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How To Amend Your Taxes

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How To Amend Your Taxes

How to amend your taxes 5. How to amend your taxes   Figuring Your Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Identification NumberF-1 and M-1 visa holders. How to amend your taxes J-1 visa holders. How to amend your taxes Filing StatusResident Aliens Nonresident Aliens Reporting Your Income DeductionsResident Aliens Nonresident Aliens ExemptionsResident Aliens Nonresident Aliens Itemized DeductionsResident Aliens Nonresident Aliens Tax Credits and PaymentsResident Aliens Nonresident Aliens Bona Fide Residents of American Samoa or Puerto Rico Introduction After you have determined your alien status, the source of your income, and if and how that income is taxed in the United States, your next step is to figure your tax. How to amend your taxes The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. How to amend your taxes Resident aliens should get publications, forms, and instructions for U. How to amend your taxes S. How to amend your taxes citizens, because the information for filing returns for resident aliens is generally the same as for U. How to amend your taxes S. How to amend your taxes citizens. How to amend your taxes If you are both a nonresident alien and a resident alien in the same tax year, see chapter 6 for a discussion of dual-status aliens. How to amend your taxes Topics - This chapter discusses: Identification numbers, Filing status, Deductions, Exemptions, Tax credits and payments, and Special rules for bona fide residents of American Samoa and Puerto Rico. How to amend your taxes Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 521 Moving Expenses 526 Charitable Contributions 535 Business Expenses 597 Information on the United States–Canada Income Tax Treaty Form (and Instructions) W-7 Application for IRS Individual Taxpayer Identification Number 1040 U. How to amend your taxes S. How to amend your taxes Individual Income Tax Return 1040NR U. How to amend your taxes S. How to amend your taxes Nonresident Alien Income Tax Return 1040NR-EZ U. How to amend your taxes S. How to amend your taxes Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 3903 Moving Expenses 4563 Exclusion of Income for Bona Fide Residents of American Samoa 8959 Additional Medicare Tax See chapter 12 for information about getting these publications and forms. How to amend your taxes Tax Year You must figure your income and file a tax return on the basis of an annual accounting period called a tax year. How to amend your taxes If you have not previously established a fiscal tax year, your tax year is the calendar year. How to amend your taxes A calendar year is 12 consecutive months ending on December 31. How to amend your taxes If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December or a 52–53 week year) and are considered to be a U. How to amend your taxes S. How to amend your taxes resident for any calendar year, you will be treated as a U. How to amend your taxes S. How to amend your taxes resident for any part of your fiscal year that falls within that calendar year. How to amend your taxes Identification Number A taxpayer identification number must be furnished on returns, statements, and other tax-related documents. How to amend your taxes For an individual, this is a social security number (SSN). How to amend your taxes If you do not have and are not eligible to get an SSN, you must apply for an individual taxpayer identification number (ITIN). How to amend your taxes An employer identification number (EIN) is required if you are engaged in a trade or business as a sole proprietor and have employees or a qualified retirement plan. How to amend your taxes You must furnish a taxpayer identification number if you are: An alien who has income effectively connected with the conduct of a U. How to amend your taxes S. How to amend your taxes trade or business at any time during the year, An alien who has a U. How to amend your taxes S. How to amend your taxes office or place of business at any time during the year, A nonresident alien spouse treated as a resident, as discussed in chapter 1, or Any other alien who files a tax return, an amended return, or a refund claim (but not information returns). How to amend your taxes Social security number (SSN). How to amend your taxes   Generally, you can get an SSN if you have been lawfully admitted to the United States for permanent residence or under other immigration categories that authorize U. How to amend your taxes S. How to amend your taxes employment. How to amend your taxes   To apply for this number, get Form SS-5, Application for a Social Security Card, from your local Social Security Administration (SSA) office or call the SSA at 1-800-772-1213. How to amend your taxes You can also download Form SS-5 from the SSA's website at www. How to amend your taxes socialsecurity. How to amend your taxes gov/ssnumber/ss5. How to amend your taxes htm. How to amend your taxes You must visit an SSA office in person and submit your Form SS-5 along with original documentation showing your age, identity, immigration status, and authority to work in the United States. How to amend your taxes Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information. How to amend your taxes F-1 and M-1 visa holders. How to amend your taxes    If you are an F-1 or M-1 student, you must also show your Form I-20. How to amend your taxes For more information, see SSA Publication 05-10181, International Students and Social Security Numbers, available online at www. How to amend your taxes socialsecurity. How to amend your taxes gov/pubs/10181. How to amend your taxes html. How to amend your taxes J-1 visa holders. How to amend your taxes   If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. How to amend your taxes For more information, see SSA Publication 05-10107, Foreign Workers and Social Security Numbers, available online at www. How to amend your taxes socialsecurity. How to amend your taxes gov/pubs/10107. How to amend your taxes html. How to amend your taxes Individual taxpayer identification number (ITIN). How to amend your taxes   If you do not have and are not eligible to get an SSN, you must apply for an ITIN. How to amend your taxes For details on how to do so, see Form W-7 and its instructions. How to amend your taxes Allow 6 to 10 weeks for the IRS to notify you of your ITIN. How to amend your taxes If you already have an ITIN, enter it wherever an SSN is required on your tax return. How to amend your taxes   An ITIN is for tax use only. How to amend your taxes It does not entitle you to social security benefits or change your employment or immigration status under U. How to amend your taxes S. How to amend your taxes law. How to amend your taxes   In addition to those aliens who are required to furnish a taxpayer identification number and are not eligible for an SSN, a Form W-7 must be filed for: Alien individuals who are claimed as dependents and are not eligible for an SSN, and Alien spouses who are claimed as exemptions and are not eligible for an SSN. How to amend your taxes Employer identification number (EIN). How to amend your taxes   An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. How to amend your taxes To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. How to amend your taxes Filing Status The amount of your tax depends on your filing status. How to amend your taxes Your filing status is important in determining whether you can take certain deductions and credits. How to amend your taxes The rules for determining your filing status are different for resident aliens and nonresident aliens. How to amend your taxes Resident Aliens Resident aliens can use the same filing statuses available to U. How to amend your taxes S. How to amend your taxes citizens. How to amend your taxes See your form instructions or Publication 501 for more information on filing status. How to amend your taxes Married filing jointly. How to amend your taxes   Generally, you can file as married filing jointly only if both you and your spouse were resident aliens for the entire tax year, or if you make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. How to amend your taxes Qualifying widow(er). How to amend your taxes   If your spouse died in 2011 or 2012, you did not remarry before the end of 2013, and you have a dependent child living with you, you may qualify to file as a qualifying widow(er) and use the joint return tax rates. How to amend your taxes This applies only if you could have filed a joint return with your spouse for the year your spouse died. How to amend your taxes Head of household. How to amend your taxes   You can qualify as head of household if you are unmarried or considered unmarried on the last day of the year and you pay more than half the cost of keeping up a home for you and a qualifying person. How to amend your taxes You must be a resident alien for the entire tax year. How to amend your taxes   You are considered unmarried for this purpose if your spouse was a nonresident alien at any time during the year and you do not make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. How to amend your taxes Note. How to amend your taxes   Even if you are considered unmarried for head of household purposes because you are married to a nonresident alien, you may still be considered married for purposes of the earned income credit. How to amend your taxes In that case, you will not be entitled to the credit. How to amend your taxes See Publication 596 for more information. How to amend your taxes Nonresident Aliens If you are a nonresident alien filing Form 1040NR, you may be able to use one of the filing statuses discussed later. How to amend your taxes If you are filing Form 1040NR-EZ, you can only claim “Single nonresident alien” or “Married nonresident alien” as your filing status. How to amend your taxes Married nonresident alien. How to amend your taxes   Married nonresident aliens who are not married to U. How to amend your taxes S. How to amend your taxes citizens or residents generally must use the Tax Table column or the Tax Computation Worksheet for married filing separate returns when determining the tax on income effectively connected with a U. How to amend your taxes S. How to amend your taxes trade or business. How to amend your taxes Exceptions. How to amend your taxes   Married nonresident aliens normally cannot use the Tax Table column or the Tax Computation Worksheet for single individuals. How to amend your taxes However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a married resident of Canada, Mexico, South Korea, or are a married U. How to amend your taxes S. How to amend your taxes national. How to amend your taxes See the instructions for Form 1040NR or Form 1040NR-EZ to see if you qualify. How to amend your taxes U. How to amend your taxes S. How to amend your taxes national is defined later in this section under Qualifying widow(er) . How to amend your taxes   A nonresident alien generally cannot file as married filing jointly. How to amend your taxes However, a nonresident alien who is married to a U. How to amend your taxes S. How to amend your taxes citizen or resident can choose to be treated as a resident and file a joint return on Form 1040, Form 1040A, or Form 1040EZ. How to amend your taxes For information on these choices, see chapter 1. How to amend your taxes If you do not make the choice to file jointly, file Form 1040NR or Form 1040NR-EZ and use the Tax Table column or the Tax Computation Worksheet for married individuals filing separately. How to amend your taxes Qualifying widow(er). How to amend your taxes   You may be eligible to file as a qualifying widow(er) and use the joint return tax rates if all of the following conditions apply. How to amend your taxes You were a resident of Canada, Mexico, or South Korea, or a U. How to amend your taxes S. How to amend your taxes national (defined later). How to amend your taxes Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. How to amend your taxes You have a dependent child living with you. How to amend your taxes See the instructions for Form 1040NR for the rules for filing as a qualifying widow(er) with a dependent child. How to amend your taxes   A U. How to amend your taxes S. How to amend your taxes national is an individual who, although not a U. How to amend your taxes S. How to amend your taxes citizen, owes his or her allegiance to the United States. How to amend your taxes U. How to amend your taxes S. How to amend your taxes nationals include American Samoans and Northern Mariana Islanders who chose to become U. How to amend your taxes S. How to amend your taxes nationals instead of U. How to amend your taxes S. How to amend your taxes citizens. How to amend your taxes Head of household. How to amend your taxes   You cannot file as head of household if you are a nonresident alien at any time during the tax year. How to amend your taxes However, if you are married, your spouse can qualify as a head of household if: Your spouse is a resident alien or U. How to amend your taxes S. How to amend your taxes citizen for the entire tax year, You do not choose to be treated as a resident alien, and Your spouse meets the other requirements for this filing status, as discussed earlier under Resident Aliens . How to amend your taxes Note. How to amend your taxes   Even if your spouse is considered unmarried for head of household purposes because you are a nonresident alien, your spouse may still be considered married for purposes of the earned income credit. How to amend your taxes In that case, your spouse will not be entitled to the credit. How to amend your taxes See Publication 596 for more information. How to amend your taxes Estates and trusts. How to amend your taxes   A nonresident alien estate or trust using Form 1040NR must use Tax Rate Schedule W in the Form 1040NR instructions when determining the tax on income effectively connected with a U. How to amend your taxes S. How to amend your taxes trade or business. How to amend your taxes Special rules for aliens from certain U. How to amend your taxes S. How to amend your taxes possessions. How to amend your taxes   A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year and who is temporarily working in the United States should read Bona Fide Residents of American Samoa or Puerto Rico, at the end of this chapter, for information about special rules. How to amend your taxes Reporting Your Income You must report each item of income that is taxable according to the rules in chapters 2, 3, and 4. How to amend your taxes For resident aliens, this includes income from sources both within and outside the United States. How to amend your taxes For nonresident aliens, this includes both income that is effectively connected with a trade or business in the United States (subject to graduated tax rates) and income from U. How to amend your taxes S. How to amend your taxes sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). How to amend your taxes Deductions Resident and nonresident aliens can claim similar deductions on their U. How to amend your taxes S. How to amend your taxes tax returns. How to amend your taxes However, nonresident aliens generally can claim only deductions related to income that is effectively connected with their U. How to amend your taxes S. How to amend your taxes trade or business. How to amend your taxes Resident Aliens You can claim the same deductions allowed to U. How to amend your taxes S. How to amend your taxes citizens if you are a resident alien for the entire tax year. How to amend your taxes While the discussion that follows contains some of the same general rules and guidelines that apply to you, it is specifically directed toward nonresident aliens. How to amend your taxes You should get Form 1040 and instructions for more information on how to claim your allowable deductions. How to amend your taxes Nonresident Aliens You can claim deductions to figure your effectively connected taxable income. How to amend your taxes You generally cannot claim deductions related to income that is not connected with your U. How to amend your taxes S. How to amend your taxes business activities. How to amend your taxes Except for personal exemptions, and certain itemized deductions, discussed later, you can claim deductions only to the extent they are connected with your effectively connected income. How to amend your taxes Ordinary and necessary business expenses. How to amend your taxes   You can deduct all ordinary and necessary expenses in the operation of your U. How to amend your taxes S. How to amend your taxes trade or business to the extent they relate to income effectively connected with that trade or business. How to amend your taxes The deduction for travel expenses while in the United States is discussed under Itemized Deductions, later. How to amend your taxes For information about other business expenses, see Publication 535. How to amend your taxes Losses. How to amend your taxes   You can deduct losses resulting from transactions that you entered into for profit and that you were not reimbursed for by insurance, etc. How to amend your taxes to the extent that they relate to income that is effectively connected with a trade or business in the United States. How to amend your taxes Educator expenses. How to amend your taxes   If you were an eligible educator in 2013, you can deduct as an adjustment to income up to $250 in unreimbursed qualified expenses you paid or incurred during 2013 for books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment, and other equipment and materials used in the classroom. How to amend your taxes For more information, see your tax form instructions. How to amend your taxes Individual retirement arrangement (IRA). How to amend your taxes   If you made contributions to a traditional IRA for 2013, you may be able to take an IRA deduction. How to amend your taxes But you must have taxable compensation effectively connected with a U. How to amend your taxes S. How to amend your taxes trade or business to do so. How to amend your taxes A Form 5498 should be sent to you by May 31, 2014, that shows all contributions to your traditional IRA for 2013. How to amend your taxes If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc. How to amend your taxes ) at work or through self-employment, your IRA deduction may be reduced or eliminated. How to amend your taxes But you can still make contributions to a traditional IRA even if you cannot deduct them. How to amend your taxes If you made nondeductible contributions to a traditional IRA for 2013, you must report them on Form 8606, Nondeductible IRAs. How to amend your taxes   For more information, see Publication 590, Individual Retirement Arrangements (IRAs). How to amend your taxes Moving expenses. How to amend your taxes   If you are a nonresident alien temporarily in the United States earning taxable income for performing personal services, you can deduct moving expenses to the United States if you meet both of the following tests. How to amend your taxes You are a full-time employee for at least 39 weeks during the 12 months right after you move, or if you are self-employed, you work full time for at least 39 weeks during the first 12 months and 78 weeks during the first 24 months right after you move. How to amend your taxes Your new job location is at least 50 miles farther (by the shortest commonly traveled route) from your former home than your former job location was. How to amend your taxes If you had no former job location, the new job location must be at least 50 miles from your former home. How to amend your taxes   You cannot deduct the moving expense you have when returning to your home abroad or moving to a foreign job site. How to amend your taxes   Figure your deductible moving expenses to the United States on Form 3903, and deduct them on line 26 of Form 1040NR. How to amend your taxes   For more information on the moving expense deduction, see Publication 521. How to amend your taxes Reimbursements. How to amend your taxes   If your employer reimbursed you for allowable moving expenses under an accountable plan, your employer should have excluded these reimbursements from your income. How to amend your taxes You can only deduct allowable moving expenses that were not reimbursed by your employer or that were reimbursed but the reimbursement was included in your income. How to amend your taxes For more information, see Publication 521. How to amend your taxes Moving expense or travel expense. How to amend your taxes   If you deduct moving expenses to the United States, you cannot also deduct travel expenses (discussed later under Itemized Deductions) while temporarily away from your tax home in a foreign country. How to amend your taxes Moving expenses are based on a change in your principal place of business while travel expenses are based on your temporary absence from your principal place of business. How to amend your taxes Self-employed SEP, SIMPLE, and qualified retirement plans. How to amend your taxes   If you are self-employed, you may be able to deduct contributions to a SEP, SIMPLE, or qualified retirement plan that provides retirement benefits for yourself and your common-law employees, if any. How to amend your taxes To make deductible contributions for yourself, you must have net earnings from self-employment that are effectively connected with your U. How to amend your taxes S. How to amend your taxes trade or business. How to amend your taxes   Get Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for further information. How to amend your taxes Penalty on early withdrawal of savings. How to amend your taxes   You must include in income all effectively connected interest income you receive or that is credited to your account during the year. How to amend your taxes Do not reduce it by any penalty you must pay on an early withdrawal from a time savings account. How to amend your taxes However, if the interest income is effectively connected with your U. How to amend your taxes S. How to amend your taxes trade or business during the year, you can deduct on line 30 of Form 1040NR the amount of the early withdrawal penalty that the banking institution charged. How to amend your taxes Student loan interest expense. How to amend your taxes   If you paid interest on a student loan in 2013, you may be able to deduct up to $2,500 of the interest you paid. How to amend your taxes Generally, you can claim the deduction if all the following requirements are met. How to amend your taxes Your filing status is any filing status except married filing separately. How to amend your taxes Your modified adjusted gross income is less than $75,000. How to amend your taxes No one else is claiming an exemption for you on his or her 2013 tax return. How to amend your taxes You paid interest on a loan taken out only to pay tuition and other qualified higher education expenses for yourself, your spouse, someone who was your dependent when the loan was taken out, or someone you could have claimed as a dependent for the year the loan was taken out except that: The person filed a joint return, The person had gross income that was equal to or more than the exemption amount for that year ($3,900 for 2013), or You could be claimed as a dependent on someone else's return. How to amend your taxes The loan is not from a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. How to amend your taxes The education expenses were paid or incurred within a reasonable period of time before or after the loan was taken out. How to amend your taxes The person for whom the expenses were paid or incurred was an eligible student. How to amend your taxes Use the worksheet in the Form 1040NR or Form 1040NR-EZ instructions to figure the deduction. How to amend your taxes For more information, see Publication 970, Tax Benefits for Education. How to amend your taxes Exemptions Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. How to amend your taxes S. How to amend your taxes citizens. How to amend your taxes However, nonresident aliens generally can claim only a personal exemption for themselves on their U. How to amend your taxes S. How to amend your taxes tax return. How to amend your taxes Resident Aliens You can claim personal exemptions and exemptions for dependents according to the dependency rules for U. How to amend your taxes S. How to amend your taxes citizens. How to amend your taxes You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U. How to amend your taxes S. How to amend your taxes tax purposes and was not the dependent of another taxpayer. How to amend your taxes You can claim this exemption even if your spouse has not been a resident alien for a full tax year or is an alien who has not come to the United States. How to amend your taxes You can claim an exemption for each person who qualifies as a dependent according to the rules for U. How to amend your taxes S. How to amend your taxes citizens. How to amend your taxes The dependent must be a citizen or national (defined earlier) of the United States or be a resident of the United States, Canada, or Mexico for some part of the calendar year in which your tax year begins. How to amend your taxes Get Publication 501 for more information. How to amend your taxes Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. How to amend your taxes See Identification Number, earlier. How to amend your taxes Nonresident Aliens Generally, if you are a nonresident alien engaged in a trade or business in the United States, you can claim only one personal exemption ($3,900 for 2013). How to amend your taxes You may be able to claim an exemption for a spouse and a dependent if you are described in any of the following discussions. How to amend your taxes Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. How to amend your taxes See Identification Number, earlier. How to amend your taxes Residents of Mexico or Canada or U. How to amend your taxes S. How to amend your taxes nationals. How to amend your taxes   If you are a resident of Mexico or Canada or a national of the United States (defined earlier), you can also claim a personal exemption for your spouse if your spouse had no gross income for U. How to amend your taxes S. How to amend your taxes tax purposes and cannot be claimed as the dependent on another U. How to amend your taxes S. How to amend your taxes taxpayer's return. How to amend your taxes In addition, you can claim exemptions for your dependents who meet certain tests. How to amend your taxes Residents of Mexico, Canada, or nationals of the United States must use the same rules as U. How to amend your taxes S. How to amend your taxes citizens to determine who is a dependent and for which dependents exemptions can be claimed. How to amend your taxes See Publication 501 for these rules. How to amend your taxes For purposes of these rules, dependents who are U. How to amend your taxes S. How to amend your taxes nationals meet the citizenship test discussed in Publication 501. How to amend your taxes Residents of South Korea. How to amend your taxes   Nonresident aliens who are residents of South Korea may be able to claim exemptions for a spouse and children. How to amend your taxes The income tax treaty with South Korea imposes two additional requirements on South Korean residents: The spouse and all children claimed must live with the alien in the United States at some time during the tax year, and The additional deduction for the exemptions must be prorated based on the ratio of the alien's U. How to amend your taxes S. How to amend your taxes source gross income effectively connected with a U. How to amend your taxes S. How to amend your taxes trade or business for the tax year to the alien's entire income from all sources during the tax year. How to amend your taxes Example. How to amend your taxes Mr. How to amend your taxes Park, a nonresident alien who is a resident of South Korea, lives temporarily in the United States with his wife and two children. How to amend your taxes During the tax year he receives U. How to amend your taxes S. How to amend your taxes compensation of $18,000. How to amend your taxes He also receives $6,000 of income from sources outside the United States that is not effectively connected with his U. How to amend your taxes S. How to amend your taxes trade or business. How to amend your taxes Thus, his total income for the year is $24,000. How to amend your taxes Mr. How to amend your taxes Park meets all requirements for claiming exemptions for his spouse and two children. How to amend your taxes The additional deduction for 2013 is $8,775 figured as follows: $18,000 $24,000 × $11,700* = $8,775               *3 × $3,900 = $11,700   Students and business apprentices from India. How to amend your taxes   Students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty may be able to claim exemptions for their spouse and dependents. How to amend your taxes   You can claim an exemption for your spouse if he or she had no gross income during the year and cannot be claimed as a dependent on another U. How to amend your taxes S. How to amend your taxes taxpayer's return. How to amend your taxes   You can claim exemptions for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. How to amend your taxes S. How to amend your taxes citizens. How to amend your taxes See Publication 501 for these rules. How to amend your taxes   List your spouse and dependents on line 7c of Form 1040NR. How to amend your taxes Enter the total on the appropriate line to the right of line 7c. How to amend your taxes Itemized Deductions Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. How to amend your taxes However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. How to amend your taxes S. How to amend your taxes trade or business. How to amend your taxes Resident Aliens You can claim the same itemized deductions as U. How to amend your taxes S. How to amend your taxes citizens, using Schedule A of Form 1040. How to amend your taxes These deductions include certain medical and dental expenses, state and local income taxes, real estate taxes, interest you paid on a home mortgage, charitable contributions, casualty and theft losses, and miscellaneous deductions. How to amend your taxes If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. How to amend your taxes For further information, see Form 1040 and instructions. How to amend your taxes Nonresident Aliens You can deduct certain itemized deductions if you receive income effectively connected with your U. How to amend your taxes S. How to amend your taxes trade or business. How to amend your taxes These deductions include state and local income taxes, charitable contributions to U. How to amend your taxes S. How to amend your taxes organizations, casualty and theft losses, and miscellaneous deductions. How to amend your taxes Use Schedule A of Form 1040NR to claim itemized deductions. How to amend your taxes If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. How to amend your taxes If you are claiming any other itemized deduction, you must file Form 1040NR. How to amend your taxes Standard deduction. How to amend your taxes   Nonresident aliens cannot claim the standard deduction. How to amend your taxes However, see Students and business apprentices from India , next. How to amend your taxes Students and business apprentices from India. How to amend your taxes   A special rule applies to students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty. How to amend your taxes You can claim the standard deduction provided you do not claim itemized deductions. How to amend your taxes   Use Worksheet 5-1 to figure your standard deduction. How to amend your taxes If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. How to amend your taxes State and local income taxes. How to amend your taxes   You can deduct state and local income taxes you paid on income that is effectively connected with a trade or business in the United States. How to amend your taxes If you received a refund or rebate in 2013 of taxes you paid in an earlier year, do not reduce your deduction by that amount. How to amend your taxes Instead, you must include the refund or rebate in income if you deducted the taxes in the earlier year and the deduction reduced your tax. How to amend your taxes See Recoveries in Publication 525 for details on how to figure the amount to include in income. How to amend your taxes Charitable contributions. How to amend your taxes   You can deduct your charitable contributions or gifts to qualified organizations subject to certain limits. How to amend your taxes Qualified organizations include organizations that are religious, charitable, educational, scientific, or literary in nature, or that work to prevent cruelty to children or animals. How to amend your taxes Certain organizations that promote national or international amateur sports competition are also qualified organizations. How to amend your taxes Foreign organizations. How to amend your taxes   Contributions made directly to a foreign organization are not deductible. How to amend your taxes However, you can deduct contributions to a U. How to amend your taxes S. How to amend your taxes organization that transfers funds to a charitable foreign organization if the U. How to amend your taxes S. How to amend your taxes organization controls the use of the funds or if the foreign organization is only an administrative arm of the U. How to amend your taxes S. How to amend your taxes organization. How to amend your taxes   For more information about organizations that qualify to receive charitable contributions, see Publication 526, Charitable Contributions. How to amend your taxes Worksheet 5-1. How to amend your taxes 2013 Standard Deduction Worksheet for Students and Business Apprentices From India Caution. How to amend your taxes If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet. How to amend your taxes You cannot take the standard deduction even if you were born before January 2, 1949, or are blind. How to amend your taxes 1 Enter the amount shown below for your filing status. How to amend your taxes           Single or married filing separately—$6,100 Qualifying widow(er)—$12,200 1. How to amend your taxes           2 Can you be claimed as a dependent on someone else's U. How to amend your taxes S. How to amend your taxes income tax return?  No. How to amend your taxes Enter the amount from line 1 on line 4. How to amend your taxes Skip line 3 and go to line 5. How to amend your taxes   Yes. How to amend your taxes Go to line 3. How to amend your taxes         3 Is your earned income* more than $650?           Yes. How to amend your taxes Add $350 to your earned income. How to amend your taxes Enter the total. How to amend your taxes           No. How to amend your taxes Enter $1,000 3. How to amend your taxes       4 Enter the smaller of line 1 or line 3 4. How to amend your taxes   5 If born before January 2, 1949, OR blind, enter $1,200 ($1,500 if single). How to amend your taxes If born before January 2, 1949, AND blind, enter $2,400 ($3,000 if single). How to amend your taxes Otherwise, enter -0- 5. How to amend your taxes   6 Add lines 4 and 5. How to amend your taxes Enter the total here and on Form 1040NR, line 38 (or Form 1040NR-EZ, line 11). How to amend your taxes Print “Standard Deduction Allowed Under U. How to amend your taxes S. How to amend your taxes –India Income Tax Treaty” in the space to the left of these lines. How to amend your taxes This is your standard deduction for 2013. How to amend your taxes 6. How to amend your taxes   *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. How to amend your taxes It also includes any amount received as a scholarship that you must include in your income. How to amend your taxes Generally, your earned income is the total of the amount(s) you reported on Form 1040NR, lines 8,12,13, and 19, minus amounts on lines 27 and 31 (or Form 1040NR-EZ, lines 3 and 5, minus any amount on line 8). How to amend your taxes Contributions from which you benefit. How to amend your taxes   If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive. How to amend your taxes   If you pay more than the fair market value to a qualified organization for merchandise, goods, or services, the amount you pay that is more than the value of the item can be a charitable contribution. How to amend your taxes For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. How to amend your taxes Cash contributions. How to amend your taxes   You cannot deduct a cash contribution, regardless of the amount, unless you keep as a record of the contribution a bank record (such as a canceled check, a bank copy of a canceled check, or a bank statement containing the name of the charity, the date, and the amount) or a written record from the charity. How to amend your taxes The written record must include the name of the charity, date of the contribution, and the amount of the contribution. How to amend your taxes   You may deduct a cash contribution of $250 or more only if you have a written statement from the charitable organization showing: The amount of any money contributed, Whether the organization gave you any goods or services in return for your contribution, and A description and estimate of the value of any goods or services described in (2). How to amend your taxes If you received only intangible religious benefits, the organization must state this, but it does not have to describe or value the benefit. How to amend your taxes Noncash contributions. How to amend your taxes   For contributions not made in cash, the records you must keep depend on the amount of your deduction. How to amend your taxes See Publication 526 for details. How to amend your taxes For example, if you make a noncash contribution and the amount of your deduction is more than $500, you must complete and attach to your tax return Form 8283, Noncash Charitable Contributions. How to amend your taxes If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your return. How to amend your taxes If your total deduction is over $5,000, you also may have to get appraisals of the values of the property. How to amend your taxes If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. How to amend your taxes You generally must attach to your tax return an appraisal of any property if your deduction for the property is more than $500,000. How to amend your taxes See Form 8283 and its instructions for details. How to amend your taxes Contributions of appreciated property. How to amend your taxes   If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. How to amend your taxes However, if you contribute property with a fair market value that is more than your basis in it, you may have to reduce the fair market value by the amount of appreciation (increase in value) when you figure your deduction. How to amend your taxes Your basis in the property is generally what you paid for it. How to amend your taxes If you need more information about basis, get Publication 551, Basis of Assets. How to amend your taxes   Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. How to amend your taxes For information about these rules, see Publication 526. How to amend your taxes Limit. How to amend your taxes   The amount you can deduct in a tax year is limited in the same way it is for a citizen or resident of the United States. How to amend your taxes For a discussion of limits on charitable contributions and other information, get Publication 526. How to amend your taxes Casualty and theft losses. How to amend your taxes   You can deduct your loss from fire, storm, shipwreck, or other casualty, or theft of property even though your property is not connected with a U. How to amend your taxes S. How to amend your taxes trade or business. How to amend your taxes The property can be personal use property or income-producing property not connected with a U. How to amend your taxes S. How to amend your taxes trade or business. How to amend your taxes The property must be located in the United States at the time of the casualty or theft. How to amend your taxes You can deduct theft losses only in the year in which you discover the loss. How to amend your taxes   The amount of the loss is the fair market value of the property immediately before the casualty or theft less its fair market value immediately after the casualty or theft (but not more than its cost or adjusted basis) less any insurance or other reimbursement. How to amend your taxes The fair market value of property immediately after a theft is considered zero, because you no longer have the property. How to amend your taxes   If your property is covered by insurance, you should file a timely insurance claim for reimbursement. How to amend your taxes If you do not, you cannot deduct this loss as a casualty or theft loss. How to amend your taxes   Figure your deductible casualty and theft losses on Form 4684, Casualties and Thefts. How to amend your taxes Losses from personal use property. How to amend your taxes    You cannot deduct the first $100 of each casualty or theft loss to property held for personal use. How to amend your taxes You can deduct only the total of these losses for the year (reduced by the $100 limit) that is more than 10% of your adjusted gross income (line 37, Form 1040NR) for the year. How to amend your taxes Losses from income-producing property. How to amend your taxes   These losses are not subject to the limitations that apply to personal use property. How to amend your taxes Use Section B of Form 4684 to figure your deduction for these losses. How to amend your taxes Job expenses and other miscellaneous deductions. How to amend your taxes   You can deduct job expenses, such as allowable unreimbursed travel expenses (discussed next), and other miscellaneous deductions. How to amend your taxes Generally, the allowable deductions must be related to effectively connected income. How to amend your taxes Deductible expenses include: Union dues, Safety equipment and small tools needed for your job, Dues to professional organizations, Subscriptions to professional journals, Tax return preparation fees, and Casualty and theft losses of property used in performing services as an employee (employee property). How to amend your taxes   Most miscellaneous itemized deductions are deductible only if they are more than 2% of your adjusted gross income (line 37, Form 1040NR). How to amend your taxes For more information on miscellaneous deductions, see the instructions for Form 1040NR. How to amend your taxes Travel expenses. How to amend your taxes   You may be able to deduct your ordinary and necessary travel expenses while you are temporarily performing personal services in the United States. How to amend your taxes Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. How to amend your taxes You must be able to show you were present in the United States on an activity that required your temporary absence from your regular place of work. How to amend your taxes   For example, if you have established a “tax home” through regular employment in a foreign country, and intend to return to similar employment in the same country at the end of your temporary stay in the United States, you can deduct reasonable travel expenses you paid. How to amend your taxes You cannot deduct travel expenses for other members of your family or party. How to amend your taxes Deductible travel expenses. How to amend your taxes   If you qualify, you can deduct your expenses for: Transportation—airfare, local transportation, including train, bus, etc. How to amend your taxes , Lodging—rent paid, utilities (do not include telephone), hotel or motel room expenses, and Meal expenses—actual expenses allowed if you keep records of the amounts, or, if you do not wish to keep detailed records, you are generally allowed a standard meal allowance amount depending on the date and area of your travel. How to amend your taxes You generally can deduct only 50% of unreimbursed meal expenses. How to amend your taxes The standard meal allowance rates for high-cost areas are available at www. How to amend your taxes gsa. How to amend your taxes gov/perdiem. How to amend your taxes The rates for other areas are in Publication 463. How to amend your taxes   Use Form 2106 or 2106-EZ to figure your allowable expenses that you claim on line 7 of Schedule A (Form 1040NR). How to amend your taxes Expenses allocable to U. How to amend your taxes S. How to amend your taxes tax-exempt income. How to amend your taxes   You cannot deduct an expense, or part of an expense, that is allocable to U. How to amend your taxes S. How to amend your taxes tax-exempt income, including income exempt by tax treaty. How to amend your taxes Example. How to amend your taxes Irina Oak, a citizen of Poland, resided in the United States for part of the year to acquire business experience from a U. How to amend your taxes S. How to amend your taxes company. How to amend your taxes During her stay in the United States, she received a salary of $8,000 from her Polish employer. How to amend your taxes She received no other U. How to amend your taxes S. How to amend your taxes source income. How to amend your taxes She spent $3,000 on travel expenses, of which $1,000 were for meals. How to amend your taxes None of these expenses were reimbursed. How to amend your taxes Under the tax treaty with Poland, $5,000 of her salary is exempt from U. How to amend your taxes S. How to amend your taxes income tax. How to amend your taxes In filling out Form 2106-EZ, she must reduce her deductible meal expenses by half ($500). How to amend your taxes She must reduce the remaining $2,500 of travel expenses by 62. How to amend your taxes 5% ($1,563) because 62. How to amend your taxes 5% ($5,000 ÷ $8,000) of her salary is exempt from tax. How to amend your taxes She enters the remaining total of $937 on line 7 of Schedule A (Form 1040NR). How to amend your taxes She completes the remaining lines according to the instructions for Schedule A. How to amend your taxes More information. How to amend your taxes   For more information about deductible expenses, reimbursements, and recordkeeping, get Publication 463. How to amend your taxes Tax Credits and Payments This discussion covers tax credits and payments for resident aliens, followed by a discussion of the credits and payments for nonresident aliens. How to amend your taxes Resident Aliens Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U. How to amend your taxes S. How to amend your taxes citizens. How to amend your taxes The following items are some of the credits you may be able to claim. How to amend your taxes Foreign tax credit. How to amend your taxes   You can claim a credit, subject to certain limits, for income tax you paid or accrued to a foreign country on foreign source income. How to amend your taxes You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. How to amend your taxes To claim a credit for income taxes paid or accrued to a foreign country, you generally will file Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), with your Form 1040. How to amend your taxes   For more information, get Publication 514, Foreign Tax Credit for Individuals. How to amend your taxes Child and dependent care credit. How to amend your taxes   You may be able to take this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse, so that you can work or look for work. How to amend your taxes Generally, you must be able to claim an exemption for your dependent. How to amend your taxes   For more information, get Publication 503, Child and Dependent Care Expenses, and Form 2441, Child and Dependent Care Expenses. How to amend your taxes Credit for the elderly or the disabled. How to amend your taxes   You may qualify for this credit if you are 65 or older or if you retired on permanent and total disability. How to amend your taxes For more information on this credit, get Publication 524, Credit for the Elderly or the Disabled, and Schedule R (Form 1040A or 1040). How to amend your taxes Education credits. How to amend your taxes   You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. How to amend your taxes There are two education credits: the American Opportunity Credit and the lifetime learning credit. How to amend your taxes You cannot claim these credits if you are married filing separately. How to amend your taxes Use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to figure the credit. How to amend your taxes For more information, see Publication 970. How to amend your taxes Retirement savings contributions credit. How to amend your taxes   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. How to amend your taxes You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than: $59,000, if your filing status is married filing jointly, $44,250, if your filing status is head of household, or $29,500, if your filing status is single, married filing separately, or qualifying widow(er). How to amend your taxes Use Form 8880, Credit for Qualified Retirement Savings Contributions, to figure the credit. How to amend your taxes For more information, see Publication 590. How to amend your taxes Child tax credit. How to amend your taxes   You may be able to take this credit if you have a qualifying child. How to amend your taxes   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. How to amend your taxes 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). How to amend your taxes Is a U. How to amend your taxes S. How to amend your taxes citizen, a U. How to amend your taxes S. How to amend your taxes national, or a resident alien. How to amend your taxes Did not provide over half of his or her own support for 2013. How to amend your taxes Lived with you more than half of 2013. How to amend your taxes Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. How to amend your taxes Is claimed as a dependent on your return. How to amend your taxes An adopted child is always treated as your own child. How to amend your taxes An adopted child includes a child lawfully placed with you for legal adoption. How to amend your taxes   See your form instructions for additional details. How to amend your taxes Adoption credit. How to amend your taxes   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. How to amend your taxes This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. How to amend your taxes To claim the adoption credit, file Form 8839, Qualified Adoption Expenses, with your Form 1040. How to amend your taxes Earned income credit. How to amend your taxes   You may qualify for an earned income credit of up to $3,250 if a child lived with you in the United States and your earned income and adjusted gross income were each less than $37,870 ($43,210 if married filing jointly). How to amend your taxes If two children lived with you in the United States and your earned income and adjusted gross income were each less than $43,038 ($48,378 if married filing jointly), your credit could be as much as $5,372. How to amend your taxes If three or more children lived with you in the United States and your earned income and adjusted gross income were each less than $46,227 ($51,567 if married filing jointly), your credit could be as much as $6,044. How to amend your taxes If you do not have a qualifying child and your earned income and adjusted gross income were each less than $14,340 ($19,680 if married filing jointly), your credit could be as much as $487. How to amend your taxes You cannot claim the earned income credit if your filing status is married filing separately. How to amend your taxes    You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim this credit. How to amend your taxes You cannot claim the credit using an ITIN. How to amend your taxes If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. How to amend your taxes An example of a federally funded benefit is Medicaid. How to amend your taxes If a card has this legend and the individual's immigration status has changed so that the individual is now a U. How to amend your taxes S. How to amend your taxes citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. How to amend your taxes Other information. How to amend your taxes   There are other eligibility rules that are not discussed here. How to amend your taxes For more information, get Publication 596, Earned Income Credit. How to amend your taxes Nonresident Aliens You can claim some of the same credits that resident aliens can claim. How to amend your taxes You can also report certain taxes you paid, are considered to have paid, or that were withheld from your income. How to amend your taxes Credits Credits are allowed only if you receive effectively connected income. How to amend your taxes You may be able to claim some of the following credits. How to amend your taxes Foreign tax credit. How to amend your taxes   If you receive foreign source income that is effectively connected with a trade or business in the United States, you can claim a credit for any income taxes paid or accrued to any foreign country or U. How to amend your taxes S. How to amend your taxes possession on that income. How to amend your taxes   If you do not have foreign source income effectively connected with a U. How to amend your taxes S. How to amend your taxes trade or business, you cannot claim credits against your U. How to amend your taxes S. How to amend your taxes tax for taxes paid or accrued to a foreign country or U. How to amend your taxes S. How to amend your taxes possession. How to amend your taxes   You cannot take any credit for taxes imposed by a foreign country or U. How to amend your taxes S. How to amend your taxes possession on your U. How to amend your taxes S. How to amend your taxes source income if those taxes were imposed only because you are a citizen or resident of the foreign country or possession. How to amend your taxes   If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. How to amend your taxes See Publication 514 for more information. How to amend your taxes Child and dependent care credit. How to amend your taxes   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse, so that you can work or look for work. How to amend your taxes Generally, you must be able to claim an exemption for your dependent. How to amend your taxes   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. How to amend your taxes S. How to amend your taxes citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Joint Return Test in Publication 503). How to amend your taxes   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income from the United States for that tax year. How to amend your taxes Earned income generally means wages, salaries, and professional fees for personal services performed. How to amend your taxes   For more information, get Publication 503. How to amend your taxes Education credits. How to amend your taxes   If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. How to amend your taxes However, if you are married and choose to file a joint return with a U. How to amend your taxes S. How to amend your taxes citizen or resident spouse as discussed in chapter 1, you may be eligible for these credits. How to amend your taxes Retirement savings contributions credit. How to amend your taxes   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. How to amend your taxes You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. How to amend your taxes Use Form 8880 to figure the credit. How to amend your taxes For more information, see Publication 590. How to amend your taxes Child tax credit. How to amend your taxes   You may be able to take this credit if you have a qualifying child. How to amend your taxes   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. How to amend your taxes 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). How to amend your taxes Is a U. How to amend your taxes S. How to amend your taxes citizen, a U. How to amend your taxes S. How to amend your taxes national, or a resident alien. How to amend your taxes Did not provide over half of his or her own support for 2013. How to amend your taxes Lived with you more than half of 2013. How to amend your taxes Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. How to amend your taxes Is claimed as a dependent on your return. How to amend your taxes An adopted child is always treated as your own child. How to amend your taxes An adopted child includes a child lawfully placed with you for legal adoption. How to amend your taxes   See your form instructions for additional details. How to amend your taxes Adoption credit. How to amend your taxes   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. How to amend your taxes This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. How to amend your taxes To claim the adoption credit, file Form 8839 with your Form 1040NR. How to amend your taxes   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. How to amend your taxes S. How to amend your taxes citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). How to amend your taxes Credit for prior year minimum tax. How to amend your taxes   If you paid alternative minimum tax in a prior year, get Form 8801, Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts, to see if you qualify for this credit. How to amend your taxes Earned income credit. How to amend your taxes   If you are a nonresident alien for any part of the tax year, you generally cannot get the earned income credit. How to amend your taxes However, if you are married and choose to file a joint return with a U. How to amend your taxes S. How to amend your taxes citizen or resident spouse as discussed in chapter 1, you may be eligible for the credit. How to amend your taxes    You, your spouse, and any qualifying child must have valid SSNs to claim this credit. How to amend your taxes You cannot claim the credit using an ITIN. How to amend your taxes If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. How to amend your taxes An example of a federally funded benefit is Medicaid. How to amend your taxes If a card has this legend and the individual's immigration status has changed so that the individual is now a U. How to amend your taxes S. How to amend your taxes citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. How to amend your taxes   See Publication 596 for more information on the credit. How to amend your taxes Tax Withheld You can claim the tax withheld during the year as a payment against your U. How to amend your taxes S. How to amend your taxes tax. How to amend your taxes You claim it on line 61 of Form 1040NR or on line 18 of Form 1040NR-EZ. How to amend your taxes The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ. How to amend your taxes Withholding from wages. How to amend your taxes   Any federal income tax withheld from your wages during the tax year while you were a nonresident alien is allowed as a payment against your U. How to amend your taxes S. How to amend your taxes income tax liability for the same year. How to amend your taxes You can claim the income tax withheld whether or not you were engaged in a trade or business in the United States during the year, and whether or not the wages (or any other income) were connected with a trade or business in the United States. How to amend your taxes Excess social security tax withheld. How to amend your taxes   If you have two or more employers, you may be able to claim a credit against your U. How to amend your taxes S. How to amend your taxes income tax liability for social security tax withheld in excess of the maximum required. How to amend your taxes See Social Security and Medicare Taxes in chapter 8 for more information. How to amend your taxes Additional Medicare Tax. How to amend your taxes   Your employer is responsible for withholding the 0. How to amend your taxes 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2013. How to amend your taxes If you do not owe Additional Medicare Tax, you can claim a credit for any withheld Additional Medicare Tax against the total tax liability shown on your tax return by filing Form 8959. How to amend your taxes Tax paid on undistributed long-term capital gains. How to amend your taxes   If you are a shareholder in a mutual fund (or other regulated investment company) or real estate investment trust, you can claim a credit for your share of any taxes paid by the company on its undistributed long-term capital gains. How to amend your taxes You will receive information on Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, which you must attach to your return. How to amend your taxes Tax withheld at the source. How to amend your taxes   You can claim as a payment any tax withheld at the source on investment and other fixed or determinable annual or periodic income paid to you. How to amend your taxes Fixed or determinable income includes interest, dividend, rental, and royalty income that you do not claim to be effectively connected income. How to amend your taxes Wage or salary payments can be fixed or determinable income to you, but usually are subject to withholding as discussed above. How to amend your taxes Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate. How to amend your taxes Tax withheld on partnership income. How to amend your taxes   If you are a foreign partner in a partnership, the partnership will withhold tax on your share of effectively connected taxable income from the partnership. How to amend your taxes The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. How to amend your taxes A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. How to amend your taxes In this case, the partnership will give you a statement on Form 1042-S. How to amend your taxes Claim the tax withheld as a payment on line 61b or 61d of Form 1040NR, as appropriate. How to amend your taxes Claiming tax withheld on your return. How to amend your taxes   When you fill out your tax return, take extra care to enter the correct amount of any tax withheld shown on your information documents. How to amend your taxes The following table lists some of the more common information documents and shows where to find the amount of tax withheld. How to amend your taxes Form number Location  of tax  withheld RRB-1042S Box 12 SSA-1042S Box 9 W-2 Box 2 W-2c Box 2 1042-S Box 9 8805 Line 10 8288-A Box 2 Bona Fide Residents of American Samoa or Puerto Rico If you are a nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year, you generally are taxed the same as resident aliens. How to amend your taxes You should file Form 1040 and report all income from sources both in and outside the United States. How to amend your taxes However, you can exclude the income discussed in the following paragraphs. How to amend your taxes For tax purposes other than reporting income, however, you will be treated as a nonresident alien. How to amend your taxes For example, you are not allowed the standard deduction, you cannot file a joint return, and you are not allowed a deduction for a dependent unless that person is a citizen or national of the United States. How to amend your taxes There are also limits on what deductions and credits are allowed. How to amend your taxes See Nonresident Aliens under Deductions , Itemized Deductions , and Tax Credits and Payments in this chapter. How to amend your taxes Residents of Puerto Rico. How to amend your taxes   If you are a bona fide resident of Puerto Rico for the entire year, you can exclude from gross income all income from sources in Puerto Rico (other than amounts for services performed as an employee of the United States or any of its agencies). How to amend your taxes   If you report income on a calendar year basis and you do not have wages subject to withholding, file your return and pay your tax by June 15. How to amend your taxes You must also make your first payment of estimated tax by June 15. How to amend your taxes You cannot file a joint income tax return or make joint payments of estimated tax. How to amend your taxes However, if you are married to a U. How to amend your taxes S. How to amend your taxes citizen or resident, see Nonresident Spouse Treated as a Resident in chapter 1. How to amend your taxes   If you earn wages subject to withholding, your U. How to amend your taxes S. How to amend your taxes income tax return is due by April 15. How to amend your taxes Your first payment of estimated tax is also due by April 15. How to amend your taxes For information on withholding and estimated tax, see chapter 8 . How to amend your taxes Residents of American Samoa. How to amend your taxes   If you are a bona fide resident of American Samoa for the entire year, you can exclude from gross income all income from sources in American Samoa (other than amounts for services performed as an employee of the U. How to amend your taxes S. How to amend your taxes government or any of its agencies). How to amend your taxes An employee of the American Samoan government is not considered an employee of the U. How to amend your taxes S. How to amend your taxes government or any of its agencies for purposes of the exclusion. How to amend your taxes For more information about this exclusion, get Form 4563 and Publication 570, Tax Guide for Individuals With Income From U. How to amend your taxes S. How to amend your taxes Possessions. How to amend your taxes Prev  Up  Next   Home   More Online Publications
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The How To Amend Your Taxes

How to amend your taxes 21. How to amend your taxes   Medical and Dental Expenses Table of Contents What's New Introduction Useful Items - You may want to see: What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. How to amend your taxes How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Yourself Spouse Dependent Decedent What Medical Expenses Are Includible?Insurance Premiums Meals and Lodging Transportation Disabled Dependent Care Expenses How Do You Treat Reimbursements?Insurance Reimbursement Damages for Personal Injuries How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons What's New Medical and dental expenses. How to amend your taxes  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. How to amend your taxes 5% if either you or your spouse is age 65 or older). How to amend your taxes Standard mileage rate. How to amend your taxes  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. How to amend your taxes See Transportation under What Medical Expenses Are Includible. How to amend your taxes Introduction This chapter will help you determine the following. How to amend your taxes What medical expenses are. How to amend your taxes What expenses you can include this year. How to amend your taxes How much of the expenses you can deduct. How to amend your taxes Whose medical expenses you can include. How to amend your taxes What medical expenses are includible. How to amend your taxes How to treat reimbursements. How to amend your taxes How to report the deduction on your tax return. How to amend your taxes How to report impairment-related work expenses. How to amend your taxes How to report health insurance costs if you are self-employed. How to amend your taxes Useful Items - You may want to see: Publications 502 Medical and Dental Expenses 969 Health Savings Accounts and Other Tax-Favored Health Plans Form (and Instructions) Schedule A (Form 1040) Itemized Deductions What Are Medical Expenses? Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. How to amend your taxes These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. How to amend your taxes They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. How to amend your taxes Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. How to amend your taxes They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. How to amend your taxes Medical expenses include the premiums you pay for insurance that covers the expenses of medical care, and the amounts you pay for transportation to get medical care. How to amend your taxes Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. How to amend your taxes What Expenses Can You Include This Year? You can include only the medical and dental expenses you paid this year, regardless of when the services were provided. How to amend your taxes If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. How to amend your taxes If you use a “pay-by-phone” or “online” account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. How to amend your taxes If you use a credit card, include medical expenses you charge to your credit card in the year the charge is made, not when you actually pay the amount charged. How to amend your taxes Separate returns. How to amend your taxes   If you and your spouse live in a noncommunity property state and file separate returns, each of you can include only the medical expenses each actually paid. How to amend your taxes Any medical expenses paid out of a joint checking account in which you and your spouse have the same interest are considered to have been paid equally by each of you, unless you can show otherwise. How to amend your taxes Community property states. How to amend your taxes   If you and your spouse live in a community property state and file separate returns, or are registered domestic partners in Nevada, Washington, or California, any medical expenses paid out of community funds are divided equally. How to amend your taxes Each of you should include half the expenses. How to amend your taxes If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. How to amend your taxes If you live in a community property state, and are not filing a joint return, see Publication 555, Community Property. How to amend your taxes How Much of the Expenses Can You Deduct? Generally, you can deduct on Schedule A (Form 1040) only the amount of your medical and dental expenses that is more than 10% of your AGI (7. How to amend your taxes 5% of your AGI if either you or your spouse is age 65 or older)(Form 1040, line 38). How to amend your taxes Example. How to amend your taxes You are unmarried and under age 65 and your AGI is $40,000, 10% of which is $4,000. How to amend your taxes You paid medical expenses of $2,500. How to amend your taxes You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. How to amend your taxes Whose Medical Expenses Can You Include? You can generally include medical expenses you pay for yourself, as well as those you pay for someone who was your spouse or your dependent either when the services were provided or when you paid for them. How to amend your taxes There are different rules for decedents and for individuals who are the subject of multiple support agreements. How to amend your taxes See Support claimed under a multiple support agreement , later. How to amend your taxes Yourself You can include medical expenses you paid for yourself. How to amend your taxes Spouse You can include medical expenses you paid for your spouse. How to amend your taxes To include these expenses, you must have been married either at the time your spouse received the medical services or at the time you paid the medical expenses. How to amend your taxes Example 1. How to amend your taxes Mary received medical treatment before she married Bill. How to amend your taxes Bill paid for the treatment after they married. How to amend your taxes Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. How to amend your taxes If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. How to amend your taxes Mary would include the amounts she paid during the year in her separate return. How to amend your taxes If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. How to amend your taxes Example 2. How to amend your taxes This year, John paid medical expenses for his wife Louise, who died last year. How to amend your taxes John married Belle this year and they file a joint return. How to amend your taxes Because John was married to Louise when she received the medical services, he can include those expenses in figuring his medical expense deduction for this year. How to amend your taxes Dependent You can include medical expenses you paid for your dependent. How to amend your taxes For you to include these expenses, the person must have been your dependent either at the time the medical services were provided or at the time you paid the expenses. How to amend your taxes A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. How to amend your taxes The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. How to amend your taxes S. How to amend your taxes citizen or national, or a resident of the United States, Canada, or Mexico. How to amend your taxes If your qualifying child was adopted, see Exception for adopted child , next. How to amend your taxes You can include medical expenses you paid for an individual that would have been your dependent except that: He or she received gross income of $3,900 or more in 2013, He or she filed a joint return for 2013, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. How to amend your taxes Exception for adopted child. How to amend your taxes   If you are a U. How to amend your taxes S. How to amend your taxes citizen or U. How to amend your taxes S. How to amend your taxes 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. How to amend your taxes S. How to amend your taxes citizen or national or a resident of the United States, Canada, or Mexico. How to amend your taxes Qualifying Child A qualifying child is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a full-time student, and younger than you (or your spouse, if filing jointly), or Any age and permanently and totally disabled, Lived with you for more than half of 2013, Did not provide over half of his or her own support for 2013, and Did not file a joint return, or, if he or she did, it was only to claim a refund. How to amend your taxes Adopted child. How to amend your taxes   A legally adopted child is treated as your own child. How to amend your taxes This includes a child lawfully placed with you for legal adoption. How to amend your taxes   You can include medical expenses that you paid for a child before adoption if the child qualified as your dependent when the medical services were provided or when the expenses were paid. How to amend your taxes   If you pay back an adoption agency or other persons for medical expenses they paid under an agreement with you, you are treated as having paid those expenses provided you clearly substantiate that the payment is directly attributable to the medical care of the child. How to amend your taxes   But if you pay the agency or other person for medical care that was provided and paid for before adoption negotiations began, you cannot include them as medical expenses. How to amend your taxes    You may be able to take an adoption credit for other expenses related to an adoption. How to amend your taxes See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. How to amend your taxes Child of divorced or separated parents. How to amend your taxes   For purposes of the medical and dental expenses deduction, a child of divorced or separated parents can be treated as a dependent of both parents. How to amend your taxes Each parent can include the medical expenses he or she pays for the child, even if the other parent claims the child's dependency exemption, if: The child is in the custody of one or both parents for more than half the year, The child receives over half of his or her support during the year from his or her parents, and The child's parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Live apart at all times during the last 6 months of the year. How to amend your taxes This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). How to amend your taxes Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild), Brother, sister, half brother, half sister, or a son or daughter of either of them, Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle), Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law, Who was not a qualifying child (see Qualifying Child earlier) of any other person for 2013, and For whom you provided over half of the support in 2013. How to amend your taxes But see Child of divorced or separated parents , earlier, and Support claimed under a multiple support agreement, next. How to amend your taxes Support claimed under a multiple support agreement. How to amend your taxes   If you are considered to have provided more than half of a qualifying relative's support under a multiple support agreement, you can include medical expenses you pay for that person. How to amend your taxes A multiple support agreement is used when two or more people provide more than half of a person's support, but no one alone provides more than half. How to amend your taxes   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. How to amend your taxes However, you can include the entire unreimbursed amount you paid for medical expenses. How to amend your taxes Example. How to amend your taxes You and your three brothers each provide one-fourth of your mother's total support. How to amend your taxes Under a multiple support agreement, you treat your mother as your dependent. How to amend your taxes You paid all of her medical expenses. How to amend your taxes Your brothers reimbursed you for three-fourths of these expenses. How to amend your taxes In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. How to amend your taxes Your brothers cannot include any part of the expenses. How to amend your taxes However, if you and your brothers share the nonmedical support items and you separately pay all of your mother's medical expenses, you can include the unreimbursed amount you paid for her medical expenses in your medical expenses. How to amend your taxes Decedent Medical expenses paid before death by the decedent are included in figuring any deduction for medical and dental expenses on the decedent's final income tax return. How to amend your taxes This includes expenses for the decedent's spouse and dependents as well as for the decedent. How to amend your taxes The survivor or personal representative of a decedent can choose to treat certain expenses paid by the decedent's estate for the decedent's medical care as paid by the decedent at the time the medical services were provided. How to amend your taxes The expenses must be paid within the 1-year period beginning with the day after the date of death. How to amend your taxes If you are the survivor or personal representative making this choice, you must attach a statement to the decedent's Form 1040 (or the decedent's amended return, Form 1040X) saying that the expenses have not been and will not be claimed on the estate tax return. How to amend your taxes Qualified medical expenses paid before death by the decedent are not deductible if paid with a tax-free distribution from any Archer MSA, Medicare Advantage MSA, or health savings account. How to amend your taxes Amended returns and claims for refund are discussed in chapter 1. How to amend your taxes What if you pay medical expenses of a deceased spouse or dependent?   If you paid medical expenses for your deceased spouse or dependent, include them as medical expenses on your Form 1040 in the year paid, whether they are paid before or after the decedent's death. How to amend your taxes The expenses can be included if the person was your spouse or dependent either at the time the medical services were provided or at the time you paid the expenses. How to amend your taxes What Medical Expenses Are Includible? Use Table 21-1, later, as a guide to determine which medical and dental expenses you can include on Schedule A (Form 1040). How to amend your taxes This table does not include all possible medical expenses. How to amend your taxes To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. How to amend your taxes Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. How to amend your taxes Medical care policies can provide payment for treatment that includes: Hospitalization, surgical services, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Long-term care (subject to additional limitations). How to amend your taxes See Qualified Long-Term Care Insurance Contracts in Publication 502. How to amend your taxes If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. How to amend your taxes The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. How to amend your taxes Note. How to amend your taxes When figuring the amount of insurance premiums you can include in medical expenses on Schedule A, do not include any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. How to amend your taxes Also, do not include insurance premiums attributable to a nondependent child under age 27 if your premiums increased as a result of adding this child to your policy. How to amend your taxes Employer-sponsored health insurance plan. How to amend your taxes   Do not include in your medical and dental expenses any insurance premiums paid by an employer-sponsored health insurance plan unless the premiums are included in box 1 of your Form W-2. How to amend your taxes Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Form W-2. How to amend your taxes Example. How to amend your taxes You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. How to amend your taxes Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. How to amend your taxes Because you are an employee whose insurance premiums are paid with money that is never included in your gross income, you cannot deduct the premiums paid with that money. How to amend your taxes Long-term care services. How to amend your taxes   Contributions made by your employer to provide coverage for qualified long-term care services under a flexible spending or similar arrangement must be included in your income. How to amend your taxes This amount will be reported as wages in box 1 of your Form W-2. How to amend your taxes Health reimbursement arrangement (HRA). How to amend your taxes   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. How to amend your taxes This is because an HRA is funded solely by the employer. How to amend your taxes Retired public safety officers. How to amend your taxes   If you are a retired public safety officer, do not include as medical expenses any health or long-term care premiums that you elected to have paid with tax-free distributions from your retirement plan. How to amend your taxes This applies only to distributions that would otherwise be included in income. How to amend your taxes Medicare A. How to amend your taxes   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. How to amend your taxes The payroll tax paid for Medicare A is not a medical expense. How to amend your taxes   If you are not covered under social security (or were not a government employee who paid Medicare tax), you can voluntarily enroll in Medicare A. How to amend your taxes In this situation you can include the premiums you paid for Medicare A as a medical expense. How to amend your taxes Medicare B. How to amend your taxes   Medicare B is supplemental medical insurance. How to amend your taxes Premiums you pay for Medicare B are a medical expense. How to amend your taxes Check the information you received from the Social Security Administration to find out your premium. How to amend your taxes Medicare D. How to amend your taxes    Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. How to amend your taxes You can include as a medical expense premiums you pay for Medicare D. How to amend your taxes Prepaid insurance premiums. How to amend your taxes   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). How to amend your taxes Unused sick leave used to pay premiums. How to amend your taxes   You must include in gross income cash payments you receive at the time of retirement for unused sick leave. How to amend your taxes You also must include in gross income the value of unused sick leave that, at your option, your employer applies to the cost of your continuing participation in your employer's health plan after you retire. How to amend your taxes You can include this cost of continuing participation in the health plan as a medical expense. How to amend your taxes   If you participate in a health plan where your employer automatically applies the value of unused sick leave to the cost of your continuing participation in the health plan (and you do not have the option to receive cash), do not include the value of the unused sick leave in gross income. How to amend your taxes You cannot include this cost of continuing participation in that health plan as a medical expense. How to amend your taxes Table 21-1. How to amend your taxes Medical and Dental Expenses Checklist. How to amend your taxes See Publication 502 for more information about these and other expenses. How to amend your taxes You can include: You cannot include: Bandages Birth control pills prescribed by your doctor Body scan Braille books Breast pump and supplies Capital expenses for equipment or improvements to your home needed for medical care (see the worksheet in Publication 502) Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Fertility enhancement, certain procedures Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. How to amend your taxes ) Lead-based paint removal Legal abortion Legal operation to prevent having children such as a vasectomy or tubal ligation Long-term care contracts, qualified Meals and lodging provided by a hospital during medical treatment Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Medical and hospital insurance premiums Nursing services Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Physical examination Pregnancy test kit Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Wages for nursing services, below) Special items (artificial limbs, false teeth, eye-glasses, contact lenses, hearing aids, crutches, wheelchair, etc. How to amend your taxes ) Special education for mentally or physically disabled persons Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services Weight-loss, certain expenses for obesity Baby sitting and childcare Bottled water Contributions to Archer MSAs (see Publication 969) Diaper service Expenses for your general health (even if following your doctor's advice) such as— —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pre-tax basis) Funeral, burial, or cremation expenses Health savings account payments for medical expenses Illegal operation, treatment, or medicine Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. How to amend your taxes Maternity clothes Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases Nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. How to amend your taxes , unless recommended by a medical practitioner as a treatment for a specific medical condition diagnosed by a physician Surgery for purely cosmetic reasons Toothpaste, toiletries, cosmetics, etc. How to amend your taxes Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if a principal reason for being there is to get medical care. How to amend your taxes See Nursing home , later. How to amend your taxes You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. How to amend your taxes You can include the cost of such lodging while away from home if all of the following requirements are met. How to amend your taxes The lodging is primarily for and essential to medical care. How to amend your taxes The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. How to amend your taxes The lodging is not lavish or extravagant under the circumstances. How to amend your taxes There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. How to amend your taxes The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. How to amend your taxes You can include lodging for a person traveling with the person receiving the medical care. How to amend your taxes For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. How to amend your taxes Meals are not included. How to amend your taxes Nursing home. How to amend your taxes   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. How to amend your taxes This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. How to amend your taxes   Do not include the cost of meals and lodging if the reason for being in the home is personal. How to amend your taxes You can, however, include in medical expenses the part of the cost that is for medical or nursing care. How to amend your taxes Transportation Include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. How to amend your taxes You can include: Bus, taxi, train, or plane fares, or ambulance service, Transportation expenses of a parent who must go with a child who needs medical care, Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone, and Transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommended as a part of treatment. How to amend your taxes Car expenses. How to amend your taxes   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use your car for medical reasons. How to amend your taxes You cannot include depreciation, insurance, general repair, or maintenance expenses. How to amend your taxes   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents per mile. How to amend your taxes    You can also include parking fees and tolls. How to amend your taxes You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. How to amend your taxes Example. How to amend your taxes In 2013, Bill Jones drove 2,800 miles for medical reasons. How to amend your taxes He spent $500 for gas, $30 for oil, and $100 for tolls and parking. How to amend your taxes He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. How to amend your taxes He figures the actual expenses first. How to amend your taxes He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. How to amend your taxes He then figures the standard mileage amount. How to amend your taxes He multiplies 2,800 miles by 24 cents a mile for a total of $672. How to amend your taxes He then adds the $100 tolls and parking for a total of $772. How to amend your taxes Bill includes the $772 of car expenses with his other medical expenses for the year because the $772 is more than the $630 he figured using actual expenses. How to amend your taxes Transportation expenses you cannot include. How to amend your taxes   You cannot include in medical expenses the cost of transportation in the following situations. How to amend your taxes Going to and from work, even if your condition requires an unusual means of transportation. How to amend your taxes Travel for purely personal reasons to another city for an operation or other medical care. How to amend your taxes Travel that is merely for the general improvement of one's health. How to amend your taxes The costs of operating a specially equipped car for other than medical reasons. How to amend your taxes Disabled Dependent Care Expenses Some disabled dependent care expenses may qualify as either: Medical expenses, or Work-related expenses for purposes of taking a credit for dependent care. How to amend your taxes (See chapter 32 and Publication 503, Child and Dependent Care Expenses. How to amend your taxes ) You can choose to apply them either way as long as you do not use the same expenses to claim both a credit and a medical expense deduction. How to amend your taxes How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the taxable year for which you received no insurance or other reimbursement. How to amend your taxes Insurance Reimbursement You must reduce your total medical expenses for the year by all reimbursements for medical expenses that you receive from insurance or other sources during the year. How to amend your taxes This includes payments from Medicare. How to amend your taxes Even if a policy provides reimbursement for only certain specific medical expenses, you must use amounts you receive from that policy to reduce your total medical expenses, including those it does not reimburse. How to amend your taxes Example. How to amend your taxes You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. How to amend your taxes The insurance you receive for the hospital and doctors' bills is more than their charges. How to amend your taxes In figuring your medical deduction, you must reduce the total amount you spent for medical care by the total amount of insurance you received, even if the policies do not cover some of your medical expenses. How to amend your taxes Health reimbursement arrangement (HRA). How to amend your taxes   A health reimbursement arrangement is an employer-funded plan that reimburses employees for medical care expenses and allows unused amounts to be carried forward. How to amend your taxes An HRA is funded solely by the employer and the reimbursements for medical expenses, up to a maximum dollar amount for a coverage period, are not included in your income. How to amend your taxes Other reimbursements. How to amend your taxes   Generally, you do not reduce medical expenses by payments you receive for: Permanent loss or loss of use of a member or function of the body (loss of limb, sight, hearing, etc. How to amend your taxes ) or disfigurement to the extent the payment is based on the nature of the injury without regard to the amount of time lost from work, or Loss of earnings. How to amend your taxes   You must, however, reduce your medical expenses by any part of these payments that is designated for medical costs. How to amend your taxes See How Do You Figure and Report the Deduction on Your Tax Return , later. How to amend your taxes   For how to treat damages received for personal injury or sickness, see Damages for Personal Injuries , later. How to amend your taxes You do not have a medical deduction if you are reimbursed for all of your medical expenses for the year. How to amend your taxes Excess reimbursement. How to amend your taxes   If you are reimbursed more than your medical expenses, you may have to include the excess in income. How to amend your taxes You may want to use Figure 21-A to help you decide if any of your reimbursement is taxable. How to amend your taxes Premiums paid by you. How to amend your taxes   If you pay either the entire premium for your medical insurance or all of the costs of a plan similar to medical insurance and your insurance payments or other reimbursements are more than your total medical expenses for the year, you have an excess reimbursement. How to amend your taxes Generally, you do not include the excess reimbursement in your gross income. How to amend your taxes Premiums paid by you and your employer. How to amend your taxes   If both you and your employer contribute to your medical insurance plan and your employer's contributions are not included in your gross income, you must include in your gross income the part of your excess reimbursement that is from your employer's contribution. How to amend your taxes   See Publication 502 to figure the amount of the excess reimbursement you must include in gross income. How to amend your taxes Reimbursement in a later year. How to amend your taxes   If you are reimbursed in a later year for medical expenses you deducted in an earlier year, you generally must report the reimbursement as income up to the amount you previously deducted as medical expenses. How to amend your taxes   However, do not report as income the amount of reimbursement you received up to the amount of your medical deductions that did not reduce your tax for the earlier year. How to amend your taxes For more information about the recovery of an amount that you claimed as an itemized deduction in an earlier year, see Itemized Deduction Recoveries in chapter 12. How to amend your taxes Figure 21-A. How to amend your taxes Is Your Excess Medical Reimbursement Taxable? Please click here for the text description of the image. How to amend your taxes Figure 21-A. How to amend your taxes Is Your Excess Medical Reimbursement Taxable? Medical expenses not deducted. How to amend your taxes   If you did not deduct a medical expense in the year you paid it because your medical expenses were not more than 10% of your AGI (7. How to amend your taxes 5% of your AGI if either you or your spouse was age 65 or older), or because you did not itemize deductions, do not include the reimbursement up to the amount of the expense in income. How to amend your taxes However, if the reimbursement is more than the expense, see Excess reimbursement , earlier. How to amend your taxes Example. How to amend your taxes For 2013, you were unmarried and under age 65 and you had medical expenses of $500. How to amend your taxes You cannot deduct the $500 because it is less than 10% of your AGI. How to amend your taxes If, in a later year, you are reimbursed for any of the $500 in medical expenses, you do not include the amount reimbursed in your gross income. How to amend your taxes Damages for Personal Injuries If you receive an amount in settlement of a personal injury suit, part of that award may be for medical expenses that you deducted in an earlier year. How to amend your taxes If it is, you must include that part in your income in the year you receive it to the extent it reduced your taxable income in the earlier year. How to amend your taxes See Reimbursement in a Later Year , discussed under How Do You Treat Reimbursements, earlier. How to amend your taxes Future medical expenses. How to amend your taxes   If you receive an amount in settlement of a damage suit for personal injuries, part of that award may be for future medical expenses. How to amend your taxes If it is, you must reduce any future medical expenses for these injuries until the amount you received has been completely used. How to amend your taxes How Do You Figure and Report the Deduction on Your Tax Return? Once you have determined which medical expenses you can include, you figure and report the deduction on your tax return. How to amend your taxes What Tax Form Do You Use? You figure your medical expense deduction on Schedule A (Form 1040). How to amend your taxes You cannot claim medical expenses on Form 1040A or Form 1040EZ. How to amend your taxes If you need more information on itemized deductions or you are not sure if you can itemize, see chapter 20. How to amend your taxes Enter the amount you paid for medical and dental expenses on Schedule A (Form 1040). How to amend your taxes This should be your expenses that were not reimbursed by insurance or any other sources. How to amend your taxes Generally, you can deduct only the amount of your medical and dental expenses that is more than 10% of your AGI (7. How to amend your taxes 5% if either you or your spouse was age 65 or older) shown on line 38, Form 1040. How to amend your taxes Impairment-Related Work Expenses If you are a person with a disability, you can take a business deduction for expenses that are necessary for you to be able to work. How to amend your taxes If you take a business deduction for impairment-related work expenses, do not take a medical deduction for the same expenses. How to amend your taxes You have a disability if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. How to amend your taxes Impairment-related expenses defined. How to amend your taxes   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. How to amend your taxes Where to report. How to amend your taxes   If you are self-employed, deduct the business expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. How to amend your taxes   If you are an employee, complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. How to amend your taxes Enter on Schedule A (Form 1040), that part of the amount on Form 2106, or Form 2106-EZ, that is related to your impairment. How to amend your taxes Enter the amount that is unrelated to your impairment also on Schedule A (Form 1040). How to amend your taxes Your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to other employee business expenses. How to amend your taxes Example. How to amend your taxes You are blind. How to amend your taxes You must use a reader to do your work. How to amend your taxes You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. How to amend your taxes The reader's services are only for your work. How to amend your taxes You can deduct your expenses for the reader as business expenses. How to amend your taxes Health Insurance Costs for Self-Employed Persons If you were self-employed and had a net profit for the year, you may be able to deduct, as an adjustment to income, amounts paid for medical and qualified long-term care insurance on behalf of yourself, your spouse, your dependents, and, your children who were under age 27 at the end of 2013. How to amend your taxes For this purpose, you were self-employed if you were a general partner (or a limited partner receiving guaranteed payments) or you received wages from an S corporation in which you were more than a 2% shareholder. How to amend your taxes The insurance plan must be established under your trade or business and the deduction cannot be more than your earned income from that trade or business. How to amend your taxes You cannot deduct payments for medical insurance for any month in which you were eligible to participate in a health plan subsidized by your employer, your spouse's employer, or, an employer of your dependent or your child under age 27 at the end of 2013. How to amend your taxes You cannot deduct payments for a qualified long-term care insurance contract for any month in which you were eligible to participate in a long-term care insurance plan subsidized by your employer or your spouse's employer. How to amend your taxes If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet in the Form 1040 instructions to figure the amount you can deduct. How to amend your taxes But if any of the following applies, do not use that worksheet. How to amend your taxes You had more than one source of income subject to self-employment tax. How to amend your taxes You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. How to amend your taxes You are using amounts paid for qualified long-term care insurance to figure the deduction. How to amend your taxes If you cannot use the worksheet in the Form 1040 instructions, use the worksheet in Publication 535, Business Expenses, to figure your deduction. How to amend your taxes Note. How to amend your taxes When figuring the amount you can deduct for insurance premiums, do not include any advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. How to amend your taxes If you are claiming the health coverage tax credit, subtract the amount shown on Form 8885, from the total insurance premiums you paid. How to amend your taxes Do not include amounts paid for health insurance coverage with retirement plan distributions that were tax-free because you are a retired public safety officer. How to amend your taxes Where to report. How to amend your taxes    You take this deduction on Form 1040. How to amend your taxes If you itemize your deductions and do not claim 100% of your self-employed health insurance on Form 1040, you can generally include any remaining premiums with all other medical expenses on Schedule A (Form 1040), subject to the 10% limit (7. How to amend your taxes 5% if either you or your spouse was age 65 or older). How to amend your taxes See Self-Employed Health Insurance Deduction in chapter 6 of Publication 535, Business Expenses, and Medical and Dental Expenses in the Instructions for Schedule A (Form 1040), for more information. How to amend your taxes Prev  Up  Next   Home   More Online Publications