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H And R Block Free Edition

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H And R Block Free Edition

H and r block free edition 15. H and r block free edition   Estimated Tax Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Special Estimated Tax Rules for Qualified FarmersQualified Farmer Special Rules for Qualified Farmers Estimated Tax Penalty for 2013 What's New Net Investment Income Tax. H and r block free edition . H and r block free edition  For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). H and r block free edition NIIT is a 3. H and r block free edition 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. H and r block free edition NIIT may need to be included when calculating your estimated tax. H and r block free edition For more information, see Publication 505,Tax Withholding and Estimated Tax. H and r block free edition Additional Medicare Tax. H and r block free edition  For tax years beginning in 2013, a 0. H and r block free edition 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. H and r block free edition You may need to include this amount when figuring your estimated tax. H and r block free edition For more information, see Publication 505. H and r block free edition Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. H and r block free edition See Publication 505 for the general rules and requirements for paying estimated tax. H and r block free edition If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. H and r block free edition Topics - This chapter discusses: Special estimated tax rules for qualified farmers Estimated tax penalty Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. H and r block free edition S. H and r block free edition Individual Income Tax Return 1040-ES Estimated Tax for Individuals 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 16 for information about getting publications and forms. H and r block free edition Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. H and r block free edition If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. H and r block free edition Qualified Farmer An individual is a qualified farmer for 2013 if at least two-thirds of his or her gross income from all sources for 2012 or 2013 was from farming. H and r block free edition See Gross Income , next, for information on how to figure your gross income from all sources and see Gross Income From Farming , later, for information on how to figure your gross income from farming. H and r block free edition See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. H and r block free edition Gross Income Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from income tax. H and r block free edition On a joint return, you must add your spouse's gross income to your gross income. H and r block free edition To decide whether two-thirds of your gross income was from farming, use as your gross income the total of the following income (not loss) amounts from your tax return. H and r block free edition Wages, salaries, tips, etc. H and r block free edition Taxable interest. H and r block free edition Ordinary dividends. H and r block free edition Taxable refunds, credits, or offsets of state and local income taxes. H and r block free edition Alimony. H and r block free edition Gross business income from Schedule C (Form 1040). H and r block free edition Gross business receipts from Schedule C-EZ (Form 1040). H and r block free edition Capital gains from Schedule D (Form 1040). H and r block free edition Losses are not netted against gains. H and r block free edition Gains on sales of business property. H and r block free edition Taxable IRA distributions, pensions, annuities, and social security benefits. H and r block free edition Gross rental income from Schedule E (Form 1040). H and r block free edition Gross royalty income from Schedule E (Form 1040). H and r block free edition Taxable net income from an estate or trust reported on Schedule E (Form 1040). H and r block free edition Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). H and r block free edition Gross farm rental income from Form 4835. H and r block free edition Gross farm income from Schedule F (Form 1040). H and r block free edition Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). H and r block free edition Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). H and r block free edition Unemployment compensation. H and r block free edition Other income not included with any of the items listed above. H and r block free edition Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. H and r block free edition It includes the following amounts. H and r block free edition Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. H and r block free edition Income from a plantation, ranch, nursery, range, orchard, or oyster bed. H and r block free edition Crop shares for the use of your land. H and r block free edition Gains from sales of draft, breeding, dairy, or sporting livestock. H and r block free edition Gross income from farming is the total of the following amounts from your tax return. H and r block free edition Gross farm income from Schedule F (Form 1040). H and r block free edition Gross farm rental income from Form 4835. H and r block free edition Gross farm income from Schedule E (Form 1040), Parts II and III. H and r block free edition Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. H and r block free edition For more information about income from farming, see chapter 3. H and r block free edition Farm income does not include any of the following: Wages you receive as a farm employee. H and r block free edition Income you receive from contract grain harvesting and hauling with workers and machines you furnish. H and r block free edition Gains you receive from the sale of farm land and depreciable farm equipment. H and r block free edition Percentage From Farming Figure your gross income from all sources, discussed earlier. H and r block free edition Then figure your gross income from farming, discussed earlier. H and r block free edition Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. H and r block free edition Example 1. H and r block free edition Jane Smith had the following total gross income and farm gross income amounts in 2013. H and r block free edition Gross Income   Total Farm Taxable interest $3,000   Dividends 500   Rental income (Sch E) 41,500   Farm income (Sch F) 75,000 $75,000 Gain (Form 4797) 5,000 5,000 Total $125,000 $80,000 Schedule D showed gain from the sale of dairy cows carried over from Form 4797 ($5,000) in addition to a loss from the sale of corporate stock ($2,000). H and r block free edition However, that loss is not netted against the gain to figure Ms. H and r block free edition Smith's total gross income or her gross farm income. H and r block free edition Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. H and r block free edition 64). H and r block free edition Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. H and r block free edition You do not have to pay estimated tax if you file your 2013 tax return and pay all the tax due by March 3, 2014. H and r block free edition You do not have to pay estimated tax if your 2013 income tax withholding (including any amount applied to your 2013 estimated tax from your 2012 return) will be at least 662/3% (. H and r block free edition 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. H and r block free edition If you must pay estimated tax, you are required to make only one estimated tax payment (your required annual payment) by January 15, 2014, using special rules to figure the amount of the payment. H and r block free edition See Required Annual Payment , next, for details. H and r block free edition Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. H and r block free edition Example 2. H and r block free edition Assume the same fact as in Example 1. H and r block free edition Ms. H and r block free edition Smith's gross farm income is only 64% of her total income. H and r block free edition Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. H and r block free edition However, she does qualify if at least two-thirds of her 2012 gross income was from farming. H and r block free edition Example 3. H and r block free edition Assume the same facts as in Example 1 except that Ms. H and r block free edition Smith's farm income from Schedule F was $90,000 instead of $75,000. H and r block free edition This made her total gross income $140,000 ($3,000 + $500 + $41,500 + $90,000 + $5,000) and her farm gross income $95,000 ($90,000 + $5,000). H and r block free edition She qualifies to use the special estimated tax rules for qualified farmers, since 67. H and r block free edition 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . H and r block free edition 679). H and r block free edition Required Annual Payment If you are a qualified farmer and must pay estimated tax for 2013, use the worksheet on Form 1040-ES to figure the amount of your required annual payment. H and r block free edition Apply the following special rules for qualified farmers to the worksheet. H and r block free edition On line 14a, multiply line 13c by 662/3% (. H and r block free edition 6667). H and r block free edition On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. H and r block free edition For this purpose, the “tax shown on your 2012 tax return” is the amount on line 61 of your 2012 return modified by certain adjustments. H and r block free edition For more information, see chapter 4 of Publication 505. H and r block free edition Estimated Tax Penalty for 2013 If you do not pay all your required estimated tax for 2013 by January 15, 2014, or file your 2013 return and pay any tax due by March 3, 2014, you may owe a penalty. H and r block free edition Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. H and r block free edition See the instructions for Form 2210-F. H and r block free edition Figure 15-1. H and r block free edition Estimated Tax for Farmers Please click here for the text description of the image. H and r block free edition Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. H and r block free edition You may get a penalty notice even though you filed your return on time, attached Form 2210-F, and met the gross-income-from-farming requirement. H and r block free edition If you receive a penalty notice for underpaying estimated tax and you think it is in error, write to the address on the notice and explain why you think the notice is in error. H and r block free edition Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. H and r block free edition Prev  Up  Next   Home   More Online Publications
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Individual Taxpayer Identification Number (ITIN)

Effective January 1, 2013, the IRS implemented new procedures that affect the Individual Taxpayer Identification Number (ITIN) application process. Some of the information below, including the documentation requirements for individuals seeking an ITIN, has been superseded by these changes. Taxpayers and their representatives should review these program changes,which are further explained in these Frequently Asked Questions, before requesting an ITIN.  

Effective January 1, 2013, authorized representatives for Certifying Acceptance Agents are required to complete forensic training and submit the original certificate of completion with their Form 13551 "Application to Participate in the IRS Acceptance Agent Program."

Effective January 1, 2013, Individual Taxpayer Identification Number(s) (ITIN) issued on or after January 1, 2013, will expire on December 31st five years after the ITIN was issued. For more information, taxpayers and their representatives should review these program changes.


Acceptance Agents' Alert (Posted July 1, 2010)

Effective July 1, 2010, all applicants applying to become an authorized representative of an acceptance agent or certifying acceptance agent are required to take the mandatory Acceptance Agent training and submit the certification form along with the new, renewing or amended Form 13551.

New ITIN Acceptance Agent Program Changes
(Posted January 7, 2013)

Acceptance Agents Applications - Open Season

The Internal Revenue Service (IRS) will be accepting and processing Forms 13551, Application to Participate in the IRS Acceptance Agent Program, during open season May 1-August 31 of each year for new and renewing applicants. We will continue to accept amended applications throughout the year.

Alert:
The Acceptance Agent Program processes applications on a first-in, first-out basis. Existing approved acceptance agents who submitted a renewing application that was not rejected can continue to operate under the old agreement until the new agreement is finalized.

General ITIN Information

  • What is an ITIN?
  • What is an ITIN used for?
  • Who needs an ITIN?
  • How do I know if I need an ITIN?
  • How do I apply for an ITIN?
  • When should I apply for an ITIN?
  • Where can I get help with my ITIN application?
  • How and when can I expect to receive my ITIN?
  • When does my ITIN expire?


REVISED APPLICATION STANDARDS FOR ITINs

  • What are the revised application standards for ITINs?
  • Why did IRS change from an ITIN card to an authorization letter?
  • Why did IRS revise the ITIN application process?
  • What documents are acceptable as proof of identity and foreign status?


FORMS AND PUBLICATIONS

Before submitting Form 13551 to apply to participate in the Acceptance Agent Program, access and complete the mandatory
Acceptance Agent training


 Additional ITIN Information

 

  • How can I obtain an ITIN from abroad?
  • Are ITINs valid for identification?
  • Are ITINs valid for work purposes?
  • Can ITINs be used as proof of identification to obtain a state driver's license?
  • What do I do when I am assigned a social security number (SSN)? 
  • What ITIN information is available in Spanish? 
  • What ITIN information is available for tax professionals?
  • What is an ITIN Acceptance Agent?
  • How can I become an acceptance Agent?
  • What information is available for Foreign Property Buyers/Sellers? 
Page Last Reviewed or Updated: 19-Mar-2014

The H And R Block Free Edition

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