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Free file taxes 5. Free file taxes   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. Free file taxes Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Free file taxes Free help with your tax return. Free file taxes    Free help in preparing your return is available nationwide from IRS-certified volunteers. Free file taxes The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Free file taxes The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free file taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free file taxes Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Free file taxes To find the nearest VITA or TCE site, visit IRS. Free file taxes gov or call 1-800-906-9887. Free file taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free file taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free file taxes aarp. Free file taxes org/money/taxaide or call 1-888-227-7669. Free file taxes   For more information on these programs, go to IRS. Free file taxes gov and enter “VITA” in the search box. Free file taxes Internet. Free file taxes IRS. Free file taxes gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Free file taxes Apply for an Employer Identification Number (EIN). Free file taxes Go to IRS. Free file taxes gov and enter Apply for an EIN in the search box. Free file taxes Request an Electronic Filing PIN by going to IRS. Free file taxes gov and entering Electronic Filing PIN in the search box. Free file taxes Check the status of your 2013 refund with Where's My Refund? Go to IRS. Free file taxes gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free file taxes If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free file taxes Check the status of your amended return. Free file taxes Go to IRS. Free file taxes gov and enter Where's My Amended Return in the search box. Free file taxes Download forms, instructions, and publications, including some accessible versions. Free file taxes Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Free file taxes gov or IRS2Go. Free file taxes Tax return and tax account transcripts are generally available for the current year and past three years. Free file taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free file taxes gov. Free file taxes Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Free file taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free file taxes gov. Free file taxes Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Free file taxes gov or IRS2Go. Free file taxes Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Free file taxes An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Free file taxes Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Free file taxes If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Free file taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free file taxes Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Free file taxes gov. Free file taxes Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free file taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Free file taxes Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Free file taxes AARP offers the Tax-Aide counseling program as part of the TCE program. Free file taxes Visit AARP's website to find the nearest Tax-Aide location. Free file taxes Research your tax questions. Free file taxes Search publications and instructions by topic or keyword. Free file taxes Read the Internal Revenue Code, regulations, or other official guidance. Free file taxes Read Internal Revenue Bulletins. Free file taxes Sign up to receive local and national tax news by email. Free file taxes Phone. Free file taxes You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free file taxes Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Free file taxes Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free file taxes Call to locate the nearest volunteer help site, 1-800-906-9887. Free file taxes Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free file taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Free file taxes Most VITA and TCE sites offer free electronic filing. Free file taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free file taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free file taxes Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Free file taxes The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Free file taxes If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free file taxes Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free file taxes Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free file taxes Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Free file taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free file taxes Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Free file taxes You should receive your order within 10 business days. Free file taxes Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Free file taxes Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Free file taxes Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Free file taxes Call to ask tax questions, 1-800-829-1040. Free file taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free file taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free file taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Free file taxes gsa. Free file taxes gov/fedrelay. Free file taxes Walk-in. Free file taxes You can find a selection of forms, publications and services — in-person, face-to-face. Free file taxes Products. Free file taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free file taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free file taxes Services. Free file taxes You can walk in to your local TAC most business days for personal, face-to-face tax help. Free file taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Free file taxes If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Free file taxes No appointment is necessary—just walk in. Free file taxes Before visiting, check www. Free file taxes irs. Free file taxes gov/localcontacts for hours of operation and services provided. Free file taxes Mail. Free file taxes You can send your order for forms, instructions, and publications to the address below. Free file taxes You should receive a response within 10 business days after your request is received. Free file taxes  Internal Revenue Service 1201 N. Free file taxes Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Free file taxes    The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free file taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free file taxes What can TAS do for you?    We can offer you free help with IRS problems that you can't resolve on your own. Free file taxes We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free file taxes You face (or your business is facing) an immediate threat of adverse action. Free file taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free file taxes   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free file taxes Here's why we can help: TAS is an independent organization within the IRS. Free file taxes Our advocates know how to work with the IRS. Free file taxes Our services are free and tailored to meet your needs. Free file taxes We have offices in every state, the District of Columbia, and Puerto Rico. Free file taxes How can you reach us?    If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Free file taxes irs. Free file taxes gov/advocate, or call us toll-free at 1-877-777-4778. Free file taxes How else does TAS help taxpayers?    TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free file taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Free file taxes irs. Free file taxes gov/sams. Free file taxes Low Income Taxpayer Clinics. Free file taxes    Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Free file taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free file taxes Visit www. Free file taxes TaxpayerAdvocate. Free file taxes irs. Free file taxes gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free file taxes Prev  Up  Next   Home   More Online Publications
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Free file taxes 21. Free file taxes   Medical and Dental Expenses Table of Contents What's New Introduction Useful Items - You may want to see: What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. Free file taxes How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Yourself Spouse Dependent Decedent What Medical Expenses Are Includible?Insurance Premiums Meals and Lodging Transportation Disabled Dependent Care Expenses How Do You Treat Reimbursements?Insurance Reimbursement Damages for Personal Injuries How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons What's New Medical and dental expenses. Free file taxes  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. Free file taxes 5% if either you or your spouse is age 65 or older). Free file taxes Standard mileage rate. Free file taxes  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. Free file taxes See Transportation under What Medical Expenses Are Includible. Free file taxes Introduction This chapter will help you determine the following. Free file taxes What medical expenses are. Free file taxes What expenses you can include this year. Free file taxes How much of the expenses you can deduct. Free file taxes Whose medical expenses you can include. Free file taxes What medical expenses are includible. Free file taxes How to treat reimbursements. Free file taxes How to report the deduction on your tax return. Free file taxes How to report impairment-related work expenses. Free file taxes How to report health insurance costs if you are self-employed. Free file taxes Useful Items - You may want to see: Publications 502 Medical and Dental Expenses 969 Health Savings Accounts and Other Tax-Favored Health Plans Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 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 file taxes These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. Free file taxes They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. Free file taxes Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Free file taxes They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. Free file taxes 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 file taxes 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 file taxes 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 file taxes If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Free file taxes 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 file taxes 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 file taxes Separate returns. Free file taxes   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 file taxes 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 file taxes Community property states. Free file taxes   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 file taxes Each of you should include half the expenses. Free file taxes 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 file taxes If you live in a community property state, and are not filing a joint return, see Publication 555, Community Property. Free file taxes 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 (7. Free file taxes 5% of your AGI if either you or your spouse is age 65 or older)(Form 1040, line 38). Free file taxes Example. Free file taxes You are unmarried and under age 65 and your AGI is $40,000, 10% of which is $4,000. Free file taxes You paid medical expenses of $2,500. Free file taxes You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. Free file taxes 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 file taxes There are different rules for decedents and for individuals who are the subject of multiple support agreements. Free file taxes See Support claimed under a multiple support agreement , later. Free file taxes Yourself You can include medical expenses you paid for yourself. Free file taxes Spouse You can include medical expenses you paid for your spouse. Free file taxes 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 file taxes Example 1. Free file taxes Mary received medical treatment before she married Bill. Free file taxes Bill paid for the treatment after they married. Free file taxes Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. Free file taxes If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. Free file taxes Mary would include the amounts she paid during the year in her separate return. Free file taxes If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. Free file taxes Example 2. Free file taxes This year, John paid medical expenses for his wife Louise, who died last year. Free file taxes John married Belle this year and they file a joint return. Free file taxes 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 file taxes Dependent You can include medical expenses you paid for your dependent. Free file taxes 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 file taxes A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. Free file taxes The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. Free file taxes S. Free file taxes citizen or national, or a resident of the United States, Canada, or Mexico. Free file taxes If your qualifying child was adopted, see Exception for adopted child , next. Free file taxes 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 file taxes Exception for adopted child. Free file taxes   If you are a U. Free file taxes S. Free file taxes citizen or U. Free file taxes S. Free file taxes 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 file taxes S. Free file taxes citizen or national or a resident of the United States, Canada, or Mexico. Free file taxes 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, or, if he or she did, it was only to claim a refund. Free file taxes Adopted child. Free file taxes   A legally adopted child is treated as your own child. Free file taxes This includes a child lawfully placed with you for legal adoption. Free file taxes   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 file taxes   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 file taxes   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 file taxes    You may be able to take an adoption credit for other expenses related to an adoption. Free file taxes See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Free file taxes Child of divorced or separated parents. Free file taxes   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 file taxes 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 file taxes This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). Free file taxes Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, 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 either 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 other person for 2013, and For whom you provided over half of the support in 2013. Free file taxes But see Child of divorced or separated parents , earlier, and Support claimed under a multiple support agreement, next. Free file taxes Support claimed under a multiple support agreement. Free file taxes   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 file taxes 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 file taxes   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. Free file taxes However, you can include the entire unreimbursed amount you paid for medical expenses. Free file taxes Example. Free file taxes You and your three brothers each provide one-fourth of your mother's total support. Free file taxes Under a multiple support agreement, you treat your mother as your dependent. Free file taxes You paid all of her medical expenses. Free file taxes Your brothers reimbursed you for three-fourths of these expenses. Free file taxes In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. Free file taxes Your brothers cannot include any part of the expenses. Free file taxes 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 file taxes 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 file taxes This includes expenses for the decedent's spouse and dependents as well as for the decedent. Free file taxes 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 file taxes The expenses must be paid within the 1-year period beginning with the day after the date of death. Free file taxes 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 file taxes 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 file taxes Amended returns and claims for refund are discussed in chapter 1. Free file taxes 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 file taxes 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 file taxes What Medical Expenses Are Includible? Use Table 21-1, later, as a guide to determine which medical and dental expenses you can include on Schedule A (Form 1040). Free file taxes This table does not include all possible medical expenses. Free file taxes To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. Free file taxes Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Free file taxes 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 file taxes See Qualified Long-Term Care Insurance Contracts in Publication 502. Free file taxes 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 file taxes The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. Free file taxes Note. Free file taxes When figuring the amount of insurance premiums you can include in medical expenses on Schedule A, do not include any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Free file taxes Also, do not include insurance premiums attributable to a nondependent child under age 27 if your premiums increased as a result of adding this child to your policy. Free file taxes Employer-sponsored health insurance plan. Free file taxes   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 in box 1 of your Form W-2. Free file taxes Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Form W-2. Free file taxes Example. Free file taxes You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. Free file taxes Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. Free file taxes 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 file taxes Long-term care services. Free file taxes   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 file taxes This amount will be reported as wages in box 1 of your Form W-2. Free file taxes Health reimbursement arrangement (HRA). Free file taxes   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. Free file taxes This is because an HRA is funded solely by the employer. Free file taxes Retired public safety officers. Free file taxes   If you are a retired public safety officer, do not include as medical expenses any health or long-term care premiums that you elected to have paid with tax-free distributions from your retirement plan. Free file taxes This applies only to distributions that would otherwise be included in income. Free file taxes Medicare A. Free file taxes   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 file taxes The payroll tax paid for Medicare A is not a medical expense. Free file taxes   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 file taxes In this situation you can include the premiums you paid for Medicare A as a medical expense. Free file taxes Medicare B. Free file taxes   Medicare B is supplemental medical insurance. Free file taxes Premiums you pay for Medicare B are a medical expense. Free file taxes Check the information you received from the Social Security Administration to find out your premium. Free file taxes Medicare D. Free file taxes    Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. Free file taxes You can include as a medical expense premiums you pay for Medicare D. Free file taxes Prepaid insurance premiums. Free file taxes   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 file taxes Unused sick leave used to pay premiums. Free file taxes   You must include in gross income cash payments you receive at the time of retirement for unused sick leave. Free file taxes 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 file taxes You can include this cost of continuing participation in the health plan as a medical expense. Free file taxes   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 file taxes You cannot include this cost of continuing participation in that health plan as a medical expense. Free file taxes Table 21-1. Free file taxes Medical and Dental Expenses Checklist. Free file taxes See Publication 502 for more information about these and other expenses. Free file taxes You can include: You cannot include: Bandages Birth control pills prescribed by your doctor Body scan Braille books Breast pump and supplies Capital expenses for equipment or improvements to your home needed for medical care (see the worksheet in Publication 502) Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Fertility enhancement, certain procedures Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. Free file taxes ) Lead-based paint removal Legal abortion Legal operation to prevent having children such as a vasectomy or tubal ligation Long-term care contracts, qualified Meals and lodging provided by a hospital during medical treatment Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Medical and hospital insurance premiums Nursing services Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Physical examination Pregnancy test kit Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Wages for nursing services, below) Special items (artificial limbs, false teeth, eye-glasses, contact lenses, hearing aids, crutches, wheelchair, etc. Free file taxes ) Special education for mentally or physically disabled persons Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services Weight-loss, certain expenses for obesity Baby sitting and childcare Bottled water Contributions to Archer MSAs (see Publication 969) Diaper service Expenses for your general health (even if following your doctor's advice) such as— —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pre-tax basis) Funeral, burial, or cremation expenses Health savings account payments for medical expenses Illegal operation, treatment, or medicine Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. Free file taxes Maternity clothes Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases Nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. Free file taxes , unless recommended by a medical practitioner as a treatment for a specific medical condition diagnosed by a physician Surgery for purely cosmetic reasons Toothpaste, toiletries, cosmetics, etc. Free file taxes Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease Meals and 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 get medical care. Free file taxes See Nursing home , later. Free file taxes You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. Free file taxes You can include the cost of such lodging while away from home if all of the following requirements are met. Free file taxes The lodging is primarily for and essential to medical care. Free file taxes 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 file taxes The lodging is not lavish or extravagant under the circumstances. Free file taxes There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Free file taxes The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. Free file taxes You can include lodging for a person traveling with the person receiving the medical care. Free file taxes 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 file taxes Meals are not included. Free file taxes Nursing home. Free file taxes   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 file taxes This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. Free file taxes   Do not include the cost of meals and lodging if the reason for being in the home is personal. Free file taxes You can, however, include in medical expenses the part of the cost that is for medical or nursing care. Free file taxes Transportation Include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Free file taxes 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 file taxes Car expenses. Free file taxes   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use your car for medical reasons. Free file taxes You cannot include depreciation, insurance, general repair, or maintenance expenses. Free file taxes   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents per mile. Free file taxes    You can also include parking fees and tolls. Free file taxes You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. Free file taxes Example. Free file taxes In 2013, Bill Jones drove 2,800 miles for medical reasons. Free file taxes He spent $500 for gas, $30 for oil, and $100 for tolls and parking. Free file taxes He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. Free file taxes He figures the actual expenses first. Free file taxes He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. Free file taxes He then figures the standard mileage amount. Free file taxes He multiplies 2,800 miles by 24 cents a mile for a total of $672. Free file taxes He then adds the $100 tolls and parking for a total of $772. Free file taxes 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 file taxes Transportation expenses you cannot include. Free file taxes   You cannot include in medical expenses the cost of transportation in the following situations. Free file taxes Going to and from work, even if your condition requires an unusual means of transportation. Free file taxes Travel for purely personal reasons to another city for an operation or other medical care. Free file taxes Travel that is merely for the general improvement of one's health. Free file taxes The costs of operating a specially equipped car for other than medical reasons. Free file taxes 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 file taxes (See chapter 32 and Publication 503, Child and Dependent Care Expenses. Free file taxes ) 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 file taxes How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the taxable year for which you received no insurance or other reimbursement. Free file taxes 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 file taxes This includes payments from Medicare. Free file taxes Even if a policy provides reimbursement for only 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 file taxes Example. Free file taxes You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. Free file taxes The insurance you receive for the hospital and doctors' bills is more than their charges. Free file taxes 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 file taxes Health reimbursement arrangement (HRA). Free file taxes   A health reimbursement arrangement is an employer-funded plan that reimburses employees for medical care expenses and allows unused amounts to be carried forward. Free file taxes An HRA is funded solely by the employer and the reimbursements for medical expenses, up to a maximum dollar amount for a coverage period, are not included in your income. Free file taxes Other reimbursements. Free file taxes   Generally, you do not reduce medical expenses by payments you receive for: Permanent loss or loss of use of a member or function of the body (loss of limb, sight, hearing, etc. Free file taxes ) or disfigurement to the extent the payment is based on the nature of the injury without regard to the amount of time lost from work, or Loss of earnings. Free file taxes   You must, however, reduce your medical expenses by any part of these payments that is designated for medical costs. Free file taxes See How Do You Figure and Report the Deduction on Your Tax Return , later. Free file taxes   For how to treat damages received for personal injury or sickness, see Damages for Personal Injuries , later. Free file taxes You do not have a medical deduction if you are reimbursed for all of your medical expenses for the year. Free file taxes Excess reimbursement. Free file taxes   If you are reimbursed more than your medical expenses, you may have to include the excess in income. Free file taxes You may want to use Figure 21-A to help you decide if any of your reimbursement is taxable. Free file taxes Premiums paid by you. Free file taxes   If you pay either the entire premium for your medical insurance or all of the costs of a plan similar to medical insurance and your insurance payments or other reimbursements are more than your total medical expenses for the year, you have an excess reimbursement. Free file taxes Generally, you do not include the excess reimbursement in your gross income. Free file taxes Premiums paid by you and your employer. Free file taxes   If both you and your employer contribute to your medical insurance plan and your employer's contributions are not included in your gross income, you must include in your gross income the part of your excess reimbursement that is from your employer's contribution. Free file taxes   See Publication 502 to figure the amount of the excess reimbursement you must include in gross income. Free file taxes Reimbursement in a later year. Free file taxes   If you are reimbursed in a later year for medical expenses you deducted in an earlier year, you generally must report the reimbursement as income up to the amount you previously deducted as medical expenses. Free file taxes   However, do not report as income the amount of reimbursement you received up to the amount of your medical deductions that did not reduce your tax for the earlier year. Free file taxes For more information about the recovery of an amount that you claimed as an itemized deduction in an earlier year, see Itemized Deduction Recoveries in chapter 12. Free file taxes Figure 21-A. Free file taxes Is Your Excess Medical Reimbursement Taxable? Please click here for the text description of the image. Free file taxes Figure 21-A. Free file taxes Is Your Excess Medical Reimbursement Taxable? Medical expenses not deducted. Free file taxes   If you did not deduct a medical expense in the year you paid it because your medical expenses were not more than 10% of your AGI (7. Free file taxes 5% of your AGI if either you or your spouse was age 65 or older), or because you did not itemize deductions, do not include the reimbursement up to the amount of the expense in income. Free file taxes However, if the reimbursement is more than the expense, see Excess reimbursement , earlier. Free file taxes Example. Free file taxes For 2013, you were unmarried and under age 65 and you had medical expenses of $500. Free file taxes You cannot deduct the $500 because it is less than 10% of your AGI. Free file taxes If, in a later year, you are reimbursed for any of the $500 in medical expenses, you do not include the amount reimbursed in your gross income. Free file taxes Damages for Personal Injuries If you receive an amount in settlement of a personal injury suit, part of that award may be for medical expenses that you deducted in an earlier year. Free file taxes If it is, you must include that part in your income in the year you receive it to the extent it reduced your taxable income in the earlier year. Free file taxes See Reimbursement in a Later Year , discussed under How Do You Treat Reimbursements, earlier. Free file taxes Future medical expenses. Free file taxes   If you receive an amount in settlement of a damage suit for personal injuries, part of that award may be for future medical expenses. Free file taxes If it is, you must reduce any future medical expenses for these injuries until the amount you received has been completely used. Free file taxes How Do You Figure and Report the Deduction on Your Tax Return? Once you have determined which medical expenses you can include, you figure and report the deduction on your tax return. Free file taxes What Tax Form Do You Use? You figure your medical expense deduction on Schedule A (Form 1040). Free file taxes You cannot claim medical expenses on Form 1040A or Form 1040EZ. Free file taxes If you need more information on itemized deductions or you are not sure if you can itemize, see chapter 20. Free file taxes Enter the amount you paid for medical and dental expenses on Schedule A (Form 1040). Free file taxes This should be your expenses that were not reimbursed by insurance or any other sources. Free file taxes Generally, you can deduct only the amount of your medical and dental expenses that is more than 10% of your AGI (7. Free file taxes 5% if either you or your spouse was age 65 or older) shown on line 38, Form 1040. Free file taxes Impairment-Related Work Expenses If you are a person with a disability, you can take a business deduction for expenses that are necessary for you to be able to work. Free file taxes If you take a business deduction for impairment-related work expenses, do not take a medical deduction for the same expenses. Free file taxes You have a disability if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Free file taxes Impairment-related expenses defined. Free file taxes   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Free file taxes Where to report. Free file taxes   If you are self-employed, deduct the business expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. Free file taxes   If you are an employee, complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. Free file taxes Enter on Schedule A (Form 1040), that part of the amount on Form 2106, or Form 2106-EZ, that is related to your impairment. Free file taxes Enter the amount that is unrelated to your impairment also on Schedule A (Form 1040). Free file taxes Your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to other employee business expenses. Free file taxes Example. Free file taxes You are blind. Free file taxes You must use a reader to do your work. Free file taxes You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. Free file taxes The reader's services are only for your work. Free file taxes You can deduct your expenses for the reader as business expenses. Free file taxes Health Insurance Costs for Self-Employed Persons If you were self-employed and had a net profit for the year, you may be able to deduct, as an adjustment to income, amounts paid for medical and qualified long-term care insurance on behalf of yourself, your spouse, your dependents, and, your children who were under age 27 at the end of 2013. Free file taxes For this purpose, you were self-employed if you were a general partner (or a limited partner receiving guaranteed payments) or you received wages from an S corporation in which you were more than a 2% shareholder. Free file taxes The insurance plan must be established under your trade or business and the deduction cannot be more than your earned income from that trade or business. Free file taxes You cannot deduct payments for medical insurance for any month in which you were eligible to participate in a health plan subsidized by your employer, your spouse's employer, or, an employer of your dependent or your child under age 27 at the end of 2013. Free file taxes You cannot deduct payments for a qualified long-term care insurance contract for any month in which you were eligible to participate in a long-term care insurance plan subsidized by your employer or your spouse's employer. Free file taxes If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet in the Form 1040 instructions to figure the amount you can deduct. Free file taxes But if any of the following applies, do not use that worksheet. Free file taxes You had more than one source of income subject to self-employment tax. Free file taxes You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Free file taxes You are using amounts paid for qualified long-term care insurance to figure the deduction. Free file taxes If you cannot use the worksheet in the Form 1040 instructions, use the worksheet in Publication 535, Business Expenses, to figure your deduction. Free file taxes Note. Free file taxes When figuring the amount you can deduct for insurance premiums, do not include any advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Free file taxes If you are claiming the health coverage tax credit, subtract the amount shown on Form 8885, from the total insurance premiums you paid. Free file taxes Do not include amounts paid for health insurance coverage with retirement plan distributions that were tax-free because you are a retired public safety officer. Free file taxes Where to report. Free file taxes    You take this deduction on Form 1040. Free file taxes If you itemize your deductions and do not claim 100% of your self-employed health insurance on Form 1040, you can generally include any remaining premiums with all other medical expenses on Schedule A (Form 1040), subject to the 10% limit (7. Free file taxes 5% if either you or your spouse was age 65 or older). Free file taxes See Self-Employed Health Insurance Deduction in chapter 6 of Publication 535, Business Expenses, and Medical and Dental Expenses in the Instructions for Schedule A (Form 1040), for more information. 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