Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Free Fed And State Tax Filing

Free 1040ez OnlineState Efile2012 Federal Tax AmendmentPrintable 1040ez FormVita Tax ServiceHow To File An Amended State Tax ReturnNeed 2009 Tax ReturnCollege Student Tax ReturnFree Tax Usa Coupon CodeE File Tax Return 2011Free 2012 State Tax FilingStudent Tax Return CalculatorNeed Print 1040x Form1040ez Tax Forms 20112012 Income Tax Form 1040TurbotaxFree Tax Filing For 2010Amended Return InstructionsAmending A Tax ReturnWww Myfreetaxes Com Cnm2When Can I Amend My 2011 Tax ReturnFederal Tax Forms 2011H And R Block File OnlineWww Irs Gov1040 Ez FormE File 1040ez FreeFile State Taxes Only FreeIrs 1040x Form InstructionsFreetaxusa 2007Freetaxusa 20111040ez FileEfile Extension1014 Ez FormState Tax Forms OnlineFree Turbotax 2010Where Can I File My 2009 Taxes Online For FreeCan I Still File My 2011 TaxesFree File TaxesFree Tax Return CalculatorWhere To E- File 2012 Federal Tax Return For Free

Free Fed And State Tax Filing

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

Credits & Deductions

There are a variety of credits and deductions for individual and business taxpayers. 

The Earned Income Tax Credit, and the Child and Dependent Care Credit help millions of families every year. There are also a number of credits for small and large businesses. You may have taken deductions when you prepared your annual tax return. In addition to the standard deduction for individuals, common deductions include home mortgage interest, state and local tax, and charitable contributions. Many business expenses are deductible as well.

 Individual Credits

 

 Business Credits

 
 

 Individual Deductions

 

Business Deductions

 

 

 

 

Page Last Reviewed or Updated: 27-Aug-2013

The Free Fed And State Tax Filing

Free fed and state tax filing Index A Abandonments, Abandonments Annuities, Insurance Policies and Annuities Asset classification Capital, Capital Assets Noncapital, Noncapital Assets Assistance (see Tax help) Assumption of liabilities, Assumption of liabilities. Free fed and state tax filing , Liabilities. Free fed and state tax filing B Basis Adjusted, Adjusted basis. Free fed and state tax filing Original, Basis. Free fed and state tax filing Bonds, U. Free fed and state tax filing S. Free fed and state tax filing Treasury, U. Free fed and state tax filing S. Free fed and state tax filing Treasury Notes or Bonds Business, sold, Sale of a Business C Canceled Debt, Cancellation of debt. Free fed and state tax filing Lease, Cancellation of a lease. Free fed and state tax filing Real property sale, Canceling a sale of real property. Free fed and state tax filing Capital assets defined, Capital Assets Capital gains and losses Figuring, Long and Short Term Holding period, Holding period. Free fed and state tax filing Long term, Long and Short Term Short term, Long and Short Term Treatment of capital losses, Treatment of Capital Losses Casualties, Section 1231 transactions. Free fed and state tax filing Charitable organization Bargain sale to, Bargain sales to charity. Free fed and state tax filing , Bargain sale to charity. Free fed and state tax filing Gift to, Gift to charitable organization. Free fed and state tax filing Classes of assets, Classes of assets. Free fed and state tax filing Coal, Coal and Iron Ore Coins, Precious Metals and Stones, Stamps, and Coins Comments, Comments and suggestions. Free fed and state tax filing Commodities derivative financial instruments, Commodities derivative financial instrument. Free fed and state tax filing Condemnations, Condemnations, Section 1231 transactions. Free fed and state tax filing Conversion transactions, Conversion Transactions Copyrights, Copyright. Free fed and state tax filing , Copyrights. Free fed and state tax filing Covenant not to compete, Covenant not to compete. Free fed and state tax filing D Debt cancellation, Cancellation of debt. Free fed and state tax filing , Cancellation of debt. Free fed and state tax filing Deferred exchange, Deferred Exchange Depreciable property Real, Depreciable real property. Free fed and state tax filing Records, Depreciation Recapture Section 1245, Section 1245 property defined. Free fed and state tax filing , Like-Kind Exchanges and Involuntary Conversions Section 1250, Section 1250 property defined. Free fed and state tax filing Depreciation recapture Personal property, Section 1245 Property Real property, Section 1250 property defined. Free fed and state tax filing E Easement, Easement. Free fed and state tax filing Exchanges Deferred, Deferred Exchange Involuntary, Involuntary Conversions Like-kind, Like-Kind Exchanges, Like-Kind Exchanges and Involuntary Conversions Nontaxable, Nontaxable Exchanges Related persons, Related persons. Free fed and state tax filing U. Free fed and state tax filing S. Free fed and state tax filing Treasury notes or bonds, U. Free fed and state tax filing S. Free fed and state tax filing Treasury Notes or Bonds F Fair market value, Fair market value. Free fed and state tax filing Foreclosure, Foreclosures and Repossessions Form 1040 (Sch. Free fed and state tax filing D), Schedule D and Form 8949 1099-A, Forms 1099-A and 1099-C. Free fed and state tax filing , Forms 1099-A and 1099-C. Free fed and state tax filing 1099-B, Form 1099-B. Free fed and state tax filing 1099-C, Forms 1099-A and 1099-C. Free fed and state tax filing , Forms 1099-A and 1099-C. Free fed and state tax filing 1099-S, Form 1099-S. Free fed and state tax filing 4797, Business property. Free fed and state tax filing , Reporting the exchange. Free fed and state tax filing , Form 4797 8594, Reporting requirement. Free fed and state tax filing 8824, Reporting the exchange. Free fed and state tax filing 8949, Forms to file. Free fed and state tax filing , Personal-use property. Free fed and state tax filing , Reporting the exchange. Free fed and state tax filing , More information. Free fed and state tax filing , Timber, Introduction, Form 1099-B. Free fed and state tax filing , Personal-use property. Free fed and state tax filing , Mark-to-market election. Free fed and state tax filing Franchise, Franchise, Trademark, or Trade Name Free tax services, Free help with your tax return. Free fed and state tax filing G Gains and losses Bargain sale, Bargain Sale Business property, Ordinary or Capital Gain or Loss for Business Property Defined, Gain or Loss From Sales and Exchanges Form 4797, Form 4797 Ordinary or capital, Ordinary or Capital Gain or Loss Property changed to business or rental use, Property Changed to Business or Rental Use Property used partly for rental, Property Used Partly for Business or Rental Reporting, Reporting Gains and Losses Gifts of property, Gifts, Gift. Free fed and state tax filing Gold, Precious Metals and Stones, Stamps, and Coins H Hedging transactions, Hedging transaction. Free fed and state tax filing Help (see Tax help) Holding period, Holding period. Free fed and state tax filing Housing, low income, Low-income housing. Free fed and state tax filing , Low-Income Housing With Two or More Elements I Indirect ownership of stock, Ownership of stock or partnership interests. Free fed and state tax filing Information returns, Information Returns Inherited property, Inherited property. Free fed and state tax filing Installment sales, Installment Sales, Installment sale. Free fed and state tax filing Insurance policies, Insurance Policies and Annuities Intangible property, Dispositions of Intangible Property Involuntary conversion Defined, Involuntary Conversions Depreciable property, Like-Kind Exchanges and Involuntary Conversions Iron ore, Coal and Iron Ore L Land Release of restriction, Release of restriction on land. Free fed and state tax filing Subdivision, Subdivision of Land Lease, cancellation of, Cancellation of a lease. Free fed and state tax filing Liabilities, assumption, Liabilities. Free fed and state tax filing Like-kind exchanges Deferred, Deferred Exchange Liabilities, assumed, Assumption of liabilities. Free fed and state tax filing Like-class property, Like-Kind Property Like-kind property, Like-Kind Property Multiple parties, Multiple-party transactions. Free fed and state tax filing Multiple property, Multiple Property Exchanges Partnership interests, Partnership Interests Qualifying property, Qualifying Property Related persons, Like-Kind Exchanges Between Related Persons Low-income housing, Low-income housing. Free fed and state tax filing M Multiple property exchanges, Multiple Property Exchanges N Noncapital assets defined, Noncapital Assets Nontaxable exchanges Like-kind, Like-Kind Exchanges Other nontaxable exchanges, Other Nontaxable Exchanges Partially, Partially Nontaxable Exchanges Property exchanged for stock, Property Exchanged for Stock Notes, U. Free fed and state tax filing S. Free fed and state tax filing Treasury, U. Free fed and state tax filing S. Free fed and state tax filing Treasury Notes or Bonds O Ordinary or capital gain, Ordinary or Capital Gain or Loss P Partially nontaxable exchanges, Partially Nontaxable Exchanges Partnership Controlled, Controlled partnership transaction. Free fed and state tax filing Related persons, Related persons. Free fed and state tax filing , Controlled entity. Free fed and state tax filing Sale or exchange of interest, Partnership Interests, Partnership interests. Free fed and state tax filing , Partnership interests. Free fed and state tax filing Patents, Patents Personal property Depreciable, Like-Kind Exchanges and Involuntary Conversions Gains and losses, Personal-use property. Free fed and state tax filing Transfer at death, Transfers at Death Precious metals and stones, Precious Metals and Stones, Stamps, and Coins Property used partly for business or rental, Property Used Partly for Business or Rental, Part business or rental. Free fed and state tax filing Publications (see Tax help) Publicly traded securities, rollover of gain from, Rollover of Gain From Publicly Traded Securities R Real property Depreciable, Depreciable real property. Free fed and state tax filing Transfer at death, Transfers at Death Related persons, Sales and Exchanges Between Related Persons Condemned property replacement, bought from, Buying replacement property from a related person. Free fed and state tax filing Gain on sale of property, Sales and Exchanges Between Related Persons Like-kind exchanges between, Like-Kind Exchanges Between Related Persons List, Related persons. Free fed and state tax filing Loss on sale of property, Nondeductible Loss Patent transferred to, Related persons. Free fed and state tax filing Replacement property, Replacement property. Free fed and state tax filing , Replacement property to be produced. Free fed and state tax filing Repossession, Foreclosures and Repossessions, Repossession. Free fed and state tax filing Residual method, sale of business, Residual method. Free fed and state tax filing Rollover of gain, Rollover of Gain From Publicly Traded Securities S Sale of a business, Sale of a Business Sales Bargain, charitable organization, Bargain sales to charity. Free fed and state tax filing , Bargain sale to charity. Free fed and state tax filing Installment, Installment Sales, Installment sale. Free fed and state tax filing Property changed to business or rental use, Property Changed to Business or Rental Use Related persons, Sales and Exchanges Between Related Persons, Related persons. Free fed and state tax filing Section 1231 gains and losses, Section 1231 Gains and Losses Section 1245 property Defined, Section 1245 Property Gain, ordinary income, Gain Treated as Ordinary Income Multiple asset accounts, Multiple asset accounts. Free fed and state tax filing Section 1250 property Additional depreciation, Additional Depreciation Defined, Section 1250 property defined. Free fed and state tax filing Foreclosure, Foreclosure. Free fed and state tax filing Gain, ordinary income, Gain Treated as Ordinary Income Nonresidential, Nonresidential real property. Free fed and state tax filing Residential, Residential rental property. Free fed and state tax filing Section 197 intangibles, Section 197 Intangibles Severance damages, Severance damages. Free fed and state tax filing Silver, Precious Metals and Stones, Stamps, and Coins Small business stock, Gains on Sales of Qualified Small Business Stock Specialized small business investment company (SSBIC), rollover of gain into, Rollover of Gain From Publicly Traded Securities Stamps, Precious Metals and Stones, Stamps, and Coins Stock Capital asset, Capital Assets Controlling interest, corporation, Controlling interest in a corporation. Free fed and state tax filing Indirect ownership, Ownership of stock or partnership interests. Free fed and state tax filing Property exchanged for, Property Exchanged for Stock Publicly traded securities, Rollover of Gain From Publicly Traded Securities Small business, Gains on Sales of Qualified Small Business Stock Suggestions, Comments and suggestions. Free fed and state tax filing T Tax help, How To Get Tax Help Tax rates, capital gain, Capital Gains Tax Rates Thefts, Section 1231 transactions. Free fed and state tax filing Timber, Timber, Section 1231 transactions. Free fed and state tax filing Trade name, Franchise, Trademark, or Trade Name Trademark, Franchise, Trademark, or Trade Name Transfers to spouse, Transfers to Spouse U U. Free fed and state tax filing S. Free fed and state tax filing Treasury bonds, U. Free fed and state tax filing S. Free fed and state tax filing Treasury Notes or Bonds Unharvested crops, Section 1231 transactions. Free fed and state tax filing Prev  Up     Home   More Online Publications