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Free irs tax filing online 21. Free irs tax filing online   Medical and Dental Expenses Table of Contents What's New Introduction Useful Items - You may want to see: What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. Free irs tax filing online How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Yourself Spouse Dependent Decedent What Medical Expenses Are Includible?Insurance Premiums Meals and Lodging Transportation Disabled Dependent Care Expenses How Do You Treat Reimbursements?Insurance Reimbursement Damages for Personal Injuries How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons What's New Medical and dental expenses. Free irs tax filing online  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. Free irs tax filing online 5% if either you or your spouse is age 65 or older). Free irs tax filing online Standard mileage rate. Free irs tax filing online  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. Free irs tax filing online See Transportation under What Medical Expenses Are Includible. Free irs tax filing online Introduction This chapter will help you determine the following. Free irs tax filing online What medical expenses are. Free irs tax filing online What expenses you can include this year. Free irs tax filing online How much of the expenses you can deduct. Free irs tax filing online Whose medical expenses you can include. Free irs tax filing online What medical expenses are includible. Free irs tax filing online How to treat reimbursements. Free irs tax filing online How to report the deduction on your tax return. Free irs tax filing online How to report impairment-related work expenses. Free irs tax filing online How to report health insurance costs if you are self-employed. Free irs tax filing online Useful Items - You may want to see: Publications 502 Medical and Dental Expenses 969 Health Savings Accounts and Other Tax-Favored Health Plans Form (and Instructions) Schedule A (Form 1040) Itemized Deductions What Are Medical Expenses? Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. Free irs tax filing online These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. Free irs tax filing online They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. Free irs tax filing online Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Free irs tax filing online They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. Free irs tax filing online 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 irs tax filing online 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 irs tax filing online 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 irs tax filing online If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Free irs tax filing online 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 irs tax filing online 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 irs tax filing online Separate returns. Free irs tax filing online   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 irs tax filing online 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 irs tax filing online Community property states. Free irs tax filing online   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 irs tax filing online Each of you should include half the expenses. Free irs tax filing online 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 irs tax filing online If you live in a community property state, and are not filing a joint return, see Publication 555, Community Property. Free irs tax filing online How Much of the Expenses Can You Deduct? Generally, you can deduct on Schedule A (Form 1040) only the amount of your medical and dental expenses that is more than 10% of your AGI (7. Free irs tax filing online 5% of your AGI if either you or your spouse is age 65 or older)(Form 1040, line 38). Free irs tax filing online Example. Free irs tax filing online You are unmarried and under age 65 and your AGI is $40,000, 10% of which is $4,000. Free irs tax filing online You paid medical expenses of $2,500. Free irs tax filing online You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. Free irs tax filing online 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 irs tax filing online There are different rules for decedents and for individuals who are the subject of multiple support agreements. Free irs tax filing online See Support claimed under a multiple support agreement , later. Free irs tax filing online Yourself You can include medical expenses you paid for yourself. Free irs tax filing online Spouse You can include medical expenses you paid for your spouse. Free irs tax filing online 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 irs tax filing online Example 1. Free irs tax filing online Mary received medical treatment before she married Bill. Free irs tax filing online Bill paid for the treatment after they married. Free irs tax filing online Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. Free irs tax filing online If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. Free irs tax filing online Mary would include the amounts she paid during the year in her separate return. Free irs tax filing online If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. Free irs tax filing online Example 2. Free irs tax filing online This year, John paid medical expenses for his wife Louise, who died last year. Free irs tax filing online John married Belle this year and they file a joint return. Free irs tax filing online 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 irs tax filing online Dependent You can include medical expenses you paid for your dependent. Free irs tax filing online 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 irs tax filing online A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. Free irs tax filing online The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. Free irs tax filing online S. Free irs tax filing online citizen or national, or a resident of the United States, Canada, or Mexico. Free irs tax filing online If your qualifying child was adopted, see Exception for adopted child , next. Free irs tax filing online 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 irs tax filing online Exception for adopted child. Free irs tax filing online   If you are a U. Free irs tax filing online S. Free irs tax filing online citizen or U. Free irs tax filing online S. Free irs tax filing online 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 irs tax filing online S. Free irs tax filing online citizen or national or a resident of the United States, Canada, or Mexico. Free irs tax filing online Qualifying Child A qualifying child is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a full-time student, and younger than you (or your spouse, if filing jointly), or Any age and permanently and totally disabled, Lived with you for more than half of 2013, Did not provide over half of his or her own support for 2013, and Did not file a joint return, or, if he or she did, it was only to claim a refund. Free irs tax filing online Adopted child. Free irs tax filing online   A legally adopted child is treated as your own child. Free irs tax filing online This includes a child lawfully placed with you for legal adoption. Free irs tax filing online   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 irs tax filing online   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 irs tax filing online   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 irs tax filing online    You may be able to take an adoption credit for other expenses related to an adoption. Free irs tax filing online See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Free irs tax filing online Child of divorced or separated parents. Free irs tax filing online   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 irs tax filing online 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 irs tax filing online This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). Free irs tax filing online Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild), Brother, sister, half brother, half sister, or a son or daughter of either of them, Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle), Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law, Who was not a qualifying child (see Qualifying Child earlier) of any other person for 2013, and For whom you provided over half of the support in 2013. Free irs tax filing online But see Child of divorced or separated parents , earlier, and Support claimed under a multiple support agreement, next. Free irs tax filing online Support claimed under a multiple support agreement. Free irs tax filing online   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 irs tax filing online 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 irs tax filing online   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. Free irs tax filing online However, you can include the entire unreimbursed amount you paid for medical expenses. Free irs tax filing online Example. Free irs tax filing online You and your three brothers each provide one-fourth of your mother's total support. Free irs tax filing online Under a multiple support agreement, you treat your mother as your dependent. Free irs tax filing online You paid all of her medical expenses. Free irs tax filing online Your brothers reimbursed you for three-fourths of these expenses. Free irs tax filing online In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. Free irs tax filing online Your brothers cannot include any part of the expenses. Free irs tax filing online 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 irs tax filing online 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 irs tax filing online This includes expenses for the decedent's spouse and dependents as well as for the decedent. Free irs tax filing online 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 irs tax filing online The expenses must be paid within the 1-year period beginning with the day after the date of death. Free irs tax filing online 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 irs tax filing online 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 irs tax filing online Amended returns and claims for refund are discussed in chapter 1. Free irs tax filing online 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 irs tax filing online 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 irs tax filing online What Medical Expenses Are Includible? Use Table 21-1, later, as a guide to determine which medical and dental expenses you can include on Schedule A (Form 1040). Free irs tax filing online This table does not include all possible medical expenses. Free irs tax filing online To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. Free irs tax filing online Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Free irs tax filing online 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 irs tax filing online See Qualified Long-Term Care Insurance Contracts in Publication 502. Free irs tax filing online 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 irs tax filing online The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. Free irs tax filing online Note. Free irs tax filing online When figuring the amount of insurance premiums you can include in medical expenses on Schedule A, do not include any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Free irs tax filing online Also, do not include insurance premiums attributable to a nondependent child under age 27 if your premiums increased as a result of adding this child to your policy. Free irs tax filing online Employer-sponsored health insurance plan. Free irs tax filing online   Do not include in your medical and dental expenses any insurance premiums paid by an employer-sponsored health insurance plan unless the premiums are included in box 1 of your Form W-2. Free irs tax filing online Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Form W-2. Free irs tax filing online Example. Free irs tax filing online You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. Free irs tax filing online Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. Free irs tax filing online 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 irs tax filing online Long-term care services. Free irs tax filing online   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 irs tax filing online This amount will be reported as wages in box 1 of your Form W-2. Free irs tax filing online Health reimbursement arrangement (HRA). Free irs tax filing online   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. Free irs tax filing online This is because an HRA is funded solely by the employer. Free irs tax filing online Retired public safety officers. Free irs tax filing online   If you are a retired public safety officer, do not include as medical expenses any health or long-term care premiums that you elected to have paid with tax-free distributions from your retirement plan. Free irs tax filing online This applies only to distributions that would otherwise be included in income. Free irs tax filing online Medicare A. Free irs tax filing online   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 irs tax filing online The payroll tax paid for Medicare A is not a medical expense. Free irs tax filing online   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 irs tax filing online In this situation you can include the premiums you paid for Medicare A as a medical expense. Free irs tax filing online Medicare B. Free irs tax filing online   Medicare B is supplemental medical insurance. Free irs tax filing online Premiums you pay for Medicare B are a medical expense. Free irs tax filing online Check the information you received from the Social Security Administration to find out your premium. Free irs tax filing online Medicare D. Free irs tax filing online    Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. Free irs tax filing online You can include as a medical expense premiums you pay for Medicare D. Free irs tax filing online Prepaid insurance premiums. Free irs tax filing online   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 irs tax filing online Unused sick leave used to pay premiums. Free irs tax filing online   You must include in gross income cash payments you receive at the time of retirement for unused sick leave. Free irs tax filing online 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 irs tax filing online You can include this cost of continuing participation in the health plan as a medical expense. Free irs tax filing online   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 irs tax filing online You cannot include this cost of continuing participation in that health plan as a medical expense. Free irs tax filing online Table 21-1. Free irs tax filing online Medical and Dental Expenses Checklist. Free irs tax filing online See Publication 502 for more information about these and other expenses. Free irs tax filing online You can include: You cannot include: Bandages Birth control pills prescribed by your doctor Body scan Braille books Breast pump and supplies Capital expenses for equipment or improvements to your home needed for medical care (see the worksheet in Publication 502) Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Fertility enhancement, certain procedures Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. Free irs tax filing online ) Lead-based paint removal Legal abortion Legal operation to prevent having children such as a vasectomy or tubal ligation Long-term care contracts, qualified Meals and lodging provided by a hospital during medical treatment Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Medical and hospital insurance premiums Nursing services Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Physical examination Pregnancy test kit Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Wages for nursing services, below) Special items (artificial limbs, false teeth, eye-glasses, contact lenses, hearing aids, crutches, wheelchair, etc. Free irs tax filing online ) Special education for mentally or physically disabled persons Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services Weight-loss, certain expenses for obesity Baby sitting and childcare Bottled water Contributions to Archer MSAs (see Publication 969) Diaper service Expenses for your general health (even if following your doctor's advice) such as— —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pre-tax basis) Funeral, burial, or cremation expenses Health savings account payments for medical expenses Illegal operation, treatment, or medicine Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. Free irs tax filing online Maternity clothes Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases Nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. Free irs tax filing online , unless recommended by a medical practitioner as a treatment for a specific medical condition diagnosed by a physician Surgery for purely cosmetic reasons Toothpaste, toiletries, cosmetics, etc. Free irs tax filing online Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if a principal reason for being there is to get medical care. Free irs tax filing online See Nursing home , later. Free irs tax filing online You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. Free irs tax filing online You can include the cost of such lodging while away from home if all of the following requirements are met. Free irs tax filing online The lodging is primarily for and essential to medical care. Free irs tax filing online 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 irs tax filing online The lodging is not lavish or extravagant under the circumstances. Free irs tax filing online There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Free irs tax filing online The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. Free irs tax filing online You can include lodging for a person traveling with the person receiving the medical care. Free irs tax filing online 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 irs tax filing online Meals are not included. Free irs tax filing online Nursing home. Free irs tax filing online   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 irs tax filing online This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. Free irs tax filing online   Do not include the cost of meals and lodging if the reason for being in the home is personal. Free irs tax filing online You can, however, include in medical expenses the part of the cost that is for medical or nursing care. Free irs tax filing online Transportation Include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Free irs tax filing online 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 irs tax filing online Car expenses. Free irs tax filing online   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use your car for medical reasons. Free irs tax filing online You cannot include depreciation, insurance, general repair, or maintenance expenses. Free irs tax filing online   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents per mile. Free irs tax filing online    You can also include parking fees and tolls. Free irs tax filing online You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. Free irs tax filing online Example. Free irs tax filing online In 2013, Bill Jones drove 2,800 miles for medical reasons. Free irs tax filing online He spent $500 for gas, $30 for oil, and $100 for tolls and parking. Free irs tax filing online He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. Free irs tax filing online He figures the actual expenses first. Free irs tax filing online He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. Free irs tax filing online He then figures the standard mileage amount. Free irs tax filing online He multiplies 2,800 miles by 24 cents a mile for a total of $672. Free irs tax filing online He then adds the $100 tolls and parking for a total of $772. Free irs tax filing online 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 irs tax filing online Transportation expenses you cannot include. Free irs tax filing online   You cannot include in medical expenses the cost of transportation in the following situations. Free irs tax filing online Going to and from work, even if your condition requires an unusual means of transportation. Free irs tax filing online Travel for purely personal reasons to another city for an operation or other medical care. Free irs tax filing online Travel that is merely for the general improvement of one's health. Free irs tax filing online The costs of operating a specially equipped car for other than medical reasons. Free irs tax filing online 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 irs tax filing online (See chapter 32 and Publication 503, Child and Dependent Care Expenses. Free irs tax filing online ) 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 irs tax filing online How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the taxable year for which you received no insurance or other reimbursement. Free irs tax filing online 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 irs tax filing online This includes payments from Medicare. Free irs tax filing online Even if a policy provides reimbursement for only certain specific medical expenses, you must use amounts you receive from that policy to reduce your total medical expenses, including those it does not reimburse. Free irs tax filing online Example. Free irs tax filing online You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. Free irs tax filing online The insurance you receive for the hospital and doctors' bills is more than their charges. Free irs tax filing online 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 irs tax filing online Health reimbursement arrangement (HRA). Free irs tax filing online   A health reimbursement arrangement is an employer-funded plan that reimburses employees for medical care expenses and allows unused amounts to be carried forward. Free irs tax filing online An HRA is funded solely by the employer and the reimbursements for medical expenses, up to a maximum dollar amount for a coverage period, are not included in your income. Free irs tax filing online Other reimbursements. Free irs tax filing online   Generally, you do not reduce medical expenses by payments you receive for: Permanent loss or loss of use of a member or function of the body (loss of limb, sight, hearing, etc. Free irs tax filing online ) or disfigurement to the extent the payment is based on the nature of the injury without regard to the amount of time lost from work, or Loss of earnings. Free irs tax filing online   You must, however, reduce your medical expenses by any part of these payments that is designated for medical costs. Free irs tax filing online See How Do You Figure and Report the Deduction on Your Tax Return , later. Free irs tax filing online   For how to treat damages received for personal injury or sickness, see Damages for Personal Injuries , later. Free irs tax filing online You do not have a medical deduction if you are reimbursed for all of your medical expenses for the year. Free irs tax filing online Excess reimbursement. Free irs tax filing online   If you are reimbursed more than your medical expenses, you may have to include the excess in income. Free irs tax filing online You may want to use Figure 21-A to help you decide if any of your reimbursement is taxable. Free irs tax filing online Premiums paid by you. Free irs tax filing online   If you pay either the entire premium for your medical insurance or all of the costs of a plan similar to medical insurance and your insurance payments or other reimbursements are more than your total medical expenses for the year, you have an excess reimbursement. Free irs tax filing online Generally, you do not include the excess reimbursement in your gross income. Free irs tax filing online Premiums paid by you and your employer. Free irs tax filing online   If both you and your employer contribute to your medical insurance plan and your employer's contributions are not included in your gross income, you must include in your gross income the part of your excess reimbursement that is from your employer's contribution. Free irs tax filing online   See Publication 502 to figure the amount of the excess reimbursement you must include in gross income. Free irs tax filing online Reimbursement in a later year. Free irs tax filing online   If you are reimbursed in a later year for medical expenses you deducted in an earlier year, you generally must report the reimbursement as income up to the amount you previously deducted as medical expenses. Free irs tax filing online   However, do not report as income the amount of reimbursement you received up to the amount of your medical deductions that did not reduce your tax for the earlier year. Free irs tax filing online For more information about the recovery of an amount that you claimed as an itemized deduction in an earlier year, see Itemized Deduction Recoveries in chapter 12. Free irs tax filing online Figure 21-A. Free irs tax filing online Is Your Excess Medical Reimbursement Taxable? Please click here for the text description of the image. Free irs tax filing online Figure 21-A. Free irs tax filing online Is Your Excess Medical Reimbursement Taxable? Medical expenses not deducted. Free irs tax filing online   If you did not deduct a medical expense in the year you paid it because your medical expenses were not more than 10% of your AGI (7. Free irs tax filing online 5% of your AGI if either you or your spouse was age 65 or older), or because you did not itemize deductions, do not include the reimbursement up to the amount of the expense in income. Free irs tax filing online However, if the reimbursement is more than the expense, see Excess reimbursement , earlier. Free irs tax filing online Example. Free irs tax filing online For 2013, you were unmarried and under age 65 and you had medical expenses of $500. Free irs tax filing online You cannot deduct the $500 because it is less than 10% of your AGI. Free irs tax filing online If, in a later year, you are reimbursed for any of the $500 in medical expenses, you do not include the amount reimbursed in your gross income. Free irs tax filing online Damages for Personal Injuries If you receive an amount in settlement of a personal injury suit, part of that award may be for medical expenses that you deducted in an earlier year. Free irs tax filing online If it is, you must include that part in your income in the year you receive it to the extent it reduced your taxable income in the earlier year. Free irs tax filing online See Reimbursement in a Later Year , discussed under How Do You Treat Reimbursements, earlier. Free irs tax filing online Future medical expenses. Free irs tax filing online   If you receive an amount in settlement of a damage suit for personal injuries, part of that award may be for future medical expenses. Free irs tax filing online If it is, you must reduce any future medical expenses for these injuries until the amount you received has been completely used. Free irs tax filing online How Do You Figure and Report the Deduction on Your Tax Return? Once you have determined which medical expenses you can include, you figure and report the deduction on your tax return. Free irs tax filing online What Tax Form Do You Use? You figure your medical expense deduction on Schedule A (Form 1040). Free irs tax filing online You cannot claim medical expenses on Form 1040A or Form 1040EZ. Free irs tax filing online If you need more information on itemized deductions or you are not sure if you can itemize, see chapter 20. Free irs tax filing online Enter the amount you paid for medical and dental expenses on Schedule A (Form 1040). Free irs tax filing online This should be your expenses that were not reimbursed by insurance or any other sources. Free irs tax filing online Generally, you can deduct only the amount of your medical and dental expenses that is more than 10% of your AGI (7. Free irs tax filing online 5% if either you or your spouse was age 65 or older) shown on line 38, Form 1040. Free irs tax filing online Impairment-Related Work Expenses If you are a person with a disability, you can take a business deduction for expenses that are necessary for you to be able to work. Free irs tax filing online If you take a business deduction for impairment-related work expenses, do not take a medical deduction for the same expenses. Free irs tax filing online You have a disability if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Free irs tax filing online Impairment-related expenses defined. Free irs tax filing online   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Free irs tax filing online Where to report. Free irs tax filing online   If you are self-employed, deduct the business expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. Free irs tax filing online   If you are an employee, complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. Free irs tax filing online Enter on Schedule A (Form 1040), that part of the amount on Form 2106, or Form 2106-EZ, that is related to your impairment. Free irs tax filing online Enter the amount that is unrelated to your impairment also on Schedule A (Form 1040). Free irs tax filing online Your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to other employee business expenses. Free irs tax filing online Example. Free irs tax filing online You are blind. Free irs tax filing online You must use a reader to do your work. Free irs tax filing online You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. Free irs tax filing online The reader's services are only for your work. Free irs tax filing online You can deduct your expenses for the reader as business expenses. Free irs tax filing online Health Insurance Costs for Self-Employed Persons If you were self-employed and had a net profit for the year, you may be able to deduct, as an adjustment to income, amounts paid for medical and qualified long-term care insurance on behalf of yourself, your spouse, your dependents, and, your children who were under age 27 at the end of 2013. Free irs tax filing online For this purpose, you were self-employed if you were a general partner (or a limited partner receiving guaranteed payments) or you received wages from an S corporation in which you were more than a 2% shareholder. Free irs tax filing online The insurance plan must be established under your trade or business and the deduction cannot be more than your earned income from that trade or business. Free irs tax filing online You cannot deduct payments for medical insurance for any month in which you were eligible to participate in a health plan subsidized by your employer, your spouse's employer, or, an employer of your dependent or your child under age 27 at the end of 2013. Free irs tax filing online You cannot deduct payments for a qualified long-term care insurance contract for any month in which you were eligible to participate in a long-term care insurance plan subsidized by your employer or your spouse's employer. Free irs tax filing online If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet in the Form 1040 instructions to figure the amount you can deduct. Free irs tax filing online But if any of the following applies, do not use that worksheet. Free irs tax filing online You had more than one source of income subject to self-employment tax. Free irs tax filing online You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Free irs tax filing online You are using amounts paid for qualified long-term care insurance to figure the deduction. Free irs tax filing online If you cannot use the worksheet in the Form 1040 instructions, use the worksheet in Publication 535, Business Expenses, to figure your deduction. Free irs tax filing online Note. Free irs tax filing online When figuring the amount you can deduct for insurance premiums, do not include any advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Free irs tax filing online If you are claiming the health coverage tax credit, subtract the amount shown on Form 8885, from the total insurance premiums you paid. Free irs tax filing online Do not include amounts paid for health insurance coverage with retirement plan distributions that were tax-free because you are a retired public safety officer. Free irs tax filing online Where to report. Free irs tax filing online    You take this deduction on Form 1040. Free irs tax filing online If you itemize your deductions and do not claim 100% of your self-employed health insurance on Form 1040, you can generally include any remaining premiums with all other medical expenses on Schedule A (Form 1040), subject to the 10% limit (7. Free irs tax filing online 5% if either you or your spouse was age 65 or older). Free irs tax filing online See Self-Employed Health Insurance Deduction in chapter 6 of Publication 535, Business Expenses, and Medical and Dental Expenses in the Instructions for Schedule A (Form 1040), for more information. Free irs tax filing online Prev  Up  Next   Home   More Online Publications
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Understanding Your CP232C Notice

We denied your request to extend the time to file Form 5330 because your Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, wasn't signed or was signed by someone who wasn’t authorized.


What you need to do

  • File Form 5330 or a correct Form 5558 by the due date of the Form 5330. If Form 5330 is filed after the due date of the return (including any extension), the return will be considered late and subject to late filing penalties.

You may want to


Answers to Common Questions

Q. Where can I go for more information about Employee Benefit Plans?

A. For more information on Employee Benefit Plans, see Retirement Plans Community.

Q. Can I get help over the phone?

A. If you have questions and/or need help, please call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.

 


Tips for next year

  • Be sure to sign and mail your Form 5558 on or before the due date of your return.
  • Review the Form 5558 resources at Form 5500 Corner.

 

Page Last Reviewed or Updated: 27-Jan-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Free Irs Tax Filing Online

Free irs tax filing online Publication 970 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionComparison table. Free irs tax filing online Ordering forms and publications. Free irs tax filing online Tax questions. Free irs tax filing online Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 970, such as legislation enacted after it was published, go to www. Free irs tax filing online irs. Free irs tax filing online gov/pub970. Free irs tax filing online What's New Lifetime learning credit. Free irs tax filing online  For 2013, the amount of your lifetime learning credit is gradually reduced (phased out) if your modified adjusted gross income (MAGI) is between $53,000 and $63,000 ($107,000 and $127,000 if you file a joint return). Free irs tax filing online You cannot claim a credit if your MAGI is $63,000 or more ($127,000 or more if you file a joint return). Free irs tax filing online This is an increase from the 2012 limits of $52,000 and $62,000 ($104,000 and $124,000 if filing a joint return). Free irs tax filing online For more information, see chapter 3, Lifetime Learning Credit . Free irs tax filing online Business deduction for work-related education. Free irs tax filing online  For 2013, if you drive your car to and from school and qualify to deduct transportation expenses, the amount you can deduct for miles driven from January 1, 2013 through December 31, 2013 is 56. Free irs tax filing online 5 cents per mile. Free irs tax filing online See chapter 12, Business Deduction for Work-Related Education , for more information. Free irs tax filing online Reminders Form 1098-T, Tuition Statement. Free irs tax filing online  When figuring an education credit or the tuition and fees deduction, use only the amounts you paid and are deemed to have paid during the tax year for qualified education expenses. Free irs tax filing online In most cases, the student should receive Form 1098-T from the eligible educational institution by January 31, 2014. Free irs tax filing online An institution my choose to report either payments received during calendar year 2013 (box 1), or amounts billed during the calendar year 2013 (box 2), for qualified education expenses. Free irs tax filing online However, the amounts in boxes 1 and 2 of Form 1098-T might be different than the amount you actually paid and are deemed to have paid. Free irs tax filing online In addition, the Form 1098-T should give you other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements, or refunds, and whether the student was enrolled at least half-time or was a graduate student. Free irs tax filing online The eligible educational institution may ask for a completed Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification, or similar statement to obtain the student's name, address, and taxpayer identification number. Free irs tax filing online Hope Scholarship Credit. Free irs tax filing online  For 2013, the Hope Scholarship Credit is not available. Free irs tax filing online However, you may be able to claim an American opportunity or lifetime learning credit. Free irs tax filing online See chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit , for more information. Free irs tax filing online Estimated tax payments. Free irs tax filing online  If you have taxable income from any of your education benefits and the payer does not withhold enough income tax, you may need to make estimated tax payments. Free irs tax filing online For more information, see Publication 505, Tax Withholding and Estimated Tax. Free irs tax filing online Photographs of missing children. Free irs tax filing online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free irs tax filing online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free irs tax filing online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free irs tax filing online Introduction This publication explains tax benefits that may be available to you if you are saving for or paying education costs for yourself or, in many cases, another student who is a member of your immediate family. Free irs tax filing online Most benefits apply only to higher education. Free irs tax filing online What is in this publication. Free irs tax filing online    Chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions , explains the tax treatment of various types of educational assistance, including scholarships, fellowships, and tuition reductions. Free irs tax filing online   Two tax credits for which you may be eligible are explained in chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit . Free irs tax filing online These benefits, which reduce the amount of income tax you may have to pay, are: The American opportunity credit, and The lifetime learning credit. Free irs tax filing online    Ten other types of benefits are explained in chapters 4 through 12. Free irs tax filing online These benefits, which reduce the amount of income tax you may have to pay, are: Deduct student loan interest; Receive tax-free treatment of a canceled student loan; Receive tax-free student loan repayment assistance; Deduct tuition and fees for education; Establish and contribute to a Coverdell education savings account (ESA), which features tax-free earnings; Participate in a qualified tuition program (QTP), which features tax-free earnings; Take early distributions from any type of individual retirement arrangement (IRA) for education costs without paying the 10% additional tax on early distributions; Cash in savings bonds for education costs without having to pay tax on the interest; Receive tax-free educational benefits from your employer; and Take a business deduction for work-related education. Free irs tax filing online Note. Free irs tax filing online You generally cannot claim more than one of the benefits described in the list above for the same qualifying education expense. Free irs tax filing online Comparison table. Free irs tax filing online   Some of the features of these benefits are highlighted in Appendix B, Highlights of Education Tax Benefits for Tax Year 2013 , later, in this publication. Free irs tax filing online This general comparison table may guide you in determining which benefits you may be eligible for and which chapters you may want to read. Free irs tax filing online When you figure your taxes, you may want to compare these tax benefits so you can choose the method(s) that gives you the lowest tax liability. Free irs tax filing online If you qualify, you may find that a combination of credit(s) and deduction(s) gives you the lowest tax. Free irs tax filing online Analyzing your tax withholding. Free irs tax filing online   After you estimate your education tax benefits for the year, you may be able to reduce the amount of your federal income tax withholding. Free irs tax filing online Also, you may want to recheck your withholding during the year if your personal or financial situation changes. Free irs tax filing online See Publication 919, How Do I Adjust My Tax Withholding, for more information. Free irs tax filing online Glossary. Free irs tax filing online   In this publication, wherever appropriate, we have tried to use the same or similar terminology when referring to the basic components of each education benefit. Free irs tax filing online Some of the terms used are: Qualified education expenses, Eligible educational institution, and Modified adjusted gross income. Free irs tax filing online   Even though the same term, such as qualified education expenses, is used to label a basic component of many of the education benefits, the same expenses are not necessarily allowed for each benefit. Free irs tax filing online For example, the cost of room and board is a qualified education expense for the qualified tuition program, but not for the education savings bond program. Free irs tax filing online   Many of the terms used in the publication are defined in the glossary near the end of the publication. Free irs tax filing online The glossary is not intended to be a substitute for reading the chapter on a particular education benefit, but it will give you an overview of how certain terms are used in discussing the different benefits. Free irs tax filing online Comments and suggestions. Free irs tax filing online   We welcome your comments about this publication and your suggestions for future editions. Free irs tax filing online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free irs tax filing online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free irs tax filing online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free irs tax filing online   You can send your comments from www. Free irs tax filing online irs. Free irs tax filing online gov/formspubs/. Free irs tax filing online Click on “More Information” and then on “Comment on Tax Forms and Publications”. Free irs tax filing online   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free irs tax filing online Ordering forms and publications. Free irs tax filing online   Visit www. Free irs tax filing online irs. Free irs tax filing online gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free irs tax filing online Internal Revenue Service 1201 N. Free irs tax filing online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free irs tax filing online   If you have a tax question, check the information available on IRS. Free irs tax filing online gov or call 1-800-829-1040. Free irs tax filing online We cannot answer tax questions sent to either of the above addresses. Free irs tax filing online Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1040 U. Free irs tax filing online S. Free irs tax filing online Individual Income Tax Return 1040A U. Free irs tax filing online S. Free irs tax filing online Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. Free irs tax filing online S. Free irs tax filing online Nonresident Alien Income Tax Return 1040NR-EZ U. Free irs tax filing online S. Free irs tax filing online Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 5329 Additional Taxes on Qualified Plans and Other Tax-Favored Accounts 8815 Exclusion of Interest From Series EE and I U. Free irs tax filing online S. Free irs tax filing online Savings Bonds Issued After 1989 8863 Education Credits 8917 Tuition and Fees Deduction Schedule A (Form 1040) Itemized Deductions  See chapter 13, How To Get Tax Help , for information about getting these publications and forms. Free irs tax filing online Prev  Up  Next   Home   More Online Publications