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File Taxes For 2010

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File Taxes For 2010

File taxes for 2010 Index A Additional Medicare Tax, What's New for 2013, What's New, Employment Taxes, Additional Medicare Tax. File taxes for 2010 Advertising, Advertising expenses. File taxes for 2010 Amortization Anti-abuse rule, Anti-abuse rule. File taxes for 2010 Anti-churning rules, Anti-Churning Rules Atmospheric pollution control facilities, Pollution Control Facilities Corporate organization costs, Costs of Organizing a Corporation Dispositions of section 197 intangibles, Disposition of Section 197 Intangibles Experimental costs, Research and Experimental Costs Geological and geophysical costs, Geological and Geophysical Costs How to deduct, How To Deduct Amortization Incorrect amount deducted, Incorrect Amount of Amortization Deducted Partnership organization costs, Costs of Organizing a Partnership Pollution control facilities, Pollution Control Facilities Reforestation costs, Reforestation Costs Reforestation expenses, Reforestation Costs Related person, Related person. File taxes for 2010 Research costs, Research and Experimental Costs Section 197 intangibles defined, Section 197 Intangibles Defined Start-up costs, Business Start-Up Costs Starting a businesscosts, Starting a Business Anticipated liabilities, Anticipated liabilities. File taxes for 2010 Assessments, local, Taxes for local benefits. File taxes for 2010 Assistance (see Tax help) At-risk limits, At-risk limits. File taxes for 2010 Attorney fees, Legal and professional fees. File taxes for 2010 Awards, Achievement awards. File taxes for 2010 , Length-of-service award. File taxes for 2010 , Safety achievement award. File taxes for 2010 B Bad debts Defined, Definition of Business Bad Debt How to treat, How To Claim a Business Bad Debt Recovery, Recovery of a Bad Debt Types of, Types of Business Bad Debts When worthless, When a Debt Becomes Worthless Bonuses Employee, Bonuses Royalties, Bonuses and advanced royalties. File taxes for 2010 Bribes, Bribes and kickbacks. File taxes for 2010 Business Assets, Business Assets Books and records, Business books and records, etc. File taxes for 2010 Meal expenses, Meals and Entertainment Use of car, Business use of your car. File taxes for 2010 , Car and truck expenses. File taxes for 2010 Use of home, Business use of your home. File taxes for 2010 C Campaign contribution, Political contributions. File taxes for 2010 Capital expenses, Capital Expenses, Capital versus Deductible Expenses Capitalization of interest, Capitalization of Interest Car allowance, Car allowance. File taxes for 2010 Car and truck expenses, Car and truck expenses. File taxes for 2010 Carrying charges, Carrying Charges Charitable contributions, Charitable contributions. File taxes for 2010 Circulation costs, newspapers and periodicals, Circulation Costs Club dues, Club dues and membership fees. File taxes for 2010 Comments on publication, Comments and suggestions. File taxes for 2010 Commitment fees, Commitment fees or standby charges. File taxes for 2010 Computer software, Computer software. File taxes for 2010 Constant-yield method, OID, Constant-yield method. File taxes for 2010 Contested liability, Contested liability. File taxes for 2010 Contributions Charitable, Charitable contributions. File taxes for 2010 Political, Political contributions. File taxes for 2010 Copyrights, Patents, copyrights, etc. File taxes for 2010 Cost depletion, Cost Depletion Cost of getting lease, Cost of Getting a Lease, Getting a Lease Cost of goods sold, Cost of Goods Sold Cost recovery, Cost recovery. File taxes for 2010 Covenant not to compete, Covenant not to compete. File taxes for 2010 Credit card convenience fees, Credit card convenience fees. File taxes for 2010 D De minimis OID, De minimis OID. File taxes for 2010 Debt-financed distributions, Debt-financed distribution. File taxes for 2010 Definitions Business bad debt, Definition of Business Bad Debt Necessary expense, What Can I Deduct? Ordinary expense, What Can I Deduct? Section 197 intangibles, Section 197 Intangibles Defined Demolition expenses, Demolition expenses or losses. File taxes for 2010 Depletion Mineral property, Mineral Property Oil and gas wells, Oil and Gas Wells Percentage table, Mines and other natural deposits. File taxes for 2010 Timber, Timber Who can claim, Who Can Claim Depletion? Depreciation (see Cost recovery) Development costs, miners, Development Costs Disabled, improvements for, Barrier Removal Costs Drilling and development costs, Intangible Drilling Costs Dues, membership, Club dues and membership fees. File taxes for 2010 E Economic interest, Who Can Claim Depletion? Economic performance, Economic performance. File taxes for 2010 Education expenses, Education Expenses, Education expenses. File taxes for 2010 Elderly, improvements for, Barrier Removal Costs Employee benefit programs, Employee benefit programs. File taxes for 2010 Employment taxes, Employment Taxes Entertainment, Reimbursement of Travel, Meals, and Entertainment Excise taxes, Excise taxes. File taxes for 2010 Experimentation costs, Research and Experimental Costs, Research and Experimental Costs Exploration costs, Exploration Costs F Fees Commitment, Commitment fees or standby charges. File taxes for 2010 Legal and professional, Legal and professional fees. File taxes for 2010 Regulatory, Licenses and regulatory fees. File taxes for 2010 Tax return preparation, Tax preparation fees. File taxes for 2010 Fines, Penalties and fines. File taxes for 2010 Forgone, Forgone interest. File taxes for 2010 Forgone interest, Forgone interest. File taxes for 2010 Form 3115, Form 3115. File taxes for 2010 , Changing Your Accounting Method 4562, How To Deduct Amortization 5213, Using the presumption later. File taxes for 2010 8826, Disabled access credit. File taxes for 2010 8885, Health coverage tax credit. File taxes for 2010 T, Form T. File taxes for 2010 Franchise, Franchise, trademark, or trade name. File taxes for 2010 , Franchise, trademark, trade name. File taxes for 2010 Franchise taxes, Franchise taxes. File taxes for 2010 Free tax services, Free help with your tax return. File taxes for 2010 Fringe benefits, Fringe Benefits Fuel taxes, Fuel taxes. File taxes for 2010 G Gas wells, Natural Gas Wells Geological and geophysical costs Development, oil and gas, Geological and Geophysical Costs Exploration, oil and gas, Geological and Geophysical Costs Geothermal wells, Intangible Drilling Costs, Mines and Geothermal Deposits Gifts, nominal value, Gifts of nominal value. File taxes for 2010 Going into business, Going Into Business, Starting a Business Goodwill, Goodwill. File taxes for 2010 Gross income, not-for-profit activity, Gross Income H Health insurance, deduction for self-employed, Self-Employed Health Insurance Deduction Heating equipment, Heating equipment. File taxes for 2010 Help (see Tax help) Home, business use of, Business use of your home. File taxes for 2010 I Impairment-related expenses, Impairment-related expenses. File taxes for 2010 Improvements, Improvements By lessee, Improvements by Lessee For disabled and elderly, Barrier Removal Costs Income taxes, Income Taxes Incorrect amount of amortization deducted, Incorrect Amount of Amortization Deducted Insurance Capitalized premiums, Capitalized Premiums Deductible premiums, Deductible Premiums Nondeductible premiums, Nondeductible Premiums Self-employed individuals, Self-Employed Health Insurance Deduction Intangible drilling costs, Intangible Drilling Costs Intangibles, amortization, Section 197 Intangibles Interest, Forgone interest. File taxes for 2010 Allocation of, Allocation of Interest Below-market, Below-Market Loans Business expense for, Interest Capitalized, Capitalized interest. File taxes for 2010 , Capitalization of Interest Carrying charge, Carrying Charges Deductible, Interest You Can Deduct Life insurance policies, Interest on loans with respect to life insurance policies. File taxes for 2010 Not deductible, Interest You Cannot Deduct Refunds of, Refunds of interest. File taxes for 2010 When to deduct, When To Deduct Interest Internet-related expenses, Internet-related expenses. File taxes for 2010 Interview expenses, Interview expense allowances. File taxes for 2010 K Key person, Who is a key person? Kickbacks, Bribes and kickbacks. File taxes for 2010 L Leases Canceling, Canceling a lease. File taxes for 2010 Cost of getting, Cost of Getting a Lease, Getting a Lease Improvements by lessee, Improvements by Lessee Leveraged, Leveraged leases. File taxes for 2010 Mineral, Bonuses and advanced royalties. File taxes for 2010 Oil and gas, Bonuses and advanced royalties. File taxes for 2010 Sales distinguished, Lease or purchase. File taxes for 2010 Taxes on, Taxes on Leased Property Legal and professional fees, Legal and professional fees. File taxes for 2010 Licenses, Government-granted license, permit, etc. File taxes for 2010 , Licenses and regulatory fees. File taxes for 2010 Life insurance coverage, Life insurance coverage. File taxes for 2010 Limit on deductions, Not-for-Profit Activities Line of credit, Line of credit (continuous borrowings). File taxes for 2010 Loans Below-market interestrate, Below-Market Loans Discounted, Discounted loan. File taxes for 2010 Loans or Advances, Loans or Advances Lobbying expenses, Lobbying expenses. File taxes for 2010 Long-term care insurance, Qualified long-term care insurance. File taxes for 2010 Losses, Limits on losses. File taxes for 2010 , Not-for-Profit Activities At-risk limits, At-risk limits. File taxes for 2010 Net operating, Net operating loss. File taxes for 2010 Passive activities, Passive activities. File taxes for 2010 M Machinery parts, Machinery parts. File taxes for 2010 Meals, Reimbursement of Travel, Meals, and Entertainment Meals and entertainment, Meals and Entertainment Meals and lodging, Meals and lodging. File taxes for 2010 Methods of accounting, When Can I Deduct an Expense? Mining Depletion, Mines and Geothermal Deposits Development costs, Development Costs Exploration costs, Exploration Costs Mortgage, Mortgage. File taxes for 2010 , Expenses paid to obtain a mortgage. File taxes for 2010 Moving expenses, machinery, Moving machinery. File taxes for 2010 N Natural gas, Natural Gas Wells Nonqualifying intangibles, Assets That Are Not Section 197 Intangibles Not-for-profit activities, Not-for-Profit Activities Not-for-profit activity, gross income, Gross Income O Office in home, Business use of your home. File taxes for 2010 Oil and gas wells Depletion, Oil and Gas Wells Drilling costs, Intangible Drilling Costs Partnerships, Partnerships and S Corporations S corporations, Partnerships and S Corporations Optional safe harbor method, Optional safe harbor method. File taxes for 2010 Optional write-off method Circulation costs, Optional Write-off of Certain Tax Preferences Experimental costs, Optional Write-off of Certain Tax Preferences Intangible drilling and development costs, Optional Write-off of Certain Tax Preferences Mining exploration and development costs, Optional Write-off of Certain Tax Preferences Research costs, Optional Write-off of Certain Tax Preferences Organization costs Corporate, Costs of Organizing a Corporation Partnership, Costs of Organizing a Partnership Organizational costs, Business Start-Up and Organizational Costs Original issue discount, Original issue discount (OID). File taxes for 2010 Outplacement services, Outplacement services. File taxes for 2010 P Passive activities, Passive activities. File taxes for 2010 Payments in kind, Payments in kind. File taxes for 2010 Penalties, Prepayment penalty. File taxes for 2010 Deductible, Penalties and fines. File taxes for 2010 Nondeductible, Penalties and fines. File taxes for 2010 Prepayment, Prepayment penalty. File taxes for 2010 Per diem and car allowances, Per Diem and Car Allowances Percentage depletion, Percentage Depletion Personal property tax, Personal property tax. File taxes for 2010 Political contributions, Political contributions. File taxes for 2010 Pollution control facilities, Pollution Control Facilities Prepaid expense, Prepayment. File taxes for 2010 Extends useful life, Prepayment. File taxes for 2010 Interest, Prepaid interest. File taxes for 2010 , Prepaid interest. File taxes for 2010 Rent, Rent paid in advance. File taxes for 2010 Prepayment penalty, Prepayment penalty. File taxes for 2010 Presumption of profit, Not-for-Profit Activities Publications (see Tax help) R Real estate taxes, Real Estate Taxes Recapture Exploration expenses, Recapture of exploration expenses. File taxes for 2010 Timber property, Recapture. File taxes for 2010 Recordkeeping, Partnerships and S Corporations Recovery of amount deducted, Recovery of amount deducted (tax benefit rule). File taxes for 2010 Refiners who cannot claim percentage depletion, Refiners who cannot claim percentage depletion. File taxes for 2010 Reforestation costs, Reforestation Costs, Reforestation Costs Regulatory fees, Licenses and regulatory fees. File taxes for 2010 Reimbursements, Reimbursements Business expenses, Reimbursements for Business Expenses Mileage, Per Diem and Car Allowances Nonaccountable plan, Nonaccountable Plans Per diem , Per Diem and Car Allowances Related persons Anti-churning rules, Related person. File taxes for 2010 Coal or iron ore, Disposal to related person. File taxes for 2010 Payments to, Related person. File taxes for 2010 , Related person. File taxes for 2010 Refiners, Related person. File taxes for 2010 Unreasonable rent, Unreasonable rent. File taxes for 2010 Removal, Retired Asset Removal Costs, Barrier Removal Costs Rent expense, capitalizing, Capitalizing Rent Expenses Repairs, Repairs. File taxes for 2010 Repayments (claim of right), Repayments. File taxes for 2010 Research costs, Research and Experimental Costs, Research and Experimental Costs Retiree drug subsidy, What's New for 2013, What's New S Sales taxes, Sales tax. File taxes for 2010 Section 179 expense deduction (see Cost recovery) Self-employed health insurance deduction, Self-Employed Health Insurance Deduction Self-employment tax, Self-employment tax. File taxes for 2010 Self-insurance, reserve for, Nondeductible Premiums Sick pay, Sick and Vacation Pay Standard meal allowance, Standard meal allowance. File taxes for 2010 Standard mileage rate, Car allowance. File taxes for 2010 (see Business use of your car) Standby charges, Commitment fees or standby charges. File taxes for 2010 Start-up costs, Business Start-Up and Organizational Costs, Business Start-Up Costs Subscriptions, Subscriptions. File taxes for 2010 Suggestions for publication, Comments and suggestions. File taxes for 2010 Supplies and materials, Supplies and materials. File taxes for 2010 T Tax help, How To Get Tax Help Tax preparation fees, Tax preparation fees. File taxes for 2010 Taxes, Taxes on Leased Property Carrying charge, Carrying Charges Employment, Employment Taxes Excise, Excise taxes. File taxes for 2010 Franchise, Franchise taxes. File taxes for 2010 Fuel, Fuel taxes. File taxes for 2010 Income, Income Taxes Leased property, Taxes on Leased Property Personal property, Personal property tax. File taxes for 2010 Real estate, Real Estate Taxes Sales, Sales tax. File taxes for 2010 Unemployment fund, Unemployment fund taxes. File taxes for 2010 Telephone, Telephone. File taxes for 2010 Timber, Reforestation Costs, Timber Tools, Tools. File taxes for 2010 Trademark, trade name, Franchise, trademark, or trade name. File taxes for 2010 , Franchise, trademark, trade name. File taxes for 2010 Travel, Reimbursement of Travel, Meals, and Entertainment TTY/TDD information, How To Get Tax Help U Unemployment fund taxes, Unemployment fund taxes. File taxes for 2010 Unpaid expenses, related person, Related person. File taxes for 2010 Utilities, Utilities. File taxes for 2010 V Vacation pay, Sick and Vacation Pay W Wages Property, Property Tests for deducting pay, Tests for Deducting Pay Welfare benefit funds, Welfare benefit funds. File taxes for 2010 Prev  Up     Home   More Online Publications
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Free File: About the Free File Alliance

The Free File Alliance is a group of industry-leading private-sector tax preparation companies that have agreed to provide free commercial online tax preparation and electronic filing. All Alliance members must meet our rigorous standards for security and privacy.
 

What are the objectives of the Free File Agreement?

  • Provide greater access to free, online tax filing options
  • Make tax filing and preparation easier and reduce burden on individual taxpayers, and
  • Increase growth of e-filing to reach our goal of having 80 percent of returns filed electronically.


Why was the Free File Alliance formed?
In November of 2001, the Office of Management and Budget's (OMB) Quicksilver Task Force established 24 e-government initiatives that were a part of the President's Management Agenda. These initiatives were designed to improve government to government, government to business and government to citizen electronic capabilities.

One initiative, IRS Free File, instructed the IRS to provide free and secure online tax return preparation and filing services to taxpayers. In accordance with this OMB directive, we worked in partnership with the tax software industry to develop a solution. The result was the formation of the Free File Alliance, LLC.

Why is IRS working in a partnership with private industry rather than providing its own software free to the public?
Private industry, with established expertise and experience in electronic tax preparation, has a proven track record in providing the best technology and services available. 

Some private sector firms have offered free e-filing to select taxpayer groups for several years; how is this approach different?
Free File offers a multi-year agreement between IRS and the Free File Alliance to provide free service(s) to more taxpayers. Previously, free offerings were not consistently available and were subject to modification or discontinuation from year-to-year.

With Free File, taxpayers have easy access to IRS.gov, which offers a list of all free offerings on a single web page. Under our agreement, Free File Alliance companies offer both free preparation and free e-filing services. There is no cost to qualifying taxpayers. 

How are Free File program disputes solved?
We negotiate most issues before they become disputes. When necessary, we use binding arbitration to resolve disagreements with the Free File Alliance, LLC, Alliance members or new market entrants. In accordance with IRS guidance, binding arbitration before the General Services Board of Contract Appeals is used to resolve disputes under Article VIII of the Memorandum of Understanding on Service Standards and Disputes between IRS and the Alliance. Binding arbitration may be invoked by an Alliance member or new market entrant for various reasons. As a result, we are able to achieve our goal of providing effective, efficient and fair resolution of Free File program related controversies.
 

Note: We do not endorse any individual Free File Alliance company. While the IRS manages the content of the Free File pages accessible on IRS.gov, it does not retain any taxpayer information entered on the Free File site.

Agreements
Free File Alliance Information
Free On-Line Electronic Tax filing Agreement Amendment - 2009
Free On-Line Electronic Tax Filing Agreement Amendment - 2005
Free On-Line Electronic Filing Agreement - 2002

Memorandums of Understanding 
File (Fifth) Memorandum of Understanding - 2010

Free File (Fourth) Memorandum of Understanding - 2009
Free File (Third) Memorandum of Understanding - 2008
Free File (Second) Memorandum of Understanding - 2007
Free File (First) Memorandum of Understanding - 2006

 

Page Last Reviewed or Updated: 16-Jan-2014

The File Taxes For 2010

File taxes for 2010 Index A Abortion, Abortion Acupuncture, Acupuncture Adopted child's medical expenses, Adopted child. File taxes for 2010 AGI limitation, Introduction, Community property states. File taxes for 2010 Alcoholism, Alcoholism Ambulances, Ambulance Archer MSAs Health coverage tax credit, How To Take the Credit Medical expenses paid for decedent from, Decedent Artificial limbs, Artificial Limb Artificial teeth, Artificial Teeth Aspirin, Nonprescription Drugs and Medicines Assistance (see Tax help) Assisted living homes, Nursing Home Athletic club dues, Health Club Dues Automobiles (see Cars) B Baby sitting, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Bandages, Bandages Basis Medical equipment or property (Worksheet D), Worksheet D. File taxes for 2010 Adjusted Basis of Medical Equipment or Property Sold Birth control pills, Birth Control Pills Body scan, Body Scan Braille books and magazines, Braille Books and Magazines Breast pumps and supplies, Breast Pumps and Supplies Breast reconstruction surgery, Breast Reconstruction Surgery C Calculation of deduction, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Capital expenses, Capital Expenses Improvements to rented property, Improvements to property rented by a person with a disability. File taxes for 2010 Operation and upkeep, Operation and upkeep. File taxes for 2010 Worksheet A, Capital expense worksheet. File taxes for 2010 Cars, Car Out-of-pocket expenses, Car expenses. File taxes for 2010 Standard medical mileage rates, Car expenses. File taxes for 2010 Child care, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Children's medical expenses Adopted child, Adopted child. File taxes for 2010 Dependents, Dependent Chiropractor, Chiropractor Christian Scientist practitioner, Christian Science Practitioner Chronically ill persons, Chronically ill individual. File taxes for 2010 COBRA assistance Recapture of COBRA premium assistance, Worksheet F. File taxes for 2010 Recapture of COBRA Premium Assistance for Higher Income Taxpayers COBRA premium assistance, COBRA Premium Assistance Community property states, Community property states. File taxes for 2010 Computer banks to track medical information, Medical Information Plan Contact lenses, Contact Lenses Controlled substances, Controlled Substances Cosmetic surgery, Cosmetic Surgery Credit (see Health coverage tax credit) Crutches, Crutches D Dancing lessons, Dancing Lessons Decedent's medical expenses, Decedent, What if you pay medical expenses of a deceased spouse or dependent? Deductible amount, How Much of the Expenses Can You Deduct? Deductible expenses, Whose Medical Expenses Can You Include?, X-ray Definition of medical expenses Doctor, What Are Medical Expenses? Physician, What Are Medical Expenses? Dental treatment, Dental Treatment Artificial teeth, Artificial Teeth Teeth whitening, Teeth Whitening Dentures, Artificial Teeth Dependent's medical expenses Adopted child, Adopted child. File taxes for 2010 Multiple support agreement, Support claimed under a multiple support agreement. File taxes for 2010 Qualifying child, Dependent Qualifying relative, Dependent Dependents Disabled dependent care, Disabled Dependent Care Expenses, Dependents with disabilities. File taxes for 2010 Diagnostic devices, Diagnostic Devices Diaper services, Diaper Service Disabilities, persons with Dependent care expenses, Disabled Dependent Care Expenses, Dependents with disabilities. File taxes for 2010 Improvements to rented property, Improvements to property rented by a person with a disability. File taxes for 2010 Special education, Special Education Divorced taxpayers Medical expenses of child, Child of divorced or separated parents. File taxes for 2010 Drug addiction, Drug Addiction Drugs (see Medicines) Dues Health club, Health Club Dues E Education, special, Special Education Electrolysis, Cosmetic Surgery Employer-sponsored health insurance plans, Employer-Sponsored Health Insurance Plan Employment taxes, Employment taxes. File taxes for 2010 Excluded expenses Insurance premiums, Insurance Premiums You Cannot Include Eye surgery, Eye Surgery Eyeglasses, Eyeglasses F Fertility enhancement Eggs, temporary storage of, Fertility Enhancement Fertility, Fertility Enhancement In vitro fertilization, Fertility Enhancement Figuring the deduction, How Do You Figure and Report the Deduction on Your Tax Return? Final return for decedent Medical expenses paid, Decedent Flexible spending account, Flexible Spending Account Food (see Weight-loss programs) Form 1040 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule A Impairment-related work expenses, Where to report. File taxes for 2010 Medical and dental expenses, Introduction, What Tax Form Do You Use? Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule C Impairment-related work expenses, Where to report. File taxes for 2010 Form 1040, Schedule C-EZ Impairment-related work expenses, Where to report. File taxes for 2010 Form 1040, Schedule E Impairment-related work expenses, Where to report. File taxes for 2010 Form 1040, Schedule F Impairment-related work expenses, Where to report. File taxes for 2010 Form 1040NR Health coverage tax credit, How To Take the Credit Form 1040X Amended return, What Expenses Can You Include This Year? Deceased taxpayer, What if the decedent's return had been filed and the medical expenses were not included? Form 1099-H Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2106 Impairment-related work expenses, Where to report. File taxes for 2010 Form 2106-EZ Impairment-related work expenses, Where to report. File taxes for 2010 Form 2555 Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2555-EZ Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 8453 Health coverage tax credit, How To Take the Credit Form 8885 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Founder's fee (see Lifetime care, advance payments) Free tax services, Free help with your tax return. File taxes for 2010 Funeral expenses, Funeral Expenses Future medical care, Payments for future medical care. File taxes for 2010 , Future Medical Care G Glasses, Eyeglasses Guide dog or other animal, Guide Dog or Other Service Animal H Hair Removal, Cosmetic Surgery Transplants, Cosmetic Surgery Wigs, Wig Health club dues, Health Club Dues Health coverage tax credit, Health Coverage Tax Credit Advanced payments, Monthly HCTC Alternative TAA recipient, Health Coverage Tax Credit Archer MSAs, How To Take the Credit Both spouses eligible, Qualifying Family Member Children of divorced parents, Health Coverage Tax Credit, Qualifying Family Member Eligible coverage month, Eligible Coverage Month Insurance that covers other individuals, Insurance that covers other individuals. File taxes for 2010 Legally separated, Legally separated. File taxes for 2010 Married persons filing separate returns, Qualifying Family Member Monthly HCTC, Monthly HCTC Nonqualified health insurance, Nonqualified Health Insurance Other specified coverage Benefits from the Veterans Administration, Other Specified Coverage Pension Benefit Guaranty Corporation (PBGC) recipient, Health Coverage Tax Credit Qualified health insurance, Qualified Health Insurance Qualifying family member, Qualifying Family Member Reimbursement credit, Monthly HCTC Reporting, How To Take the Credit State-qualified health insurance, State-qualified health insurance. File taxes for 2010 TAA recipient, Health Coverage Tax Credit Yearly HCTC, Yearly HCTC Health Coverage Tax Credit Alternative TAA recipient, Who Can Take This Credit? PBGC pension payee, Who Can Take This Credit? TAA recipient, Who Can Take This Credit? Health institutes, Health Institute Health insurance Credit (see Health coverage tax credit) Employer-sponsored plan, Employer-Sponsored Health Insurance Plan Premiums Deductible, Insurance Premiums Nondeductible, Insurance Premiums You Cannot Include Paid by employer, Premiums paid by your employer. File taxes for 2010 Paid by employer and you, Premiums paid by you and your employer. File taxes for 2010 Paid by you, Premiums paid by you. File taxes for 2010 Prepaid, Prepaid Insurance Premiums Unused sick leave used to pay, Unused Sick Leave Used To Pay Premiums Reimbursements (see Reimbursements) Self-employed persons, Health Insurance Costs for Self-Employed Persons Health maintenance organizations (HMOs), Health Maintenance Organization (HMO) Health reimbursement arrangements (HRAs), Health reimbursement arrangement (HRA). File taxes for 2010 Health savings accounts (HSAs) Payments from, Health Savings Accounts Hearing aids, Hearing Aids Hearing-impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Help (see Tax help) HMOs (Health maintenance organizations), Health Maintenance Organization (HMO) Home care (see Nursing services) Home improvements (see Capital expenses:) Hospital services, Hospital Services Hotels, Lodging Household help, Household Help HRAs (Health reimbursement arrangements), Health reimbursement arrangement (HRA). File taxes for 2010 I Illegal operations and treatments, Illegal Operations and Treatments Illegal substances, Controlled Substances Impairment-related work expenses, Workers' compensation. File taxes for 2010 , Impairment-related expenses defined. File taxes for 2010 Reporting of, Where to report. File taxes for 2010 Insulin, Nonprescription Drugs and Medicines Insurance (see Health insurance) Intellectually and developmentally disabled persons Mentally retarded, Intellectually and Developmentally Disabled, Special Home for Special homes for, Intellectually and Developmentally Disabled, Special Home for L Laboratory fees, Laboratory Fees Lactation expenses (see Breast pumps and supplies) Laser eye surgery, Eye Surgery Lead-based paint removal, Lead-Based Paint Removal Learning disabilities, Special Education Legal fees, Legal Fees Lessons, dancing and swimming, Dancing Lessons Lifetime care Advance payments for, Lifetime Care—Advance Payments Lodging, Lodging, Trips (see also Trips) Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. File taxes for 2010 Maintenance and personal care services, Maintenance and personal care services. File taxes for 2010 Qualified insurance contracts, Qualified Long-Term Care Insurance Contracts Qualified services, Qualified Long-Term Care Services M Maintenance and personal care services, Maintenance and personal care services. File taxes for 2010 Maternity clothes, Maternity Clothes Meals, Meals, Weight-Loss Program (see also Weight-loss programs) Medical conferences, Medical Conferences Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. File taxes for 2010 Adjusted Basis of Medical Equipment or Property Sold Medical expense records, What Tax Form Do You Use? Medical information plans, Medical Information Plan Medical savings accounts (MSAs), Medical Savings Account (MSA) Medicare Medicare A, deductible expense, Medicare A Medicare B, deductible expense, Medicare B Medicare D, deductible expense, Medicare D Medicines, Medicines Imported, Imported medicines and drugs. File taxes for 2010 , Medicines and Drugs From Other Countries Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Support claimed under a multiple support agreement. File taxes for 2010 N Nondeductible expenses, What Expenses Are Not Includible?, Weight-Loss Program Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Nursing homes, Nursing Home Nursing services, Nursing Services, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Chronically ill individuals, Chronically ill individual. File taxes for 2010 Nutritional supplements Natural medicines, Nutritional Supplements O Operations, Operations Cosmetic surgery, Cosmetic Surgery Eye surgery, Eye Surgery Illegal operations and treatments, Illegal Operations and Treatments Optometrist, Optometrist Optometrist services, Eyeglasses Organ donors, Transplants Osteopath, Osteopath Oxygen, Oxygen P Paint removal, for lead-based, Lead-Based Paint Removal Parking fees and tolls, Car expenses. File taxes for 2010 Personal injury damages, Damages for Personal Injuries Personal use items, Personal Use Items Photographs of missing children in IRS publications, Reminders Physical examination, Physical Examination Physical therapy, Therapy Plastic surgery, Cosmetic Surgery Pregnancy test kit, Pregnancy Test Kit Premiums (see Health insurance) Prepaid insurance premiums, Prepaid Insurance Premiums Prosthesis, Artificial Limb Psychiatric care, Psychiatric Care Psychoanalysis, Psychoanalysis Psychologists, Psychologist Publications (see Tax help) R Radial keratotomy, Eye Surgery Recordkeeping, What Tax Form Do You Use? Rehabilitation facilities, Nursing Home Reimbursements, How Do You Treat Reimbursements?, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Excess includible in income More than one policy (Worksheet C), More than one policy. File taxes for 2010 One policy (Worksheet B), Worksheet B. File taxes for 2010 Excess Reimbursement Includible in Income When You Have Only One Policy Excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Health Reimbursement Arrangement (HRA), Health reimbursement arrangement (HRA). File taxes for 2010 Insurance, Insurance Reimbursement, What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Medical expenses not deducted, What If You Receive Insurance Reimbursement in a Later Year? More than one policy, More than one policy. File taxes for 2010 Received in later year, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Rental property Improvements to, Improvements to property rented by a person with a disability. File taxes for 2010 Reporting Health coverage tax credit, How To Take the Credit Impairment-related work expenses, Where to report. File taxes for 2010 Medical and dental expenses, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Medical deduction (see Form 1040, Schedule A) Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons S Sale of medical equipment or property, Sale of Medical Equipment or Property Adjusted basis (Worksheet D), Worksheet D. File taxes for 2010 Adjusted Basis of Medical Equipment or Property Sold Schedules (see Form 1040) Seeing-eye dogs, Guide Dog or Other Service Animal Self-employed persons Health coverage tax credit, How To Take the Credit Health insurance costs, Health Insurance Costs for Self-Employed Persons Senior housing, Nursing Home Separate returns Community property states, Community property states. File taxes for 2010 Medical and dental expenses, Separate returns. File taxes for 2010 Separated taxpayers Health coverage tax credit, Legally separated. File taxes for 2010 Medical expenses of child, Child of divorced or separated parents. File taxes for 2010 Service animals, Guide Dog or Other Service Animal Sick leave Used to pay health insurance premiums, Unused Sick Leave Used To Pay Premiums Special education, Special Education Spouse's medical expenses, Spouse Deceased spouse, What if you pay medical expenses of a deceased spouse or dependent? Sterilization, Sterilization Stop-smoking programs, Stop-Smoking Programs Surgery (see Operations) Swimming lessons, Dancing Lessons T Tables and figures Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. File taxes for 2010 Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. File taxes for 2010 One policy (Worksheet B), Worksheet B. File taxes for 2010 Excess Reimbursement Includible in Income When You Have Only One Policy Reimbursements, excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Tax help, How To Get Tax Help Teeth Artificial, Artificial Teeth Dental treatment, Dental Treatment Whitening, Teeth Whitening Telephone, Telephone Television, Television Therapy, Therapy Transplants, Transplants Travel and transportation expenses, Transportation Car expenses, Car expenses. File taxes for 2010 Includible expenses, You can include:, Transportation expenses you cannot include. File taxes for 2010 Parking fees and tolls, Car expenses. File taxes for 2010 Trips, Trips TTY/TDD information, How To Get Tax Help Tuition, Tuition V Vasectomy, Vasectomy Veterinary fees, Veterinary Fees Vision correction surgery, Eye Surgery Visually impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Vitamins or minerals, Nutritional Supplements Voluntary Employee's Beneficiary Association (VEBA) Qualified health insurance, Voluntary Employee's Beneficiary Association (VEBA) W Weight-loss programs, Weight-Loss Program, Weight-Loss Program What's new COBRA continuous coverage, What's New Health coverage tax credit, What's New Standard medical mileage rate, What's New Wheelchairs, Wheelchair Wigs, Wig Work expenses Disabled dependent care, Disabled Dependent Care Expenses Impairment-related, Impairment-Related Work Expenses Workers' compensation, Workers' compensation. File taxes for 2010 Worksheets Capital expenses (Worksheet A), Capital expense worksheet. File taxes for 2010 Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. File taxes for 2010 Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. File taxes for 2010 One policy (Worksheet B), Worksheet B. File taxes for 2010 Excess Reimbursement Includible in Income When You Have Only One Policy X X-rays, X-ray Prev  Up     Home   More Online Publications