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Free 1040ez Publication 535 - Additional Material Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Flooding in Alaska

AK-2013-10, June 28, 2013

ANCHORAGE — Victims of flooding that began on May 17, 2013 in parts of Alaska may qualify for tax relief from the Internal Revenue Service.

The President has declared the Alaskan Gateway Regional Education Attendance Area (REAA), Lower Yukon REAA, Yukon Flats REAA and Yukon Koyukuk REAA a federal disaster area. Individuals who reside or have a business in these areas may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after May 17, and on or before July 16, have been postponed to July 16, 2013. This includes the June 17 deadline for second quarter estimated tax payments.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after May 17, and on or before June 3, as long as the deposits are made by June 3, 2013.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief.

Covered Disaster Area

The areas listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until July 16 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after May 17 and on or before July 16.

The IRS also gives affected taxpayers until July 16 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after May 17 and on or before July 16.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after May 17 and on or before June 3 provided the taxpayer makes these deposits by June 3.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Alaska/Flooding” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Disaster Assistance and Emergency Relief for Individuals and Businesses

Recent IRS Disaster Relief Announcements

Page Last Reviewed or Updated: 28-Jun-2013

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