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Free filing for 2012 taxes 24. Free filing for 2012 taxes   Donaciones Table of Contents Introduction Useful Items - You may want to see: Organizaciones que Reúnen los Requisitos para Recibir Donaciones DeduciblesTipos de Organizaciones Calificadas Donaciones que Puede DeducirDonaciones de las Cuales Usted se Beneficia Gastos Pagados a Nombre de un Estudiante que Vive con Usted Gastos de Bolsillo al Prestar Servicios Donaciones que no Puede DeducirDonaciones Hechas a Personas Físicas Donaciones Hechas a Organizaciones no Calificadas Donaciones de las Cuales Usted se Beneficia Valor de Tiempo o Servicios Gastos Personales Cargos de Tasación Donaciones de BienesExcepción. Free filing for 2012 taxes Artículos domésticos. Free filing for 2012 taxes Deducción de más de $500. Free filing for 2012 taxes Formulario 1098-C. Free filing for 2012 taxes Se acerca el plazo para la presentación de la declaración y aún no tiene el Formulario 1098-C. Free filing for 2012 taxes Excepción 1: vehículo usado o mejorado por la organización. Free filing for 2012 taxes Excepción 2: vehículo donado o vendido a una persona necesitada. Free filing for 2012 taxes Deducción de $500 o menos. Free filing for 2012 taxes Derecho al uso de los bienes. Free filing for 2012 taxes Bienes muebles tangibles. Free filing for 2012 taxes Intereses futuros. Free filing for 2012 taxes Determinación del Valor Justo de Mercado Donación de Bienes Cuyo Valor ha Disminuido Donación de Bienes Cuyo Valor ha Aumentado Cuándo Puede Deducir sus DonacionesCheques. Free filing for 2012 taxes Mensaje de texto. Free filing for 2012 taxes Tarjeta de crédito. Free filing for 2012 taxes Pago telefónico. Free filing for 2012 taxes Título de acciones. Free filing for 2012 taxes Pagaré. Free filing for 2012 taxes Opción. Free filing for 2012 taxes Fondos de un préstamo. Free filing for 2012 taxes Límites sobre DeduccionesCantidades Trasladadas al Año Siguiente Documentación que se Debe MantenerDonaciones en Efectivo Donaciones que no Sean en Efectivo Gastos de Bolsillo Cómo Declarar las Donaciones Caritativas Introduction Este capítulo explica cómo reclamar una deducción por sus donaciones caritativas. Free filing for 2012 taxes Trata los siguientes temas: Tipos de organizaciones a las cuales puede hacer donaciones caritativas deducibles. Free filing for 2012 taxes Tipos de donaciones que puede deducir. Free filing for 2012 taxes Cuánto puede deducir. Free filing for 2012 taxes Qué documentos se deben mantener. Free filing for 2012 taxes Cómo declarar sus donaciones caritativas. Free filing for 2012 taxes Una donación caritativa es un regalo o donación a una organización calificada para el uso de la misma. Free filing for 2012 taxes Es voluntaria y se hace sin recibir, o esperar recibir, nada de igual valor a cambio. Free filing for 2012 taxes Requisito de presentación del Formulario 1040. Free filing for 2012 taxes    Para deducir una donación caritativa, usted tiene que presentar el Formulario 1040 y detallar sus deducciones en el Anexo A. Free filing for 2012 taxes La cantidad de su deducción podría ser limitada si ciertas reglas y límites explicados en este capítulo le corresponden. Free filing for 2012 taxes Los límites se explican con detalle en la Publicación 526, en inglés. Free filing for 2012 taxes Useful Items - You may want to see: Publicación 526 Charitable Contributions (Donaciones caritativas), en inglés 561 Determining the Value of Donated Property (Cómo determinar el valor de bienes donados), en inglés Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés 8283 Noncash Charitable Contributions (Donaciones caritativas que no sean en efectivo), en inglés Organizaciones que Reúnen los Requisitos para Recibir Donaciones Deducibles Puede deducir sus donaciones sólo si las hace a una organización calificada. Free filing for 2012 taxes La mayoría de las organizaciones que no sean iglesias y gobiernos tienen que hacer la solicitud correspondiente al IRS para convertirse en una organización calificada. Free filing for 2012 taxes Cómo saber si una organización reúne los requisitos para recibir donaciones caritativas deducibles. Free filing for 2012 taxes    Se puede preguntar a cualquier organización si es una organización calificada, y la mayoría podrá decírselo. Free filing for 2012 taxes También podría visitar IRS. Free filing for 2012 taxes gov y pulsar en “Tools” (Herramientas) y luego en Exempt Organizations Select check (Búsqueda y comprobación de Organizaciones Exentas), en www. Free filing for 2012 taxes irs. Free filing for 2012 taxes gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check. Free filing for 2012 taxes Esta herramienta electrónica le permite buscar cuáles organizaciones pueden recibir donaciones caritativas deducibles. Free filing for 2012 taxes   Usted también puede llamar al IRS para saber si una organización reúne los requisitos para recibir dichas donaciones, al 1-877-829-5500. Free filing for 2012 taxes Personas que son sordas, o tienen impedimentos auditivos o de habla, y que tienen acceso al equipo TTY/TDD pueden llamar al 1-800-829-4059. Free filing for 2012 taxes Las personas sordas y con impedimentos auditivos también pueden acceder al IRS por medio de servicios de retransmisión, tales como el Federal Relay Service (Servicio de retransmisión federal) en www. Free filing for 2012 taxes gsa. Free filing for 2012 taxes gov/fedrelay. Free filing for 2012 taxes Tipos de Organizaciones Calificadas Generalmente, sólo los tipos de organizaciones siguientes pueden ser organizaciones calificadas: Un fondo para beneficencia social, sociedad anónima, fideicomiso, fondo o fundación, establecido u organizado bajo las leyes de los Estados Unidos, de cualquier estado, del Distrito de Columbia o de cualquier posesión de los Estados Unidos (incluyendo Puerto Rico). Free filing for 2012 taxes Sin embargo, tiene que estar organizado y administrado sólo con fines caritativos, religiosos, científicos, literarios, educativos o para la prevención de crueldad hacia niños o animales. Free filing for 2012 taxes Ciertas organizaciones que promuevan competencias nacionales o internacionales de deportes para jugadores no profesionales también reúnen los requisitos. Free filing for 2012 taxes Organizaciones de veteranos de guerra, incluyendo puestos, grupos auxiliares, fideicomisos o fundaciones organizados en los Estados Unidos o cualquiera de sus posesiones (incluyendo Puerto Rico). Free filing for 2012 taxes Sociedades, órdenes y asociaciones fraternales nacionales que operen bajo el sistema de logias. Free filing for 2012 taxes (La donación que haga a este tipo de organización es deducible sólo si se va a usar exclusivamente para propósitos caritativos, religiosos, científicos, literarios o educativos o para la prevención de crueldad hacia niños o animales). Free filing for 2012 taxes Ciertas empresas o sociedades anónimas de cementerios sin fines de lucro. Free filing for 2012 taxes (La donación que haga a este tipo de organización no es deducible si se puede usar para el mantenimiento de un espacio particular del cementerio o una cripta de mausoleo). Free filing for 2012 taxes Los Estados Unidos o cualquier estado, el Distrito de Columbia, una posesión de los Estados Unidos (incluyendo Puerto Rico), una subdivisión política de un estado o posesión de los Estados Unidos o un gobierno tribal de los indios de los Estados Unidos o cualquiera de sus subdivisiones que lleven a cabo funciones gubernamentales sustanciales. Free filing for 2012 taxes (La donación que haga a este tipo de organización es deducible sólo si se va a usar exclusivamente para fines públicos). Free filing for 2012 taxes Ejemplos. Free filing for 2012 taxes    La siguiente lista da algunos ejemplos de organizaciones calificadas: Iglesias, una convención o asociación de iglesias, templos, sinagogas, mezquitas y otras organizaciones religiosas. Free filing for 2012 taxes La mayoría de las organizaciones caritativas sin fines de lucro, tal como la Cruz Roja de los Estados Unidos o el United Way. Free filing for 2012 taxes La mayoría de las organizaciones educativas sin fines de lucro, incluidos Boy Scouts of America, Girl Scouts of America, colegios universitarios y museos. Free filing for 2012 taxes Esto incluye también guarderías sin fines de lucro que proveen servicios de cuidados de niños al público en general sólo si sería razonable declarar que todos los cuidados se proveen para permitir que los padres y tutores de dichos niños trabajen y ganen ingresos. Free filing for 2012 taxes Sin embargo, si su donación sustituye a la matrícula u otros cargos de inscripción, no es deducible como donación caritativa, como se explica más adelante bajo Donaciones que No Puede Deducir . Free filing for 2012 taxes Hospitales y organizaciones de investigación médica sin fines de lucro. Free filing for 2012 taxes Programas de energía para casos de emergencia ofrecidos por las empresas de servicios públicos, siempre que la empresa sea representante de una organización caritativa que presta ayuda a personas que necesiten energía en caso de emergencia. Free filing for 2012 taxes Cuerpos de bomberos voluntarios sin fines de lucro. Free filing for 2012 taxes Organizaciones sin fines de lucro que desarrollan y mantienen parques públicos e instalaciones recreativas. Free filing for 2012 taxes Organizaciones de defensa civil. Free filing for 2012 taxes Ciertas organizaciones caritativas extranjeras. Free filing for 2012 taxes    Conforme a los tratados tributarios con Canadá, Israel y México, usted posiblemente pueda deducir sus donaciones a ciertas organizaciones caritativas canadienses, israelís o mexicanas. Free filing for 2012 taxes Generalmente, usted debe tener fuentes de ingresos que provienen de ese país para hacerlo. Free filing for 2012 taxes Si desea más información sobre la deducción de sus donaciones a organizaciones caritativas canadienses, vea la Publicación 597, Information on the United States–Canada Income Tax Treaty (Información sobre el tratado tributario entre Estados Unidos y Canadá), en inglés. Free filing for 2012 taxes Si necesita más información sobre cómo calcular sus donaciones a organizaciones caritativas mexicanas e israelís, vea la Publicación 526, en inglés. Free filing for 2012 taxes Donaciones que Puede Deducir Generalmente, puede deducir donaciones de dinero o bienes que usted haga a una organización calificada o que son para el uso de la misma. Free filing for 2012 taxes Una donación es “para el uso de” una organización calificada cuando se mantiene en un fideicomiso ejecutable por ley para la organización calificada o conforme a un acuerdo legal semejante. Free filing for 2012 taxes Las donaciones tienen que hacerse a una organización calificada sin apartarse para uso de una persona específica. Free filing for 2012 taxes Si dona propiedad a una organización calificada, normalmente puede deducir el valor justo de mercado de la propiedad al momento de la donación. Free filing for 2012 taxes Vea Donaciones de Bienes , más adelante en este capítulo. Free filing for 2012 taxes Su deducción por donaciones caritativas generalmente no puede superar el 50% de su ingreso bruto ajustado (AGI, por sus siglas en inglés), pero en algunos casos podrían corresponder límites del 20% y 30%. Free filing for 2012 taxes Vea Límites sobre Deducciones , más adelante. Free filing for 2012 taxes Además el total de la deducción por donaciones caritativas y otras deducciones detalladas pueden ser limitadas. Free filing for 2012 taxes Vea el capítulo 29. Free filing for 2012 taxes En la Tabla 24-1, hay algunos ejemplos de donaciones que puede deducir y otras que no puede deducir. Free filing for 2012 taxes Donaciones de las Cuales Usted se Beneficia Si recibe un beneficio por haber hecho una donación a una organización calificada, puede deducir sólo la cantidad de la donación que sea mayor que el valor del beneficio que recibe. Free filing for 2012 taxes También, vea Donaciones de las Cuales Usted se Beneficia bajo Donaciones que no Puede Deducir , más adelante. Free filing for 2012 taxes Si le paga a una organización calificada más del valor justo de mercado por mercancía, bienes o servicios, la cantidad que exceda del valor del artículo puede considerarse una donación caritativa. Free filing for 2012 taxes Para que la cantidad excedente reúna los requisitos, tiene que pagarla con la intención de hacer una donación caritativa. Free filing for 2012 taxes Ejemplo 1. Free filing for 2012 taxes Usted paga $65 por una entrada a una cena y baile en una iglesia. Free filing for 2012 taxes El pago completo de $65 va destinado a la iglesia. Free filing for 2012 taxes La entrada a la cena y baile tiene un valor justo de mercado de $25. Free filing for 2012 taxes Cuando compra la entrada, sabe que el valor de la misma es menos de lo que usted pagó. Free filing for 2012 taxes Para calcular la cantidad de su donación caritativa, reste el valor del beneficio recibido ($25) del total que pagó ($65). Free filing for 2012 taxes Puede deducir $40 como una donación hecha a la iglesia. Free filing for 2012 taxes Ejemplo 2. Free filing for 2012 taxes En una subasta dirigida por una organización caritativa para recaudar fondos, usted paga $600 por una estancia de una semana en una casa en la playa. Free filing for 2012 taxes La cantidad que pagó no es mayor que el valor justo de mercado de alquiler. Free filing for 2012 taxes Usted no ha hecho una donación caritativa deducible. Free filing for 2012 taxes Eventos deportivos. Free filing for 2012 taxes   Si hace un pago a una universidad o colegio universitario o en beneficio de los mismos, y, como resultado, recibe los derechos de comprar entradas para un evento deportivo en el estadio de deportes de la universidad o colegio universitario, puede deducir el 80% del pago como una donación caritativa. Free filing for 2012 taxes   Si alguna parte de su pago es para entradas (y no le da derecho a comprar las mismas), dicha parte no es deducible. Free filing for 2012 taxes Reste el precio de las entradas de su pago. Free filing for 2012 taxes Puede deducir el 80% de la cantidad restante como donación caritativa. Free filing for 2012 taxes Ejemplo 1. Free filing for 2012 taxes Usted paga $300 al año por afiliarse a un programa de becas deportivas de una universidad. Free filing for 2012 taxes El único beneficio de la afiliación es tener el derecho de comprar un boleto de temporada, dándole derecho a un asiento en un área especial del estadio para los partidos de fútbol americano de la universidad. Free filing for 2012 taxes Puede deducir $240 (el 80% de $300) como donación caritativa. Free filing for 2012 taxes Tabla 24-1. Free filing for 2012 taxes Ejemplos de Donaciones Caritativas —Verificación Rápida Utilice las siguientes listas para comprobar rápidamente si puede o no deducir una donación. Free filing for 2012 taxes Vea el resto de este capítulo para más información, reglas y límites adicionales que podrían ser aplicables. Free filing for 2012 taxes Deducibles  como Donaciones Caritativas No Deducibles  como Donaciones Caritativas Dinero o propiedad que done a:  Iglesias, sinagogas, templos, mezquitas y otras organizaciones religiosas Gobiernos federales, estatales y locales, si su donación es exclusivamente para propósitos públicos (por ejemplo, una donación para reducir la deuda pública o mantener un parque público) Hospitales y escuelas sin fines de lucro The Salvation Army (Ejército de Salvación), Cruz Roja de los Estados Unidos, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys & Girls Clubs of America, etcétera Grupos de veteranos de guerra  Gastos que pague por un estudiante que viva con usted, patrocinado por una organización calificada  Gastos de bolsillo que tenga al prestar servicios voluntarios a una organización calificada Dinero o propiedad que done a:  Ligas cívicas, clubes sociales o clubes de deportes, sindicatos y cámaras de comercio Organizaciones extranjeras (excepto ciertas caridades canadienses, israelís y mexicanas) Grupos operados con fines de lucro personal Grupos cuyo propósito es presionar para que se hagan cambios a la ley Asociaciones de propietarios de vivienda Personas físicas Grupos políticos o candidatos a cargos públicos  Costo de billetes de rifa, bingo o lotería  Cuotas, cargos o facturas pagados a clubes, logias, órdenes fraternales o grupos similares  Costo de matrícula  Valor de su tiempo o servicios  Valor de sangre donada a un banco de sangre    Ejemplo 2. Free filing for 2012 taxes Los hechos son iguales a los del Ejemplo 1 salvo que su pago de $300 incluyó la compra de un boleto de temporada al precio estipulado de $120. Free filing for 2012 taxes Tiene que restar el precio normal de un boleto ($120) de su pago de $300. Free filing for 2012 taxes El resultado es $180. Free filing for 2012 taxes Su donación caritativa es $144 (el 80% de $180). Free filing for 2012 taxes Eventos benéficos de caridad. Free filing for 2012 taxes   Si le paga a una organización calificada más que el valor justo de mercado por el derecho de asistir a un baile, banquete, espectáculo, evento deportivo u otro evento benéfico, puede deducir sólo la cantidad que supere el valor de los privilegios u otros beneficios que reciba. Free filing for 2012 taxes   Si hay un cargo establecido por el evento, dicho cargo es el valor de su beneficio. Free filing for 2012 taxes Si no hay ningún cargo establecido, el valor razonable del derecho de asistir al evento se considera el valor de su beneficio. Free filing for 2012 taxes El hecho de usar o no usar los boletos de entrada u otros privilegios, no cambia la cantidad que puede deducir. Free filing for 2012 taxes Sin embargo, si devuelve el boleto de entrada a la organización calificada para reventa, sí puede deducir la cantidad completa que pagó por el boleto de entrada. Free filing for 2012 taxes    Aun si el boleto u otro comprobante de pago indica que el pago es una “donación”, eso no significa que pueda deducir la cantidad completa. Free filing for 2012 taxes Si el boleto muestra el precio de entrada y la cantidad de la donación, sí puede deducir la cantidad de dicha donación. Free filing for 2012 taxes Ejemplo. Free filing for 2012 taxes Usted paga $40 por un boleto para ver una película en beneficio de una organización calificada. Free filing for 2012 taxes El boleto tiene impreso “Donación: $40”. Free filing for 2012 taxes Si el precio habitual de la película es $8, su donación es $32 (pago de $40 menos el precio habitual de $8). Free filing for 2012 taxes Cuota o cargos de afiliación. Free filing for 2012 taxes    Es posible que pueda deducir cargos o cuotas de afiliación que le paga a una organización calificada. Free filing for 2012 taxes Sin embargo, puede deducir sólo la cantidad que supere el valor de los beneficios que recibió. Free filing for 2012 taxes   No puede deducir honorarios, cargos o cuotas pagados a clubes y otras organizaciones sociales. Free filing for 2012 taxes Éstas no son organizaciones calificadas. Free filing for 2012 taxes Ciertos beneficios de afiliación pueden ignorarse. Free filing for 2012 taxes   Tanto usted como la organización pueden ignorar los siguientes beneficios de afiliación si usted los recibe a cambio de un pago anual de $75 o menos. Free filing for 2012 taxes Cualquier derecho o privilegio, que no sea aquél tratado bajo Eventos deportivos , anteriormente, que pueda usar frecuentemente mientras sea miembro, tales como: Entrada gratuita o rebajada a las instalaciones o eventos de la organización, Estacionamiento gratuito o rebajado, Acceso privilegiado a bienes o servicios y Descuentos en la compra de bienes o servicios. Free filing for 2012 taxes Mientras usted sea miembro, la entrada a eventos a los cuales sólo puedan asistir miembros de la organización, si dicha organización ha estimado adecuadamente que el costo por persona (excluidos todos los gastos generales) no será más de $10. Free filing for 2012 taxes 20. Free filing for 2012 taxes Artículos simbólicos. Free filing for 2012 taxes   Usted no tiene que reducir su donación por el valor de ningún beneficio que reciba si se cumple lo siguiente: Usted sólo recibe un pequeño artículo u otro beneficio de valor simbólico. Free filing for 2012 taxes La organización calificada determina correctamente que el valor del artículo o beneficio que recibió no es sustancial y le informa que puede deducir la totalidad de su pago. Free filing for 2012 taxes Declaración por escrito. Free filing for 2012 taxes   Una organización calificada tiene que darle una declaración por escrito si usted hace un pago a la misma superior a $75, si ésta es en parte una donación y en parte a cambio de bienes o servicios. Free filing for 2012 taxes Dicha declaración tiene que decir que puede deducir sólo la cantidad del pago que supere al valor de los bienes o servicios que usted recibió. Free filing for 2012 taxes También tiene que darle un cálculo aproximado de buena fe del valor de esos bienes o servicios. Free filing for 2012 taxes   La organización le puede dar la declaración escrita cuando la solicite o cuando reciba el pago de usted. Free filing for 2012 taxes Excepción. Free filing for 2012 taxes   Una organización no tendrá que darle esta declaración escrita si se cumple alguna de las siguientes afirmaciones: La organización: Es una organización gubernamental descrita en el (5) bajo Tipos de Organizaciones Calificadas , anteriormente o Se fundó sólo para propósitos religiosos y el único beneficio que usted recibe es un beneficio religioso intangible (tal como la entrada a una ceremonia religiosa) que no se suele vender en transacciones comerciales fuera del contexto de donación. Free filing for 2012 taxes Usted recibe sólo artículos cuyo valor no es sustancial como se describe en Artículos simbólicos , anteriormente. Free filing for 2012 taxes Usted recibe sólo beneficios de afiliación que se pueden ignorar, como se describe anteriormente. Free filing for 2012 taxes Gastos Pagados a Nombre de un Estudiante que Vive con Usted Usted posiblemente pueda deducir algunos de los gastos ocasionados por haber hospedado a un estudiante. Free filing for 2012 taxes Puede deducir gastos calificados por un estudiante extranjero o estadounidense que: Viva en su hogar conforme a un acuerdo escrito entre usted y una organización calificada, como parte de un programa de la misma para proveerle oportunidades educativas al estudiante, No es su pariente o dependiente y Es un estudiante a tiempo completo en el grado 12 o un grado inferior en una escuela de los Estados Unidos. Free filing for 2012 taxes Puede deducir hasta $50 al mes por cada mes natural completo que el estudiante viva con usted. Free filing for 2012 taxes Todo mes en que las condiciones desde la (1) hasta la (3) se cumplan por 15 días o más, cuenta como un mes completo. Free filing for 2012 taxes Para información adicional, vea Expenses Paid for Student Living With You (Gastos pagados para un estudiante que vive con usted), en la Publicación 526, en inglés. Free filing for 2012 taxes Programa de intercambio mutuo. Free filing for 2012 taxes   No puede deducir los costos relacionados con un estudiante extranjero que viva en su hogar bajo un programa de intercambio mutuo a través del cual su hijo vivirá con una familia en un país extranjero. Free filing for 2012 taxes Tabla 24-2. Free filing for 2012 taxes Preguntas de Voluntarios y sus Respuestas Si hace trabajo voluntario para una organización calificada, las siguientes preguntas y respuestas podrían corresponderle. Free filing for 2012 taxes Todas las reglas explicadas en este capítulo también corresponden. Free filing for 2012 taxes Vea, en específico, Gastos de Bolsillo al Prestar Servicios , más adelante. Free filing for 2012 taxes Pregunta Respuesta Hago trabajo voluntario 6 horas a la semana en la oficina de una organización calificada. Free filing for 2012 taxes A la recepcionista se le paga $10 por hora por el mismo trabajo que hago yo. Free filing for 2012 taxes ¿Puedo deducir $60 a la semana por mi tiempo?    No, no puede deducir el valor de su tiempo o servicios. Free filing for 2012 taxes La oficina está ubicada a 30 millas de mi hogar. Free filing for 2012 taxes ¿Puedo deducir algunos de mis gastos de automóvil por estos viajes? Sí, puede deducir los gastos de gasolina y aceite que estén directamente relacionados con los viajes de ida y vuelta del sitio donde usted es voluntario. Free filing for 2012 taxes Si no quiere calcular los gastos reales, puede deducir 14 centavos por cada milla. Free filing for 2012 taxes Hago trabajo voluntario como asistente de enfermera de la Cruz Roja en un hospital. Free filing for 2012 taxes ¿Puedo deducir el costo de los uniformes que tengo que usar? Sí, puede deducir el costo de comprar y lavar sus uniformes si el hospital es una organización calificada, los uniformes no son apropiados para uso cotidiano y tiene que llevarlos puestos cuando haga su trabajo voluntario. Free filing for 2012 taxes Le pago a una persona para cuidar de mis hijos mientras trabajo como voluntario para una organización calificada. Free filing for 2012 taxes ¿Puedo deducir esos gastos? No, no puede deducir pagos por gastos de cuidado de niños como una donación caritativa, aun si son necesarios para que usted pueda hacer trabajo voluntario. Free filing for 2012 taxes (Si tiene gastos de cuidado de niños para poder hacer trabajo remunerado, vea el capítulo 32). Free filing for 2012 taxes Gastos de Bolsillo al Prestar Servicios Aunque no puede deducir el valor de los servicios que haya prestado a una organización calificada, es posible que pueda deducir algunos gastos pagados al prestarlos. Free filing for 2012 taxes Los gastos tienen que ser: Gastos que no hayan sido reembolsados, Directamente relacionados con los servicios, Gastos que tuvo sólo debido a los servicios que prestó y Gastos que no sean gastos personales, diarios o de familia. Free filing for 2012 taxes La Tabla 24-2 contiene preguntas y respuestas aplicables a algunas personas que ofrecen sus servicios como voluntarios. Free filing for 2012 taxes Convenciones. Free filing for 2012 taxes   Si es representante elegido para asistir a una convención de una organización calificada, puede deducir gastos no reembolsados por viajes y transporte, incluyendo una cantidad razonable por comida y alojamiento, mientras pasa la noche fuera de su casa por razones de la convención. Free filing for 2012 taxes No obstante, vea Viajes , más adelante. Free filing for 2012 taxes   No puede deducir gastos personales por turismo, fiestas organizadas para excursiones de pesca, boletos de entrada para el teatro o clubes nocturnos. Free filing for 2012 taxes Tampoco puede deducir gastos de transporte, comida y alojamiento ni otros gastos por su cónyuge o sus hijos. Free filing for 2012 taxes    No puede deducir sus gastos por asistir a una convención religiosa si va sólo como miembro de su iglesia y no como un representante elegido. Free filing for 2012 taxes Sin embargo, puede deducir gastos no reembolsados que estén directamente relacionados con prestar servicios en nombre de su iglesia durante la convención. Free filing for 2012 taxes Uniformes. Free filing for 2012 taxes   Puede deducir el costo y mantenimiento de uniformes que no sean apropiados para uso cotidiano y que usted tenga que llevar puestos mientras presta servicios donados para una institución benéfica. Free filing for 2012 taxes Padres de crianza. Free filing for 2012 taxes   Usted posiblemente pueda deducir como donación caritativa algunos de los costos de ser padre o madre de crianza (proveedor de cuidado de crianza) si no tiene un fin de lucro al proveer dicho cuidado de crianza y, de hecho, no obtiene lucro alguno. Free filing for 2012 taxes Las personas que usted acoja en su hogar para cuidado de crianza tienen que ser nombradas por una organización calificada. Free filing for 2012 taxes    Puede deducir gastos que reúnan los siguientes requisitos: Son gastos de bolsillo por dar de comer, vestir y cuidar al hijo de crianza y no han sido reembolsados. Free filing for 2012 taxes Son gastos incurridos principalmente para beneficiar a la organización calificada. Free filing for 2012 taxes   Puede que los gastos no reembolsados que no pueda deducir como donaciones caritativas sean considerados manutención provista por usted al determinar si puede reclamar al hijo de crianza como dependiente. Free filing for 2012 taxes Para más detalles, vea el capítulo 3. Free filing for 2012 taxes Ejemplo. Free filing for 2012 taxes Usted cuidó de una hija de crianza porque quería adoptarla, no para beneficiar a la agencia que la colocó en su hogar. Free filing for 2012 taxes Los gastos que haya tenido y que no hayan sido reembolsados no se pueden deducir como donaciones caritativas. Free filing for 2012 taxes Gastos de automóvil. Free filing for 2012 taxes   Puede deducir como donación caritativa gastos de bolsillo no reembolsados, como el costo de gasolina y aceite, que estén directamente relacionados con el uso de su automóvil para prestar servicios a una organización caritativa. Free filing for 2012 taxes No puede deducir gastos generales por reparaciones y mantenimiento, depreciación, cargos de matrícula o los costos de llantas o seguro. Free filing for 2012 taxes    Si no quiere deducir sus gastos reales, puede usar una tarifa estándar por milla de 14 centavos para calcular su donación. Free filing for 2012 taxes   Puede deducir gastos de estacionamiento y peaje independientemente de si deduce sus gastos reales o la tarifa estándar por milla. Free filing for 2012 taxes   Tiene que mantener documentación escrita confiable de los gastos de automóvil. Free filing for 2012 taxes Para más información, vea Gastos de automóvil bajo Documentación que se Debe Mantener , más adelante. Free filing for 2012 taxes Viajes. Free filing for 2012 taxes   Generalmente, puede reclamar una deducción por donaciones caritativas por gastos de viaje en los que ha incurrido necesariamente mientras esté fuera de su domicilio prestando servicios para una organización caritativa, sólo si el viaje no incluye ningún elemento significativo de placer personal, recreación o vacaciones. Free filing for 2012 taxes Esto es aplicable tanto si usted paga los gastos directamente o indirectamente. Free filing for 2012 taxes Usted paga los gastos indirectamente si le hace un pago a la organización caritativa y dicha institución le paga a usted sus gastos de viaje. Free filing for 2012 taxes   La deducción por gastos de viaje no le será denegada sencillamente porque disfrute de proveer servicios a la organización caritativa. Free filing for 2012 taxes Aun si usted disfruta del viaje, puede reclamar una deducción por donación caritativa por sus gastos de viaje si está de servicio en un sentido verdadero e íntegro durante todo el viaje. Free filing for 2012 taxes No obstante, si tiene sólo tareas menores, o si durante partes significativas del viaje no tiene ninguna tarea, no puede deducir sus gastos de viaje. Free filing for 2012 taxes Ejemplo 1. Free filing for 2012 taxes Usted es jefe de un grupo juvenil exento de impuestos y lleva al grupo a acampar. Free filing for 2012 taxes Es responsable de dirigir la instalación del campamento y proveer supervisión adulta para otras actividades durante todo el viaje. Free filing for 2012 taxes Participa en las actividades del grupo y disfruta del tiempo que pasa con los integrantes del mismo. Free filing for 2012 taxes Usted dirige el levantamiento del campamento y transporta al grupo de regreso a casa. Free filing for 2012 taxes Usted puede deducir sus gastos de viaje. Free filing for 2012 taxes Ejemplo 2. Free filing for 2012 taxes Usted va de una isla a otra en velero y pasa 8 horas al día contando ballenas y otras formas de vida marina. Free filing for 2012 taxes El proyecto es auspiciado por una organización caritativa. Free filing for 2012 taxes En la mayoría de las circunstancias, no puede deducir sus gastos. Free filing for 2012 taxes Ejemplo 3. Free filing for 2012 taxes Usted trabaja varias horas cada mañana en una excavación arqueológica patrocinada por una organización caritativa. Free filing for 2012 taxes El resto del día, lo tiene libre para dedicarse al recreo y turismo. Free filing for 2012 taxes No puede tomar una deducción por donación caritativa aunque trabaje muy duro durante esas pocas horas. Free filing for 2012 taxes Ejemplo 4. Free filing for 2012 taxes Usted pasa el día entero asistiendo a la conferencia regional de una organización caritativa como representante elegido. Free filing for 2012 taxes Por la tarde, va al teatro. Free filing for 2012 taxes Puede declarar sus gastos de viaje como donaciones caritativas, pero no puede declarar los gastos de la tarde que usted pasó en el teatro. Free filing for 2012 taxes Asignación para gastos diarios (viáticos). Free filing for 2012 taxes   Si provee servicios para una organización calificada y recibe un estipendio diario para cubrir gastos de viaje razonables, incluyendo comidas y alojamiento mientras pasa la noche fuera de su domicilio, tendrá que incluir en su ingreso cualquier parte del estipendio que sea mayor que sus gastos de viaje deducibles. Free filing for 2012 taxes Tal vez pueda deducir los gastos de viaje necesarios que sean mayores que el estipendio. Free filing for 2012 taxes Gastos de viaje deducibles. Free filing for 2012 taxes   Éstos incluyen: Transporte en avión, tren y autobús, Gastos de bolsillo por el automóvil, Tarifas de taxi y otros gastos de transporte entre el aeropuerto o estación y su hotel, Costos de alojamiento y Costo de comidas. Free filing for 2012 taxes Debido a que estos gastos de viaje no están relacionados con los negocios, dichos gastos no están sujetos a los mismos límites que los gastos relacionados con los negocios. Free filing for 2012 taxes Para información sobre gastos de viaje de negocios, vea Gastos de Viaje en el capítulo 26. Free filing for 2012 taxes Donaciones que no Puede Deducir Hay algunas donaciones que no puede deducir, tales como aquéllas hechas a personas específicas y aquéllas hechas a organizaciones no calificadas. Free filing for 2012 taxes (Vea Donaciones Hechas a Personas Físicas y Donaciones Hechas a Organizaciones no Calificadas , más adelante). Free filing for 2012 taxes Hay otras por las cuales usted puede deducir sólo una parte, como se explica más adelante bajo Donaciones de las Cuales Usted se Beneficia . Free filing for 2012 taxes Donaciones Hechas a Personas Físicas No puede deducir donaciones hechas a personas físicas específicas, incluyendo las siguientes: Donaciones hechas a sociedades fraternales para el propósito de pagar gastos médicos o gastos fúnebres de miembros fallecidos. Free filing for 2012 taxes Donaciones hechas a personas necesitadas o dignas de ayuda. Free filing for 2012 taxes No puede deducir estas donaciones aun si las hace a una organización calificada, si las hace a nombre de una persona específica. Free filing for 2012 taxes Pero puede deducir una donación a una organización calificada que ayude a personas necesitadas o dignas de ayuda, si usted no indica que su donación es para una persona específica. Free filing for 2012 taxes Ejemplo. Free filing for 2012 taxes Puede deducir donaciones hechas a una organización calificada por asistencia en caso de inundaciones, huracanes u otro desastre. Free filing for 2012 taxes Sin embargo, no puede deducir donaciones destinadas a la asistencia de una persona o familia específica. Free filing for 2012 taxes Pagos hechos a un miembro del clero que él o ella pueda gastar a gusto suyo; por ejemplo, pagos por gastos personales. Free filing for 2012 taxes Gastos que usted pague por otra persona que provea servicios a una organización calificada. Free filing for 2012 taxes Ejemplo. Free filing for 2012 taxes Su hijo trabaja como misionero. Free filing for 2012 taxes Usted paga sus gastos. Free filing for 2012 taxes No puede reclamar una deducción por los gastos no reembolsados de su hijo relacionados con la prestación de sus servicios. Free filing for 2012 taxes Pagos hechos a un hospital por el cuidado de un paciente específico o por servicios prestados a un paciente específico. Free filing for 2012 taxes No puede deducir estos pagos aunque el hospital esté administrado por una ciudad, estado u otra organización calificada. Free filing for 2012 taxes Donaciones Hechas a Organizaciones no Calificadas No puede deducir donaciones hechas a organizaciones que no reúnan los requisitos para recibir donaciones deducibles, incluyendo las siguientes: Ciertos colegios de abogados estatales si: El colegio de abogados no es una subdivisión política de un estado, El colegio de abogados tiene propósitos privados además de propósitos públicos, tal como promover los intereses profesionales de sus miembros y La donación hecha por usted no tiene restricciones y puede ser usada para propósitos privados. Free filing for 2012 taxes Cámaras de comercio y otras asociaciones u organizaciones comerciales (pero vea el capítulo 28). Free filing for 2012 taxes Asociaciones y ligas cívicas. Free filing for 2012 taxes Organizaciones comunistas. Free filing for 2012 taxes Clubes sociales. Free filing for 2012 taxes La mayoría de las organizaciones extranjeras (excepto ciertas organizaciones caritativas canadienses, israelís o mexicanas). Free filing for 2012 taxes Para más detalles, vea la Publicación 526, en inglés. Free filing for 2012 taxes Asociaciones de propietarios de viviendas. Free filing for 2012 taxes Sindicatos laborales (pero vea el capítulo 28). Free filing for 2012 taxes Organizaciones y candidatos políticos. Free filing for 2012 taxes Donaciones de las Cuales Usted se Beneficia Si recibe o espera recibir un beneficio financiero o económico a raíz de haber hecho una donación a una organización calificada, no puede deducir la parte de la donación que represente el valor del beneficio que recibe. Free filing for 2012 taxes Vea Donaciones de las Cuales Usted se Beneficia bajo Donaciones que Puede Deducir , anteriormente. Free filing for 2012 taxes Estas donaciones incluyen lo siguiente: Donaciones por cabildeo. Free filing for 2012 taxes Esto incluye cantidades cuyo uso usted destine para influir en legislación específica, o en relación con la misma. Free filing for 2012 taxes Donaciones hechas a un hogar para personas de la tercera edad que sean para alojamiento, comida, mantenimiento o el derecho de ingresarse a dicho hogar. Free filing for 2012 taxes Además, si la cantidad de su donación depende del tipo o tamaño de apartamento que usted va a ocupar, no es una donación caritativa. Free filing for 2012 taxes Costos de rifas, bingo, lotería, etcétera. Free filing for 2012 taxes No puede deducir como una donación caritativa cantidades que pague para comprar boletos de rifa o lotería o para jugar al bingo u otros juegos de azar. Free filing for 2012 taxes Para información sobre cómo declarar ganancias y pérdidas de juego, vea Ganancias de juegos y apuestas , en el capítulo 12, y Pérdidas de Apuestas y Juegos de Azar hasta la Cantidad de sus Ganancias de Juego , en el capítulo 28. Free filing for 2012 taxes Cuotas pagadas a órdenes fraternales y grupos parecidos. Free filing for 2012 taxes No obstante, vea la sección anterior, Cuota o cargos de afiliación bajo Donaciones que Puede Deducir . Free filing for 2012 taxes Costos de matrícula o cantidades que pague en su lugar. Free filing for 2012 taxes No puede deducir como donación caritativa las cantidades que pague por costos de matrícula, aunque las pague para que niños asistan a escuelas parroquiales o guarderías calificadas que operan sin fines de lucro. Free filing for 2012 taxes Tampoco puede deducir cantidad fija alguna que tenga que pagar además del cargo por matrícula de una escuela privada, o en lugar del mismo, aunque haya sido designada como una “donación”. Free filing for 2012 taxes Valor de Tiempo o Servicios No puede deducir el valor de su tiempo o servicios, incluyendo: Donaciones de sangre hechas a la Cruz Roja de los Estados Unidos o a bancos de sangre y El valor de ingresos perdidos mientras trabaja como voluntario sin remuneración para una organización calificada. Free filing for 2012 taxes Gastos Personales No puede deducir gastos personales, diarios o de familia, tales como los siguientes: El costo de comidas que consuma mientras presta servicios para una organización calificada a menos que sea necesario pasar la noche fuera de su hogar mientras presta los servicios. Free filing for 2012 taxes Gastos de adopción, incluidos los cargos que se le pagan a una agencia de adopción y los costos de alojar a un niño en su hogar antes de que la adopción sea final (pero vea Crédito por Adopción en el capítulo 37 y las instrucciones del Formulario 8839, Qualified Adoption Expenses (Gastos de adopción calificados), en inglés). Free filing for 2012 taxes Además, es posible que pueda reclamar una exención por el hijo. Free filing for 2012 taxes Vea Hijo adoptivo en el capítulo 3. Free filing for 2012 taxes Cargos de Tasación Los cargos que pague para averiguar el valor justo de mercado de bienes donados no se pueden deducir como donaciones (vea el capítulo 28). Free filing for 2012 taxes Donaciones de Bienes Si dona bienes a una organización calificada, la cantidad de su donación caritativa suele ser el valor justo de mercado de los bienes al momento de hacer la donación. Free filing for 2012 taxes Sin embargo, si el valor de los bienes ha aumentado, es posible que se vea obligado a hacer ajustes a la cantidad de la deducción. Free filing for 2012 taxes Vea Donación de Bienes Cuyo Valor ha Aumentado , más adelante. Free filing for 2012 taxes Para información acerca de la documentación que necesita mantener y la información que tiene que entregar junto con su declaración de impuestos si dona bienes, vea Documentación que se Debe Mantener y Cómo Declarar las Donaciones Caritativas , más adelante. Free filing for 2012 taxes Ropa y artículos domésticos. Free filing for 2012 taxes   Si dona ropa o artículos domésticos, la ropa o artículos domésticos tienen que estar, como mínimo, en buenas condiciones, para usted poder reclamar una deducción correspondiente a dichos artículos. Free filing for 2012 taxes Excepción. Free filing for 2012 taxes   Puede deducir la donación de una prenda de vestir o enseres domésticos que no estén, como mínimo, en buen estado, si declara una deducción de más de $500 por éstos e incluye junto con su declaración de impuestos una valoración calificada de los mismos. Free filing for 2012 taxes Artículos domésticos. Free filing for 2012 taxes   Los artículos domésticos incluyen: Muebles y mobiliario, Equipo electrónico, Enseres eléctricos, Ropa de cama y Otros artículos semejantes. Free filing for 2012 taxes   Los artículos domésticos no incluyen: Alimentos, Pinturas, antigüedades y otros objetos de arte, Joyas y gemas, y Colecciones. Free filing for 2012 taxes Automóviles, barcos y aviones. Free filing for 2012 taxes    Las siguientes reglas corresponden a toda donación de un vehículo que reúna los requisitos. Free filing for 2012 taxes Un vehículo que reúne los requisitos es: Un automóvil o todo vehículo de motor fabricado principalmente para uso en carreteras, caminos y carreteras públicas, Un barco, o Un avión. Free filing for 2012 taxes Deducción de más de $500. Free filing for 2012 taxes   Si dona un vehículo que reúna los requisitos con valor justo de mercado declarado de más de $500, puede deducir la cantidad que sea menor entre las siguientes: Las ganancias brutas procedentes de la venta del vehículo por la organización o El valor justo de mercado del vehículo en la fecha de la donación. Free filing for 2012 taxes Si el valor justo de mercado del vehículo era mayor a su costo u otra base, es posible que tenga que reducir el valor justo de mercado para obtener la cantidad deducible, según se describe bajo Donación de Bienes Cuyo Valor ha Aumentado , más adelante. Free filing for 2012 taxes Formulario 1098-C. Free filing for 2012 taxes   Tiene que adjuntar a su declaración de impuestos la Copia B del Formulario 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes (Donaciones de vehículos motorizados, barcos y aviones), en inglés, u otra declaración escrita que contenga la misma información que el Formulario 1098-C, que usted recibió de la organización. Free filing for 2012 taxes El Formulario 1098-C (u otra declaración escrita) mostrará la ganancia bruta procedente de la venta del vehículo. Free filing for 2012 taxes   Si presenta la declaración por vía electrónica, tiene que: adjuntar la Copia B del Formulario 1098-C al Formulario 8453(SP) (o al Formulario 8453, en inglés) y enviar dichos formularios al IRS o adjuntar la Copia B del Formulario 1098-C como documento de tipo PDF si su programa de computadora lo permite. Free filing for 2012 taxes   Si usted no adjunta el Formulario 1098-C (u otra declaración escrita), no puede deducir su donación. Free filing for 2012 taxes   Tiene que obtener el Formulario 1098-C (u otra declaración escrita) dentro de los 30 días a partir de la venta del vehículo. Free filing for 2012 taxes Si le corresponde la Excepción 1 ó 2 (descritas más adelante), tiene que obtener el Formulario 1098-C (u otra declaración escrita) dentro de los 30 días de la donación. Free filing for 2012 taxes Se acerca el plazo para la presentación de la declaración y aún no tiene el Formulario 1098-C. Free filing for 2012 taxes   Si se acerca el plazo para la presentación de la declaración y aún no ha recibido el Formulario 1098-C, usted tiene dos opciones: Solicitar una prórroga automática de 6 meses para presentar la declaración. Free filing for 2012 taxes Puede obtener esta prórroga mediante la presentación del Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración de Impuestos sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, Application for Automatic Extension of Time To File U. Free filing for 2012 taxes S. Free filing for 2012 taxes Individual Income Tax Return, en inglés). Free filing for 2012 taxes Para más información, vea Prórroga Automática , en el capítulo 1. Free filing for 2012 taxes Presentar la declaración de impuestos dentro del plazo sin reclamar la deducción por el vehículo que reúne los requisitos. Free filing for 2012 taxes Después de haber recibido el Formulario 1098-C, puede presentar una declaración enmendada, es decir, el Formulario 1040X, Amended U. Free filing for 2012 taxes S. Free filing for 2012 taxes Individual Income Tax Return (Declaración enmendada de impuestos sobre el ingreso personal de los Estados Unidos), en inglés, para reclamar la deducción. Free filing for 2012 taxes Adjunte la Copia B del Formulario 1098-C (u otra declaración escrita) a la declaración enmendada. Free filing for 2012 taxes Para obtener más información sobre las declaraciones enmendadas, vea Declaraciones Enmendadas y Reclamaciones de Reembolso , en el capítulo 1. Free filing for 2012 taxes Excepciones. Free filing for 2012 taxes   Existen dos excepciones a las reglas relativas a las deducciones de más de $500 que se acaban de explicar. Free filing for 2012 taxes Excepción 1: vehículo usado o mejorado por la organización. Free filing for 2012 taxes   Si la organización calificada hace uso significativo del vehículo, o le hace mejoras materiales al mismo antes de traspasarlo, normalmente puede deducir el valor justo de mercado del vehículo al momento de la donación. Free filing for 2012 taxes No obstante, si el valor justo de mercado del vehículo era mayor a su costo u otra base, es posible que tenga que reducir el valor justo de mercado para obtener la cantidad deducible, según se describe en Donación de Bienes Cuyo Valor ha Aumentado , más adelante. Free filing for 2012 taxes El Formulario 1098-C (u otra declaración escrita) indicará si corresponde esta excepción. Free filing for 2012 taxes Excepción 2: vehículo donado o vendido a una persona necesitada. Free filing for 2012 taxes   Si la organización calificada regala el vehículo o lo vende a un precio mucho menor que el valor justo de mercado a una persona necesitada para promover los fines caritativos de la organización, generalmente puede deducir el valor justo de mercado del vehículo al momento de la donación. Free filing for 2012 taxes No obstante, si el valor justo de mercado del vehículo era mayor a su costo u otra base, es posible que tenga que reducir el valor justo de mercado para obtener la cantidad deducible, según se describe bajo Donación de Bienes Cuyo Valor ha Aumentado , más adelante. Free filing for 2012 taxes El Formulario 1098-C (u otra declaración escrita) indicará si corresponde esta excepción. Free filing for 2012 taxes   Esta excepción no corresponde si la organización vende el vehículo en una subasta. Free filing for 2012 taxes En tal caso, no puede deducir el valor justo de mercado del vehículo. Free filing for 2012 taxes Ejemplo. Free filing for 2012 taxes Anita dona un automóvil usado a una organización calificada. Free filing for 2012 taxes Ella lo compró hace 3 años por $9,000. Free filing for 2012 taxes Una guía de automóviles usados muestra el valor justo de mercado de $6,000 para ese tipo de automóvil. Free filing for 2012 taxes No obstante, Anita recibe un Formulario 1098-C de la organización que indica que el automóvil fue vendido por $2,900. Free filing for 2012 taxes Ni la Excepción 1 ni la Excepción 2 corresponde. Free filing for 2012 taxes Si Anita detalla sus deducciones, puede deducir $2,900 por su donación. Free filing for 2012 taxes Tiene que adjuntar el Formulario 1098-C y el Formulario 8283 a su declaración de impuestos. Free filing for 2012 taxes Deducción de $500 o menos. Free filing for 2012 taxes   Si la organización calificada vende el vehículo por $500 o menos y las Excepciones 1 y 2 no corresponden, puede deducir la cantidad que sea menor de las siguientes: $500 o El valor justo de mercado del vehículo en la fecha de la donación. Free filing for 2012 taxes No obstante, si el valor justo de mercado del vehículo era mayor a su costo u otra base, es posible que tenga que reducir el valor justo de mercado para obtener la cantidad deducible, según se describe bajo Donación de Bienes Cuyo Valor ha Aumentado , más adelante. Free filing for 2012 taxes   Si el valor justo de mercado del vehículo es al menos $250 pero no más de $500, tiene que tener una declaración escrita de la organización calificada que acuse recibo de su donación. Free filing for 2012 taxes La declaración escrita tiene que contener la información y reunir los requisitos para un acuse de recibo bajo Deducciones de un Mínimo de $250 pero de un Máximo de $500 bajo Documentación que se Debe Mantener , más adelante. Free filing for 2012 taxes Participación parcial en los bienes. Free filing for 2012 taxes   Por lo general, no puede deducir una donación caritativa de una cantidad menor que la cantidad total de su participación en los bienes. Free filing for 2012 taxes Derecho al uso de los bienes. Free filing for 2012 taxes   Una donación del derecho de usar bienes es una donación de una cantidad menor que el total de su participación en aquellos bienes y no es deducible. Free filing for 2012 taxes Para excepciones y más información, vea Partial Interest in Property Not in Trust (Participación parcial en bienes no colocados en fideicomiso) en la Publicación 561, en inglés. Free filing for 2012 taxes Intereses futuros en bienes muebles tangibles. Free filing for 2012 taxes   No puede deducir el valor de una donación caritativa que hizo en forma de intereses futuros en bienes muebles tangibles, hasta después de que todos los intereses intermedios y derechos a la posesión de hecho de la propiedad hayan caducado o hayan sido entregados a alguien que no sea usted, un pariente o una organización relacionada. Free filing for 2012 taxes Bienes muebles tangibles. Free filing for 2012 taxes   Éstos son bienes de cualquier tipo, que no sean terrenos o edificios, que se puedan ver o tocar. Free filing for 2012 taxes Incluyen muebles, libros, joyas, pinturas y automóviles. Free filing for 2012 taxes Intereses futuros. Free filing for 2012 taxes   Éstos corresponden a intereses que deban comenzar en un futuro, independientemente de si son designados como intereses futuros bajo ley estatal. Free filing for 2012 taxes Determinación del Valor Justo de Mercado Esta sección trata de las pautas generales para determinar el valor justo de mercado de varios tipos de bienes donados. Free filing for 2012 taxes La Publicación 561, en inglés, contiene una explicación más completa. Free filing for 2012 taxes El valor justo de mercado es el precio que tiene el bien en el momento que deja de ser propiedad del vendedor y se vuelve propiedad del comprador, sin que ninguno esté obligado a comprar o vender y teniendo ambos conocimiento razonable de todos los hechos pertinentes. Free filing for 2012 taxes Ropa usada y artículos domésticos usados. Free filing for 2012 taxes   Generalmente, el valor justo de mercado de ropa y artículos domésticos usados es mucho menor que el precio al que usted los compró cuando estaban nuevos. Free filing for 2012 taxes   Para ropa usada, debe reclamar como valor el precio que compradores de artículos usados de hecho pagan en tiendas de ropa usada, tales como tiendas de mercancía de segunda mano o tiendas de consignación. Free filing for 2012 taxes Vea Household Goods (Artículos domésticos) en la Publicación 561, en inglés, para información sobre la valorización de artículos domésticos, tales como muebles, enseres eléctricos y ropa de cama. Free filing for 2012 taxes Ejemplo. Free filing for 2012 taxes Diana Naranjo donó un abrigo a una tienda de mercancía de segunda mano administrada por su iglesia. Free filing for 2012 taxes Ella pagó $300 por el abrigo hace tres años. Free filing for 2012 taxes Abrigos parecidos se venden en la tienda por $50. Free filing for 2012 taxes El valor justo de mercado del abrigo es $50. Free filing for 2012 taxes La donación de Diana se limita a $50. Free filing for 2012 taxes Automóviles, barcos y aviones. Free filing for 2012 taxes   Si dona un automóvil, barco o avión a una organización caritativa, tiene que determinar su valor justo de mercado. Free filing for 2012 taxes Ciertas empresas y organizaciones comerciales publican guías para determinar el precio de automóviles usados, conocidos como “ blue books ” (libros azules), que contienen precios de venta completos de concesionarios o precios promedio de concesionarios para modelos de años recientes. Free filing for 2012 taxes Las guías pueden ser publicadas mensualmente o por temporadas y para diferentes regiones del país. Free filing for 2012 taxes Estas guías también proveen cómputos aproximados para hacer ajustes correspondientes a equipo poco común, millas recorridas fuera de lo normal y estado físico. Free filing for 2012 taxes Los precios no son “oficiales” y estas publicaciones no se consideran una valorización de ningún bien donado en específico. Free filing for 2012 taxes Pero sí dan una idea para hacer una valorización y sugerir precios relativos que se puedan comparar con ventas y ofertas actuales en su área. Free filing for 2012 taxes   También hay información disponible por Internet acerca del valor de automóviles usados. Free filing for 2012 taxes Ejemplo. Free filing for 2012 taxes Usted hace una donación de un automóvil usado, que está en mal estado, a una escuela secundaria local, para el uso de estudiantes que toman cursos de reparación de vehículos. Free filing for 2012 taxes Una guía de automóviles usados muestra que el valor de venta al por menor del concesionario para este tipo de automóvil en mal estado es de $1,600. Free filing for 2012 taxes Sin embargo, la guía muestra que el precio de venta de un vendedor privado de dicho automóvil es sólo de $750. Free filing for 2012 taxes Se considera que el valor justo de mercado del automóvil es $750. Free filing for 2012 taxes Cantidades grandes. Free filing for 2012 taxes   Si dona una gran cantidad del mismo artículo, el valor justo de mercado es el precio al que se venden cantidades comparables de dicho artículo. Free filing for 2012 taxes Donación de Bienes Cuyo Valor ha Disminuido Si dona bienes con un valor justo de mercado menor que su base en los mismos, su deducción se limita al valor justo de mercado de dichos bienes. Free filing for 2012 taxes No puede reclamar una deducción por la diferencia entre la base de los bienes y el valor justo de mercado de los mismos. Free filing for 2012 taxes Donación de Bienes Cuyo Valor ha Aumentado Si dona bienes con un valor justo de mercado superior a su base en los mismos, es posible que tenga que reducir el valor justo de mercado por la misma cantidad que aumentó el valor cuando se hizo la revaloración cuando calcule su deducción. Free filing for 2012 taxes Su base en los bienes suele ser la cantidad que pagó por los mismos. Free filing for 2012 taxes Vea el capítulo 13 si necesita más información sobre la base. Free filing for 2012 taxes Se aplican distintas reglas al calcular su deducción, según si los bienes son: Bienes de ingreso ordinario o Bienes de ganancias de capital. Free filing for 2012 taxes Bienes de ingreso ordinario. Free filing for 2012 taxes   Los bienes son bienes de ingreso ordinario si en la fecha en que se donaron, su venta al valor justo de mercado le hubiera resultado en un ingreso ordinario o en ganancias de capital a corto plazo para usted. Free filing for 2012 taxes Algunos ejemplos de bienes de ingreso ordinario son inventario, obras de arte creadas por el donante, manuscritos preparados por el donante y bienes de capital (definidos en el capítulo 14) que se tienen por un año o menos. Free filing for 2012 taxes Cantidad de la deducción. Free filing for 2012 taxes   La cantidad que puede deducir por una donación de bienes de ingreso ordinario es el valor justo de mercado del bien, menos la cantidad que, al venderlo por su valor justo de mercado, hubiera resultado en ingreso ordinario o ganancias de capital a corto plazo para usted. Free filing for 2012 taxes Por lo general, esta regla hace que la deducción se limite a su base en los bienes. Free filing for 2012 taxes Ejemplo. Free filing for 2012 taxes Usted dona a su iglesia acciones que tuvo por 5 meses. Free filing for 2012 taxes El valor justo de mercado de las acciones el día en que usted las dona es $1,000, pero usted pagó por ellos sólo $800 (su base). Free filing for 2012 taxes Debido a que los $200 de revalorización serían ganancias de capital a corto plazo si usted vendiera las acciones, su deducción se limita a $800 (valor justo de mercado menos la revalorización). Free filing for 2012 taxes Bienes de ganancias de capital. Free filing for 2012 taxes   Los bienes son bienes de ganancias de capital si en la fecha en que se donaron, su venta al valor justo de mercado hubiera resultado en ganancias de capital a largo plazo para usted. Free filing for 2012 taxes Éstos incluyen bienes de capital que usted ha conservado por más de 1 año, además de ciertos bienes raíces y bienes depreciables que usó en su negocio u ocupación y, normalmente, conservó por más de 1 año. Free filing for 2012 taxes Cantidad de la deducción —regla general. Free filing for 2012 taxes   Al calcular su deducción por una donación de bienes de ganancias de capital, normalmente puede usar el valor justo de mercado de dichos bienes. Free filing for 2012 taxes Excepciones. Free filing for 2012 taxes   En ciertas situaciones, tiene que reducir el valor justo de mercado por la cantidad que le hubiera resultado en ganancias de capital a largo plazo, si hubiera vendido los bienes por su valor justo de mercado. Free filing for 2012 taxes Generalmente, esto significa reducir el valor justo de mercado a que sea igual al costo de los bienes u otra base. Free filing for 2012 taxes Ventas a precios rebajados. Free filing for 2012 taxes   Una venta de bienes a precios rebajados es una venta o intercambio por menos que el valor justo de mercado de los bienes. Free filing for 2012 taxes Una venta a precios rebajados hecha a una organización calificada es, en parte, una donación caritativa y en parte una venta o intercambio. Free filing for 2012 taxes Una venta a precios rebajados podría dar como resultado una ganancia tributable. Free filing for 2012 taxes Información adicional. Free filing for 2012 taxes   Para más información sobre la donación de bienes revalorizados, vea Giving Property That Has Increased in Value (Donación de bienes cuyo valor ha aumentado) en la Publicación 526, en inglés. Free filing for 2012 taxes Cuándo Puede Deducir sus Donaciones Puede deducir sus donaciones únicamente en el año en que de hecho dona el dinero en efectivo u otros bienes (o en un año posterior si se trasladan a dicho año, como se explica más adelante en Cantidades Trasladadas al Año Siguiente ). Free filing for 2012 taxes Esto corresponde independientemente de si utiliza el método contable a base de efectivo o a base de lo devengado. Free filing for 2012 taxes Fecha de la donación. Free filing for 2012 taxes   Normalmente, la donación se considera hecha en la fecha de entrega incondicional de la misma. Free filing for 2012 taxes Cheques. Free filing for 2012 taxes   Un cheque enviado por usted a una organización caritativa se considera entregado en la fecha en que lo envía. Free filing for 2012 taxes Mensaje de texto. Free filing for 2012 taxes    Donaciones hechas por medio de un mensaje de texto se pueden deducir en el año en que envía el mensaje de texto si la donación se le cobra a su cuenta de teléfono o celular. Free filing for 2012 taxes Tarjeta de crédito. Free filing for 2012 taxes    Las donaciones cargadas a su tarjeta de crédito son deducibles en el año en que hace el cargo a su tarjeta de crédito. Free filing for 2012 taxes Pago telefónico. Free filing for 2012 taxes    Si hace su pago por teléfono, se considera que la fecha en que la institución financiera paga esa cantidad es la fecha en que se recibe la donación. Free filing for 2012 taxes Título de acciones. Free filing for 2012 taxes   Se considera que usted ha realizado su donación de un título de acciones, debidamente endosado, a una organización caritativa o al agente de ella, en la misma fecha de envío, o de entrega de otra manera, a la organización caritativa. Free filing for 2012 taxes No obstante, si usted le da un título de acciones a su representante personal o a la sociedad anónima emisora del título para que sea traspasado al nombre de la organización caritativa, su donación no se recibe hasta la fecha en que las acciones sean traspasadas en los libros de la sociedad anónima. Free filing for 2012 taxes Pagaré. Free filing for 2012 taxes   Si emite y entrega un pagaré a una organización caritativa como donación, no se considera una donación hasta que usted haga los pagos sobre el mismo. Free filing for 2012 taxes Opción. Free filing for 2012 taxes    Si le otorga a una organización caritativa una opción para la compra de bienes raíces a precio de oferta, no se considera donación hasta que dicha organización ejecute la opción. Free filing for 2012 taxes Fondos de un préstamo. Free filing for 2012 taxes   Si hace una donación con fondos obtenidos de un préstamo, puede deducir la donación en el año en que envíe los fondos a la organización caritativa, independientemente de cuándo reintegre el préstamo. Free filing for 2012 taxes Límites sobre Deducciones La cantidad de su deducción por donaciones caritativas no puede exceder del 50% de su ingreso bruto ajustado (AGI, por sus siglas en inglés). Free filing for 2012 taxes Su deducción puede ser limitada aun mas al 30% o 20% de su AGI, según el tipo de bienes que done y el tipo de organización a la cual se los done. Free filing for 2012 taxes Si el total de sus donaciones del año entero son iguales al 20% o menos de su AGI, estos límites no le corresponden a usted. Free filing for 2012 taxes Los límites se explican en detalle bajo Limits on Deductions (Límites sobre deducciones), en la Publicación 526, en inglés. Free filing for 2012 taxes Un límite superior aplica a determinadas donaciones calificadas destinadas a proyectos de conservación. Free filing for 2012 taxes Vea la Publicación 526, disponible en inglés, para más detalles. Free filing for 2012 taxes Cantidades Trasladadas al Año Siguiente Puede trasladar al año siguiente las donaciones que no pudo deducir en el año en curso debido a que sobrepasan los límites de su ingreso bruto ajustado. Free filing for 2012 taxes Puede deducir dicho exceso en cada uno de los 5 años siguientes hasta que haya deducido la cantidad entera, pero no más allá de esa fecha. Free filing for 2012 taxes Para más información, vea Carryovers (Cantidades trasladadas al año siguiente) en la Publicación 526, en inglés. Free filing for 2012 taxes Documentación que se Debe Mantener Tiene que conservar documentación para comprobar la cantidad de cada donación que usted hizo durante el año. Free filing for 2012 taxes El tipo de documentos que tiene que conservar depende de la cantidad de las donaciones y de si son: Donaciones en efectivo, Donaciones que no sean en efectivo o Gastos de bolsillo en los que se ha incurrido al donar servicios. Free filing for 2012 taxes Nota: Por lo general, una organización tiene que darle una declaración escrita si recibe de usted un pago superior a $75 que es en parte una donación y en parte a cambio de bienes y servicios. Free filing for 2012 taxes (Vea la sección Donaciones de las Cuales Usted se Beneficia bajo Donaciones que Puede Deducir , anteriormente). Free filing for 2012 taxes Conserve la declaración escrita con su documentación. Free filing for 2012 taxes Es posible que ésta cumpla todos o parte de los requisitos de documentación, que se explican más adelante. Free filing for 2012 taxes Donaciones en Efectivo Las donaciones en efectivo incluyen aquéllas que se pagan con dinero en efectivo, por cheque, transferencia de fondos electrónica, tarjeta de crédito, tarjeta de débito, o deducción de nómina. Free filing for 2012 taxes No puede deducir una donación hecha en efectivo, cualquiera que sea la cantidad, a no ser que guarde uno de los siguientes documentos: Documentación bancaria que muestre el nombre de la organización caritativa calificada, la fecha de la donación y la cantidad de la donación. Free filing for 2012 taxes La documentación bancaria puede incluir: Un cheque cancelado, Un estado de cuentas bancario o de una cooperativa de crédito o Un estado de cuentas de tarjeta de crédito. Free filing for 2012 taxes Un recibo (o una carta u otra comunicación escrita) de la organización calificada en el cual aparezcan el nombre de dicha organización, la fecha de la donación y la cantidad de la donación. Free filing for 2012 taxes Los registros de nómina descritos a continuación. Free filing for 2012 taxes Deducciones de nómina. Free filing for 2012 taxes   Si usted hace donaciones por deducción de nómina, tiene que guardar: Un talón de cheque, Formulario W-2 u otro documento proporcionado por su empleador en el cual se indican la fecha y cantidad de la donación y Una tarjeta de compromiso u otro documento preparado por o para la organización calificada en el cual se indica el nombre de dicha organización. Free filing for 2012 taxes Si su empleador retuvo $250 o más de un solo cheque de pago, vea Donaciones de $250 o Más , a continuación. Free filing for 2012 taxes Donaciones de $250 o Más Puede reclamar una deducción por una donación de $250 o más sólo si tiene un acuse de recibo de su donación emitido por la organización calificada o si tiene cierta documentación correspondiente a las deducciones de nómina. Free filing for 2012 taxes Si hizo más de una sola donación en la cantidad de $250 o más, tiene que tener un acuse de recibo separado para cada una o un solo acuse de recibo que muestre cada donación, la fecha de cada donación y el total de sus donaciones. Free filing for 2012 taxes Cantidad de la donación. Free filing for 2012 taxes   Al calcular si su donación es de $250 o más, no combine donaciones separadas. Free filing for 2012 taxes Por ejemplo, si donaba a su iglesia $25 por semana, los pagos semanales no tienen que sumarse. Free filing for 2012 taxes Cada pago se considera una donación separada. Free filing for 2012 taxes   Si se hacen donaciones por deducción de nómina, la deducción de cada cheque de pago se considera una donación separada. Free filing for 2012 taxes   Si hizo un pago que fuera en parte a cambio de bienes y servicios, como se describe anteriormente bajo Donaciones de las Cuales Usted se Beneficia , su donación es la cantidad del pago que sea mayor al valor de los bienes y servicios. Free filing for 2012 taxes Acuse de recibo. Free filing for 2012 taxes   El acuse de recibo tiene que reunir los siguientes requisitos: Tiene que ser por escrito. Free filing for 2012 taxes Tiene que incluir: La cantidad de dinero en efectivo que donó, Si la organización calificada le dio a usted algún bien o servicio como resultado de su donación (que no sea un artículo simbólico o beneficios de afiliación), Una descripción y cómputo aproximado de buena fe del valor de todos los bienes o servicios descritos en (b) (que no sean beneficios religiosos intangibles) y Una declaración escrita explicando que el único beneficio que usted recibió fue un beneficio religioso intangible, si ése fue el caso. Free filing for 2012 taxes En el acuse de recibo no se necesita describir ni estimar el valor del beneficio religioso intangible. Free filing for 2012 taxes Un beneficio religioso intangible es un beneficio que no se suele vender en transacciones comerciales fuera del contexto de donación (regalo). Free filing for 2012 taxes Un ejemplo, es la entrada a una ceremonia religiosa. Free filing for 2012 taxes Tiene que obtenerlo a más tardar en la fecha más temprana entre las siguientes: La fecha en que usted presenta su declaración de impuestos para el año en que haya hecho la donación o La fecha de vencimiento, incluyendo prórrogas, para presentar la declaración de impuestos. Free filing for 2012 taxes   Si la fecha de la donación no se indica en el acuse de recibo, tiene que tener además documentación bancaria o un recibo, como se describe anteriormente, en el que sí se indica la fecha de la donación. Free filing for 2012 taxes Si el acuse de recibo indica la fecha de la donación y reúne los demás requisitos descritos anteriormente, usted no necesita otra documentación. Free filing for 2012 taxes Deducciones de nómina. Free filing for 2012 taxes   Si hace una donación por medio de deducción de nómina y su empleador retuvo $250 o más de un solo cheque de pago, usted tiene que guardar: Un talón de cheque, Formulario W-2 u otro documento proporcionado por su empleador en el cual se indica la cantidad retenida como donación y Una tarjeta de compromiso u otro documento preparado por o para la organización calificada en el cual se indica el nombre de dicha organización afirmando que dicha organización no provee bienes o servicios a cambio de donaciones hechas por deducción de nómina. Free filing for 2012 taxes Puede guardar una sola tarjeta de compromiso para toda donación hecha por deducción de nómina, cualquiera que sea la cantidad, siempre y cuando contenga toda la información requerida. Free filing for 2012 taxes   Si el talón de cheque, Formulario W-2, tarjeta de compromiso u otro documento no muestra la fecha de la donación, usted tiene que tener otro documento adicional que muestre dicha fecha. Free filing for 2012 taxes Si el talón de cheque, Formulario W-2, tarjeta de compromiso u otro documento sí muestra la fecha de la donación, no necesita otra documentación a excepción de la que acaba de describirse anteriormente en los puntos (1) y (2). Free filing for 2012 taxes Donaciones que no Sean en Efectivo En el caso de una donación que no sea en efectivo, la documentación que tiene que guardar depende de si su deducción por la donación es: Menos de $250, Por lo menos $250 pero no más de $500, Más de $500 pero no más de $5,000 o Más de $5,000. Free filing for 2012 taxes Cantidad de la deducción. Free filing for 2012 taxes   Al calcular si su deducción es de $500 o más, sume las deducciones declaradas por todo artículo de propiedad parecida donada a alguna organización caritativa durante el año. Free filing for 2012 taxes   Si recibió bienes o servicios a cambio, como se describe anteriormente en Donaciones de las Cuales Usted se Beneficia , reduzca su donación por el valor de aquellos bienes o servicios. Free filing for 2012 taxes Si calcula su deducción disminuyendo el valor justo de mercado de los bienes donados por la cantidad que dicho valor aumentó desde su compra del artículo, como se describe anteriormente en Donación de Bienes Cuyo Valor ha Aumentado , su donación corresponde a la cantidad disminuida. Free filing for 2012 taxes Donaciones Menores de $250 Si hace alguna donación que no sea en efectivo, tendrá que obtener y guardar un recibo emitido por la organización caritativa en el cual se indican: El nombre de la organización caritativa, La fecha y el sitio de la donación caritativa y Una descripción razonablemente detallada de los bienes. Free filing for 2012 taxes Una carta u otra comunicación escrita de la organización caritativa que acuse recibo de la donación e incluya la información en los puntos (1), (2) y (3) servirá de recibo. Free filing for 2012 taxes No está obligado a tener un recibo cuando sea poco factible obtener uno (por ejemplo, si deja bienes en un punto de recogida no atendido de una organización caritativa). Free filing for 2012 taxes Documentación adicional. Free filing for 2012 taxes   También tiene que mantener documentación escrita confiable por cada artículo de propiedad donada. Free filing for 2012 taxes La documentación escrita tiene que incluir la siguiente información: El nombre y dirección de la organización a la cual hizo la donación. Free filing for 2012 taxes La fecha y sitio de la donación. Free filing for 2012 taxes Una descripción razonablemente detallada de los bienes dadas las circunstancias. Free filing for 2012 taxes Para valores bursátiles, guarde el nombre del emisor, el tipo de los valores y si se comercializan regularmente en una bolsa de valores o mercado secundario. Free filing for 2012 taxes El valor justo de mercado de los bienes en la
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Bureau of Consumer Credit Protection

Website: Bureau of Consumer Credit Protection

Address: Bureau of Consumer Credit Protection
35 State House Station
Augusta, ME 04333

Phone Number: 207-624-8527

Toll-free: 1-800-332-8529 (ME)

TTY: 1-888-577-6690

Maine Attorney General's Office

Website: Maine Attorney General's Office

Address: Maine Attorney General's Office
Consumer Information and Mediation Service
Six State House Station
Augusta, ME 04333

Phone Number: 207-626-8849

Toll-free: 1-800-436-2131 (ME)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Bureau of Financial Institutions

Website: Bureau of Financial Institutions

Address: Bureau of Financial Institutions
Consumer Outreach Program
36 State House Station
Augusta, ME 04333-0036

Phone Number: 207-624-8570

Toll-free: 1-800-965-5235

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Bureau of Insurance

Website: Bureau of Insurance

Address: Bureau of Insurance
34 State House Station
Augusta, ME 04333-0034

Phone Number: 207-624-8475

Toll-free: 1-800-300-5000 (ME)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Professional and Financial Regulation

Website: Department of Professional and Financial Regulation

Address: Department of Professional and Financial Regulation
Office of Securities
121 State House Station
Augusta, ME 04333

Phone Number: 207-624-8551

Toll-free: 1-877-624-8551 (ME)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Utilities Commission

Website: Public Utilities Commission

Address: Public Utilities Commission
Consumer Assistance Division
18 State House Station
Augusta, ME 04333-0018

Phone Number: 207-287-3831

Toll-free: 1-800-452-4699 (ME)

TTY: 1-800-437-1220

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The Free Filing For 2012 Taxes

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