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Free tax preperation 10. Free tax preperation   Self-Employment (SE) Tax Table of Contents Who Must Pay SE Tax?Special Rules and Exceptions Figuring Earnings Subject to SE Tax Farm Optional Method Using Both Optional Methods Reporting Self-Employment Tax The SE tax rules apply no matter how old you are and even if you are already receiving social security and Medicare benefits. Free tax preperation Who Must Pay SE Tax? Generally, you must pay SE tax and file Schedule SE (Form 1040) if your net earnings from self-employment were $400 or more. Free tax preperation Use Schedule SE to figure net earnings from self-employment. Free tax preperation Sole proprietor or independent contractor. Free tax preperation   If you are self-employed as a sole proprietor or independent contractor, you generally use Schedule C or C-EZ (Form 1040) to figure your earnings subject to SE tax. Free tax preperation SE tax rate. Free tax preperation    For 2013, the SE tax rate on net earnings is 15. Free tax preperation 3% (12. Free tax preperation 4% social security tax plus 2. Free tax preperation 9% Medicare tax). Free tax preperation Maximum earnings subject to self-employment tax. Free tax preperation    Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. Free tax preperation 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. Free tax preperation   All of your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. Free tax preperation 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. Free tax preperation   If your wages and tips are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. Free tax preperation 4% social security part of the SE tax on any of your net earnings. Free tax preperation However, you must pay the 2. Free tax preperation 9% Medicare part of the SE tax on all your net earnings. Free tax preperation Special Rules and Exceptions Aliens. Free tax preperation   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. Free tax preperation S. Free tax preperation citizens. Free tax preperation Nonresident aliens are not subject to SE tax unless an international social security agreement in effect determines that they are covered under the U. Free tax preperation S. Free tax preperation social security system. Free tax preperation However, residents of the Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are subject to self-employment tax, as they are considered U. Free tax preperation S. Free tax preperation residents for self-employment tax purposes. Free tax preperation For more information on aliens, see Publication 519, U. Free tax preperation S. Free tax preperation Tax Guide for Aliens. Free tax preperation Child employed by parent. Free tax preperation   You are not subject to SE tax if you are under age 18 and you are working for your father or mother. Free tax preperation Church employee. Free tax preperation    If you work for a church or a qualified church-controlled organization (other than as a minister or member of a religious order) that elected an exemption from social security and Medicare taxes, you are subject to SE tax if you receive $108. Free tax preperation 28 or more in wages from the church or organization. Free tax preperation For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Free tax preperation Fishing crew member. Free tax preperation   If you are a member of the crew on a boat that catches fish or other water life, your earnings are subject to SE tax if all the following conditions apply. Free tax preperation You do not get any pay for the work except your share of the catch or a share of the proceeds from the sale of the catch, unless the pay meets all the following conditions. Free tax preperation The pay is not more than $100 per trip. Free tax preperation The pay is received only if there is a minimum catch. Free tax preperation The pay is solely for additional duties (such as mate, engineer, or cook) for which additional cash pay is traditional in the fishing industry. Free tax preperation You get a share of the catch or a share of the proceeds from the sale of the catch. Free tax preperation Your share depends on the amount of the catch. Free tax preperation The boat's operating crew normally numbers fewer than 10 individuals. Free tax preperation (An operating crew is considered as normally made up of fewer than 10 if the average size of the crew on trips made during the last four calendar quarters is fewer than 10. Free tax preperation ) Notary public. Free tax preperation   Fees you receive for services you perform as a notary public are reported on Schedule C or C-EZ but are not subject to self-employment tax (see the Instructions for Schedule SE (Form 1040)). Free tax preperation State or local government employee. Free tax preperation   You are subject to SE tax if you are an employee of a state or local government, are paid solely on a fee basis, and your services are not covered under a federal-state social security agreement. Free tax preperation Foreign government or international organization employee. Free tax preperation   You are subject to SE tax if both the following conditions are true. Free tax preperation You are a U. Free tax preperation S. Free tax preperation citizen employed in the United States, Puerto Rico, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands by: A foreign government, A wholly-owned agency of a foreign government, or An international organization. Free tax preperation Your employer is not required to withhold social security and Medicare taxes from your wages. Free tax preperation U. Free tax preperation S. Free tax preperation citizen or resident alien residing abroad. Free tax preperation    If you are a self-employed U. Free tax preperation S. Free tax preperation citizen or resident alien living outside the United States, in most cases you must pay SE tax. Free tax preperation Do not reduce your foreign earnings from self-employment by your foreign earned income exclusion. Free tax preperation Exception. Free tax preperation    The United States has social security agreements with many countries to eliminate double taxation under two social security systems. Free tax preperation Under these agreements, you generally must only pay social security and Medicare taxes to the country in which you live. Free tax preperation The country to which you must pay the tax will issue a certificate which serves as proof of exemption from social security tax in the other country. Free tax preperation   For more information, see the Instructions for Schedule SE (Form 1040). Free tax preperation More Than One Business If you have earnings subject to SE tax from more than one trade, business, or profession, you must combine the net profit (or loss) from each to determine your total earnings subject to SE tax. Free tax preperation A loss from one business reduces your profit from another business. Free tax preperation Community Property Income If any of the income from a trade or business, other than a partnership, is community property income under state law, it is included in the earnings subject to SE tax of the spouse carrying on the trade or business. Free tax preperation Gain or Loss Do not include in earnings subject to SE tax a gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers. Free tax preperation It does not matter whether the disposition is a sale, exchange, or an involuntary conversion. Free tax preperation Lost Income Payments If you are self-employed and reduce or stop your business activities, any payment you receive from insurance or other sources for the lost business income is included in earnings subject to SE tax. Free tax preperation If you are not working when you receive the payment, it still relates to your business and is included in earnings subject to SE tax, even though your business is temporarily inactive. Free tax preperation Figuring Earnings Subject to SE Tax Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. Free tax preperation The regular method. Free tax preperation The nonfarm optional method. Free tax preperation The farm optional method. Free tax preperation You must use the regular method unless you are eligible to use one or both of the optional methods. Free tax preperation Why use an optional method?    You may want to use the optional methods (discussed later) when you have a loss or a small net profit and any one of the following applies. Free tax preperation You want to receive credit for social security benefit coverage. Free tax preperation You incurred child or dependent care expenses for which you could claim a credit. Free tax preperation (An optional method may increase your earned income, which could increase your credit. Free tax preperation ) You are entitled to the earned income credit. Free tax preperation (An optional method may increase your earned income, which could increase your credit. Free tax preperation ) You are entitled to the additional child tax credit. Free tax preperation (An optional method may increase your earned income, which could increase your credit. Free tax preperation ) Effects of using an optional method. Free tax preperation   Using an optional method could increase your SE tax. Free tax preperation Paying more SE tax could result in your getting higher benefits when you retire. Free tax preperation   If you use either or both optional methods, you must figure and pay the SE tax due under these methods even if you would have had a smaller tax or no tax using the regular method. Free tax preperation   The optional methods may be used only to figure your SE tax. Free tax preperation To figure your income tax, include your actual earnings in gross income, regardless of which method you use to determine SE tax. Free tax preperation Regular Method Multiply your total earnings subject to SE tax by 92. Free tax preperation 35% (. Free tax preperation 9235) to get your net earnings under the regular method. Free tax preperation See Short Schedule SE, line 4, or Long Schedule SE, line 4a. Free tax preperation Net earnings figured using the regular method are also called actual net earnings. Free tax preperation Nonfarm Optional Method Use the nonfarm optional method only for earnings that do not come from farming. Free tax preperation You may use this method if you meet all the following tests. Free tax preperation You are self-employed on a regular basis. Free tax preperation This means that your actual net earnings from self-employment were $400 or more in at least 2 of the 3 tax years before the one for which you use this method. Free tax preperation The net earnings can be from either farm or nonfarm earnings or both. Free tax preperation You have used this method less than 5 years. Free tax preperation (There is a 5-year lifetime limit. Free tax preperation ) The years do not have to be one after another. Free tax preperation Your net nonfarm profits were: Less than $5,024, and Less than 72. Free tax preperation 189% of your gross nonfarm income. Free tax preperation Net nonfarm profits. Free tax preperation   Net nonfarm profit generally is the total of the amounts from: Line 31, Schedule C (Form 1040), Line 3, Schedule C-EZ (Form 1040), Box 14, code A, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J1, Schedule K-1 (Form 1065-B). Free tax preperation   However, you may need to adjust the amount reported on Schedule K-1 if you are a general partner or if it is a loss. Free tax preperation Gross nonfarm income. Free tax preperation   Your gross nonfarm income generally is the total of the amounts from: Line 7, Schedule C (Form 1040), Line 1, Schedule C-EZ (Form 1040), Box 14, code C, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J2, Schedule K-1 (Form 1065-B). Free tax preperation Figuring Nonfarm Net Earnings If you meet the three tests explained earlier, use the following table to figure your net earnings from self-employment under the nonfarm optional method. Free tax preperation Table 10-1. Free tax preperation Figuring Nonfarm Net Earnings IF your gross nonfarm income is. Free tax preperation . Free tax preperation . Free tax preperation THEN your net earnings are equal to. Free tax preperation . Free tax preperation . Free tax preperation $6,960 or less Two-thirds of your gross nonfarm income. Free tax preperation More than $6,960 $4,640 Actual net earnings. Free tax preperation   Your actual net earnings are 92. Free tax preperation 35% of your total earnings subject to SE tax (that is, multiply total earnings subject to SE tax by 92. Free tax preperation 35% (. Free tax preperation 9235) to get actual net earnings). Free tax preperation Actual net earnings are equivalent to net earnings figured using the regular method. Free tax preperation Optional net earnings less than actual net earnings. Free tax preperation   You cannot use this method to report an amount less than your actual net earnings from self-employment. Free tax preperation Gross nonfarm income of $6,960 or less. Free tax preperation   The following examples illustrate how to figure net earnings when gross nonfarm income is $6,960 or less. Free tax preperation Example 1. Free tax preperation Net nonfarm profit less than $5,024 and less than 72. Free tax preperation 189% of gross nonfarm income. Free tax preperation Ann Green runs a craft business. Free tax preperation Her actual net earnings from self-employment were $800 in 2011 and $900 in 2012. Free tax preperation She meets the test for being self-employed on a regular basis. Free tax preperation She has used the nonfarm optional method less than 5 years. Free tax preperation Her gross income and net profit in 2013 are as follows: Gross nonfarm income $5,400 Net nonfarm profit $1,200 Ann's actual net earnings for 2013 are $1,108 ($1,200 × . Free tax preperation 9235). Free tax preperation Because her net profit is less than $5,024 and less than 72. Free tax preperation 189% of her gross income, she can use the nonfarm optional method to figure net earnings of $3,600 (2/3 × $5,400). Free tax preperation Because these net earnings are higher than her actual net earnings, she can report net earnings of $3,600 for 2013. Free tax preperation Example 2. Free tax preperation Net nonfarm profit less than $5,024 but not less than 72. Free tax preperation 189% of gross nonfarm income. Free tax preperation Assume that in Example 1 Ann's gross income is $1,000 and her net profit is $800. Free tax preperation She must use the regular method to figure her net earnings. Free tax preperation She cannot use the nonfarm optional method because her net profit is not less than 72. Free tax preperation 189% of her gross income. Free tax preperation Example 3. Free tax preperation Net loss from a nonfarm business. Free tax preperation Assume that in Example 1 Ann has a net loss of $700. Free tax preperation She can use the nonfarm optional method and report $3,600 (2/3 × $5,400) as her net earnings. Free tax preperation Example 4. Free tax preperation Nonfarm net earnings less than $400. Free tax preperation Assume that in Example 1 Ann has gross income of $525 and a net profit of $175. Free tax preperation In this situation, she would not pay any SE tax under either the regular method or the nonfarm optional method because her net earnings under both methods are less than $400. Free tax preperation Gross nonfarm income of more than $6,960. Free tax preperation   The following examples illustrate how to figure net earnings when gross nonfarm income is more than $6,960. Free tax preperation Example 1. Free tax preperation Net nonfarm profit less than $5,024 and less than 72. Free tax preperation 189% of gross nonfarm income. Free tax preperation John White runs an appliance repair shop. Free tax preperation His actual net earnings from self-employment were $10,500 in 2011 and $9,500 in 2012. Free tax preperation He meets the test for being self-employed on a regular basis. Free tax preperation He has used the nonfarm optional method less than 5 years. Free tax preperation His gross income and net profit in 2013 are as follows: Gross nonfarm income $12,000 Net nonfarm profit $1,200 John's actual net earnings for 2013 are $1,108 ($1,200 × . Free tax preperation 9235). Free tax preperation Because his net profit is less than $5,024 and less than 72. Free tax preperation 189% of his gross income, he can use the nonfarm optional method to figure net earnings of $4,640. Free tax preperation Because these net earnings are higher than his actual net earnings, he can report net earnings of $4,640 for 2013. Free tax preperation Example 2. Free tax preperation Net nonfarm profit not less than $5,024. Free tax preperation Assume that in Example 1 John's net profit is $5,400. Free tax preperation He must use the regular method. Free tax preperation He cannot use the nonfarm optional method because his net nonfarm profit is not less than $5,024. Free tax preperation Example 3. Free tax preperation Net loss from a nonfarm business. Free tax preperation Assume that in Example 1 John has a net loss of $700. Free tax preperation He can use the nonfarm optional method and report $4,640 as his net earnings from self-employment. Free tax preperation Farm Optional Method Use the farm optional method only for earnings from a farming business. Free tax preperation See Publication 225 for information about this method. Free tax preperation Using Both Optional Methods If you have both farm and nonfarm earnings, you may be able to use both optional methods to determine your net earnings from self-employment. Free tax preperation To figure your net earnings using both optional methods, you must: Figure your farm and nonfarm net earnings separately under each method. Free tax preperation Do not combine farm earnings with nonfarm earnings to figure your net earnings under either method. Free tax preperation Add the net earnings figured under each method to arrive at your total net earnings from self-employment. Free tax preperation You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. Free tax preperation If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. Free tax preperation Example. Free tax preperation You are a self-employed farmer. Free tax preperation You also operate a retail grocery store. Free tax preperation Your gross income, actual net earnings from self-employment, and optional farm and optional nonfarm net earnings from self-employment are shown in Table 10-2. Free tax preperation Table 10-2. Free tax preperation Example—Farm and Nonfarm Earnings Income and Earnings Farm Nonfarm Gross income $3,000 $6,000 Actual net earnings $900 $500 Optional net earnings (2/3 of gross income) $2,000 $4,000 Table 10-3 shows four methods or combinations of methods you can use to figure net earnings from self-employment using the farm and nonfarm gross income and actual net earnings shown in Table 10-2. Free tax preperation Method 1. Free tax preperation Using the regular method for both farm and nonfarm income. Free tax preperation Method 2. Free tax preperation Using the optional method for farm income and the regular method for nonfarm income. Free tax preperation Method 3. Free tax preperation Using the regular method for farm income and the optional method for nonfarm income. Free tax preperation Method 4. Free tax preperation Using the optional method for both farm and nonfarm income. Free tax preperation Note. Free tax preperation Actual net earnings is the same as net earnings figured using the regular method. Free tax preperation Table 10-3. Free tax preperation Example—Net Earnings Net Earnings 1 2 3 4 Actual  farm $ 900   $ 900   Optional  farm   $ 2,000   $ 2,000 Actual nonfarm $ 500 $ 500     Optional nonfarm     $4,000 $4,000 Amount you can report: $1,400 $2,500 $4,900 $4,640* *Limited to $4,640 because you used both optional methods. Free tax preperation Fiscal Year Filer If you use a tax year other than the calendar year, you must use the tax rate and maximum earnings limit in effect at the beginning of your tax year. Free tax preperation Even if the tax rate or maximum earnings limit changes during your tax year, continue to use the same rate and limit throughout your tax year. Free tax preperation Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. Free tax preperation Then enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. Free tax preperation Most taxpayers can use Section A—Short Schedule SE to figure their SE tax. Free tax preperation However, certain taxpayers must use Section B—Long Schedule SE. Free tax preperation If you have to pay SE tax, you must file Form 1040 (with Schedule SE attached) even if you do not otherwise have to file a federal income tax return. Free tax preperation Joint return. Free tax preperation   Even if you file a joint return, you cannot file a joint Schedule SE. Free tax preperation This is true whether one spouse or both spouses have earnings subject to SE tax. Free tax preperation If both of you have earnings subject to SE tax, each of you must complete a separate Schedule SE. Free tax preperation However, if one spouse uses the Short Schedule SE and the other spouse has to use the Long Schedule SE, both can use the same form. Free tax preperation Attach both schedules to the joint return. Free tax preperation More than one business. Free tax preperation   If you have more than one trade or business, you must combine the net profit (or loss) from each business to figure your SE tax. Free tax preperation A loss from one business will reduce your profit from another business. Free tax preperation File one Schedule SE showing the earnings from self-employment, but file a separate Schedule C, C-EZ, or F for each business. Free tax preperation Example. Free tax preperation You are the sole proprietor of two separate businesses. Free tax preperation You operate a restaurant that made a net profit of $25,000. Free tax preperation You also have a cabinetmaking business that had a net loss of $500. Free tax preperation You must file a Schedule C for the restaurant showing your net profit of $25,000 and another Schedule C for the cabinetmaking business showing your net loss of $500. Free tax preperation You file Schedule SE showing total earnings subject to SE tax of $24,500. Free tax preperation Prev  Up  Next   Home   More Online Publications
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The Free Tax Preperation

Free tax preperation Index A Abortion, Abortion Acupuncture, Acupuncture Adopted child's medical expenses, Adopted child. Free tax preperation AGI limitation, Introduction, Community property states. Free tax preperation Alcoholism, Alcoholism Ambulances, Ambulance Archer MSAs Health coverage tax credit, How To Take the Credit Medical expenses paid for decedent from, Decedent Artificial limbs, Artificial Limb Artificial teeth, Artificial Teeth Aspirin, Nonprescription Drugs and Medicines Assistance (see Tax help) Assisted living homes, Nursing Home Athletic club dues, Health Club Dues Automobiles (see Cars) B Baby sitting, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Bandages, Bandages Basis Medical equipment or property (Worksheet D), Worksheet D. Free tax preperation Adjusted Basis of Medical Equipment or Property Sold Birth control pills, Birth Control Pills Body scan, Body Scan Braille books and magazines, Braille Books and Magazines Breast pumps and supplies, Breast Pumps and Supplies Breast reconstruction surgery, Breast Reconstruction Surgery C Calculation of deduction, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Capital expenses, Capital Expenses Improvements to rented property, Improvements to property rented by a person with a disability. Free tax preperation Operation and upkeep, Operation and upkeep. Free tax preperation Worksheet A, Capital expense worksheet. Free tax preperation Cars, Car Out-of-pocket expenses, Car expenses. Free tax preperation Standard medical mileage rates, Car expenses. Free tax preperation Child care, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Children's medical expenses Adopted child, Adopted child. Free tax preperation Dependents, Dependent Chiropractor, Chiropractor Christian Scientist practitioner, Christian Science Practitioner Chronically ill persons, Chronically ill individual. Free tax preperation COBRA assistance Recapture of COBRA premium assistance, Worksheet F. Free tax preperation Recapture of COBRA Premium Assistance for Higher Income Taxpayers COBRA premium assistance, COBRA Premium Assistance Community property states, Community property states. Free tax preperation Computer banks to track medical information, Medical Information Plan Contact lenses, Contact Lenses Controlled substances, Controlled Substances Cosmetic surgery, Cosmetic Surgery Credit (see Health coverage tax credit) Crutches, Crutches D Dancing lessons, Dancing Lessons Decedent's medical expenses, Decedent, What if you pay medical expenses of a deceased spouse or dependent? Deductible amount, How Much of the Expenses Can You Deduct? Deductible expenses, Whose Medical Expenses Can You Include?, X-ray Definition of medical expenses Doctor, What Are Medical Expenses? Physician, What Are Medical Expenses? Dental treatment, Dental Treatment Artificial teeth, Artificial Teeth Teeth whitening, Teeth Whitening Dentures, Artificial Teeth Dependent's medical expenses Adopted child, Adopted child. Free tax preperation Multiple support agreement, Support claimed under a multiple support agreement. Free tax preperation Qualifying child, Dependent Qualifying relative, Dependent Dependents Disabled dependent care, Disabled Dependent Care Expenses, Dependents with disabilities. Free tax preperation Diagnostic devices, Diagnostic Devices Diaper services, Diaper Service Disabilities, persons with Dependent care expenses, Disabled Dependent Care Expenses, Dependents with disabilities. Free tax preperation Improvements to rented property, Improvements to property rented by a person with a disability. Free tax preperation Special education, Special Education Divorced taxpayers Medical expenses of child, Child of divorced or separated parents. Free tax preperation Drug addiction, Drug Addiction Drugs (see Medicines) Dues Health club, Health Club Dues E Education, special, Special Education Electrolysis, Cosmetic Surgery Employer-sponsored health insurance plans, Employer-Sponsored Health Insurance Plan Employment taxes, Employment taxes. Free tax preperation Excluded expenses Insurance premiums, Insurance Premiums You Cannot Include Eye surgery, Eye Surgery Eyeglasses, Eyeglasses F Fertility enhancement Eggs, temporary storage of, Fertility Enhancement Fertility, Fertility Enhancement In vitro fertilization, Fertility Enhancement Figuring the deduction, How Do You Figure and Report the Deduction on Your Tax Return? Final return for decedent Medical expenses paid, Decedent Flexible spending account, Flexible Spending Account Food (see Weight-loss programs) Form 1040 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule A Impairment-related work expenses, Where to report. Free tax preperation Medical and dental expenses, Introduction, What Tax Form Do You Use? Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule C Impairment-related work expenses, Where to report. Free tax preperation Form 1040, Schedule C-EZ Impairment-related work expenses, Where to report. Free tax preperation Form 1040, Schedule E Impairment-related work expenses, Where to report. Free tax preperation Form 1040, Schedule F Impairment-related work expenses, Where to report. Free tax preperation Form 1040NR Health coverage tax credit, How To Take the Credit Form 1040X Amended return, What Expenses Can You Include This Year? Deceased taxpayer, What if the decedent's return had been filed and the medical expenses were not included? Form 1099-H Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2106 Impairment-related work expenses, Where to report. Free tax preperation Form 2106-EZ Impairment-related work expenses, Where to report. Free tax preperation Form 2555 Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2555-EZ Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 8453 Health coverage tax credit, How To Take the Credit Form 8885 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Founder's fee (see Lifetime care, advance payments) Free tax services, Free help with your tax return. Free tax preperation Funeral expenses, Funeral Expenses Future medical care, Payments for future medical care. Free tax preperation , Future Medical Care G Glasses, Eyeglasses Guide dog or other animal, Guide Dog or Other Service Animal H Hair Removal, Cosmetic Surgery Transplants, Cosmetic Surgery Wigs, Wig Health club dues, Health Club Dues Health coverage tax credit, Health Coverage Tax Credit Advanced payments, Monthly HCTC Alternative TAA recipient, Health Coverage Tax Credit Archer MSAs, How To Take the Credit Both spouses eligible, Qualifying Family Member Children of divorced parents, Health Coverage Tax Credit, Qualifying Family Member Eligible coverage month, Eligible Coverage Month Insurance that covers other individuals, Insurance that covers other individuals. Free tax preperation Legally separated, Legally separated. Free tax preperation Married persons filing separate returns, Qualifying Family Member Monthly HCTC, Monthly HCTC Nonqualified health insurance, Nonqualified Health Insurance Other specified coverage Benefits from the Veterans Administration, Other Specified Coverage Pension Benefit Guaranty Corporation (PBGC) recipient, Health Coverage Tax Credit Qualified health insurance, Qualified Health Insurance Qualifying family member, Qualifying Family Member Reimbursement credit, Monthly HCTC Reporting, How To Take the Credit State-qualified health insurance, State-qualified health insurance. Free tax preperation TAA recipient, Health Coverage Tax Credit Yearly HCTC, Yearly HCTC Health Coverage Tax Credit Alternative TAA recipient, Who Can Take This Credit? PBGC pension payee, Who Can Take This Credit? TAA recipient, Who Can Take This Credit? Health institutes, Health Institute Health insurance Credit (see Health coverage tax credit) Employer-sponsored plan, Employer-Sponsored Health Insurance Plan Premiums Deductible, Insurance Premiums Nondeductible, Insurance Premiums You Cannot Include Paid by employer, Premiums paid by your employer. Free tax preperation Paid by employer and you, Premiums paid by you and your employer. Free tax preperation Paid by you, Premiums paid by you. Free tax preperation Prepaid, Prepaid Insurance Premiums Unused sick leave used to pay, Unused Sick Leave Used To Pay Premiums Reimbursements (see Reimbursements) Self-employed persons, Health Insurance Costs for Self-Employed Persons Health maintenance organizations (HMOs), Health Maintenance Organization (HMO) Health reimbursement arrangements (HRAs), Health reimbursement arrangement (HRA). Free tax preperation Health savings accounts (HSAs) Payments from, Health Savings Accounts Hearing aids, Hearing Aids Hearing-impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Help (see Tax help) HMOs (Health maintenance organizations), Health Maintenance Organization (HMO) Home care (see Nursing services) Home improvements (see Capital expenses:) Hospital services, Hospital Services Hotels, Lodging Household help, Household Help HRAs (Health reimbursement arrangements), Health reimbursement arrangement (HRA). Free tax preperation I Illegal operations and treatments, Illegal Operations and Treatments Illegal substances, Controlled Substances Impairment-related work expenses, Workers' compensation. Free tax preperation , Impairment-related expenses defined. Free tax preperation Reporting of, Where to report. Free tax preperation Insulin, Nonprescription Drugs and Medicines Insurance (see Health insurance) Intellectually and developmentally disabled persons Mentally retarded, Intellectually and Developmentally Disabled, Special Home for Special homes for, Intellectually and Developmentally Disabled, Special Home for L Laboratory fees, Laboratory Fees Lactation expenses (see Breast pumps and supplies) Laser eye surgery, Eye Surgery Lead-based paint removal, Lead-Based Paint Removal Learning disabilities, Special Education Legal fees, Legal Fees Lessons, dancing and swimming, Dancing Lessons Lifetime care Advance payments for, Lifetime Care—Advance Payments Lodging, Lodging, Trips (see also Trips) Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. Free tax preperation Maintenance and personal care services, Maintenance and personal care services. Free tax preperation Qualified insurance contracts, Qualified Long-Term Care Insurance Contracts Qualified services, Qualified Long-Term Care Services M Maintenance and personal care services, Maintenance and personal care services. Free tax preperation Maternity clothes, Maternity Clothes Meals, Meals, Weight-Loss Program (see also Weight-loss programs) Medical conferences, Medical Conferences Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. Free tax preperation Adjusted Basis of Medical Equipment or Property Sold Medical expense records, What Tax Form Do You Use? Medical information plans, Medical Information Plan Medical savings accounts (MSAs), Medical Savings Account (MSA) Medicare Medicare A, deductible expense, Medicare A Medicare B, deductible expense, Medicare B Medicare D, deductible expense, Medicare D Medicines, Medicines Imported, Imported medicines and drugs. Free tax preperation , Medicines and Drugs From Other Countries Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Support claimed under a multiple support agreement. Free tax preperation N Nondeductible expenses, What Expenses Are Not Includible?, Weight-Loss Program Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Nursing homes, Nursing Home Nursing services, Nursing Services, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Chronically ill individuals, Chronically ill individual. Free tax preperation Nutritional supplements Natural medicines, Nutritional Supplements O Operations, Operations Cosmetic surgery, Cosmetic Surgery Eye surgery, Eye Surgery Illegal operations and treatments, Illegal Operations and Treatments Optometrist, Optometrist Optometrist services, Eyeglasses Organ donors, Transplants Osteopath, Osteopath Oxygen, Oxygen P Paint removal, for lead-based, Lead-Based Paint Removal Parking fees and tolls, Car expenses. Free tax preperation Personal injury damages, Damages for Personal Injuries Personal use items, Personal Use Items Photographs of missing children in IRS publications, Reminders Physical examination, Physical Examination Physical therapy, Therapy Plastic surgery, Cosmetic Surgery Pregnancy test kit, Pregnancy Test Kit Premiums (see Health insurance) Prepaid insurance premiums, Prepaid Insurance Premiums Prosthesis, Artificial Limb Psychiatric care, Psychiatric Care Psychoanalysis, Psychoanalysis Psychologists, Psychologist Publications (see Tax help) R Radial keratotomy, Eye Surgery Recordkeeping, What Tax Form Do You Use? Rehabilitation facilities, Nursing Home Reimbursements, How Do You Treat Reimbursements?, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Excess includible in income More than one policy (Worksheet C), More than one policy. Free tax preperation One policy (Worksheet B), Worksheet B. Free tax preperation Excess Reimbursement Includible in Income When You Have Only One Policy Excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Health Reimbursement Arrangement (HRA), Health reimbursement arrangement (HRA). Free tax preperation Insurance, Insurance Reimbursement, What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Medical expenses not deducted, What If You Receive Insurance Reimbursement in a Later Year? More than one policy, More than one policy. Free tax preperation Received in later year, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Rental property Improvements to, Improvements to property rented by a person with a disability. Free tax preperation Reporting Health coverage tax credit, How To Take the Credit Impairment-related work expenses, Where to report. Free tax preperation Medical and dental expenses, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Medical deduction (see Form 1040, Schedule A) Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons S Sale of medical equipment or property, Sale of Medical Equipment or Property Adjusted basis (Worksheet D), Worksheet D. Free tax preperation Adjusted Basis of Medical Equipment or Property Sold Schedules (see Form 1040) Seeing-eye dogs, Guide Dog or Other Service Animal Self-employed persons Health coverage tax credit, How To Take the Credit Health insurance costs, Health Insurance Costs for Self-Employed Persons Senior housing, Nursing Home Separate returns Community property states, Community property states. Free tax preperation Medical and dental expenses, Separate returns. Free tax preperation Separated taxpayers Health coverage tax credit, Legally separated. Free tax preperation Medical expenses of child, Child of divorced or separated parents. Free tax preperation Service animals, Guide Dog or Other Service Animal Sick leave Used to pay health insurance premiums, Unused Sick Leave Used To Pay Premiums Special education, Special Education Spouse's medical expenses, Spouse Deceased spouse, What if you pay medical expenses of a deceased spouse or dependent? Sterilization, Sterilization Stop-smoking programs, Stop-Smoking Programs Surgery (see Operations) Swimming lessons, Dancing Lessons T Tables and figures Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. Free tax preperation Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. Free tax preperation One policy (Worksheet B), Worksheet B. Free tax preperation Excess Reimbursement Includible in Income When You Have Only One Policy Reimbursements, excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Tax help, How To Get Tax Help Teeth Artificial, Artificial Teeth Dental treatment, Dental Treatment Whitening, Teeth Whitening Telephone, Telephone Television, Television Therapy, Therapy Transplants, Transplants Travel and transportation expenses, Transportation Car expenses, Car expenses. Free tax preperation Includible expenses, You can include:, Transportation expenses you cannot include. Free tax preperation Parking fees and tolls, Car expenses. Free tax preperation Trips, Trips TTY/TDD information, How To Get Tax Help Tuition, Tuition V Vasectomy, Vasectomy Veterinary fees, Veterinary Fees Vision correction surgery, Eye Surgery Visually impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Vitamins or minerals, Nutritional Supplements Voluntary Employee's Beneficiary Association (VEBA) Qualified health insurance, Voluntary Employee's Beneficiary Association (VEBA) W Weight-loss programs, Weight-Loss Program, Weight-Loss Program What's new COBRA continuous coverage, What's New Health coverage tax credit, What's New Standard medical mileage rate, What's New Wheelchairs, Wheelchair Wigs, Wig Work expenses Disabled dependent care, Disabled Dependent Care Expenses Impairment-related, Impairment-Related Work Expenses Workers' compensation, Workers' compensation. Free tax preperation Worksheets Capital expenses (Worksheet A), Capital expense worksheet. Free tax preperation Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. Free tax preperation Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. Free tax preperation One policy (Worksheet B), Worksheet B. Free tax preperation Excess Reimbursement Includible in Income When You Have Only One Policy X X-rays, X-ray Prev  Up     Home   More Online Publications