012 tax return Cargos por servicios. File 2012 tax return   No anote en su registro de propinas la cantidad de ningún cargo por servicios que su empleador añada a la cuenta de un cliente y que luego le pague a usted y que el empleador trate como salario de usted. File 2012 tax return Los cargos de este tipo son parte de su salario, no son propinas. File 2012 tax return Vea los ejemplos que se presentan a continuación. File 2012 tax return Ejemplo 1. File 2012 tax return El restaurante Buena Comida añade un cargo del 18% a la cuenta de grupos de 6 o más clientes. File 2012 tax return Juanita forma parte de un grupo de 8 personas. File 2012 tax return Además del costo de la comida y bebidas que se sirvieron a todos en el grupo de Juanita, la cuenta incluye un monto igual al 18% del costo de las mismas, el cual aparece en la línea para anotar propinas. File 2012 tax return Dicho monto se incluye en el total de la cuenta. File 2012 tax return Debido a que Juanita no tenía un derecho ilimitado de determinar el monto en la línea para anotar propinas, el cargo del 18% se considera un cargo por servicios. File 2012 tax return No anote el cargo del 18% en su registro de propinas. File 2012 tax return Los cargos por servicios que se le paguen son considerados salarios y no propinas. File 2012 tax return Ejemplo 2. File 2012 tax return El restaurante Buena Comida también incluye ejemplos de cálculos para las cantidades de propinas en la parte inferior de la cuenta para la comida y las bebidas servidas a los clientes. File 2012 tax return En la parte inferior de la cuenta de David, debajo de la línea para la firma, se incluye una línea en blanco para anotar propinas, además de ejemplos de propinas calculadas en base al 15%, 18% y 20% de los costos de la comida y bebidas que le sirvieron. File 2012 tax return Debido a que David tenía libertad para anotar cualquier cantidad en la línea para anotar propinas, o dejarla en blanco, cualquier cantidad que David anote se considera propina. File 2012 tax return Cerciórese de incluir esta cantidad en su registro de propinas. File 2012 tax return Cómo Declarar las Propinas a su Empleador ¿Por qué tiene que declarar sus propinas a su empleador?   Tiene que declarar sus propinas a su empleador para que: Éste pueda retenerle impuesto federal sobre el ingreso, impuestos del Seguro Social, impuestos de Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria, Éste pueda declarar la cantidad correcta de sus ganancias a la Administración del Seguro Social o a la Junta de la Jubilación Ferroviaria (lo cual afecta sus beneficios cuando se jubile o si queda incapacitado, o los beneficios de su familia cuando usted fallezca) y Usted pueda evitar la Multa por no declarar las propinas a su empleador (tema explicado más adelante). File 2012 tax return Propinas que tiene que declarar a su empleador. File 2012 tax return   Declárele a su empleador solamente las propinas que reciba en efectivo, en cheques, tarjetas de débito y de crédito. File 2012 tax return   Si el total de las propinas que reciba de un trabajo en un mes determinado es menos de $20, no declare las propinas de ese mes a ese empleador. File 2012 tax return   Si recibe propinas conforme a un acuerdo para compartir propinas equitativamente, declare sólo las propinas que reciba y retenga. File 2012 tax return No declare a su empleador ninguna parte de las propinas que reciba para luego entregárselas a otros empleados. File 2012 tax return Sin embargo, tiene que declarar las propinas que reciba de otros empleados. File 2012 tax return    No declare a su empleador el valor de las propinas que no reciba en efectivo, tales como boletos o pases. File 2012 tax return No se pagan impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria sobre estas propinas. File 2012 tax return Cómo se declaran las propinas. File 2012 tax return    Si su empleador no le proporciona otro medio para declarar las propinas, puede usar el Formulario 4070-PR, en español (o el Formulario 4070, en inglés). File 2012 tax return Escriba la información requerida en el formulario, incluya su firma y la fecha y entrégueselo a su empleador. File 2012 tax return Si desea obtener copias del formulario para un año completo, comuníquese con el IRS o pídale a su empleador la Publicación 1244-PR (o la Publicación 1244, en inglés). File 2012 tax return   Si no usa el Formulario 4070-PR (o el Formulario 4070, en inglés), entréguele a su empleador un informe con la información siguiente: Su nombre, dirección y número de Seguro Social. File 2012 tax return El nombre de su empleador, la dirección y el nombre del establecimiento (si es diferente al nombre del empleador). File 2012 tax return El mes (o las fechas de cualquier período más corto) en el cual usted recibió propinas. File 2012 tax return El total de propinas que se tienen que declarar para ese período. File 2012 tax return Usted tiene que firmar y fechar el informe. File 2012 tax return Cerciórese de guardar una copia junto con sus documentos tributarios u otros documentos personales. File 2012 tax return   Su empleador puede requerirle que declare sus propinas más de una vez al mes. File 2012 tax return Sin embargo, el informe no puede abarcar un período mayor de un mes natural. File 2012 tax return Informe electrónico de propinas. File 2012 tax return   Su empleador puede exigir que facilite su informe de propinas por medios electrónicos. File 2012 tax return Cuándo debe declarar las propinas. File 2012 tax return   Entregue a su empleador el informe correspondiente a cada mes, a más tardar el día 10 del mes siguiente. File 2012 tax return Si el día 10 cae en sábado, domingo o día feriado legal, entonces entréguele el informe a su empleador el próximo día siempre que no sea sábado, domingo o día feriado legal. File 2012 tax return Ejemplo. File 2012 tax return Tiene que declararle a su empleador la cantidad de propinas que recibió en septiembre del año 2014 a más tardar el día 10 de octubre de 2014. File 2012 tax return Declaración final. File 2012 tax return   Si deja de trabajar durante el mes, puede declarar las propinas recibidas cuando termine su empleo. File 2012 tax return Multa por no declarar las propinas. File 2012 tax return   Si no le declara a su empleador las propinas que recibió, tal como se requiere, puede estar sujeto a que se le imponga una multa equivalente al 50% de los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria que adeude sobre las propinas que no declaró. File 2012 tax return (Para información sobre estos impuestos, vea Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos, más adelante). File 2012 tax return La cantidad de la multa que se impone es adicional a los impuestos que adeude. File 2012 tax return   Puede evitar que esta multa le sea impuesta si puede demostrar que existe causa razonable por la cual no le declaró las propinas a su empleador. File 2012 tax return Para hacerlo, adjunte un documento escrito a su declaración de impuestos explicando la razón por la cual no declaró la cantidad de propinas que recibió. File 2012 tax return Entrega de dinero al empleador para el pago de los impuestos. File 2012 tax return   Es posible que lo que gana normalmente no sea suficiente para que su empleador le retenga todos los impuestos que adeude sobre su salario normal más las propinas que recibe. File 2012 tax return Si esto ocurre, puede entregarle dinero a su empleador hasta el cierre del año natural para pagar el resto de los impuestos. File 2012 tax return   Si no le entrega dinero suficiente a su empleador, el mismo aplicará su salario normal y todo dinero que usted le entregue para los impuestos, en el orden siguiente: Todos los impuestos sobre su salario normal. File 2012 tax return Los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria sobre las propinas que declaró. File 2012 tax return Los impuestos federales, estatales y locales sobre los ingresos sobre las propinas que declaró. File 2012 tax return    Su empleador puede descontar de su próximo salario todo impuesto que quede pendiente. File 2012 tax return Si al final del año aún no se le han retenido suficientes impuestos, usted puede estar sujeto a una multa por pago insuficiente de impuestos estimados. File 2012 tax return Vea la Publicación 505, Tax Withholding and Estimated Tax (Retención de impuestos e impuesto estimado), en inglés, para más información. File 2012 tax return    Impuestos no recaudados. File 2012 tax return Usted tiene que informar en su declaración de impuestos todo impuesto del Seguro Social y Medicare o impuestos de la jubilación ferroviaria que no se recaudaron al final del año 2013. File 2012 tax return Estos impuestos no recaudados aparecerán en su Formulario W-2 del año 2013. File 2012 tax return Vea el tema titulado Cómo se declaran los impuestos no recaudados del Seguro Social, Medicare o impuesto de la jubilación ferroviaria sobre propinas declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos, a continuación. File 2012 tax return Cómo se Declaran las Propinas en la Declaración de Impuestos Cómo se declaran las propinas. File 2012 tax return    Declare las propinas que recibió junto con su salario en la línea 7 del Formulario 1040, la línea 7 del Formulario 1040A o en la línea 1 del Formulario 1040EZ. File 2012 tax return Qué propinas se tienen que declarar. File 2012 tax return   Usted tiene que informar en su declaración de impuestos todas las propinas que recibió en 2013. File 2012 tax return Incluya las que recibió en efectivo y las que no fueron en efectivo. File 2012 tax return Toda propina que usted haya declarado en 2013 a su empleador está incluida en los salarios que aparecen en el recuadro 1 de su Formulario W-2. File 2012 tax return Sume a la cantidad del recuadro 1 solamente las propinas que usted no le declaró a su empleador. File 2012 tax return    Si recibió $20 o más en propinas en efectivo o cargadas a tarjetas de crédito o débito en un mes y no las declaró a su empleador, vea más adelante el tema titulado Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador . File 2012 tax return    Si usted no llevó un registro diario de las propinas que recibió, tal como se requiere, y aparece una cantidad en el recuadro 8 del Formulario W-2, vea más adelante la sección titulada Asignación de Propinas . File 2012 tax return   Si usted llevó un registro diario y declaró a su empleador todas las propinas que recibió, tal como se requiere conforme a las reglas explicadas anteriormente, añada a la cantidad que aparece en el recuadro 1 de su Formulario W-2 las siguientes propinas: Las propinas que recibió tanto en efectivo como cargadas a tarjetas de crédito o débito que fueron menos de $20 en un mes cualquiera. File 2012 tax return El valor de las propinas que no recibió en efectivo, tales como boletos, pases u otros artículos de valor. File 2012 tax return Ejemplo. File 2012 tax return Mariano Almendares comenzó a trabajar en el Restaurante Océano Azul (su único empleador en el año 2013) el día 30 de junio y recibió $10,000 en salarios durante el año. File 2012 tax return Mariano llevó un registro diario de las propinas que recibió durante el año, el cual muestra que en junio recibió $18 en propinas y en el resto del año recibió $7,000 en propinas. File 2012 tax return Al Sr. File 2012 tax return Almendares no se le requirió declararle a su empleador las propinas que recibió en junio, pero sí le declaró todas las propinas que recibió durante el resto del año, tal como se requiere. File 2012 tax return El Formulario W-2 que el Sr. File 2012 tax return Almendares recibió del Restaurante Océano Azul muestra $17,000 ($10,000 de salario más $7,000 de propinas declaradas) en el recuadro 1. File 2012 tax return El Sr. File 2012 tax return Almendares añade a esa cantidad los $18 de propinas que no le declaró al empleador y declara $17,018 como salario en su declaración de impuestos. File 2012 tax return Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador. File 2012 tax return    Si en un mes recibió $20 o más en propinas en efectivo o cargadas a tarjetas de crédito o débito en algún empleo y no declaró todas esas propinas a su empleador, tiene que declarar como impuesto adicional los impuestos del Seguro Social, Medicare e Impuesto Adicional del Medicare sobre las propinas que no declaró a su empleador. File 2012 tax return Para declarar estos impuestos, tiene que presentar una declaración aunque de otro modo no tuviera que presentarla. File 2012 tax return Para hacerlo, tiene que usar el Formulario 1040. File 2012 tax return (No puede presentar el Formulario 1040EZ ni el Formulario 1040A). File 2012 tax return    Use el Formulario 4137, Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y de Medicare sobre el ingreso de propinas no declaradas), en inglés, para calcular los impuestos al Seguro Social y al Medicare. File 2012 tax return Anote el impuesto en su declaración como se indica y adjunte el Formulario 4137 debidamente completado a la misma. File 2012 tax return Use el Formulario 8959, en inglés, para calcular el Impuesto Adicional del Medicare. File 2012 tax return    Si usted está sujeto a la Railroad Retirement Tax Act (Ley Tributaria para la Jubilación Ferroviaria), no puede utilizar el Formulario 4137 para pagar el impuesto para la jubilación ferroviaria sobre propinas no declaradas. File 2012 tax return Para obtener crédito para la jubilación ferroviaria, tiene que declarar sus propinas a su empleador. File 2012 tax return Cómo se declaran los impuestos no recaudados del Seguro Social, Medicare o impuesto de la jubilación ferroviaria sobre propinas declaradas a su empleador. File 2012 tax return   Usted podría tener impuestos sin recaudar si su salario normal no es suficiente para que su empleador retenga todos los impuestos adeudados y si no le dio a su empleador dinero suficiente para pagar el resto de los impuestos. File 2012 tax return Para más información, vea Entrega de dinero al empleador para el pago de los impuestos , bajo Cómo Declarar las Propinas a su Empleador, anteriormente. File 2012 tax return   Si su empleador no pudo recaudar todos los impuestos al Seguro Social y al Medicare o impuesto de la jubilación ferroviaria que usted adeuda sobre propinas declaradas para 2013, los impuestos por recaudar se mostrarán en el recuadro 12 del Formulario W-2 (códigos A y B). File 2012 tax return Tiene que declarar estas cantidades como impuesto adicional en su declaración. File 2012 tax return A diferencia de la parte no recaudada del impuesto regular al Medicare (1. File 2012 tax return 45%), el Impuesto Adicional del Medicare no recaudado no se declara en el recuadro 12 del Formulario W-2 con el código B. File 2012 tax return    Para declarar estos impuestos no recaudados, tiene que presentar una declaración aunque no tuviera que presentarla de otro modo. File 2012 tax return Tiene que declarar estos impuestos en la línea 60 del Formulario 1040. File 2012 tax return Vea las instrucciones para la línea 60 del Formulario 1040, disponibles en inglés. File 2012 tax return (No puede presentar el Formulario 1040EZ ni el Formulario 1040A). File 2012 tax return Asignación de Propinas Si su empleador le asignó propinas, las mismas aparecen por separado en el recuadro 8 de su Formulario W-2. File 2012 tax return Estas propinas no están incluidas en el recuadro 1 con sus salarios y propinas declaradas. File 2012 tax return Si el recuadro 8 está en blanco, lo que se explica en esta sección no es aplicable en su caso. File 2012 tax return ¿Qué son propinas asignadas?   Éstas son propinas que su empleador le asignó, además de las que usted le declaró para el año. File 2012 tax return Su empleador habrá hecho esto únicamente si: Usted trabajó en un establecimiento (restaurante, bar o negocio similar) que tiene que asignar las propinas a los empleados y La cantidad de propinas que declaró a su empleador fue menos de su parte del 8% de las ventas de comidas y bebidas del establecimiento donde usted trabajó. File 2012 tax return De las propinas asignadas, no se retienen impuestos sobre los ingresos, Seguro Social, Medicare, Impuesto Adicional del Medicare ni impuestos de la jubilación ferroviaria. File 2012 tax return ¿Cómo se calcula su asignación de propinas?   Las propinas que se le asignan a usted son su parte de una cantidad calculada restando las propinas declaradas de todos los empleados del 8% (u otra tasa más baja aprobada) de las ventas de comida y bebida (que no sean ventas de comida para llevar por los clientes o ventas con un cargo por servicio del 10% o más). File 2012 tax return Su parte de esa cantidad fue calculada utilizando un método provisto por un acuerdo laboral entre empleador y empleado o por un método provisto por los reglamentos del IRS basado en las ventas hechas o las horas trabajadas por los empleados. File 2012 tax return Para más información sobre el método de asignación exacto utilizado, consulte a su empleador. File 2012 tax return ¿Tiene que incluir en la declaración sus propinas asignadas?   Tiene que incluir en la declaración de impuestos todas las propinas que recibió en 2013, incluyendo las propinas pagadas en efectivo como las no pagadas en efectivo. File 2012 tax return Todas las propinas que usted haya declarado en 2013 a su empleador están incluidas en los salarios que aparecen en el recuadro 1 de su Formulario W-2. File 2012 tax return Sume a la cantidad del recuadro 1 solamente las propinas que usted no le declaró a su empleador. File 2012 tax return Esto tiene que incluir toda propina asignada mostrada en el recuadro 8 de su(s) Formulario(s) W-2, a menos que tenga registros confiables que muestren que recibió menos propinas en el año que las cifras asignadas. File 2012 tax return   Vea los temas titulados Qué propinas se tienen que declarar , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos y Cómo Mantener un Registro Diario de Propinas , anteriormente. File 2012 tax return Cómo declarar las propinas asignadas. File 2012 tax return   Declare la cantidad en el recuadro 1 y las propinas asignadas en el recuadro 8 de su(s) Formulario(s) W-2 como salario en la línea 7 del Formulario 1040, en la línea 8 del Formulario 1040NR o en la línea 3 del Formulario 1040NR-EZ. File 2012 tax return (No puede presentar el Formulario 1040A ni el Formulario 1040EZ cuando se tienen propinas asignadas). File 2012 tax return    Debido a que los impuestos del Seguro Social, Medicare o Impuesto Adicional del Medicare no fueron retenidos de las propinas asignadas, tiene que declararlos como impuestos adicionales en su declaración. File 2012 tax return Complete el Formulario 4137 e incluya las propinas asignadas en la línea 1 del formulario. File 2012 tax return Vea Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos. File 2012 tax return Prev  Up  Next   Home   More Online Publications

Topic 451 - Individual Retirement Arrangements (IRAs)

An individual retirement arrangement, or IRA, is a tax-favored personal savings arrangement, which allows you to set aside money for retirement. There are several different types of IRAs, which you can set up with a bank, insurance company, or other financial institution.

The original IRA is often referred to as a "traditional IRA." You may be able to deduct some or all of your contributions to a traditional IRA. You may also be eligible for a tax credit equal to a percentage of your contribution. Amounts in your traditional IRA, including earnings, generally are not taxed until distributed to you. IRAs cannot be owned jointly. However, any amounts remaining in your IRA upon your death will be paid to your beneficiary or beneficiaries.

To contribute to a traditional IRA, you must be under age 70½ at the end of the tax year. You, and/or your spouse if you file a joint return, must have taxable compensation, such as wages, salaries, commissions, tips, bonuses, or net income from self-employment. Taxable alimony and separate maintenance payments received by an individual are treated as compensation for IRA purposes.

Compensation does not include earnings and profits from property, such as rental income, interest and dividend income, or any amount received as pension or annuity income, or as deferred compensation.

Figure your allowable deduction using the worksheets in the Form 1040 Instructions (PDF), Form 1040A Instructions (PDF) or in Publication 590, Individual Retirement Arrangements (IRAs). You cannot claim an IRA deduction on Form 1040EZ (PDF); you must use either Form 1040A (PDF) or Form 1040 (PDF). If you made nondeductible contributions to a traditional IRA you need to attach Form 8606 (PDF), Nondeductible IRAs. Use Form 8880 (PDF), Credit for Qualified Retirement Savings Contributions, to determine whether you are also eligible for a tax credit. Enter the amount of the credit on either Form 1040A or Form 1040. You cannot use Form 1040EZ to claim this credit.

Distributions from a traditional IRA are fully or partially taxable in the year of distribution. If you made only deductible contributions, distributions are fully taxable. Use Form 8606 to figure the taxable portion of withdrawals.

Distributions made prior to age 59½ may be subject to a 10% additional tax. You also may owe an excise tax if you do not begin to withdraw minimum distributions by April 1 of the year after you reach age 70½. These additional taxes are figured and reported on Form 5329 (PDF), Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. Refer to the Form 5329 Instructions (PDF) for exceptions to the additional taxes.

A Roth IRA differs from a traditional IRA in several respects. Contributions to a Roth IRA are not deductible (and you do not report the contributions on your tax return), but you also are not taxed on qualified distributions or distributions that are a return of contributions. In addition, you do not have to be under age 70½ to contribute to a Roth IRA. To be a Roth IRA, the account or annuity must be designated as a Roth IRA when it is set up. For more information on Roth IRA contributions, refer to Topic 309.

Refer to Publication 590, Individual Retirement Arrangements (IRAs), for additional information on the different types of IRAs, including information on contributions, distributions, as well as conversions from one type of IRA to another.

Page Last Reviewed or Updated: December 12, 2013

The File 2012 Tax Return

File 2012 tax return Publication 502 - Main Content Table of Contents What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. File 2012 tax return 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. File 2012 tax return These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. File 2012 tax return They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. File 2012 tax return Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. File 2012 tax return They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. File 2012 tax return 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. File 2012 tax return Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. File 2012 tax return 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. File 2012 tax return (But see Decedent under Whose Medical Expenses Can You Include, for an exception. File 2012 tax return ) If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. File 2012 tax return 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. File 2012 tax return 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. File 2012 tax return 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. File 2012 tax return S. File 2012 tax return Individual Income Tax Return, for the year in which you overlooked the expense. File 2012 tax return Do not claim the expense on this year's return. File 2012 tax return 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. File 2012 tax return You cannot include medical expenses that were paid by insurance companies or other sources. File 2012 tax return This is true whether the payments were made directly to you, to the patient, or to the provider of the medical services. File 2012 tax return Separate returns. File 2012 tax return   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. File 2012 tax return 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. File 2012 tax return Community property states. File 2012 tax return   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. File 2012 tax return Generally, each of you should include half the expenses. File 2012 tax return If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. File 2012 tax return If you live in a community property state and are not filing a joint return, see Publication 555, Community Property. File 2012 tax return 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. File 2012 tax return 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. File 2012 tax return 5% of your AGI. File 2012 tax return Example. File 2012 tax return You are unmarried and were born after January 2, 1949, and your AGI is $40,000, 10% of which is $4,000. File 2012 tax return You paid medical expenses of $2,500. File 2012 tax return You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. File 2012 tax return 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. File 2012 tax return There are different rules for decedents and for individuals who are the subject of multiple support agreements. File 2012 tax return See Support claimed under a multiple support agreement , later under Qualifying Relative. File 2012 tax return Spouse You can include medical expenses you paid for your spouse. File 2012 tax return 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. File 2012 tax return Example 1. File 2012 tax return Mary received medical treatment before she married Bill. File 2012 tax return Bill paid for the treatment after they married. File 2012 tax return Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. File 2012 tax return If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. File 2012 tax return Mary would include the amounts she paid during the year in her separate return. File 2012 tax return If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. File 2012 tax return Example 2. File 2012 tax return This year, John paid medical expenses for his wife Louise, who died last year. File 2012 tax return John married Belle this year and they file a joint return. File 2012 tax return 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. File 2012 tax return Dependent You can include medical expenses you paid for your dependent. File 2012 tax return 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. File 2012 tax return A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. File 2012 tax return The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. File 2012 tax return S. File 2012 tax return citizen or national or a resident of the United States, Canada, or Mexico. File 2012 tax return If your qualifying child was adopted, see Exception for adopted child , later. File 2012 tax return 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. File 2012 tax return Exception for adopted child. File 2012 tax return   If you are a U. File 2012 tax return S. File 2012 tax return 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. File 2012 tax return S. File 2012 tax return citizen or national, or a resident of the United States, Canada, or Mexico. File 2012 tax return 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. File 2012 tax return Adopted child. File 2012 tax return   A legally adopted child is treated as your own child. File 2012 tax return This child includes a child lawfully placed with you for legal adoption. File 2012 tax return   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. File 2012 tax return   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. File 2012 tax return   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. File 2012 tax return    You may be able to take a credit for other expenses related to an adoption. File 2012 tax return See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. File 2012 tax return Child of divorced or separated parents. File 2012 tax return   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. File 2012 tax return 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. File 2012 tax return This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). File 2012 tax return 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. File 2012 tax return 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. File 2012 tax return Support claimed under a multiple support agreement. File 2012 tax return   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. File 2012 tax return 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. File 2012 tax return   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. File 2012 tax return However, you can include the entire unreimbursed amount you paid for medical expenses. File 2012 tax return Example. File 2012 tax return You and your three brothers each provide one-fourth of your mother's total support. File 2012 tax return Under a multiple support agreement, you treat your mother as your dependent. File 2012 tax return You paid all of her medical expenses. File 2012 tax return Your brothers repaid you for three-fourths of these expenses. File 2012 tax return In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. File 2012 tax return Your brothers cannot include any part of the expenses. File 2012 tax return 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. File 2012 tax return 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. File 2012 tax return This includes expenses for the decedent's spouse and dependents as well as for the decedent. File 2012 tax return 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. File 2012 tax return The expenses must be paid within the 1-year period beginning with the day after the date of death. File 2012 tax return 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. File 2012 tax return 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. File 2012 tax return 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. File 2012 tax return 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. File 2012 tax return Example. File 2012 tax return John properly filed his 2012 income tax return. File 2012 tax return He died in 2013 with unpaid medical expenses of $1,500 from 2012 and $1,800 in 2013. File 2012 tax return 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. File 2012 tax return The $1,800 of medical expenses from 2013 can be included on the decedent's final return for 2013. File 2012 tax return 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. File 2012 tax return 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. File 2012 tax return What Medical Expenses Are Includible? Following is a list of items that you can include in figuring your medical expense deduction. File 2012 tax return The items are listed in alphabetical order. File 2012 tax return This list does not include all possible medical expenses. File 2012 tax return To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. File 2012 tax return Abortion You can include in medical expenses the amount you pay for a legal abortion. File 2012 tax return Acupuncture You can include in medical expenses the amount you pay for acupuncture. File 2012 tax return Alcoholism You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for alcohol addiction. File 2012 tax return This includes meals and lodging provided by the center during treatment. File 2012 tax return 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. File 2012 tax return Ambulance You can include in medical expenses amounts you pay for ambulance service. File 2012 tax return Annual Physical Examination See Physical Examination , later. File 2012 tax return Artificial Limb You can include in medical expenses the amount you pay for an artificial limb. File 2012 tax return Artificial Teeth You can include in medical expenses the amount you pay for artificial teeth. File 2012 tax return Bandages You can include in medical expenses the cost of medical supplies such as bandages. File 2012 tax return Birth Control Pills You can include in medical expenses the amount you pay for birth control pills prescribed by a doctor. File 2012 tax return Body Scan You can include in medical expenses the cost of an electronic body scan. File 2012 tax return 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. File 2012 tax return Breast Pumps and Supplies You can include in medical expenses the cost of breast pumps and supplies that assist lactation. File 2012 tax return 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. File 2012 tax return See Cosmetic Surgery , later. File 2012 tax return 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. File 2012 tax return The cost of permanent improvements that increase the value of your property may be partly included as a medical expense. File 2012 tax return The cost of the improvement is reduced by the increase in the value of your property. File 2012 tax return The difference is a medical expense. File 2012 tax return If the value of your property is not increased by the improvement, the entire cost is included as a medical expense. File 2012 tax return 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. File 2012 tax return These improvements include, but are not limited to, the following items. File 2012 tax return Constructing entrance or exit ramps for your home. File 2012 tax return Widening doorways at entrances or exits to your home. File 2012 tax return Widening or otherwise modifying hallways and interior doorways. File 2012 tax return Installing railings, support bars, or other modifications to bathrooms. File 2012 tax return Lowering or modifying kitchen cabinets and equipment. File 2012 tax return Moving or modifying electrical outlets and fixtures. File 2012 tax return Installing porch lifts and other forms of lifts (but elevators generally add value to the house). File 2012 tax return Modifying fire alarms, smoke detectors, and other warning systems. File 2012 tax return Modifying stairways. File 2012 tax return Adding handrails or grab bars anywhere (whether or not in bathrooms). File 2012 tax return Modifying hardware on doors. File 2012 tax return Modifying areas in front of entrance and exit doorways. File 2012 tax return Grading the ground to provide access to the residence. File 2012 tax return Only reasonable costs to accommodate a home to a disabled condition are considered medical care. File 2012 tax return Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. File 2012 tax return Capital expense worksheet. File 2012 tax return   Use Worksheet A to figure the amount of your capital expense to include in your medical expenses. File 2012 tax return Worksheet A. File 2012 tax return Capital Expense Worksheet Instructions: Use this worksheet to figure the amount, if any, of your medical expenses due to a home improvement. File 2012 tax return 1. File 2012 tax return Enter the amount you paid for the home improvement 1. File 2012 tax return   2. File 2012 tax return Enter the value of your home immediately after the improvement 2. File 2012 tax return       3. File 2012 tax return Enter the value of your home immediately before the improvement 3. File 2012 tax return       4. File 2012 tax return Subtract line 3 from line 2. File 2012 tax return This is the increase in the value of your home due to the improvement 4. File 2012 tax return     • If line 4 is more than or equal to line 1, you have no medical expenses due to the home improvement; stop here. File 2012 tax return       • If line 4 is less than line 1, go to line 5. File 2012 tax return     5. File 2012 tax return Subtract line 4 from line 1. File 2012 tax return These are your medical expenses due to the home improvement 5. File 2012 tax return   Operation and upkeep. File 2012 tax return   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. File 2012 tax return This rule applies even if none or only part of the original cost of the capital asset qualified as a medical care expense. File 2012 tax return Improvements to property rented by a person with a disability. File 2012 tax return   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. File 2012 tax return Example. File 2012 tax return John has arthritis and a heart condition. File 2012 tax return He cannot climb stairs or get into a bathtub. File 2012 tax return On his doctor's advice, he installs a bathroom with a shower stall on the first floor of his two-story rented house. File 2012 tax return The landlord did not pay any of the cost of buying and installing the special plumbing and did not lower the rent. File 2012 tax return John can include in medical expenses the entire amount he paid. File 2012 tax return 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. File 2012 tax return Special design. File 2012 tax return   You can include in medical expenses the difference between the cost of a regular car and a car specially designed to hold a wheelchair. File 2012 tax return Cost of operation. File 2012 tax return   The includible costs of using a car for medical reasons are explained under Transportation , later. File 2012 tax return Chiropractor You can include in medical expenses fees you pay to a chiropractor for medical care. File 2012 tax return Christian Science Practitioner You can include in medical expenses fees you pay to Christian Science practitioners for medical care. File 2012 tax return Contact Lenses You can include in medical expenses amounts you pay for contact lenses needed for medical reasons. File 2012 tax return You can also include the cost of equipment and materials required for using contact lenses, such as saline solution and enzyme cleaner. File 2012 tax return See Eyeglasses and Eye Surgery , later. File 2012 tax return Crutches You can include in medical expenses the amount you pay to buy or rent crutches. File 2012 tax return Dental Treatment You can include in medical expenses the amounts you pay for the prevention and alleviation of dental disease. File 2012 tax return 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. File 2012 tax return Treatment to alleviate dental disease include services of a dentist for procedures such as X-rays, fillings, braces, extractions, dentures, and other dental ailments. File 2012 tax return But see Teeth Whitening under What Expenses Are Not Includible, later. File 2012 tax return Diagnostic Devices You can include in medical expenses the cost of devices used in diagnosing and treating illness and disease. File 2012 tax return Example. File 2012 tax return You have diabetes and use a blood sugar test kit to monitor your blood sugar level. File 2012 tax return You can include the cost of the blood sugar test kit in your medical expenses. File 2012 tax return 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. File 2012 tax return (See Publication 503, Child and Dependent Care Expenses. File 2012 tax return ) 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. File 2012 tax return Drug Addiction You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for drug addiction. File 2012 tax return This includes meals and lodging at the center during treatment. File 2012 tax return Drugs See Medicines , later. File 2012 tax return Eye Exam You can include in medical expenses the amount you pay for eye examinations. File 2012 tax return Eyeglasses You can include in medical expenses amounts you pay for eyeglasses and contact lenses needed for medical reasons. File 2012 tax return See Contact Lenses , earlier, for more information. File 2012 tax return 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. File 2012 tax return Fertility Enhancement You can include in medical expenses the cost of the following procedures to overcome an inability to have children. File 2012 tax return Procedures such as in vitro fertilization (including temporary storage of eggs or sperm). File 2012 tax return Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children. File 2012 tax return Founder's Fee See Lifetime Care—Advance Payments , later. File 2012 tax return 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. File 2012 tax return 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. File 2012 tax return 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. File 2012 tax return 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. File 2012 tax return These amounts are treated as medical insurance premiums. File 2012 tax return See Insurance Premiums , later. File 2012 tax return Hearing Aids You can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it. File 2012 tax return Home Care See Nursing Services , later. File 2012 tax return Home Improvements See Capital Expenses , earlier. File 2012 tax return 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. File 2012 tax return This includes amounts paid for meals and lodging. File 2012 tax return Also see Lodging , later. File 2012 tax return Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. File 2012 tax return 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). File 2012 tax return See Qualified Long-Term Care Insurance Contracts under Long-Term Care, later. File 2012 tax return 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. File 2012 tax return The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. File 2012 tax return Health coverage tax credit. File 2012 tax return   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. File 2012 tax return 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. File 2012 tax return S. File 2012 tax return Treasury–HCTC,” or Any health coverage tax credit advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. File 2012 tax return 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. File 2012 tax return 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. File 2012 tax return Example. File 2012 tax return You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. File 2012 tax return Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. File 2012 tax return 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. File 2012 tax return Long-term care services. File 2012 tax return   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. File 2012 tax return This amount will be reported as wages on your Form W-2. File 2012 tax return Retired public safety officers. File 2012 tax return   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. File 2012 tax return This applies only to distributions that would otherwise be included in income. File 2012 tax return Health reimbursement arrangement (HRA). File 2012 tax return   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. File 2012 tax return This is because an HRA is funded solely by the employer. File 2012 tax return 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. File 2012 tax return The payroll tax paid for Medicare A is not a medical expense. File 2012 tax return 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. File 2012 tax return In this situation you can include the premiums you paid for Medicare A as a medical expense. File 2012 tax return Medicare B Medicare B is a supplemental medical insurance. File 2012 tax return Premiums you pay for Medicare B are a medical expense. File 2012 tax return Check the information you received from the Social Security Administration to find out your premium. File 2012 tax return Medicare D Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. File 2012 tax return You can include as a medical expense premiums you pay for Medicare D. File 2012 tax return 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). File 2012 tax return 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. File 2012 tax return 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. File 2012 tax return You can include this cost of continuing participation in the health plan as a medical expense. File 2012 tax return 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. File 2012 tax return You cannot include this cost of continuing participation in that health plan as a medical expense. File 2012 tax return 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. File 2012 tax return , 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. File 2012 tax return Taxes imposed by any governmental unit, such as Medicare taxes, are not insurance premiums. File 2012 tax return Coverage for nondependents. File 2012 tax return   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. File 2012 tax return 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. File 2012 tax return  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. File 2012 tax return 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. File 2012 tax return Laboratory Fees You can include in medical expenses the amounts you pay for laboratory fees that are part of medical care. File 2012 tax return Lactation Expenses See Breast Pumps and Supplies , earlier. File 2012 tax return 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. File 2012 tax return These surfaces must be in poor repair (peeling or cracking) or within the child's reach. File 2012 tax return The cost of repainting the scraped area is not a medical expense. File 2012 tax return If, instead of removing the paint, you cover the area with wallboard or paneling, treat these items as capital expenses. File 2012 tax return See Capital Expenses , earlier. File 2012 tax return Do not include the cost of painting the wallboard as a medical expense. File 2012 tax return Learning Disability See Special Education , later. File 2012 tax return Legal Fees You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. File 2012 tax return 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. File 2012 tax return 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. File 2012 tax return The part of the payment you include is the amount properly allocable to medical care. File 2012 tax return 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. File 2012 tax return You can use a statement from the retirement home to prove the amount properly allocable to medical care. File 2012 tax return The statement must be based either on the home's prior experience or on information from a comparable home. File 2012 tax return Dependents with disabilities. File 2012 tax return   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. File 2012 tax return The payments must be a condition for the institution's future acceptance of your child and must not be refundable. File 2012 tax return Payments for future medical care. File 2012 tax return   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. File 2012 tax return This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care of the type described earlier. File 2012 tax return 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. File 2012 tax return See Nursing Home , later. File 2012 tax return You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. File 2012 tax return You can include the cost of such lodging while away from home if all of the following requirements are met. File 2012 tax return The lodging is primarily for and essential to medical care. File 2012 tax return 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. File 2012 tax return The lodging is not lavish or extravagant under the circumstances. File 2012 tax return There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. File 2012 tax return The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. File 2012 tax return You can include lodging for a person traveling with the person receiving the medical care. File 2012 tax return 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. File 2012 tax return Meals are not included. File 2012 tax return 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. File 2012 tax return 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. File 2012 tax return 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. File 2012 tax return Chronically ill individual. File 2012 tax return   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. File 2012 tax return 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. File 2012 tax return Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. File 2012 tax return He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. File 2012 tax return Maintenance and personal care services. File 2012 tax return    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). File 2012 tax return 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. File 2012 tax return 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. File 2012 tax return The amount of qualified long-term care premiums you can include is limited. File 2012 tax return You can include the following as medical expenses on Schedule A (Form 1040). File 2012 tax return Qualified long-term care premiums up to the following amounts. File 2012 tax return Age 40 or under – $360. File 2012 tax return Age 41 to 50 – $680. File 2012 tax return Age 51 to 60 – $1,360. File 2012 tax return Age 61 to 70 – $3,640. File 2012 tax return Age 71 or over – $4,550. File 2012 tax return Unreimbursed expenses for qualified long-term care services. File 2012 tax return Note. File 2012 tax return The limit on premiums is for each person. File 2012 tax return 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. File 2012 tax return 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. File 2012 tax return You cannot include in medical expenses the cost of meals that are not part of inpatient care. File 2012 tax return Also see Weight-Loss Program and Nutritional Supplements , later. File 2012 tax return 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. File 2012 tax return The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent. File 2012 tax return The majority of the time spent at the conference must be spent attending sessions on medical information. File 2012 tax return The cost of meals and lodging while attending the conference is not deductible as a medical expense. File 2012 tax return 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. File 2012 tax return Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. File 2012 tax return A prescribed drug is one that requires a prescription by a doctor for its use by an individual. File 2012 tax return You can also include amounts you pay for insulin. File 2012 tax return Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. File 2012 tax return Imported medicines and drugs. File 2012 tax return   If you imported medicines or drugs from other countries, see Medicines and Drugs From Other Countries , under What Expenses Are Not Includible, later. File 2012 tax return 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. File 2012 tax return This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. File 2012 tax return Do not include the cost of meals and lodging if the reason for being in the home is personal. File 2012 tax return You can, however, include in medical expenses the part of the cost that is for medical or nursing care. File 2012 tax return Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. File 2012 tax return The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. File 2012 tax return 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. File 2012 tax return These services can be provided in your home or another care facility. File 2012 tax return Generally, only the amount spent for nursing services is a medical expense. File 2012 tax return 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. File 2012 tax return For example, because of your medical condition you pay a visiting nurse $300 per week for medical and household services. File 2012 tax return She spends 10% of her time doing household services such as washing dishes and laundry. File 2012 tax return You can include only $270 per week as medical expenses. File 2012 tax return The $30 (10% × $300) allocated to household services cannot be included. File 2012 tax return However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. File 2012 tax return See Maintenance and personal care services under Long-Term Care, earlier. File 2012 tax return 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. File 2012 tax return See Publication 503. File 2012 tax return You can also include in medical expenses part of the amount you pay for that attendant's meals. File 2012 tax return Divide the food expense among the household members to find the cost of the attendant's food. File 2012 tax return Then divide that cost in the same manner as in the preceding paragraph. File 2012 tax return If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. File 2012 tax return This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. File 2012 tax return Employment taxes. File 2012 tax return   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. File 2012 tax return 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. File 2012 tax return For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. File 2012 tax return Operations You can include in medical expenses amounts you pay for legal operations that are not for unnecessary cosmetic surgery. File 2012 tax return See Cosmetic Surgery under What Expenses Are Not Includible, later. File 2012 tax return Optometrist See Eyeglasses , earlier. File 2012 tax return Organ Donors See Transplants , later. File 2012 tax return Osteopath You can include in medical expenses amounts you pay to an osteopath for medical care. File 2012 tax return Oxygen You can include in medical expenses amounts you pay for oxygen and oxygen equipment to relieve breathing problems caused by a medical condition. File 2012 tax return Physical Examination You can include in medical expenses the amount you pay for an annual physical examination and diagnostic tests by a physician. File 2012 tax return You do not have to be ill at the time of the examination. File 2012 tax return 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. File 2012 tax return Prosthesis See Artificial Limb and Breast Reconstruction Surgery , earlier. File 2012 tax return Psychiatric Care You can include in medical expenses amounts you pay for psychiatric care. File 2012 tax return This includes the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care. File 2012 tax return See Psychoanalysis, next, and Transportation , later. File 2012 tax return Psychoanalysis You can include in medical expenses payments for psychoanalysis. File 2012 tax return However, you cannot include payments for psychoanalysis that is part of required training to be a psychoanalyst. File 2012 tax return Psychologist You can include in medical expenses amounts you pay to a psychologist for medical care. File 2012 tax return 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. File 2012 tax return 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. File 2012 tax return A doctor must recommend that the child attend the school. File 2012 tax return 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. File 2012 tax return 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. File 2012 tax return 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). File 2012 tax return Also see Vasectomy , later. File 2012 tax return Stop-Smoking Programs You can include in medical expenses amounts you pay for a program to stop smoking. File 2012 tax return 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. File 2012 tax return Surgery See Operations , earlier. File 2012 tax return 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. File 2012 tax return This includes teletypewriter (TTY) and telecommunications device for the deaf (TDD) equipment. File 2012 tax return You can also include the cost of repairing the equipment. File 2012 tax return 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. File 2012 tax return This may be the cost of an adapter that attaches to a regular set. File 2012 tax return 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. File 2012 tax return Therapy You can include in medical expenses amounts you pay for therapy received as medical treatment. File 2012 tax return 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. File 2012 tax return This includes transportation. File 2012 tax return You can include any expenses you pay for the medical care of a donor in connection with the donating of an organ. File 2012 tax return This includes transportation. File 2012 tax return Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. File 2012 tax return 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. File 2012 tax return Car expenses. File 2012 tax return   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. File 2012 tax return You cannot include depreciation, insurance, general repair, or maintenance expenses. File 2012 tax return   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. File 2012 tax return    You can also include parking fees and tolls. File 2012 tax return You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate. File 2012 tax return Example. File 2012 tax return In 2013, Bill Jones drove 2,800 miles for medical reasons. File 2012 tax return He spent $500 for gas, $30 for oil, and $100 for tolls and parking. File 2012 tax return He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. File 2012 tax return He figures the actual expenses first. File 2012 tax return He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. File 2012 tax return He then figures the standard mileage amount. File 2012 tax return He multiplies 2,800 miles by 24 cents a mile for a total of $672. File 2012 tax return He then adds the $100 tolls and parking for a total of $772. File 2012 tax return 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. File 2012 tax return Transportation expenses you cannot include. File 2012 tax return    You cannot include in medical expenses the cost of transportation in the following situations. File 2012 tax return Going to and from work, even if your condition requires an unusual means of transportation. File 2012 tax return Travel for purely personal reasons to another city for an operation or other medical care. File 2012 tax return Travel that is merely for the general improvement of one's health. File 2012 tax return The costs of operating a specially equipped car for other than medical reasons. File 2012 tax return 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. File 2012 tax return You may be able to include up to $50 for each night for each person. File 2012 tax return You can include lodging for a person traveling with the person receiving the medical care. File 2012 tax return 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. File 2012 tax return Meals are not included. File 2012 tax return See Lodging , earlier. File 2012 tax return 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. File 2012 tax return However, see Medical Conferences , earlier. File 2012 tax return Tuition Under special circumstances, you can include charges for tuition in medical expenses. File 2012 tax return See Special Education , earlier. File 2012 tax return 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. File 2012 tax return Vasectomy You can include in medical expenses the amount you pay for a vasectomy. File 2012 tax return Vision Correction Surgery See Eye Surgery , earlier. File 2012 tax return 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). File 2012 tax return This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings. File 2012 tax return 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. File 2012 tax return 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. File 2012 tax return 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. File 2012 tax return 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. File 2012 tax return See also Weight-Loss Program under What Expenses Are Not Includible, later. File 2012 tax return 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. File 2012 tax return The cost of operating and maintaining the wheelchair is also a medical expense. File 2012 tax return 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. File 2012 tax return X-ray You can include in medical expenses amounts you pay for X-rays for medical reasons. File 2012 tax return What Expenses Are Not Includible? Following is a list of some items that you cannot include in figuring your medical expense deduction. File 2012 tax return The items are listed in alphabetical order. File 2012 tax return 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. File 2012 tax return Also, any expense allowed as a childcare credit cannot be treated as an expense paid for medical care. File 2012 tax return Controlled Substances You cannot include in medical expenses amounts you pay for controlled substances (such as marijuana, laetrile, etc. File 2012 tax return ), even if such substances are legalized by state law. File 2012 tax return Such substances are not legal under federal law and cannot be included in medical expenses. File 2012 tax return Cosmetic Surgery Generally, you cannot include in medical expenses the amount you pay for unnecessary cosmetic surgery. File 2012 tax return 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. File 2012 tax return You generally cannot include in medical expenses the amount you pay for procedures such as face lifts, hair transplants, hair removal (electrolysis), and liposuction. File 2012 tax return 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. File 2012 tax return Example. File 2012 tax return An individual undergoes surgery that removes a breast as part of treatment for cancer. File 2012 tax return She pays a surgeon to reconstruct the breast. File 2012 tax return The surgery to reconstruct the breast corrects a deformity directly related to the disease. File 2012 tax return The cost of the surgery is includible in her medical expenses. File 2012 tax return Dancing Lessons You cannot include in medical expenses the cost of dancing lessons, swimming lessons, etc. File 2012 tax return , even if they are recommended by a doctor, if they are only for the improvement of general health. File 2012 tax return 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. File 2012 tax return Electrolysis or Hair Removal See Cosmetic Surgery , earlier. File 2012 tax return 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. File 2012 tax return Funeral Expenses You cannot include in medical expenses amounts you pay for funerals. File 2012 tax return 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. File 2012 tax return 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. File 2012 tax return Hair Transplant See Cosmetic Surgery , earlier. File 2012 tax return 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. File 2012 tax return You cannot include in medical expenses the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. File 2012 tax return 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. File 2012 tax return For more information, see Health Coverage Tax Credit , later. File 2012 tax return Health Savings Accounts You cannot include in medical expenses any payment or distribution for medical expenses out of a health savings account. File 2012 tax return Contributions to health savings accounts are deducted separately. File 2012 tax return See Publication 969. File 2012 tax return Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. File 2012 tax return This is a personal expense that is not deductible. File 2012 tax return However, you may be able to include certain expenses paid to a person providing nursing-type services. File 2012 tax return For more information, see Nursing Services , earlier under What Medical Expenses Are Includible. File 2012 tax return Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. File 2012 tax return For more information, see Long-Term Care , earlier under What Medical Expenses Are Includible. File 2012 tax return 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. File 2012 tax return Insurance Premiums See Insurance Premiums under What Medical Expenses Are Includible, earlier. File 2012 tax return Maternity Clothes You cannot include in medical expenses amounts you pay for maternity clothes. File 2012 tax return Medical Savings Account (MSA) You cannot include in medical expenses amounts you contribute to an Archer MSA. File 2012 tax return You cannot include expenses you pay for with a tax-free distribution from your Archer MSA. File 2012 tax return You also cannot use other funds equal to the amount of the distribution and include the expenses. File 2012 tax return For more information on Archer MSAs, see Publication 969. File 2012 tax return 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. File 2012 tax return You can only include the cost of a drug that was imported legally. File 2012 tax return For example, you can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals. File 2012 tax return 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. File 2012 tax return Nonprescription Drugs and Medicines Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. File 2012 tax return Example. File 2012 tax return Your doctor recommends that you take aspirin. File 2012 tax return Because aspirin is a drug that does not require a physician's prescription, you cannot include its cost in your medical expenses. File 2012 tax return Nutritional Supplements You cannot include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. File 2012 tax return unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. File 2012 tax return Otherwise, these items are taken to maintain your ordinary good health, and are not for medical care. File 2012 tax return 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. File 2012 tax return For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense. File 2012 tax return 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. File 2012 tax return 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. File 2012 tax return (See Braille Books and Magazines under What Medical Expenses Are Includible, earlier. File 2012 tax return ) Swimming Lessons See Dancing Lessons , earlier. File 2012 tax return Teeth Whitening You cannot include in medical expenses amounts paid to whiten teeth. File 2012 tax return See Cosmetic Surgery , earlier. File 2012 tax return 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. File 2012 tax return 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. File 2012 tax return 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). File 2012 tax return 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. File 2012 tax return Also, you cannot include membership dues in a gym, health club, or spa. File 2012 tax return 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. File 2012 tax return See Weight-Loss Program under What Medical Expenses Are Includible, earlier. File 2012 tax return 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. File 2012 tax return 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. File 2012 tax return This includes payments from Medicare. File 2012 tax return 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. File 2012 tax return Example. File 2012 tax return You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. File 2012 tax return The insurance you receive for the hospital and doctors' bills is more than their charges. File 2012 tax return 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. File 2012 tax return Health reimbursement arrange