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Free state and federal tax filing online Publication 502 - Main Content Table of Contents What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. Free state and federal tax filing online 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 state and federal tax filing online These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. Free state and federal tax filing online They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. Free state and federal tax filing online Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Free state and federal tax filing online They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. Free state and federal 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 state and federal 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 state and federal 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 state and federal tax filing online (But see Decedent under Whose Medical Expenses Can You Include, for an exception. Free state and federal 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 state and federal 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 state and federal 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 state and federal tax filing online 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 state and federal tax filing online S. Free state and federal tax filing online Individual Income Tax Return, for the year in which you overlooked the expense. Free state and federal tax filing online Do not claim the expense on this year's return. Free state and federal tax filing online 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 state and federal tax filing online You cannot include medical expenses that were paid by insurance companies or other sources. Free state and federal tax filing online This is true whether the payments were made directly to you, to the patient, or to the provider of the medical services. Free state and federal tax filing online Separate returns. Free state and federal 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 state and federal 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 state and federal tax filing online Community property states. Free state and federal 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 state and federal tax filing online Generally, each of you should include half the expenses. Free state and federal 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 state and federal tax filing online If you live in a community property state and are not filing a joint return, see Publication 555, Community Property. Free state and federal 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. Free state and federal tax filing online 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 state and federal tax filing online 5% of your AGI. Free state and federal tax filing online Example. Free state and federal tax filing online You are unmarried and were born after January 2, 1949, and your AGI is $40,000, 10% of which is $4,000. Free state and federal tax filing online You paid medical expenses of $2,500. Free state and federal tax filing online You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. Free state and federal 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 state and federal tax filing online There are different rules for decedents and for individuals who are the subject of multiple support agreements. Free state and federal tax filing online See Support claimed under a multiple support agreement , later under Qualifying Relative. Free state and federal tax filing online Spouse You can include medical expenses you paid for your spouse. Free state and federal 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 state and federal tax filing online Example 1. Free state and federal tax filing online Mary received medical treatment before she married Bill. Free state and federal tax filing online Bill paid for the treatment after they married. Free state and federal tax filing online Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. Free state and federal tax filing online If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. Free state and federal tax filing online Mary would include the amounts she paid during the year in her separate return. Free state and federal 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 state and federal tax filing online Example 2. Free state and federal tax filing online This year, John paid medical expenses for his wife Louise, who died last year. Free state and federal tax filing online John married Belle this year and they file a joint return. Free state and federal 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 state and federal tax filing online Dependent You can include medical expenses you paid for your dependent. Free state and federal 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 state and federal 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 state and federal tax filing online The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. Free state and federal tax filing online S. Free state and federal tax filing online citizen or national or a resident of the United States, Canada, or Mexico. Free state and federal tax filing online If your qualifying child was adopted, see Exception for adopted child , later. Free state and federal 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 state and federal tax filing online Exception for adopted child. Free state and federal tax filing online   If you are a U. Free state and federal tax filing online S. Free state and federal tax filing online 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 state and federal tax filing online S. Free state and federal tax filing online citizen or national, or a resident of the United States, Canada, or Mexico. Free state and federal 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, other than to claim a refund. Free state and federal tax filing online Adopted child. Free state and federal tax filing online   A legally adopted child is treated as your own child. Free state and federal tax filing online This child includes a child lawfully placed with you for legal adoption. Free state and federal 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 state and federal 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 state and federal 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 state and federal tax filing online    You may be able to take a credit for other expenses related to an adoption. Free state and federal tax filing online See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Free state and federal tax filing online Child of divorced or separated parents. Free state and federal 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 state and federal 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 state and federal tax filing online This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). Free state and federal tax filing online 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 state and federal tax filing online 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 state and federal tax filing online Support claimed under a multiple support agreement. Free state and federal 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 state and federal 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 state and federal tax filing online   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. Free state and federal tax filing online However, you can include the entire unreimbursed amount you paid for medical expenses. Free state and federal tax filing online Example. Free state and federal tax filing online You and your three brothers each provide one-fourth of your mother's total support. Free state and federal tax filing online Under a multiple support agreement, you treat your mother as your dependent. Free state and federal tax filing online You paid all of her medical expenses. Free state and federal tax filing online Your brothers repaid you for three-fourths of these expenses. Free state and federal tax filing online In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. Free state and federal tax filing online Your brothers cannot include any part of the expenses. Free state and federal 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 state and federal 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 state and federal tax filing online This includes expenses for the decedent's spouse and dependents as well as for the decedent. Free state and federal 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 state and federal tax filing online The expenses must be paid within the 1-year period beginning with the day after the date of death. Free state and federal 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 state and federal 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 state and federal tax filing online 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 state and federal tax filing online 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 state and federal tax filing online Example. Free state and federal tax filing online John properly filed his 2012 income tax return. Free state and federal tax filing online He died in 2013 with unpaid medical expenses of $1,500 from 2012 and $1,800 in 2013. Free state and federal tax filing online 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 state and federal tax filing online The $1,800 of medical expenses from 2013 can be included on the decedent's final return for 2013. Free state and federal 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 state and federal 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 state and federal tax filing online What Medical Expenses Are Includible? Following is a list of items that you can include in figuring your medical expense deduction. Free state and federal tax filing online The items are listed in alphabetical order. Free state and federal tax filing online This list does not include all possible medical expenses. Free state and federal 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 state and federal tax filing online Abortion You can include in medical expenses the amount you pay for a legal abortion. Free state and federal tax filing online Acupuncture You can include in medical expenses the amount you pay for acupuncture. Free state and federal tax filing online Alcoholism You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for alcohol addiction. Free state and federal tax filing online This includes meals and lodging provided by the center during treatment. Free state and federal tax filing online 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 state and federal tax filing online Ambulance You can include in medical expenses amounts you pay for ambulance service. Free state and federal tax filing online Annual Physical Examination See Physical Examination , later. Free state and federal tax filing online Artificial Limb You can include in medical expenses the amount you pay for an artificial limb. Free state and federal tax filing online Artificial Teeth You can include in medical expenses the amount you pay for artificial teeth. Free state and federal tax filing online Bandages You can include in medical expenses the cost of medical supplies such as bandages. Free state and federal tax filing online Birth Control Pills You can include in medical expenses the amount you pay for birth control pills prescribed by a doctor. Free state and federal tax filing online Body Scan You can include in medical expenses the cost of an electronic body scan. Free state and federal tax filing online 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 state and federal tax filing online Breast Pumps and Supplies You can include in medical expenses the cost of breast pumps and supplies that assist lactation. Free state and federal tax filing online 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 state and federal tax filing online See Cosmetic Surgery , later. Free state and federal tax filing online 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 state and federal tax filing online The cost of permanent improvements that increase the value of your property may be partly included as a medical expense. Free state and federal tax filing online The cost of the improvement is reduced by the increase in the value of your property. Free state and federal tax filing online The difference is a medical expense. Free state and federal tax filing online If the value of your property is not increased by the improvement, the entire cost is included as a medical expense. Free state and federal tax filing online 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 state and federal tax filing online These improvements include, but are not limited to, the following items. Free state and federal tax filing online Constructing entrance or exit ramps for your home. Free state and federal tax filing online Widening doorways at entrances or exits to your home. Free state and federal tax filing online Widening or otherwise modifying hallways and interior doorways. Free state and federal tax filing online Installing railings, support bars, or other modifications to bathrooms. Free state and federal tax filing online Lowering or modifying kitchen cabinets and equipment. Free state and federal tax filing online Moving or modifying electrical outlets and fixtures. Free state and federal tax filing online Installing porch lifts and other forms of lifts (but elevators generally add value to the house). Free state and federal tax filing online Modifying fire alarms, smoke detectors, and other warning systems. Free state and federal tax filing online Modifying stairways. Free state and federal tax filing online Adding handrails or grab bars anywhere (whether or not in bathrooms). Free state and federal tax filing online Modifying hardware on doors. Free state and federal tax filing online Modifying areas in front of entrance and exit doorways. Free state and federal tax filing online Grading the ground to provide access to the residence. Free state and federal tax filing online Only reasonable costs to accommodate a home to a disabled condition are considered medical care. Free state and federal tax filing online Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. Free state and federal tax filing online Capital expense worksheet. Free state and federal tax filing online   Use Worksheet A to figure the amount of your capital expense to include in your medical expenses. Free state and federal tax filing online Worksheet A. Free state and federal tax filing online Capital Expense Worksheet Instructions: Use this worksheet to figure the amount, if any, of your medical expenses due to a home improvement. Free state and federal tax filing online 1. Free state and federal tax filing online Enter the amount you paid for the home improvement 1. Free state and federal tax filing online   2. Free state and federal tax filing online Enter the value of your home immediately after the improvement 2. Free state and federal tax filing online       3. Free state and federal tax filing online Enter the value of your home immediately before the improvement 3. Free state and federal tax filing online       4. Free state and federal tax filing online Subtract line 3 from line 2. Free state and federal tax filing online This is the increase in the value of your home due to the improvement 4. Free state and federal tax filing online     • If line 4 is more than or equal to line 1, you have no medical expenses due to the home improvement; stop here. Free state and federal tax filing online       • If line 4 is less than line 1, go to line 5. Free state and federal tax filing online     5. Free state and federal tax filing online Subtract line 4 from line 1. Free state and federal tax filing online These are your medical expenses due to the home improvement 5. Free state and federal tax filing online   Operation and upkeep. Free state and federal tax filing online   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 state and federal tax filing online This rule applies even if none or only part of the original cost of the capital asset qualified as a medical care expense. Free state and federal tax filing online Improvements to property rented by a person with a disability. Free state and federal tax filing online   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 state and federal tax filing online Example. Free state and federal tax filing online John has arthritis and a heart condition. Free state and federal tax filing online He cannot climb stairs or get into a bathtub. Free state and federal tax filing online On his doctor's advice, he installs a bathroom with a shower stall on the first floor of his two-story rented house. Free state and federal tax filing online The landlord did not pay any of the cost of buying and installing the special plumbing and did not lower the rent. Free state and federal tax filing online John can include in medical expenses the entire amount he paid. Free state and federal tax filing online 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 state and federal tax filing online Special design. Free state and federal tax filing online   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 state and federal tax filing online Cost of operation. Free state and federal tax filing online   The includible costs of using a car for medical reasons are explained under Transportation , later. Free state and federal tax filing online Chiropractor You can include in medical expenses fees you pay to a chiropractor for medical care. Free state and federal tax filing online Christian Science Practitioner You can include in medical expenses fees you pay to Christian Science practitioners for medical care. Free state and federal tax filing online Contact Lenses You can include in medical expenses amounts you pay for contact lenses needed for medical reasons. Free state and federal tax filing online You can also include the cost of equipment and materials required for using contact lenses, such as saline solution and enzyme cleaner. Free state and federal tax filing online See Eyeglasses and Eye Surgery , later. Free state and federal tax filing online Crutches You can include in medical expenses the amount you pay to buy or rent crutches. Free state and federal tax filing online Dental Treatment You can include in medical expenses the amounts you pay for the prevention and alleviation of dental disease. Free state and federal tax filing online 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 state and federal tax filing online 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 state and federal tax filing online But see Teeth Whitening under What Expenses Are Not Includible, later. Free state and federal tax filing online Diagnostic Devices You can include in medical expenses the cost of devices used in diagnosing and treating illness and disease. Free state and federal tax filing online Example. Free state and federal tax filing online You have diabetes and use a blood sugar test kit to monitor your blood sugar level. Free state and federal tax filing online You can include the cost of the blood sugar test kit in your medical expenses. Free state and federal 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 state and federal tax filing online (See Publication 503, Child and Dependent Care Expenses. Free state and federal 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 state and federal tax filing online Drug Addiction You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for drug addiction. Free state and federal tax filing online This includes meals and lodging at the center during treatment. Free state and federal tax filing online Drugs See Medicines , later. Free state and federal tax filing online Eye Exam You can include in medical expenses the amount you pay for eye examinations. Free state and federal tax filing online Eyeglasses You can include in medical expenses amounts you pay for eyeglasses and contact lenses needed for medical reasons. Free state and federal tax filing online See Contact Lenses , earlier, for more information. Free state and federal tax filing online 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 state and federal tax filing online Fertility Enhancement You can include in medical expenses the cost of the following procedures to overcome an inability to have children. Free state and federal tax filing online Procedures such as in vitro fertilization (including temporary storage of eggs or sperm). Free state and federal tax filing online Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children. Free state and federal tax filing online Founder's Fee See Lifetime Care—Advance Payments , later. Free state and federal tax filing online 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 state and federal tax filing online 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 state and federal tax filing online 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 state and federal tax filing online 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 state and federal tax filing online These amounts are treated as medical insurance premiums. Free state and federal tax filing online See Insurance Premiums , later. Free state and federal tax filing online Hearing Aids You can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it. Free state and federal tax filing online Home Care See Nursing Services , later. Free state and federal tax filing online Home Improvements See Capital Expenses , earlier. Free state and federal tax filing online 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 state and federal tax filing online This includes amounts paid for meals and lodging. Free state and federal tax filing online Also see Lodging , later. Free state and federal tax filing online Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Free state and federal 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 state and federal tax filing online See Qualified Long-Term Care Insurance Contracts under Long-Term Care, later. Free state and federal 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 state and federal 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 state and federal tax filing online Health coverage tax credit. Free state and federal tax filing online   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 state and federal tax filing online 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 state and federal tax filing online S. Free state and federal tax filing online Treasury–HCTC,” or Any health coverage tax credit advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Free state and federal tax filing online 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 state and federal tax filing online 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 state and federal tax filing online Example. Free state and federal tax filing online You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. Free state and federal tax filing online Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. Free state and federal 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 state and federal tax filing online Long-term care services. Free state and federal 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 state and federal tax filing online This amount will be reported as wages on your Form W-2. Free state and federal tax filing online Retired public safety officers. Free state and federal tax filing online   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 state and federal tax filing online This applies only to distributions that would otherwise be included in income. Free state and federal tax filing online Health reimbursement arrangement (HRA). Free state and federal 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 state and federal tax filing online This is because an HRA is funded solely by the employer. Free state and federal tax filing online 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 state and federal tax filing online The payroll tax paid for Medicare A is not a medical expense. Free state and federal 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 state and federal tax filing online In this situation you can include the premiums you paid for Medicare A as a medical expense. Free state and federal tax filing online Medicare B Medicare B is a supplemental medical insurance. Free state and federal tax filing online Premiums you pay for Medicare B are a medical expense. Free state and federal tax filing online Check the information you received from the Social Security Administration to find out your premium. Free state and federal tax filing online Medicare D Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. Free state and federal tax filing online You can include as a medical expense premiums you pay for Medicare D. Free state and federal tax filing online 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 state and federal tax filing online 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 state and federal 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 state and federal tax filing online You can include this cost of continuing participation in the health plan as a medical expense. Free state and federal 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 state and federal tax filing online You cannot include this cost of continuing participation in that health plan as a medical expense. Free state and federal tax filing online 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 state and federal tax filing online , 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 state and federal tax filing online Taxes imposed by any governmental unit, such as Medicare taxes, are not insurance premiums. Free state and federal tax filing online Coverage for nondependents. Free state and federal tax filing online   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 state and federal tax filing online 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 state and federal tax filing online  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 state and federal tax filing online 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 state and federal tax filing online Laboratory Fees You can include in medical expenses the amounts you pay for laboratory fees that are part of medical care. Free state and federal tax filing online Lactation Expenses See Breast Pumps and Supplies , earlier. Free state and federal tax filing online 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 state and federal tax filing online These surfaces must be in poor repair (peeling or cracking) or within the child's reach. Free state and federal tax filing online The cost of repainting the scraped area is not a medical expense. Free state and federal tax filing online If, instead of removing the paint, you cover the area with wallboard or paneling, treat these items as capital expenses. Free state and federal tax filing online See Capital Expenses , earlier. Free state and federal tax filing online Do not include the cost of painting the wallboard as a medical expense. Free state and federal tax filing online Learning Disability See Special Education , later. Free state and federal tax filing online Legal Fees You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. Free state and federal tax filing online 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 state and federal tax filing online 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 state and federal tax filing online The part of the payment you include is the amount properly allocable to medical care. Free state and federal tax filing online 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 state and federal tax filing online You can use a statement from the retirement home to prove the amount properly allocable to medical care. Free state and federal tax filing online The statement must be based either on the home's prior experience or on information from a comparable home. Free state and federal tax filing online Dependents with disabilities. Free state and federal tax filing online   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 state and federal tax filing online The payments must be a condition for the institution's future acceptance of your child and must not be refundable. Free state and federal tax filing online Payments for future medical care. Free state and federal tax filing online   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 state and federal tax filing online 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 state and federal tax filing online 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 state and federal tax filing online See Nursing Home , later. Free state and federal 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 state and federal tax filing online You can include the cost of such lodging while away from home if all of the following requirements are met. Free state and federal tax filing online The lodging is primarily for and essential to medical care. Free state and federal 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 state and federal tax filing online The lodging is not lavish or extravagant under the circumstances. Free state and federal tax filing online There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Free state and federal tax filing online The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. Free state and federal tax filing online You can include lodging for a person traveling with the person receiving the medical care. Free state and federal 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 state and federal tax filing online Meals are not included. Free state and federal tax filing online 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 state and federal tax filing online 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 state and federal tax filing online 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 state and federal tax filing online Chronically ill individual. Free state and federal tax filing online   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 state and federal tax filing online 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 state and federal tax filing online Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Free state and federal tax filing online He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Free state and federal tax filing online Maintenance and personal care services. Free state and federal tax filing online    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 state and federal tax filing online 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 state and federal tax filing online 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 state and federal tax filing online The amount of qualified long-term care premiums you can include is limited. Free state and federal tax filing online You can include the following as medical expenses on Schedule A (Form 1040). Free state and federal tax filing online Qualified long-term care premiums up to the following amounts. Free state and federal tax filing online Age 40 or under – $360. Free state and federal tax filing online Age 41 to 50 – $680. Free state and federal tax filing online Age 51 to 60 – $1,360. Free state and federal tax filing online Age 61 to 70 – $3,640. Free state and federal tax filing online Age 71 or over – $4,550. Free state and federal tax filing online Unreimbursed expenses for qualified long-term care services. Free state and federal tax filing online Note. Free state and federal tax filing online The limit on premiums is for each person. Free state and federal tax filing online 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 state and federal tax filing online 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 state and federal tax filing online You cannot include in medical expenses the cost of meals that are not part of inpatient care. Free state and federal tax filing online Also see Weight-Loss Program and Nutritional Supplements , later. Free state and federal tax filing online 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 state and federal tax filing online The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent. Free state and federal tax filing online The majority of the time spent at the conference must be spent attending sessions on medical information. Free state and federal tax filing online The cost of meals and lodging while attending the conference is not deductible as a medical expense. Free state and federal tax filing online 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 state and federal tax filing online Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. Free state and federal tax filing online A prescribed drug is one that requires a prescription by a doctor for its use by an individual. Free state and federal tax filing online You can also include amounts you pay for insulin. Free state and federal tax filing online Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Free state and federal tax filing online Imported medicines and drugs. Free state and federal tax filing online   If you imported medicines or drugs from other countries, see Medicines and Drugs From Other Countries , under What Expenses Are Not Includible, later. Free state and federal tax filing online 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 state and federal 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 state and federal tax filing online Do not include the cost of meals and lodging if the reason for being in the home is personal. Free state and federal tax filing online You can, however, include in medical expenses the part of the cost that is for medical or nursing care. Free state and federal tax filing online Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. Free state and federal tax filing online The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. Free state and federal tax filing online 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 state and federal tax filing online These services can be provided in your home or another care facility. Free state and federal tax filing online Generally, only the amount spent for nursing services is a medical expense. Free state and federal tax filing online 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 state and federal tax filing online For example, because of your medical condition you pay a visiting nurse $300 per week for medical and household services. Free state and federal tax filing online She spends 10% of her time doing household services such as washing dishes and laundry. Free state and federal tax filing online You can include only $270 per week as medical expenses. Free state and federal tax filing online The $30 (10% × $300) allocated to household services cannot be included. Free state and federal tax filing online However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Free state and federal tax filing online See Maintenance and personal care services under Long-Term Care, earlier. Free state and federal tax filing online 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 state and federal tax filing online See Publication 503. Free state and federal tax filing online You can also include in medical expenses part of the amount you pay for that attendant's meals. Free state and federal tax filing online Divide the food expense among the household members to find the cost of the attendant's food. Free state and federal tax filing online Then divide that cost in the same manner as in the preceding paragraph. Free state and federal tax filing online 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 state and federal tax filing online This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. Free state and federal tax filing online Employment taxes. Free state and federal tax filing online   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 state and federal tax filing online 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 state and federal tax filing online For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. Free state and federal tax filing online Operations You can include in medical expenses amounts you pay for legal operations that are not for unnecessary cosmetic surgery. Free state and federal tax filing online See Cosmetic Surgery under What Expenses Are Not Includible, later. Free state and federal tax filing online Optometrist See Eyeglasses , earlier. Free state and federal tax filing online Organ Donors See Transplants , later. Free state and federal tax filing online Osteopath You can include in medical expenses amounts you pay to an osteopath for medical care. Free state and federal tax filing online 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 state and federal tax filing online Physical Examination You can include in medical expenses the amount you pay for an annual physical examination and diagnostic tests by a physician. Free state and federal tax filing online You do not have to be ill at the time of the examination. Free state and federal tax filing online 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 state and federal tax filing online Prosthesis See Artificial Limb and Breast Reconstruction Surgery , earlier. Free state and federal tax filing online Psychiatric Care You can include in medical expenses amounts you pay for psychiatric care. Free state and federal tax filing online This includes the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care. Free state and federal tax filing online See Psychoanalysis, next, and Transportation , later. Free state and federal tax filing online Psychoanalysis You can include in medical expenses payments for psychoanalysis. Free state and federal tax filing online However, you cannot include payments for psychoanalysis that is part of required training to be a psychoanalyst. Free state and federal tax filing online Psychologist You can include in medical expenses amounts you pay to a psychologist for medical care. Free state and federal tax filing online 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 state and federal tax filing online 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 state and federal tax filing online A doctor must recommend that the child attend the school. Free state and federal tax filing online 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 state and federal tax filing online 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 state and federal tax filing online 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 state and federal tax filing online Also see Vasectomy , later. Free state and federal tax filing online Stop-Smoking Programs You can include in medical expenses amounts you pay for a program to stop smoking. Free state and federal tax filing online 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 state and federal tax filing online Surgery See Operations , earlier. Free state and federal tax filing online 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 state and federal tax filing online This includes teletypewriter (TTY) and telecommunications device for the deaf (TDD) equipment. Free state and federal tax filing online You can also include the cost of repairing the equipment. Free state and federal tax filing online 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 state and federal tax filing online This may be the cost of an adapter that attaches to a regular set. Free state and federal tax filing online 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 state and federal tax filing online Therapy You can include in medical expenses amounts you pay for therapy received as medical treatment. Free state and federal tax filing online 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 state and federal tax filing online This includes transportation. Free state and federal tax filing online You can include any expenses you pay for the medical care of a donor in connection with the donating of an organ. Free state and federal tax filing online This includes transportation. Free state and federal tax filing online Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Free state and federal 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 state and federal tax filing online Car expenses. Free state and federal tax filing online   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. Free state and federal tax filing online You cannot include depreciation, insurance, general repair, or maintenance expenses. Free state and federal 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 a mile. Free state and federal tax filing online    You can also include parking fees and tolls. Free state and federal tax filing online You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate. Free state and federal tax filing online Example. Free state and federal tax filing online In 2013, Bill Jones drove 2,800 miles for medical reasons. Free state and federal tax filing online He spent $500 for gas, $30 for oil, and $100 for tolls and parking. Free state and federal 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 state and federal tax filing online He figures the actual expenses first. Free state and federal 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 state and federal tax filing online He then figures the standard mileage amount. Free state and federal tax filing online He multiplies 2,800 miles by 24 cents a mile for a total of $672. Free state and federal tax filing online He then adds the $100 tolls and parking for a total of $772. Free state and federal 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 state and federal tax filing online Transportation expenses you cannot include. Free state and federal tax filing online    You cannot include in medical expenses the cost of transportation in the following situations. Free state and federal tax filing online Going to and from work, even if your condition requires an unusual means of transportation. Free state and federal tax filing online Travel for purely personal reasons to another city for an operation or other medical care. Free state and federal tax filing online Travel that is merely for the general improvement of one's health. Free state and federal tax filing online The costs of operating a specially equipped car for other than medical reasons. Free state and federal tax filing online 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 state and federal tax filing online You may be able to include up to $50 for each night for each person. Free state and federal tax filing online You can include lodging for a person traveling with the person receiving the medical care. Free state and federal 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 state and federal tax filing online Meals are not included. Free state and federal tax filing online See Lodging , earlier. Free state and federal tax filing online 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 state and federal tax filing online However, see Medical Conferences , earlier. Free state and federal tax filing online Tuition Under special circumstances, you can include charges for tuition in medical expenses. Free state and federal tax filing online See Special Education , earlier. Free state and federal tax filing online 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 state and federal tax filing online Vasectomy You can include in medical expenses the amount you pay for a vasectomy. Free state and federal tax filing online Vision Correction Surgery See Eye Surgery , earlier. Free state and federal tax filing online 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 state and federal tax filing online This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings. Free state and federal tax filing online 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 state and federal tax filing online 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 state and federal tax filing online 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 state and federal tax filing online 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 state and federal tax filing online See also Weight-Loss Program under What Expenses Are Not Includible, later. Free state and federal tax filing online 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 state and federal tax filing online The cost of operating and maintaining the wheelchair is also a medical expense. Free state and federal tax filing online 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 state and federal tax filing online X-ray You can include in medical expenses amounts you pay for X-rays for medical reasons. Free state and federal tax filing online What Expenses Are Not Includible? Following is a list of some items that you cannot include in figuring your medical expense deduction. Free state and federal tax filing online The items are listed in alphabetical order. Free state and federal tax filing online 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 state and federal tax filing online Also, any expense allowed as a childcare credit cannot be treated as an expense paid for medical care. Free state and federal tax filing online Controlled Substances You cannot include in medical expenses amounts you pay for controlled substances (such as marijuana, laetrile, etc. Free state and federal tax filing online ), even if such substances are legalized by state law. Free state and federal tax filing online Such substances are not legal under federal law and cannot be included in medical expenses. Free state and federal tax filing online Cosmetic Surgery Generally, you cannot include in medical expenses the amount you pay for unnecessary cosmetic surgery. Free state and federal tax filing online 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 state and federal tax filing online 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 state and federal tax filing online 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 state and federal tax filing online Example. Free state and federal tax filing online An individual undergoes surgery that removes a breast as part of treatment for cancer. Free state and federal tax filing online She pays a surgeon to reconstruct the breast. Free state and federal tax filing online The surgery to reconstruct the breast corrects a deformity directly related to the disease. Free state and federal tax filing online The cost of the surgery is includible in her medical expenses. Free state and federal tax filing online Dancing Lessons You cannot include in medical expenses the cost of dancing lessons, swimming lessons, etc. Free state and federal tax filing online , even if they are recommended by a doctor, if they are only for the improvement of general health. Free state and federal tax filing online 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 state and federal tax filing online Electrolysis or Hair Removal See Cosmetic Surgery , earlier. Free state and federal tax filing online 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 state and federal tax filing online Funeral Expenses You cannot include in medical expenses amounts you pay for funerals. Free state and federal tax filing online 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 state and federal tax filing online 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 state and federal tax filing online Hair Transplant See Cosmetic Surgery , earlier. Free state and federal tax filing online 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 state and federal tax filing online You cannot include in medical expenses the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. Free state and federal tax filing online 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 state and federal tax filing online For more information, see Health Coverage Tax Credit , later. Free state and federal tax filing online Health Savings Accounts You cannot include in medical expenses any payment or distribution for medical expenses out of a health savings account. Free state and federal tax filing online Contributions to health savings accounts are deducted separately. Free state and federal tax filing online See Publication 969. Free state and federal tax filing online Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. Free state and federal tax filing online This is a personal expense that is not deductible. Free state and federal tax filing online However, you may be able to include certain expenses paid to a person providing nursing-type services. Free state and federal tax filing online For more information, see Nursing Services , earlier under What Medical Expenses Are Includible. Free state and federal tax filing online Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Free state and federal tax filing online For more information, see Long-Term Care , earlier under What Medical Expenses Are Includible. Free state and federal tax filing online 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 state and federal tax filing online Insurance Premiums See Insurance Premiums under What Medical Expenses Are Includible, earlier. Free state and federal tax filing online Maternity Clothes You cannot include in medical expenses amounts you pay for maternity clothes. Free state and federal tax filing online Medical Savings Account (MSA) You cannot include in medical expenses amounts you contribute to an Archer MSA. Free state and federal tax filing online You cannot include expenses you pay for with a tax-free distribution from your Archer MSA. Free state and federal tax filing online You also cannot use other funds equal to the amount of the distribution and include the expenses. Free state and federal tax filing online For more information on Archer MSAs, see Publication 969. Free state and federal tax filing online 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 state and federal tax filing online You can only include the cost of a drug that was imported legally. Free state and federal tax filing online For example, you can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals. Free state and federal tax filing online 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 state and federal tax filing online Nonprescription Drugs and Medicines Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Free state and federal tax filing online Example. Free state and federal tax filing online Your doctor recommends that you take aspirin. Free state and federal tax filing online Because aspirin is a drug that does not require a physician's prescription, you cannot include its cost in your medical expenses. Free state and federal tax filing online Nutritional Supplements You cannot include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. Free state and federal tax filing online unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. Free state and federal tax filing online Otherwise, these items are taken to maintain your ordinary good health, and are not for medical care. Free state and federal tax filing online 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 state and federal tax filing online For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense. Free state and federal tax filing online 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 state and federal tax filing online 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 state and federal tax filing online (See Braille Books and Magazines under What Medical Expenses Are Includible, earlier. Free state and federal tax filing online ) Swimming Lessons See Dancing Lessons , earlier. Free state and federal tax filing online Teeth Whitening You cannot include in medical expenses amounts paid to whiten teeth. Free state and federal tax filing online See Cosmetic Surgery , earlier. Free state and federal tax filing online 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 state and federal tax filing online 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 state and federal tax filing online 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 state and federal tax filing online 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 state and federal tax filing online Also, you cannot include membership dues in a gym, health club, or spa. Free state and federal tax filing online 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 state and federal tax filing online See Weight-Loss Program under What Medical Expenses Are Includible, earlier. Free state and federal tax filing online 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 state and federal 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 state and federal tax filing online This includes payments from Medicare. Free state and federal tax filing online 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 state and federal tax filing online Example. Free state and federal tax filing online You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. Free state and federal tax filing online The insurance you receive for the hospital and doctors' bills is more than their charges. Free state and federal 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 state and federal tax filing online Health reimbursement arrange
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Understanding your CP2501 Notice

You need to contact us. We've received information not reported on your tax return.


What you need to do

  • Read your notice carefully — it explains the information we received.
  • Complete the notice's response form whether or not the information is right or wrong.

You may want to...

  • Contact the business or person reporting the information if it is wrong. Ask them to correct it.
  • Order a transcript of your return.
  • Make sure your earlier returns don't have the same mistake.
  • Fill out the section on the response form to allow someone (such as an accountant) to contact us on your behalf.
  • Contact us with any unanswered questions you have.
  • Keep a copy of your notice for your files.

Answers to Common Questions

Is the notice a bill?
No. It informs you about the information we've received.

What do I need to do?
Complete the notice's response form.

What do I do if the information is wrong?
The response form has instructions on what to do if the new information is wrong. You also may want to contact whoever reported the information and ask them to correct it.

I want to check a copy of my original return. I don't have one. How can I get one?
You can order a transcript of your return. You also can get one by completing and sending us a Form 4506-T, Request for Transcript of Tax Return.

I don't want a transcript of my return. I want a copy. How can I get one?
Did an accountant or some other person prepare your return? You could ask them for a copy.

I can't get a copy of my return from a tax preparer. How else can I get a copy of it?
You can get a copy of your return by completing and sending us a Form 4506, Request for Copy of Tax Return. We charge a fee for return requests.

The information is wrong because someone else is using my name and Social Security number. What can I do?
You can visit our Identity theft information to find out more about what you can do. You also should call us and let us know.

Why did it take you so long to contact me about this matter?
Our computer systems match the information you report on your tax return with information reported by employers, banks, businesses, and others. This matching takes several months to complete.


Tips for next year

You can avoid future problems by:

  • keeping accurate and full records
  • waiting until you get all of your income statements to file your tax return
  • checking the records you get from your employer, mortgage company, bank, or other sources of income (W-2s, 1098s, 1099s, etc.) to make sure they're correct
  • including all your income on your tax return
  • following the instructions on how to report income, expenses and deductions
  • filing an amended tax return for any information you receive after you've filed your return

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about how to file electronically.

Page Last Reviewed or Updated: 28-Feb-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 State And Federal Tax Filing Online

Free state and federal tax filing online Part One -   The Income Tax Return The four chapters in this part provide basic information on the tax system. Free state and federal tax filing online They take you through the first steps of filling out a tax return—such as deciding what your filing status is, how many exemptions you can take, and what form to file. Free state and federal tax filing online They also discuss recordkeeping requirements, IRS e-file (electronic filing), certain penalties, and the two methods used to pay tax during the year: withholding and estimated tax. Free state and federal tax filing online Table of Contents 1. Free state and federal tax filing online   Filing InformationWhat's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. Free state and federal tax filing online Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft 2. Free state and federal tax filing online   Filing StatusWhat's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. Free state and federal tax filing online Divorce and remarriage. Free state and federal tax filing online Annulled marriages. Free state and federal tax filing online Head of household or qualifying widow(er) with dependent child. Free state and federal tax filing online Considered married. Free state and federal tax filing online Same-sex marriage. Free state and federal tax filing online Spouse died during the year. Free state and federal tax filing online Married persons living apart. Free state and federal tax filing online Single Married Filing JointlyFiling a Joint Return Married Filing SeparatelySpecial Rules Head of HouseholdConsidered Unmarried Keeping Up a Home Qualifying Person Qualifying Widow(er) With Dependent Child 3. Free state and federal tax filing online   Personal Exemptions and DependentsWhat's New Introduction Useful Items - You may want to see: ExemptionsPersonal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. Free state and federal tax filing online Taxpayer identification numbers for aliens. Free state and federal tax filing online Taxpayer identification numbers for adoptees. Free state and federal tax filing online 4. Free state and federal tax filing online   Tax Withholding and Estimated TaxWhat's New for 2014 Reminders Introduction Useful Items - You may want to see: Tax Withholding for 2014Salaries and Wages Tips Taxable Fringe Benefits Sick Pay Pensions and Annuities Gambling Winnings Unemployment Compensation Federal Payments Backup Withholding Estimated Tax for 2014Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated Tax How To Figure Estimated Tax When To Pay Estimated Tax How To Figure Each Payment How To Pay Estimated Tax Credit for Withholding and Estimated Tax for 2013Withholding Estimated Tax Underpayment Penalty for 2013 Prev  Up  Next   Home   More Online Publications