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Hrblock apply tax extension free Publication 502 - Main Content Table of Contents What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. Hrblock apply tax extension free How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Spouse Dependent Decedent What Medical Expenses Are Includible?Abortion Acupuncture Alcoholism Ambulance Annual Physical Examination Artificial Limb Artificial Teeth Bandages Birth Control Pills Body Scan Braille Books and Magazines Breast Pumps and Supplies Breast Reconstruction Surgery Capital Expenses Car Chiropractor Christian Science Practitioner Contact Lenses Crutches Dental Treatment Diagnostic Devices Disabled Dependent Care Expenses Drug Addiction Drugs Eye Exam Eyeglasses Eye Surgery Fertility Enhancement Founder's Fee Guide Dog or Other Service Animal Health Institute Health Maintenance Organization (HMO) Hearing Aids Home Care Home Improvements Hospital Services Insurance Premiums Intellectually and Developmentally Disabled, Special Home for Laboratory Fees Lactation Expenses Lead-Based Paint Removal Learning Disability Legal Fees Lifetime Care—Advance Payments Lodging Long-Term Care Meals Medical Conferences Medical Information Plan Medicines Nursing Home Nursing Services Operations Optometrist Organ Donors Osteopath Oxygen Physical Examination Pregnancy Test Kit Prosthesis Psychiatric Care Psychoanalysis Psychologist Special Education Sterilization Stop-Smoking Programs Surgery Telephone Television Therapy Transplants Transportation Trips Tuition Vasectomy Vision Correction Surgery Weight-Loss Program Wheelchair Wig X-ray What Expenses Are Not Includible?Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Controlled Substances Cosmetic Surgery Dancing Lessons Diaper Service Electrolysis or Hair Removal Flexible Spending Account Funeral Expenses Future Medical Care Hair Transplant Health Club Dues Health Coverage Tax Credit Health Savings Accounts Household Help Illegal Operations and Treatments Insurance Premiums Maternity Clothes Medical Savings Account (MSA) Medicines and Drugs From Other Countries Nonprescription Drugs and Medicines Nutritional Supplements Personal Use Items Swimming Lessons Teeth Whitening Veterinary Fees Weight-Loss Program How Do You Treat Reimbursements?Insurance Reimbursement How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Sale of Medical Equipment or Property Damages for Personal Injuries Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons COBRA Premium Assistance Health Coverage Tax CreditWho Can Take This Credit? Qualifying Family Member Qualified Health Insurance Nonqualified Health Insurance Eligible Coverage Month How To Take the Credit How To Get Tax HelpLow Income Taxpayer Clinics What Are Medical Expenses? Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. Hrblock apply tax extension free These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. Hrblock apply tax extension free They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. Hrblock apply tax extension free Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Hrblock apply tax extension free They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. Hrblock apply tax extension free 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. Hrblock apply tax extension free Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. Hrblock apply tax extension free 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. Hrblock apply tax extension free (But see Decedent under Whose Medical Expenses Can You Include, for an exception. Hrblock apply tax extension free ) If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Hrblock apply tax extension free 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. Hrblock apply tax extension free 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. Hrblock apply tax extension free If you did not claim a medical or dental expense that would have been deductible in an earlier year, you can file Form 1040X, Amended U. Hrblock apply tax extension free S. Hrblock apply tax extension free Individual Income Tax Return, for the year in which you overlooked the expense. Hrblock apply tax extension free Do not claim the expense on this year's return. Hrblock apply tax extension free Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. Hrblock apply tax extension free You cannot include medical expenses that were paid by insurance companies or other sources. Hrblock apply tax extension free This is true whether the payments were made directly to you, to the patient, or to the provider of the medical services. Hrblock apply tax extension free Separate returns. Hrblock apply tax extension free   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. Hrblock apply tax extension free 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. Hrblock apply tax extension free Community property states. Hrblock apply tax extension free   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. Hrblock apply tax extension free Generally, each of you should include half the expenses. Hrblock apply tax extension free If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. Hrblock apply tax extension free If you live in a community property state and are not filing a joint return, see Publication 555, Community Property. Hrblock apply tax extension free 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. Hrblock apply tax extension free But if either you or your spouse was born before January 2, 1949, you can deduct the amount of your medical and dental expenses that is more than 7. Hrblock apply tax extension free 5% of your AGI. Hrblock apply tax extension free Example. Hrblock apply tax extension free You are unmarried and were born after January 2, 1949, and your AGI is $40,000, 10% of which is $4,000. Hrblock apply tax extension free You paid medical expenses of $2,500. Hrblock apply tax extension free You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. Hrblock apply tax extension free 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. Hrblock apply tax extension free There are different rules for decedents and for individuals who are the subject of multiple support agreements. Hrblock apply tax extension free See Support claimed under a multiple support agreement , later under Qualifying Relative. Hrblock apply tax extension free Spouse You can include medical expenses you paid for your spouse. Hrblock apply tax extension free 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. Hrblock apply tax extension free Example 1. Hrblock apply tax extension free Mary received medical treatment before she married Bill. Hrblock apply tax extension free Bill paid for the treatment after they married. Hrblock apply tax extension free Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. Hrblock apply tax extension free If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. Hrblock apply tax extension free Mary would include the amounts she paid during the year in her separate return. Hrblock apply tax extension free If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. Hrblock apply tax extension free Example 2. Hrblock apply tax extension free This year, John paid medical expenses for his wife Louise, who died last year. Hrblock apply tax extension free John married Belle this year and they file a joint return. Hrblock apply tax extension free 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. Hrblock apply tax extension free Dependent You can include medical expenses you paid for your dependent. Hrblock apply tax extension free 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. Hrblock apply tax extension free A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. Hrblock apply tax extension free The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. Hrblock apply tax extension free S. Hrblock apply tax extension free citizen or national or a resident of the United States, Canada, or Mexico. Hrblock apply tax extension free If your qualifying child was adopted, see Exception for adopted child , later. Hrblock apply tax extension free 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. Hrblock apply tax extension free Exception for adopted child. Hrblock apply tax extension free   If you are a U. Hrblock apply tax extension free S. Hrblock apply tax extension free citizen or national and your adopted child lived with you as a member of your household for 2013, that child does not have to be a U. Hrblock apply tax extension free S. Hrblock apply tax extension free citizen or national, or a resident of the United States, Canada, or Mexico. Hrblock apply tax extension free Qualifying Child A qualifying child is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a full-time student, and younger than you (or your spouse, if filing jointly), or Any age and permanently and totally disabled, Lived with you for more than half of 2013, Did not provide over half of his or her own support for 2013, and Did not file a joint return, other than to claim a refund. Hrblock apply tax extension free Adopted child. Hrblock apply tax extension free   A legally adopted child is treated as your own child. Hrblock apply tax extension free This child includes a child lawfully placed with you for legal adoption. Hrblock apply tax extension free   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. Hrblock apply tax extension free   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. Hrblock apply tax extension free   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. Hrblock apply tax extension free    You may be able to take a credit for other expenses related to an adoption. Hrblock apply tax extension free See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Hrblock apply tax extension free Child of divorced or separated parents. Hrblock apply tax extension free   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. Hrblock apply tax extension free 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. Hrblock apply tax extension free This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). Hrblock apply tax extension free Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, or foster child, or a descendant of any of them (for example, your grandchild), Brother, sister, half brother, half sister, or a son or daughter of any of them, Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle), Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law, Who was not a qualifying child (see Qualifying Child, earlier) of any taxpayer for 2013, and For whom you provided over half of the support in 2013. Hrblock apply tax extension free But see Child of divorced or separated parents , earlier, Support claimed under a multiple support agreement, next, and Kidnapped child under Qualifying Relative in Publication 501. Hrblock apply tax extension free Support claimed under a multiple support agreement. Hrblock apply tax extension free   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. Hrblock apply tax extension free 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. Hrblock apply tax extension free   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. Hrblock apply tax extension free However, you can include the entire unreimbursed amount you paid for medical expenses. Hrblock apply tax extension free Example. Hrblock apply tax extension free You and your three brothers each provide one-fourth of your mother's total support. Hrblock apply tax extension free Under a multiple support agreement, you treat your mother as your dependent. Hrblock apply tax extension free You paid all of her medical expenses. Hrblock apply tax extension free Your brothers repaid you for three-fourths of these expenses. Hrblock apply tax extension free In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. Hrblock apply tax extension free Your brothers cannot include any part of the expenses. Hrblock apply tax extension free 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. Hrblock apply tax extension free 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. Hrblock apply tax extension free This includes expenses for the decedent's spouse and dependents as well as for the decedent. Hrblock apply tax extension free 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. Hrblock apply tax extension free The expenses must be paid within the 1-year period beginning with the day after the date of death. Hrblock apply tax extension free 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. Hrblock apply tax extension free 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. Hrblock apply tax extension free What if the decedent's return had been filed and the medical expenses were not included?   Form 1040X can be filed for the year or years the expenses are treated as paid, unless the period for filing an amended return for that year has passed. Hrblock apply tax extension free Generally, an amended return must be filed within 3 years of the date the original return was filed, or within 2 years from the time the tax was paid, whichever date is later. Hrblock apply tax extension free Example. Hrblock apply tax extension free John properly filed his 2012 income tax return. Hrblock apply tax extension free He died in 2013 with unpaid medical expenses of $1,500 from 2012 and $1,800 in 2013. Hrblock apply tax extension free If the expenses are paid within the 1-year period, his survivor or personal representative can file an amended return for 2012 claiming a deduction based on the $1,500 medical expenses. Hrblock apply tax extension free The $1,800 of medical expenses from 2013 can be included on the decedent's final return for 2013. Hrblock apply tax extension free 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. Hrblock apply tax extension free 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. Hrblock apply tax extension free What Medical Expenses Are Includible? Following is a list of items that you can include in figuring your medical expense deduction. Hrblock apply tax extension free The items are listed in alphabetical order. Hrblock apply tax extension free This list does not include all possible medical expenses. Hrblock apply tax extension free To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. Hrblock apply tax extension free Abortion You can include in medical expenses the amount you pay for a legal abortion. Hrblock apply tax extension free Acupuncture You can include in medical expenses the amount you pay for acupuncture. Hrblock apply tax extension free Alcoholism You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for alcohol addiction. Hrblock apply tax extension free This includes meals and lodging provided by the center during treatment. Hrblock apply tax extension free You can also include in medical expenses amounts you pay for transportation to and from Alcoholics Anonymous meetings in your community if the attendance is pursuant to medical advice that membership in Alcoholics Anonymous is necessary for the treatment of a disease involving the excessive use of alcoholic liquors. Hrblock apply tax extension free Ambulance You can include in medical expenses amounts you pay for ambulance service. Hrblock apply tax extension free Annual Physical Examination See Physical Examination , later. Hrblock apply tax extension free Artificial Limb You can include in medical expenses the amount you pay for an artificial limb. Hrblock apply tax extension free Artificial Teeth You can include in medical expenses the amount you pay for artificial teeth. Hrblock apply tax extension free Bandages You can include in medical expenses the cost of medical supplies such as bandages. Hrblock apply tax extension free Birth Control Pills You can include in medical expenses the amount you pay for birth control pills prescribed by a doctor. Hrblock apply tax extension free Body Scan You can include in medical expenses the cost of an electronic body scan. Hrblock apply tax extension free Braille Books and Magazines You can include in medical expenses the part of the cost of Braille books and magazines for use by a visually impaired person that is more than the cost of regular printed editions. Hrblock apply tax extension free Breast Pumps and Supplies You can include in medical expenses the cost of breast pumps and supplies that assist lactation. Hrblock apply tax extension free Breast Reconstruction Surgery You can include in medical expenses the amounts you pay for breast reconstruction surgery, as well as breast prosthesis, following a mastectomy for cancer. Hrblock apply tax extension free See Cosmetic Surgery , later. Hrblock apply tax extension free Capital Expenses You can include in medical expenses amounts you pay for special equipment installed in a home, or for improvements, if their main purpose is medical care for you, your spouse, or your dependent. Hrblock apply tax extension free The cost of permanent improvements that increase the value of your property may be partly included as a medical expense. Hrblock apply tax extension free The cost of the improvement is reduced by the increase in the value of your property. Hrblock apply tax extension free The difference is a medical expense. Hrblock apply tax extension free If the value of your property is not increased by the improvement, the entire cost is included as a medical expense. Hrblock apply tax extension free Certain improvements made to accommodate a home to your disabled condition, or that of your spouse or your dependents who live with you, do not usually increase the value of the home and the cost can be included in full as medical expenses. Hrblock apply tax extension free These improvements include, but are not limited to, the following items. Hrblock apply tax extension free Constructing entrance or exit ramps for your home. Hrblock apply tax extension free Widening doorways at entrances or exits to your home. Hrblock apply tax extension free Widening or otherwise modifying hallways and interior doorways. Hrblock apply tax extension free Installing railings, support bars, or other modifications to bathrooms. Hrblock apply tax extension free Lowering or modifying kitchen cabinets and equipment. Hrblock apply tax extension free Moving or modifying electrical outlets and fixtures. Hrblock apply tax extension free Installing porch lifts and other forms of lifts (but elevators generally add value to the house). Hrblock apply tax extension free Modifying fire alarms, smoke detectors, and other warning systems. Hrblock apply tax extension free Modifying stairways. Hrblock apply tax extension free Adding handrails or grab bars anywhere (whether or not in bathrooms). Hrblock apply tax extension free Modifying hardware on doors. Hrblock apply tax extension free Modifying areas in front of entrance and exit doorways. Hrblock apply tax extension free Grading the ground to provide access to the residence. Hrblock apply tax extension free Only reasonable costs to accommodate a home to a disabled condition are considered medical care. Hrblock apply tax extension free Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. Hrblock apply tax extension free Capital expense worksheet. Hrblock apply tax extension free   Use Worksheet A to figure the amount of your capital expense to include in your medical expenses. Hrblock apply tax extension free Worksheet A. Hrblock apply tax extension free Capital Expense Worksheet Instructions: Use this worksheet to figure the amount, if any, of your medical expenses due to a home improvement. Hrblock apply tax extension free 1. Hrblock apply tax extension free Enter the amount you paid for the home improvement 1. Hrblock apply tax extension free   2. Hrblock apply tax extension free Enter the value of your home immediately after the improvement 2. Hrblock apply tax extension free       3. Hrblock apply tax extension free Enter the value of your home immediately before the improvement 3. Hrblock apply tax extension free       4. Hrblock apply tax extension free Subtract line 3 from line 2. Hrblock apply tax extension free This is the increase in the value of your home due to the improvement 4. Hrblock apply tax extension free     • If line 4 is more than or equal to line 1, you have no medical expenses due to the home improvement; stop here. Hrblock apply tax extension free       • If line 4 is less than line 1, go to line 5. Hrblock apply tax extension free     5. Hrblock apply tax extension free Subtract line 4 from line 1. Hrblock apply tax extension free These are your medical expenses due to the home improvement 5. Hrblock apply tax extension free   Operation and upkeep. Hrblock apply tax extension free   Amounts you pay for operation and upkeep of a capital asset qualify as medical expenses, as long as the main reason for them is medical care. Hrblock apply tax extension free This rule applies even if none or only part of the original cost of the capital asset qualified as a medical care expense. Hrblock apply tax extension free Improvements to property rented by a person with a disability. Hrblock apply tax extension free   Amounts paid to buy and install special plumbing fixtures for a person with a disability, mainly for medical reasons, in a rented house are medical expenses. Hrblock apply tax extension free Example. Hrblock apply tax extension free John has arthritis and a heart condition. Hrblock apply tax extension free He cannot climb stairs or get into a bathtub. Hrblock apply tax extension free On his doctor's advice, he installs a bathroom with a shower stall on the first floor of his two-story rented house. Hrblock apply tax extension free The landlord did not pay any of the cost of buying and installing the special plumbing and did not lower the rent. Hrblock apply tax extension free John can include in medical expenses the entire amount he paid. Hrblock apply tax extension free Car You can include in medical expenses the cost of special hand controls and other special equipment installed in a car for the use of a person with a disability. Hrblock apply tax extension free Special design. Hrblock apply tax extension free   You can include in medical expenses the difference between the cost of a regular car and a car specially designed to hold a wheelchair. Hrblock apply tax extension free Cost of operation. Hrblock apply tax extension free   The includible costs of using a car for medical reasons are explained under Transportation , later. Hrblock apply tax extension free Chiropractor You can include in medical expenses fees you pay to a chiropractor for medical care. Hrblock apply tax extension free Christian Science Practitioner You can include in medical expenses fees you pay to Christian Science practitioners for medical care. Hrblock apply tax extension free Contact Lenses You can include in medical expenses amounts you pay for contact lenses needed for medical reasons. Hrblock apply tax extension free You can also include the cost of equipment and materials required for using contact lenses, such as saline solution and enzyme cleaner. Hrblock apply tax extension free See Eyeglasses and Eye Surgery , later. Hrblock apply tax extension free Crutches You can include in medical expenses the amount you pay to buy or rent crutches. Hrblock apply tax extension free Dental Treatment You can include in medical expenses the amounts you pay for the prevention and alleviation of dental disease. Hrblock apply tax extension free Preventive treatment includes the services of a dental hygienist or dentist for such procedures as teeth cleaning, the application of sealants, and fluoride treatments to prevent tooth decay. Hrblock apply tax extension free Treatment to alleviate dental disease include services of a dentist for procedures such as X-rays, fillings, braces, extractions, dentures, and other dental ailments. Hrblock apply tax extension free But see Teeth Whitening under What Expenses Are Not Includible, later. Hrblock apply tax extension free Diagnostic Devices You can include in medical expenses the cost of devices used in diagnosing and treating illness and disease. Hrblock apply tax extension free Example. Hrblock apply tax extension free You have diabetes and use a blood sugar test kit to monitor your blood sugar level. Hrblock apply tax extension free You can include the cost of the blood sugar test kit in your medical expenses. Hrblock apply tax extension free 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. Hrblock apply tax extension free (See Publication 503, Child and Dependent Care Expenses. Hrblock apply tax extension free ) 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. Hrblock apply tax extension free Drug Addiction You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for drug addiction. Hrblock apply tax extension free This includes meals and lodging at the center during treatment. Hrblock apply tax extension free Drugs See Medicines , later. Hrblock apply tax extension free Eye Exam You can include in medical expenses the amount you pay for eye examinations. Hrblock apply tax extension free Eyeglasses You can include in medical expenses amounts you pay for eyeglasses and contact lenses needed for medical reasons. Hrblock apply tax extension free See Contact Lenses , earlier, for more information. Hrblock apply tax extension free Eye Surgery You can include in medical expenses the amount you pay for eye surgery to treat defective vision, such as laser eye surgery or radial keratotomy. Hrblock apply tax extension free Fertility Enhancement You can include in medical expenses the cost of the following procedures to overcome an inability to have children. Hrblock apply tax extension free Procedures such as in vitro fertilization (including temporary storage of eggs or sperm). Hrblock apply tax extension free Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children. Hrblock apply tax extension free Founder's Fee See Lifetime Care—Advance Payments , later. Hrblock apply tax extension free Guide Dog or Other Service Animal You can include in medical expenses the costs of buying, training, and maintaining a guide dog or other service animal to assist a visually impaired or hearing disabled person, or a person with other physical disabilities. Hrblock apply tax extension free In general, this includes any costs, such as food, grooming, and veterinary care, incurred in maintaining the health and vitality of the service animal so that it may perform its duties. Hrblock apply tax extension free Health Institute You can include in medical expenses fees you pay for treatment at a health institute only if the treatment is prescribed by a physician and the physician issues a statement that the treatment is necessary to alleviate a physical or mental defect or illness of the individual receiving the treatment. Hrblock apply tax extension free Health Maintenance Organization (HMO) You can include in medical expenses amounts you pay to entitle you, your spouse, or a dependent to receive medical care from an HMO. Hrblock apply tax extension free These amounts are treated as medical insurance premiums. Hrblock apply tax extension free See Insurance Premiums , later. Hrblock apply tax extension free Hearing Aids You can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it. Hrblock apply tax extension free Home Care See Nursing Services , later. Hrblock apply tax extension free Home Improvements See Capital Expenses , earlier. Hrblock apply tax extension free Hospital Services You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. Hrblock apply tax extension free This includes amounts paid for meals and lodging. Hrblock apply tax extension free Also see Lodging , later. Hrblock apply tax extension free Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Hrblock apply tax extension free 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). Hrblock apply tax extension free See Qualified Long-Term Care Insurance Contracts under Long-Term Care, later. Hrblock apply tax extension free 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. Hrblock apply tax extension free The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. Hrblock apply tax extension free Health coverage tax credit. Hrblock apply tax extension free   If, during 2013, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient, you must complete Form 8885 before completing Schedule A. Hrblock apply tax extension free When figuring the amount of insurance premiums you can deduct on Schedule A, do not include: Any amounts you included on Form 8885, Any qualified health insurance premiums you paid to “U. Hrblock apply tax extension free S. Hrblock apply tax extension free Treasury–HCTC,” or Any health coverage tax credit advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Hrblock apply tax extension free Employer-Sponsored Health Insurance Plan Do not include in your medical and dental expenses any insurance premiums paid by an employer-sponsored health insurance plan unless the premiums are included on your Form W-2, Wage and Tax Statement. Hrblock apply tax extension free Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included on your Form W-2. Hrblock apply tax extension free Example. Hrblock apply tax extension free You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. Hrblock apply tax extension free Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. Hrblock apply tax extension free 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. Hrblock apply tax extension free Long-term care services. Hrblock apply tax extension free   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. Hrblock apply tax extension free This amount will be reported as wages on your Form W-2. Hrblock apply tax extension free Retired public safety officers. Hrblock apply tax extension free   If you are a retired public safety officer, do not include as medical expenses any health or long-term care insurance premiums that you elected to have paid with tax-free distributions from a retirement plan. Hrblock apply tax extension free This applies only to distributions that would otherwise be included in income. Hrblock apply tax extension free Health reimbursement arrangement (HRA). Hrblock apply tax extension free   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. Hrblock apply tax extension free This is because an HRA is funded solely by the employer. Hrblock apply tax extension free Medicare A If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. Hrblock apply tax extension free The payroll tax paid for Medicare A is not a medical expense. Hrblock apply tax extension free 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. Hrblock apply tax extension free In this situation you can include the premiums you paid for Medicare A as a medical expense. Hrblock apply tax extension free Medicare B Medicare B is a supplemental medical insurance. Hrblock apply tax extension free Premiums you pay for Medicare B are a medical expense. Hrblock apply tax extension free Check the information you received from the Social Security Administration to find out your premium. Hrblock apply tax extension free Medicare D Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. Hrblock apply tax extension free You can include as a medical expense premiums you pay for Medicare D. Hrblock apply tax extension free Prepaid Insurance Premiums Premiums you pay before you are age 65 for insurance for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). Hrblock apply tax extension free Unused Sick Leave Used To Pay Premiums You must include in gross income cash payments you receive at the time of retirement for unused sick leave. Hrblock apply tax extension free 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. Hrblock apply tax extension free You can include this cost of continuing participation in the health plan as a medical expense. Hrblock apply tax extension free 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. Hrblock apply tax extension free You cannot include this cost of continuing participation in that health plan as a medical expense. Hrblock apply tax extension free Insurance Premiums You Cannot Include You cannot include premiums you pay for: Life insurance policies, Policies providing payment for loss of earnings, Policies for loss of life, limb, sight, etc. Hrblock apply tax extension free , Policies that pay you a guaranteed amount each week for a stated number of weeks if you are hospitalized for sickness or injury, The part of your car insurance that provides medical insurance coverage for all persons injured in or by your car because the part of the premium providing insurance for you, your spouse, and your dependents is not stated separately from the part of the premium providing insurance for medical care for others, or Health or long-term care insurance if you elected to pay these premiums with tax-free distributions from a retirement plan made directly to the insurance provider and these distributions would otherwise have been included in income. Hrblock apply tax extension free Taxes imposed by any governmental unit, such as Medicare taxes, are not insurance premiums. Hrblock apply tax extension free Coverage for nondependents. Hrblock apply tax extension free   Generally, you cannot deduct any additional premium you pay as the result of including on your policy someone who is not your spouse or dependent, even if that person is your child under age 27. Hrblock apply tax extension free However, you can deduct the additional premium if that person is: Your child whom you do not claim as a dependent because of the rules for children of divorced or separated parents, Any person you could have claimed as a dependent on your return except that person received $3,900 or more of gross income or filed a joint return, or Any person you could have claimed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else's 2013 return. Hrblock apply tax extension free  Also, if you had family coverage when you added this individual to your policy and your premiums did not increase, you can enter on Schedule A (Form 1040) the full amount of your medical and dental insurance premiums. Hrblock apply tax extension free Intellectually and Developmentally Disabled, Special Home for You can include in medical expenses the cost of keeping a person who is intellectually and developmentally disabled in a special home, not the home of a relative, on the recommendation of a psychiatrist to help the person adjust from life in a mental hospital to community living. Hrblock apply tax extension free Laboratory Fees You can include in medical expenses the amounts you pay for laboratory fees that are part of medical care. Hrblock apply tax extension free Lactation Expenses See Breast Pumps and Supplies , earlier. Hrblock apply tax extension free Lead-Based Paint Removal You can include in medical expenses the cost of removing lead-based paints from surfaces in your home to prevent a child who has or had lead poisoning from eating the paint. Hrblock apply tax extension free These surfaces must be in poor repair (peeling or cracking) or within the child's reach. Hrblock apply tax extension free The cost of repainting the scraped area is not a medical expense. Hrblock apply tax extension free If, instead of removing the paint, you cover the area with wallboard or paneling, treat these items as capital expenses. Hrblock apply tax extension free See Capital Expenses , earlier. Hrblock apply tax extension free Do not include the cost of painting the wallboard as a medical expense. Hrblock apply tax extension free Learning Disability See Special Education , later. Hrblock apply tax extension free Legal Fees You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. Hrblock apply tax extension free However, you cannot include in medical expenses fees for the management of a guardianship estate, fees for conducting the affairs of the person being treated, or other fees that are not necessary for medical care. Hrblock apply tax extension free Lifetime Care—Advance Payments You can include in medical expenses a part of a life-care fee or “founder's fee” you pay either monthly or as a lump sum under an agreement with a retirement home. Hrblock apply tax extension free The part of the payment you include is the amount properly allocable to medical care. Hrblock apply tax extension free The agreement must require that you pay a specific fee as a condition for the home's promise to provide lifetime care that includes medical care. Hrblock apply tax extension free You can use a statement from the retirement home to prove the amount properly allocable to medical care. Hrblock apply tax extension free The statement must be based either on the home's prior experience or on information from a comparable home. Hrblock apply tax extension free Dependents with disabilities. Hrblock apply tax extension free   You can include in medical expenses advance payments to a private institution for lifetime care, treatment, and training of your physically or mentally impaired child upon your death or when you become unable to provide care. Hrblock apply tax extension free The payments must be a condition for the institution's future acceptance of your child and must not be refundable. Hrblock apply tax extension free Payments for future medical care. Hrblock apply tax extension free   Generally, you cannot include in medical expenses current payments for medical care (including medical insurance) to be provided substantially beyond the end of the year. Hrblock apply tax extension free This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care of the type described earlier. Hrblock apply tax extension free Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if a principal reason for being there is to receive medical care. Hrblock apply tax extension free See Nursing Home , later. Hrblock apply tax extension free You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. Hrblock apply tax extension free You can include the cost of such lodging while away from home if all of the following requirements are met. Hrblock apply tax extension free The lodging is primarily for and essential to medical care. Hrblock apply tax extension free 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. Hrblock apply tax extension free The lodging is not lavish or extravagant under the circumstances. Hrblock apply tax extension free There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Hrblock apply tax extension free The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. Hrblock apply tax extension free You can include lodging for a person traveling with the person receiving the medical care. Hrblock apply tax extension free 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. Hrblock apply tax extension free Meals are not included. Hrblock apply tax extension free Do not include the cost of lodging while away from home for medical treatment if that treatment is not received from a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital or if that lodging is not primarily for or essential to the medical care received. Hrblock apply tax extension free Long-Term Care You can include in medical expenses amounts paid for qualified long-term care services and premiums paid for qualified long-term care insurance contracts. Hrblock apply tax extension free Qualified Long-Term Care Services Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided pursuant to a plan of care prescribed by a licensed health care practitioner. Hrblock apply tax extension free Chronically ill individual. Hrblock apply tax extension free   An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions. Hrblock apply tax extension free He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. Hrblock apply tax extension free Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Hrblock apply tax extension free He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Hrblock apply tax extension free Maintenance and personal care services. Hrblock apply tax extension free    Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment). Hrblock apply tax extension free Qualified Long-Term Care Insurance Contracts A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. Hrblock apply tax extension free The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. Hrblock apply tax extension free The amount of qualified long-term care premiums you can include is limited. Hrblock apply tax extension free You can include the following as medical expenses on Schedule A (Form 1040). Hrblock apply tax extension free Qualified long-term care premiums up to the following amounts. Hrblock apply tax extension free Age 40 or under – $360. Hrblock apply tax extension free Age 41 to 50 – $680. Hrblock apply tax extension free Age 51 to 60 – $1,360. Hrblock apply tax extension free Age 61 to 70 – $3,640. Hrblock apply tax extension free Age 71 or over – $4,550. Hrblock apply tax extension free Unreimbursed expenses for qualified long-term care services. Hrblock apply tax extension free Note. Hrblock apply tax extension free The limit on premiums is for each person. Hrblock apply tax extension free Also, if you are an eligible retired public safety officer, you cannot include premiums for long-term care insurance if you elected to pay these premiums with tax-free distributions from a qualified retirement plan made directly to the insurance provider and these distributions would otherwise have been included in your income. Hrblock apply tax extension free Meals You can include in medical expenses the cost of meals at a hospital or similar institution if a principal reason for being there is to get medical care. Hrblock apply tax extension free You cannot include in medical expenses the cost of meals that are not part of inpatient care. Hrblock apply tax extension free Also see Weight-Loss Program and Nutritional Supplements , later. Hrblock apply tax extension free Medical Conferences You can include in medical expenses amounts paid for admission and transportation to a medical conference if the medical conference concerns the chronic illness of yourself, your spouse, or your dependent. Hrblock apply tax extension free The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent. Hrblock apply tax extension free The majority of the time spent at the conference must be spent attending sessions on medical information. Hrblock apply tax extension free The cost of meals and lodging while attending the conference is not deductible as a medical expense. Hrblock apply tax extension free Medical Information Plan You can include in medical expenses amounts paid to a plan that keeps medical information in a computer data bank and retrieves and furnishes the information upon request to an attending physician. Hrblock apply tax extension free Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. Hrblock apply tax extension free A prescribed drug is one that requires a prescription by a doctor for its use by an individual. Hrblock apply tax extension free You can also include amounts you pay for insulin. Hrblock apply tax extension free Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Hrblock apply tax extension free Imported medicines and drugs. Hrblock apply tax extension free   If you imported medicines or drugs from other countries, see Medicines and Drugs From Other Countries , under What Expenses Are Not Includible, later. Hrblock apply tax extension free Nursing Home You can include in medical expenses the cost of medical care in a nursing home, home for the aged, or similar institution, for yourself, your spouse, or your dependents. Hrblock apply tax extension free This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. Hrblock apply tax extension free Do not include the cost of meals and lodging if the reason for being in the home is personal. Hrblock apply tax extension free You can, however, include in medical expenses the part of the cost that is for medical or nursing care. Hrblock apply tax extension free Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. Hrblock apply tax extension free The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. Hrblock apply tax extension free This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. Hrblock apply tax extension free These services can be provided in your home or another care facility. Hrblock apply tax extension free Generally, only the amount spent for nursing services is a medical expense. Hrblock apply tax extension free If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. Hrblock apply tax extension free For example, because of your medical condition you pay a visiting nurse $300 per week for medical and household services. Hrblock apply tax extension free She spends 10% of her time doing household services such as washing dishes and laundry. Hrblock apply tax extension free You can include only $270 per week as medical expenses. Hrblock apply tax extension free The $30 (10% × $300) allocated to household services cannot be included. Hrblock apply tax extension free However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Hrblock apply tax extension free See Maintenance and personal care services under Long-Term Care, earlier. Hrblock apply tax extension free Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. Hrblock apply tax extension free See Publication 503. Hrblock apply tax extension free You can also include in medical expenses part of the amount you pay for that attendant's meals. Hrblock apply tax extension free Divide the food expense among the household members to find the cost of the attendant's food. Hrblock apply tax extension free Then divide that cost in the same manner as in the preceding paragraph. Hrblock apply tax extension free If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. Hrblock apply tax extension free This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. Hrblock apply tax extension free Employment taxes. Hrblock apply tax extension free   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for an attendant who provides medical care. Hrblock apply tax extension free If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier. Hrblock apply tax extension free For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. Hrblock apply tax extension free Operations You can include in medical expenses amounts you pay for legal operations that are not for unnecessary cosmetic surgery. Hrblock apply tax extension free See Cosmetic Surgery under What Expenses Are Not Includible, later. Hrblock apply tax extension free Optometrist See Eyeglasses , earlier. Hrblock apply tax extension free Organ Donors See Transplants , later. Hrblock apply tax extension free Osteopath You can include in medical expenses amounts you pay to an osteopath for medical care. Hrblock apply tax extension free Oxygen You can include in medical expenses amounts you pay for oxygen and oxygen equipment to relieve breathing problems caused by a medical condition. Hrblock apply tax extension free Physical Examination You can include in medical expenses the amount you pay for an annual physical examination and diagnostic tests by a physician. Hrblock apply tax extension free You do not have to be ill at the time of the examination. Hrblock apply tax extension free Pregnancy Test Kit You can include in medical expenses the amount you pay to purchase a pregnancy test kit to determine if you are pregnant. Hrblock apply tax extension free Prosthesis See Artificial Limb and Breast Reconstruction Surgery , earlier. Hrblock apply tax extension free Psychiatric Care You can include in medical expenses amounts you pay for psychiatric care. Hrblock apply tax extension free This includes the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care. Hrblock apply tax extension free See Psychoanalysis, next, and Transportation , later. Hrblock apply tax extension free Psychoanalysis You can include in medical expenses payments for psychoanalysis. Hrblock apply tax extension free However, you cannot include payments for psychoanalysis that is part of required training to be a psychoanalyst. Hrblock apply tax extension free Psychologist You can include in medical expenses amounts you pay to a psychologist for medical care. Hrblock apply tax extension free Special Education You can include in medical expenses fees you pay on a doctor's recommendation for a child's tutoring by a teacher who is specially trained and qualified to work with children who have learning disabilities caused by mental or physical impairments, including nervous system disorders. Hrblock apply tax extension free You can include in medical expenses the cost (tuition, meals, and lodging) of attending a school that furnishes special education to help a child to overcome learning disabilities. Hrblock apply tax extension free A doctor must recommend that the child attend the school. Hrblock apply tax extension free Overcoming the learning disabilities must be a principal reason for attending the school, and any ordinary education received must be incidental to the special education provided. Hrblock apply tax extension free Special education includes: Teaching Braille to a visually impaired person, Teaching lip reading to a hearing disabled person, or Giving remedial language training to correct a condition caused by a birth defect. Hrblock apply tax extension free Sterilization You can include in medical expenses the cost of a legal sterilization (a legally performed operation to make a person unable to have children). Hrblock apply tax extension free Also see Vasectomy , later. Hrblock apply tax extension free Stop-Smoking Programs You can include in medical expenses amounts you pay for a program to stop smoking. Hrblock apply tax extension free However, you cannot include in medical expenses amounts you pay for drugs that do not require a prescription, such as nicotine gum or patches, that are designed to help stop smoking. Hrblock apply tax extension free Surgery See Operations , earlier. Hrblock apply tax extension free Telephone You can include in medical expenses the cost of special telephone equipment that lets a person who is deaf, hard of hearing or has a speech disability communicate over a regular telephone. Hrblock apply tax extension free This includes teletypewriter (TTY) and telecommunications device for the deaf (TDD) equipment. Hrblock apply tax extension free You can also include the cost of repairing the equipment. Hrblock apply tax extension free Television You can include in medical expenses the cost of equipment that displays the audio part of television programs as subtitles for persons with a hearing disability. Hrblock apply tax extension free This may be the cost of an adapter that attaches to a regular set. Hrblock apply tax extension free It also may be the part of the cost of a specially equipped television that exceeds the cost of the same model regular television set. Hrblock apply tax extension free Therapy You can include in medical expenses amounts you pay for therapy received as medical treatment. Hrblock apply tax extension free Transplants You can include in medical expenses amounts paid for medical care you receive because you are a donor or a possible donor of a kidney or other organ. Hrblock apply tax extension free This includes transportation. Hrblock apply tax extension free You can include any expenses you pay for the medical care of a donor in connection with the donating of an organ. Hrblock apply tax extension free This includes transportation. Hrblock apply tax extension free Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Hrblock apply tax extension free 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. Hrblock apply tax extension free Car expenses. Hrblock apply tax extension free   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. Hrblock apply tax extension free You cannot include depreciation, insurance, general repair, or maintenance expenses. Hrblock apply tax extension free   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents a mile. Hrblock apply tax extension free    You can also include parking fees and tolls. Hrblock apply tax extension free You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate. Hrblock apply tax extension free Example. Hrblock apply tax extension free In 2013, Bill Jones drove 2,800 miles for medical reasons. Hrblock apply tax extension free He spent $500 for gas, $30 for oil, and $100 for tolls and parking. Hrblock apply tax extension free He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. Hrblock apply tax extension free He figures the actual expenses first. Hrblock apply tax extension free He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. Hrblock apply tax extension free He then figures the standard mileage amount. Hrblock apply tax extension free He multiplies 2,800 miles by 24 cents a mile for a total of $672. Hrblock apply tax extension free He then adds the $100 tolls and parking for a total of $772. Hrblock apply tax extension free 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. Hrblock apply tax extension free Transportation expenses you cannot include. Hrblock apply tax extension free    You cannot include in medical expenses the cost of transportation in the following situations. Hrblock apply tax extension free Going to and from work, even if your condition requires an unusual means of transportation. Hrblock apply tax extension free Travel for purely personal reasons to another city for an operation or other medical care. Hrblock apply tax extension free Travel that is merely for the general improvement of one's health. Hrblock apply tax extension free The costs of operating a specially equipped car for other than medical reasons. Hrblock apply tax extension free Trips You can include in medical expenses amounts you pay for transportation to another city if the trip is primarily for, and essential to, receiving medical services. Hrblock apply tax extension free You may be able to include up to $50 for each night for each person. Hrblock apply tax extension free You can include lodging for a person traveling with the person receiving the medical care. Hrblock apply tax extension free 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. Hrblock apply tax extension free Meals are not included. Hrblock apply tax extension free See Lodging , earlier. Hrblock apply tax extension free You cannot include in medical expenses a trip or vacation taken merely for a change in environment, improvement of morale, or general improvement of health, even if the trip is made on the advice of a doctor. Hrblock apply tax extension free However, see Medical Conferences , earlier. Hrblock apply tax extension free Tuition Under special circumstances, you can include charges for tuition in medical expenses. Hrblock apply tax extension free See Special Education , earlier. Hrblock apply tax extension free You can include charges for a health plan included in a lump-sum tuition fee if the charges are separately stated or can easily be obtained from the school. Hrblock apply tax extension free Vasectomy You can include in medical expenses the amount you pay for a vasectomy. Hrblock apply tax extension free Vision Correction Surgery See Eye Surgery , earlier. Hrblock apply tax extension free Weight-Loss Program You can include in medical expenses amounts you pay to lose weight if it is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). Hrblock apply tax extension free This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings. Hrblock apply tax extension free You cannot include membership dues in a gym, health club, or spa as medical expenses, but you can include separate fees charged there for weight loss activities. Hrblock apply tax extension free You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs. Hrblock apply tax extension free You can include the cost of special food in medical expenses only if: The food does not satisfy normal nutritional needs, The food alleviates or treats an illness, and The need for the food is substantiated by a physician. Hrblock apply tax extension free The amount you can include in medical expenses is limited to the amount by which the cost of the special food exceeds the cost of a normal diet. Hrblock apply tax extension free See also Weight-Loss Program under What Expenses Are Not Includible, later. Hrblock apply tax extension free Wheelchair You can include in medical expenses amounts you pay for a wheelchair used mainly for the relief of sickness or disability, and not just to provide transportation to and from work. Hrblock apply tax extension free The cost of operating and maintaining the wheelchair is also a medical expense. Hrblock apply tax extension free Wig You can include in medical expenses the cost of a wig purchased upon the advice of a physician for the mental health of a patient who has lost all of his or her hair from disease. Hrblock apply tax extension free X-ray You can include in medical expenses amounts you pay for X-rays for medical reasons. Hrblock apply tax extension free What Expenses Are Not Includible? Following is a list of some items that you cannot include in figuring your medical expense deduction. Hrblock apply tax extension free The items are listed in alphabetical order. Hrblock apply tax extension free Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby You cannot include in medical expenses amounts you pay for the care of children, even if the expenses enable you, your spouse, or your dependent to get medical or dental treatment. Hrblock apply tax extension free Also, any expense allowed as a childcare credit cannot be treated as an expense paid for medical care. Hrblock apply tax extension free Controlled Substances You cannot include in medical expenses amounts you pay for controlled substances (such as marijuana, laetrile, etc. Hrblock apply tax extension free ), even if such substances are legalized by state law. Hrblock apply tax extension free Such substances are not legal under federal law and cannot be included in medical expenses. Hrblock apply tax extension free Cosmetic Surgery Generally, you cannot include in medical expenses the amount you pay for unnecessary cosmetic surgery. Hrblock apply tax extension free This includes any procedure that is directed at improving the patient's appearance and does not meaningfully promote the proper function of the body or prevent or treat illness or disease. Hrblock apply tax extension free You generally cannot include in medical expenses the amount you pay for procedures such as face lifts, hair transplants, hair removal (electrolysis), and liposuction. Hrblock apply tax extension free You can include in medical expenses the amount you pay for cosmetic surgery if it is necessary to improve a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease. Hrblock apply tax extension free Example. Hrblock apply tax extension free An individual undergoes surgery that removes a breast as part of treatment for cancer. Hrblock apply tax extension free She pays a surgeon to reconstruct the breast. Hrblock apply tax extension free The surgery to reconstruct the breast corrects a deformity directly related to the disease. Hrblock apply tax extension free The cost of the surgery is includible in her medical expenses. Hrblock apply tax extension free Dancing Lessons You cannot include in medical expenses the cost of dancing lessons, swimming lessons, etc. Hrblock apply tax extension free , even if they are recommended by a doctor, if they are only for the improvement of general health. Hrblock apply tax extension free Diaper Service You cannot include in medical expenses the amount you pay for diapers or diaper services, unless they are needed to relieve the effects of a particular disease. Hrblock apply tax extension free Electrolysis or Hair Removal See Cosmetic Surgery , earlier. Hrblock apply tax extension free Flexible Spending Account You cannot include in medical expenses amounts for which you are fully reimbursed by your flexible spending account if you contribute a part of your income on a pre-tax basis to pay for the qualified benefit. Hrblock apply tax extension free Funeral Expenses You cannot include in medical expenses amounts you pay for funerals. Hrblock apply tax extension free Future Medical Care Generally, you cannot include in medical expenses current payments for medical care (including medical insurance) to be provided substantially beyond the end of the year. Hrblock apply tax extension free This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care or long-term care of the type described at Lifetime Care—Advance Payments or Long-Term Care, earlier under What Medical Expenses Are Includible. Hrblock apply tax extension free Hair Transplant See Cosmetic Surgery , earlier. Hrblock apply tax extension free Health Club Dues You cannot include in medical expenses health club dues or amounts paid to improve one's general health or to relieve physical or mental discomfort not related to a particular medical condition. Hrblock apply tax extension free You cannot include in medical expenses the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. Hrblock apply tax extension free Health Coverage Tax Credit You cannot include in medical expenses amounts you pay for health insurance that you use in figuring your health coverage tax credit. Hrblock apply tax extension free For more information, see Health Coverage Tax Credit , later. Hrblock apply tax extension free Health Savings Accounts You cannot include in medical expenses any payment or distribution for medical expenses out of a health savings account. Hrblock apply tax extension free Contributions to health savings accounts are deducted separately. Hrblock apply tax extension free See Publication 969. Hrblock apply tax extension free Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. Hrblock apply tax extension free This is a personal expense that is not deductible. Hrblock apply tax extension free However, you may be able to include certain expenses paid to a person providing nursing-type services. Hrblock apply tax extension free For more information, see Nursing Services , earlier under What Medical Expenses Are Includible. Hrblock apply tax extension free Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Hrblock apply tax extension free For more information, see Long-Term Care , earlier under What Medical Expenses Are Includible. Hrblock apply tax extension free Illegal Operations and Treatments You cannot include in medical expenses amounts you pay for illegal operations, treatments, or controlled substances whether rendered or prescribed by licensed or unlicensed practitioners. Hrblock apply tax extension free Insurance Premiums See Insurance Premiums under What Medical Expenses Are Includible, earlier. Hrblock apply tax extension free Maternity Clothes You cannot include in medical expenses amounts you pay for maternity clothes. Hrblock apply tax extension free Medical Savings Account (MSA) You cannot include in medical expenses amounts you contribute to an Archer MSA. Hrblock apply tax extension free You cannot include expenses you pay for with a tax-free distribution from your Archer MSA. Hrblock apply tax extension free You also cannot use other funds equal to the amount of the distribution and include the expenses. Hrblock apply tax extension free For more information on Archer MSAs, see Publication 969. Hrblock apply tax extension free Medicines and Drugs From Other Countries In general, you cannot include in your medical expenses the cost of a prescribed drug brought in (or ordered shipped) from another country. Hrblock apply tax extension free You can only include the cost of a drug that was imported legally. Hrblock apply tax extension free For example, you can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals. Hrblock apply tax extension free You can include the cost of a prescribed drug you purchase and consume in another country if the drug is legal in both the other country and the United States. Hrblock apply tax extension free Nonprescription Drugs and Medicines Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Hrblock apply tax extension free Example. Hrblock apply tax extension free Your doctor recommends that you take aspirin. Hrblock apply tax extension free Because aspirin is a drug that does not require a physician's prescription, you cannot include its cost in your medical expenses. Hrblock apply tax extension free Nutritional Supplements You cannot include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. Hrblock apply tax extension free unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. Hrblock apply tax extension free Otherwise, these items are taken to maintain your ordinary good health, and are not for medical care. Hrblock apply tax extension free Personal Use Items You cannot include in medical expenses the cost of an item ordinarily used for personal, living, or family purposes unless it is used primarily to prevent or alleviate a physical or mental defect or illness. Hrblock apply tax extension free For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense. Hrblock apply tax extension free In order to accommodate an individual with a physical defect, you may have to purchase an item ordinarily used as a personal, living, or family item in a special form. Hrblock apply tax extension free You can include the excess of the cost of the item in a special form over the cost of the item in normal form as a medical expense. Hrblock apply tax extension free (See Braille Books and Magazines under What Medical Expenses Are Includible, earlier. Hrblock apply tax extension free ) Swimming Lessons See Dancing Lessons , earlier. Hrblock apply tax extension free Teeth Whitening You cannot include in medical expenses amounts paid to whiten teeth. Hrblock apply tax extension free See Cosmetic Surgery , earlier. Hrblock apply tax extension free Veterinary Fees You generally cannot include veterinary fees in your medical expenses, but see Guide Dog or Other Service Animal under What Medical Expenses Are Includible, earlier. Hrblock apply tax extension free Weight-Loss Program You cannot include in medical expenses the cost of a weight-loss program if the purpose of the weight loss is the improvement of appearance, general health, or sense of well-being. Hrblock apply tax extension free You cannot include amounts you pay to lose weight unless the weight loss is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). Hrblock apply tax extension free If the weight-loss treatment is not for a specific disease diagnosed by a physician, you cannot include either the fees you pay for membership in a weight reduction group or fees for attendance at periodic meetings. Hrblock apply tax extension free Also, you cannot include membership dues in a gym, health club, or spa. Hrblock apply tax extension free You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs. Hrblock apply tax extension free See Weight-Loss Program under What Medical Expenses Are Includible, earlier. Hrblock apply tax extension free How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the tax year for which you received no insurance or other reimbursement. Hrblock apply tax extension free 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. Hrblock apply tax extension free This includes payments from Medicare. Hrblock apply tax extension free Even if a policy provides reimbursement only for certain specific medical expenses, you must use amounts you receive from that policy to reduce your total medical expenses, including those it does not reimburse. Hrblock apply tax extension free Example. Hrblock apply tax extension free You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. Hrblock apply tax extension free The insurance you receive for the hospital and doctors' bills is more than their charges. Hrblock apply tax extension free 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. Hrblock apply tax extension free Health reimbursement arrange
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Armed Forces Retirement Home

The Gulfport and Washington campuses of the Armed Forces Retirement Home are retirement centers for veterans of the U.S. military.

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The Hrblock Apply Tax Extension Free

Hrblock apply tax extension free Index Symbols 30% Tax, The 30% Tax , Residents of Canada or Mexico engaged in transportation-related employment. Hrblock apply tax extension free , Students, teachers, and researchers. Hrblock apply tax extension free A Accuracy-related penalties, Accuracy-related penalty. Hrblock apply tax extension free Additional Medicare Tax, Additional Medicare Tax. Hrblock apply tax extension free , Additional Medicare Tax. Hrblock apply tax extension free Adoption credit Dual-status alien, Adoption credit. Hrblock apply tax extension free Nonresident alien, Adoption credit. Hrblock apply tax extension free Resident alien, Adoption credit. Hrblock apply tax extension free Agricultural workers, Agricultural workers. Hrblock apply tax extension free , Agricultural Workers Alien Nonresident, Nonresident Aliens, Nonresident Aliens, Nonresident Aliens Resident, Resident Aliens, Resident Aliens, Resident Aliens Alien status, employer notification of, Notification of Alien Status Alternative minimum tax, Alternative minimum tax. Hrblock apply tax extension free Amended returns, Amended Returns and Claims for Refund American Samoa, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. Hrblock apply tax extension free S. Hrblock apply tax extension free possessions. Hrblock apply tax extension free , Bona Fide Residents of American Samoa or Puerto Rico Annuities Income, Income from certain annuities. Hrblock apply tax extension free Source rule, Pensions and Annuities Asset-use test, Asset-use test. Hrblock apply tax extension free Assistance (see Tax help) Athletes, professional, Professional athletes. Hrblock apply tax extension free Awards, Scholarships, Grants, Prizes, and Awards B Basis of property, Depreciable property. Hrblock apply tax extension free Beneficiary of estate or trust, Beneficiary of an estate or trust. Hrblock apply tax extension free Business expenses, ordinary and necessary, Ordinary and necessary business expenses. Hrblock apply tax extension free Business operations, Business operations. Hrblock apply tax extension free Business profits and losses and sales transactions, Business Profits and Losses and Sales Transactions Business, U. Hrblock apply tax extension free S. Hrblock apply tax extension free , Trade or Business in the United States Business-activities test, Business-activities test. Hrblock apply tax extension free C Canada Commuters, Regular commuters from Canada or Mexico. Hrblock apply tax extension free Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). Hrblock apply tax extension free Residents of, Residents of Mexico or Canada or U. Hrblock apply tax extension free S. Hrblock apply tax extension free nationals. Hrblock apply tax extension free Social security benefits, Special Rule for Canadian and German Social Security Benefits Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. Hrblock apply tax extension free Withholding tax, U. Hrblock apply tax extension free S. Hrblock apply tax extension free nationals or residents of Canada, Mexico, or South Korea. Hrblock apply tax extension free Capital assets, sales or exchanges, Sales or Exchanges of Capital Assets Casualty and theft losses, Casualty and theft losses. Hrblock apply tax extension free Central withholding agreements, Central withholding agreements. Hrblock apply tax extension free Charitable contributions, Charitable contributions. Hrblock apply tax extension free Child and dependent care credit Dual-status alien, Child and dependent care credit. Hrblock apply tax extension free Nonresident alien, Child and dependent care credit. Hrblock apply tax extension free Resident alien, Child and dependent care credit. Hrblock apply tax extension free Child tax credit Resident alien, Child tax credit. Hrblock apply tax extension free , Child tax credit. Hrblock apply tax extension free , Child tax credit. Hrblock apply tax extension free Claims for refund, Amended Returns and Claims for Refund Closer connection, Closer Connection to a Foreign Country Commodities, trading in, Trading in stocks, securities, and commodities. Hrblock apply tax extension free Community income, Community Income Commuters from Canada or Mexico, Regular commuters from Canada or Mexico. Hrblock apply tax extension free Compensation for labor or personal services Geographical basis, Geographical Basis Contingent interest, Contingent interest. Hrblock apply tax extension free Credit for the elderly or the disabled Dual-status alien, 6) Tax credits. Hrblock apply tax extension free Resident alien, Credit for the elderly or the disabled. Hrblock apply tax extension free Credits against tax Child and dependent care credit, Child and dependent care credit. Hrblock apply tax extension free , Child and dependent care credit. Hrblock apply tax extension free Child tax credit, Child tax credit. Hrblock apply tax extension free , Child tax credit. Hrblock apply tax extension free , Child tax credit. Hrblock apply tax extension free Credit for the elderly or the disabled, 6) Tax credits. Hrblock apply tax extension free Dual-status alien, Credits Earned income credit, Earned income credit. Hrblock apply tax extension free , 6) Tax credits. Hrblock apply tax extension free Education credits, Education credits. Hrblock apply tax extension free , Education credits. Hrblock apply tax extension free , 6) Tax credits. Hrblock apply tax extension free Excess social security tax withheld, Excess social security tax withheld. Hrblock apply tax extension free Foreign tax credit, Foreign tax credit. Hrblock apply tax extension free , Foreign tax credit. Hrblock apply tax extension free Hope credit, Education credits. Hrblock apply tax extension free , Education credits. Hrblock apply tax extension free Lifetime learning credit, Education credits. Hrblock apply tax extension free , Education credits. Hrblock apply tax extension free Retirement savings contributions, Retirement savings contributions credit. Hrblock apply tax extension free , Retirement savings contributions credit. Hrblock apply tax extension free , Retirement savings contributions credit. Hrblock apply tax extension free Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Hrblock apply tax extension free Tax withheld at source, Tax withheld at the source. Hrblock apply tax extension free Tax withheld on partnership income, Tax withheld on partnership income. Hrblock apply tax extension free Withholding from wages, Withholding from wages. Hrblock apply tax extension free Crew members Alien status, Crew members. Hrblock apply tax extension free Compensation, Crew members. Hrblock apply tax extension free Currency, transporting, Other Forms You May Have To File D Days of presence, Days of Presence in the United States De minimis presence, De minimis presence. Hrblock apply tax extension free Deductions, Deductions, Itemized Deductions Departure permit, When to get a sailing or departure permit. Hrblock apply tax extension free Depreciable property, Depreciable property. Hrblock apply tax extension free Diplomats (see Foreign government employees) Direct economic relationship, Personal Service Income Disclosure statement, Disclosure statement. Hrblock apply tax extension free Dividends, U. Hrblock apply tax extension free S. Hrblock apply tax extension free source income, Dividends Dual-status aliens, Dual-Status Aliens Dual-status tax year, Dual-Status Aliens, Dual-Status Tax Year Child care credit, Child and dependent care credit. Hrblock apply tax extension free Computation of tax, How To Figure Tax Credit for the elderly or the disabled, 6) Tax credits. Hrblock apply tax extension free Earned income credit, 6) Tax credits. Hrblock apply tax extension free Education credit, 6) Tax credits. Hrblock apply tax extension free Exemptions, 2) Exemptions. Hrblock apply tax extension free Foreign tax credit, Foreign tax credit. Hrblock apply tax extension free Forms to file, Forms To File Head of household. Hrblock apply tax extension free , 3) Head of household. Hrblock apply tax extension free Income subject to tax, Income Subject to Tax Joint return, 4) Joint return. Hrblock apply tax extension free Residency ending date, Dual-Status Aliens Residency starting date, Dual-Status Aliens Restrictions, Restrictions for Dual-Status Taxpayers Standard deduction, 1) Standard deduction. Hrblock apply tax extension free Tax rates, 5) Tax rates. Hrblock apply tax extension free When and where to file, When and Where To File E Earned income credit Dual-status alien, 6) Tax credits. Hrblock apply tax extension free Nonresident alien, Earned income credit. Hrblock apply tax extension free Resident alien, Earned income credit. Hrblock apply tax extension free Education credits Dual-status alien, 6) Tax credits. Hrblock apply tax extension free Nonresident alien, Education credits. Hrblock apply tax extension free Resident alien, Education credits. Hrblock apply tax extension free Effectively connected income, Effectively Connected Income Foreign income, Foreign Income Investment income, Investment Income Pensions, Pensions. Hrblock apply tax extension free Real property gain or loss, Real Property Gain or Loss Real property income choice, Income From Real Property Tax on, Tax on Effectively Connected Income Transportation income, Transportation Income Employees of foreign governments, Employees of foreign governments. Hrblock apply tax extension free Employees of international organizations, Employees of international organizations. Hrblock apply tax extension free Employees, household, Household employees. Hrblock apply tax extension free Employees, withholding exemption under tax treaty, Employees and independent contractors. Hrblock apply tax extension free Employer identification number, Employer identification number (EIN). Hrblock apply tax extension free Estate, beneficiary, Beneficiary of an estate or trust. Hrblock apply tax extension free Estimated tax, Paying Tax Through Withholding or Estimated Tax , Estimated Tax Form 1040-ES (NR) Excess social security tax, Excess social security tax withheld. Hrblock apply tax extension free Exchange visitors, Exchange Visitors Income from foreign employer, Students and exchange visitors. Hrblock apply tax extension free Social security and Medicare taxes, Students and Exchange Visitors Exclusions from gross income, Exclusions From Gross Income Annuities, Income from certain annuities. Hrblock apply tax extension free Compensation from a foreign employer, Students and exchange visitors. Hrblock apply tax extension free Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Students and exchange visitors, Students and exchange visitors. Hrblock apply tax extension free Treaty income, Income affected by treaties. Hrblock apply tax extension free , Treaty Income Exempt individual, Exempt individual. Hrblock apply tax extension free Exemption from withholding Employees, Employees and independent contractors. Hrblock apply tax extension free Independent contractors, Employees and independent contractors. Hrblock apply tax extension free Students, teachers, and researchers, Students, teachers, and researchers. Hrblock apply tax extension free Exemptions Dual-status taxpayer, Exemptions Indian students and business apprentices, Students and business apprentices from India. Hrblock apply tax extension free Nonresident alien, Exemptions Resident alien, Exemptions Residents of Mexico or Canada, Residents of Mexico or Canada or U. Hrblock apply tax extension free S. Hrblock apply tax extension free nationals. Hrblock apply tax extension free Residents of South Korea, Residents of South Korea. Hrblock apply tax extension free U. Hrblock apply tax extension free S. Hrblock apply tax extension free nationals, Residents of Mexico or Canada or U. Hrblock apply tax extension free S. Hrblock apply tax extension free nationals. Hrblock apply tax extension free Expatriation tax, Expatriation Before June 4, 2004 F Fellowship grant Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Filing requirements, Nonresident Aliens Filing returns, Figuring Your Tax Amended returns, Amended Returns and Claims for Refund Claims for refund, Amended Returns and Claims for Refund Commonwealth of the Northern Mariana Islands, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Hrblock apply tax extension free Dual-status taxpayer, Forms To File Estimated tax, When to pay estimated tax. Hrblock apply tax extension free Form 1040-C, Form 1040-C Form 1040NR, Figuring Your Tax, Nonresident Aliens Form 1040NR-EZ, Figuring Your Tax, Form 1040NR-EZ Form 2063, Form 2063 Guam, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Hrblock apply tax extension free Nonresident alien, Figuring Your Tax U. Hrblock apply tax extension free S. Hrblock apply tax extension free Virgin Islands, Aliens from the U. Hrblock apply tax extension free S. Hrblock apply tax extension free Virgin Islands. Hrblock apply tax extension free Who must file, Nonresident Aliens Filing status, Filing Status First-year choice, First-Year Choice Fixed or determinable income, Fixed or Determinable Income Foreign country, Foreign country. Hrblock apply tax extension free Foreign earned income exclusion, Foreign Earned Income and Housing Amount Foreign employer, Employees of foreign persons, organizations, or offices. Hrblock apply tax extension free , Foreign employer. Hrblock apply tax extension free Foreign government employees Alien status, Foreign government-related individuals. Hrblock apply tax extension free Exempt from U. Hrblock apply tax extension free S. Hrblock apply tax extension free tax, Employees of Foreign Governments and International Organizations Tax treaty exemption, Employees of Foreign Governments Foreign income subject to U. Hrblock apply tax extension free S. Hrblock apply tax extension free tax, Foreign Income Foreign organizations, charitable contributions to, Charitable contributions. Hrblock apply tax extension free Foreign tax credit Dual-status alien, Foreign tax credit. Hrblock apply tax extension free Nonresident alien, Foreign tax credit. Hrblock apply tax extension free Resident alien, Foreign tax credit. Hrblock apply tax extension free Forms, Form 8843. Hrblock apply tax extension free 1040-C, Form 1040-C 1040-ES(NR), Estimated Tax Form 1040-ES (NR) 1040NR, Nonresident Aliens 1040NR-EZ, Form 1040NR-EZ 1040X, Amended Returns and Claims for Refund 1042-S, Tax Withheld on Real Property Sales 1116, Foreign tax credit. Hrblock apply tax extension free , Foreign tax credit. Hrblock apply tax extension free , Foreign tax credit. Hrblock apply tax extension free 2063, Form 2063 2106, Deductible travel expenses. Hrblock apply tax extension free 2210, Penalty for failure to pay estimated income tax. Hrblock apply tax extension free 3903, Moving expenses. Hrblock apply tax extension free 4563, Residents of American Samoa. Hrblock apply tax extension free 4790 (see FinCEN 105) 6251, Alternative minimum tax. Hrblock apply tax extension free 8233, Employees and independent contractors. Hrblock apply tax extension free 8275, Disclosure statement. Hrblock apply tax extension free 8288, Credit for tax withheld. Hrblock apply tax extension free 8288-A, Credit for tax withheld. Hrblock apply tax extension free 8288-B, Withholding certificates. Hrblock apply tax extension free 8801, Credit for prior year minimum tax. Hrblock apply tax extension free 8805, Tax Withheld on Partnership Income, Tax Withheld on Real Property Sales 8833, Effect of Tax Treaties, Resident Aliens 8840, Form 8840. Hrblock apply tax extension free 8843, Form 8843. Hrblock apply tax extension free 8854, Reporting requirements. Hrblock apply tax extension free FinCEN 105, Other Forms You May Have To File W-4, Withholding on Wages, Alternate Withholding Procedure, Form W-4. Hrblock apply tax extension free W-7, Individual taxpayer identification number (ITIN). Hrblock apply tax extension free W-8BEN, Income Entitled to Tax Treaty Benefits W-8ECI, Withholding on Pensions W-9, Notification of Alien Status Forms to file Dual-status alien, Forms To File Nonresident aliens, Nonresident Aliens Resident alien, Resident Aliens Sailing permits, Forms To File Free tax services, Free help with your tax return. Hrblock apply tax extension free G Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing German social security benefits, Special Rule for Canadian and German Social Security Benefits Green card test, Green Card Test H Head of household Nonresident alien, Head of household. Hrblock apply tax extension free Resident alien, Head of household. Hrblock apply tax extension free Help (see Tax help) Home, sale of, Gain From the Sale of Your Main Home Household employees, Household employees. Hrblock apply tax extension free I Identification number, taxpayer Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. Hrblock apply tax extension free Income Community, Community Income Effectively connected, Effectively Connected Income Exclusions, Exclusions From Gross Income Fixed or determinable, Fixed or Determinable Income Foreign, Foreign Income From real property, Income From Real Property Income affected by treaties, Income affected by treaties. Hrblock apply tax extension free Interest, Interest Income Investment, Investment Income Personal services, Personal Service Income Reporting, Reporting Your Income Sale of home, Gain From the Sale of Your Main Home Tip, Withholding on Tip Income Income code 28, Gambling Winnings Income from U. Hrblock apply tax extension free S. Hrblock apply tax extension free sources, Source of Income Dividends, Dividends Interest, Interest Income Pensions and annuities, Pensions and Annuities Personal property, Personal Property Personal services, Personal Services Real property, Real Property Rents or royalties, Rents or Royalties Independent contractors Withholding exemption under tax treaty, Employees and independent contractors. Hrblock apply tax extension free Withholding rules, Independent Contractors India, students and business apprentices from Exemptions, Students and business apprentices from India. Hrblock apply tax extension free Exemptions for spouse and dependents, Students and business apprentices from India. Hrblock apply tax extension free Standard deduction, Students and business apprentices from India. Hrblock apply tax extension free Withholding allowances, Students and business apprentices from India. Hrblock apply tax extension free Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). Hrblock apply tax extension free Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). Hrblock apply tax extension free Intangible property, Intangible property. Hrblock apply tax extension free Interest Portfolio, Portfolio interest. Hrblock apply tax extension free , Interest that does not qualify as portfolio interest. Hrblock apply tax extension free Interest income Contingent, Contingent interest. Hrblock apply tax extension free Excludable, Interest Income Source rule, Interest Income International organization employees Alien status, Foreign government-related individuals. Hrblock apply tax extension free Exempt from U. Hrblock apply tax extension free S. Hrblock apply tax extension free tax, Employees of Foreign Governments and International Organizations International social security agreements, International Social Security Agreements Interrupted period of residence, Interrupted Period of Residence Inventory, Inventory property. Hrblock apply tax extension free Investment income, Investment Income Itemized deductions, Itemized Deductions J Job expenses, Job expenses and other miscellaneous deductions. Hrblock apply tax extension free K Korea, South Exemptions, Residents of South Korea. Hrblock apply tax extension free , Exemptions Married filing separately, Married nonresident alien. Hrblock apply tax extension free Qualifying widow filing status, Qualifying widow(er). Hrblock apply tax extension free Withholding tax, U. Hrblock apply tax extension free S. Hrblock apply tax extension free nationals or residents of Canada, Mexico, or South Korea. Hrblock apply tax extension free L Last year of residency, Last Year of Residency Long-term U. Hrblock apply tax extension free S. Hrblock apply tax extension free resident Defined, Long-term resident defined. Hrblock apply tax extension free Expatriation tax, Long-term resident defined. Hrblock apply tax extension free Losses Business, Business Profits and Losses and Sales Transactions Capital Assets, Sales or Exchanges of Capital Assets Casualty and theft, Casualty and theft losses. Hrblock apply tax extension free Of nonresident aliens, Losses. Hrblock apply tax extension free Real property, Real Property Gain or Loss M Married filing jointly Nonresident alien, Married nonresident alien. Hrblock apply tax extension free Resident alien, Married filing jointly. Hrblock apply tax extension free Medical condition, Medical condition. Hrblock apply tax extension free Medicare tax, Social Security and Medicare Taxes Mexico Commuters, Regular commuters from Canada or Mexico. Hrblock apply tax extension free Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). Hrblock apply tax extension free Residents of, Residents of Mexico or Canada or U. Hrblock apply tax extension free S. Hrblock apply tax extension free nationals. Hrblock apply tax extension free Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. Hrblock apply tax extension free Withholding tax, U. Hrblock apply tax extension free S. Hrblock apply tax extension free nationals or residents of Canada, Mexico, or South Korea. Hrblock apply tax extension free Miscellaneous deductions, Job expenses and other miscellaneous deductions. Hrblock apply tax extension free Monetary instruments, transporting, Other Forms You May Have To File Moving expenses, Moving expenses. Hrblock apply tax extension free Multi-level marketing, Multi-level marketing. Hrblock apply tax extension free , Multi-level marketing. Hrblock apply tax extension free Municipal bonds, State and local government obligations. Hrblock apply tax extension free N National of the United States, Qualifying widow(er). Hrblock apply tax extension free , 5) Tax rates. Hrblock apply tax extension free , Withholding on Wages Natural resources (see Real property) Non-registered obligations, Obligations not in registered form. Hrblock apply tax extension free Nonresident alien, Nonresident Aliens Annuity income, Income from certain annuities. Hrblock apply tax extension free Business expenses, Ordinary and necessary business expenses. Hrblock apply tax extension free Casualty and theft losses, Casualty and theft losses. Hrblock apply tax extension free Charitable contributions, Charitable contributions. Hrblock apply tax extension free Child care credit, Child and dependent care credit. Hrblock apply tax extension free Credit for excess social security tax withheld, Excess social security tax withheld. Hrblock apply tax extension free Credit for income tax withheld, Withholding from wages. Hrblock apply tax extension free Credit for prior year minimum tax, Credit for prior year minimum tax. Hrblock apply tax extension free Defined, Nonresident Aliens Earned income credit, Earned income credit. Hrblock apply tax extension free Education credits, Education credits. Hrblock apply tax extension free Effectively connected income, tax on, Tax on Effectively Connected Income Filing Form 1040NR, Figuring Your Tax Filing Form 1040NR-EZ, Figuring Your Tax Foreign tax credit, Foreign tax credit. Hrblock apply tax extension free Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Head of household, Head of household. Hrblock apply tax extension free How income is taxed, Nonresident Aliens Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). Hrblock apply tax extension free Interest income, Interest Income Job expenses, Job expenses and other miscellaneous deductions. Hrblock apply tax extension free Losses, Losses. Hrblock apply tax extension free Married filing jointly, Married nonresident alien. Hrblock apply tax extension free Miscellaneous deductions, Job expenses and other miscellaneous deductions. Hrblock apply tax extension free Moving expenses, Moving expenses. Hrblock apply tax extension free Personal exemptions, Exemptions Qualifying widow(er), Qualifying widow(er). Hrblock apply tax extension free Standard deduction, Standard deduction. Hrblock apply tax extension free State and local income taxes, State and local income taxes. Hrblock apply tax extension free Students, Nonresident Alien Students Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Hrblock apply tax extension free Tax withheld at source, Tax withheld at the source. Hrblock apply tax extension free Travel expenses, Travel expenses. Hrblock apply tax extension free Withholding from partnership income, Tax withheld on partnership income. Hrblock apply tax extension free Withholding tax, Paying Tax Through Withholding or Estimated Tax Nonresident spouse treated as a resident, Nonresident Spouse Treated as a Resident O Obligations Not in registered form, Obligations not in registered form. Hrblock apply tax extension free Registered, Obligations in registered form. Hrblock apply tax extension free Original issue discount, Original issue discount (OID). Hrblock apply tax extension free P Partnership Income, tax withheld on, Tax Withheld on Partnership Income Partnerships, Partnerships. Hrblock apply tax extension free Payment against U. Hrblock apply tax extension free S. Hrblock apply tax extension free tax, Payments Tax withheld at the source, Tax withheld at the source. Hrblock apply tax extension free Withholding from wages, Tax Withheld Penalties, Penalties. Hrblock apply tax extension free , Penalties Accuracy-related, Accuracy-related penalty. Hrblock apply tax extension free Failure to file, Filing late. Hrblock apply tax extension free Failure to pay, Paying tax late. Hrblock apply tax extension free Failure to supply taxpayer identification number, Failure to supply taxpayer identification number. Hrblock apply tax extension free Fraud, Fraud. Hrblock apply tax extension free Frivolous tax submission, Frivolous tax submission. Hrblock apply tax extension free Negligence, Negligence or disregard. Hrblock apply tax extension free Substantial understatement of income tax, Substantial understatement of income tax. Hrblock apply tax extension free Penalty for failure to pay estimated income tax, Penalty for failure to pay estimated income tax. Hrblock apply tax extension free Penalty on early withdrawal of savings, Penalty on early withdrawal of savings. Hrblock apply tax extension free Pensions, Pensions. Hrblock apply tax extension free Source rule, Pensions and Annuities Withholding on, Withholding on Pensions Personal exemption Prorating, Personal exemption. Hrblock apply tax extension free Withholding allowance, Allowance for Personal Exemption Personal property, Personal Property Personal services income Connected with U. Hrblock apply tax extension free S. Hrblock apply tax extension free business, Personal Service Income Paid by foreign employer, Services Performed for Foreign Employer Source rule, Personal Services Tax treaty exemption, Personal Services Withholding on wages, Withholding on Wages Portfolio interest, Portfolio interest. Hrblock apply tax extension free , Interest that does not qualify as portfolio interest. Hrblock apply tax extension free Prizes, Scholarships, Grants, Prizes, and Awards Professional athletes, Professional athletes. Hrblock apply tax extension free Property Depreciable, Depreciable property. Hrblock apply tax extension free Intangible, Intangible property. Hrblock apply tax extension free Inventory, Inventory property. Hrblock apply tax extension free Personal, Personal Property Real, Real Property, Real Property Gain or Loss Protective return, Protective return. Hrblock apply tax extension free Publications (see Tax help) Puerto Rico, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. Hrblock apply tax extension free S. Hrblock apply tax extension free possessions. Hrblock apply tax extension free , Bona Fide Residents of American Samoa or Puerto Rico, Residents of American Samoa and Puerto Rico. Hrblock apply tax extension free Q Qualified investment entity Distributions paid by, Qualified investment entities. Hrblock apply tax extension free R Railroad retirement benefits, Social Security Benefits, Social security and railroad retirement benefits. Hrblock apply tax extension free Real estate (see Real property) Real property Definition, Real Property Income from, Income From Real Property Natural resources, Natural resources. Hrblock apply tax extension free Sale or exchange of, Real Property Gain or Loss Source rule, Real Property Tax withheld on sale of, Tax Withheld on Real Property Sales U. Hrblock apply tax extension free S. Hrblock apply tax extension free real property interest, U. Hrblock apply tax extension free S. Hrblock apply tax extension free real property interest. Hrblock apply tax extension free Real property income, Real property income. Hrblock apply tax extension free Refunds, claims for, Amended Returns and Claims for Refund Registered obligations, Obligations in registered form. Hrblock apply tax extension free Rents, Rents or Royalties Researchers, wage withholding exemption under tax treaty, Students, teachers, and researchers. Hrblock apply tax extension free , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Residence, interrupted, Interrupted Period of Residence Residency First year, First Year of Residency Last year, Last Year of Residency Starting date, Residency starting date under substantial presence test. Hrblock apply tax extension free Termination date, Last Year of Residency Tests, Resident Aliens Resident alien, Resident Aliens Child tax credit, Child tax credit. Hrblock apply tax extension free , Child tax credit. Hrblock apply tax extension free , Child tax credit. Hrblock apply tax extension free Defined, Resident Aliens Education credits, Education credits. Hrblock apply tax extension free Head of household, Head of household. Hrblock apply tax extension free Married filing jointly, Married filing jointly. Hrblock apply tax extension free Qualifying widow(er), Qualifying widow(er). Hrblock apply tax extension free Resident alien status, choosing, Choosing Resident Alien Status Retirement savings contributions credit Dual-status alien, Retirement savings contributions credit. Hrblock apply tax extension free Nonresident alien, Retirement savings contributions credit. Hrblock apply tax extension free Resident alien, Retirement savings contributions credit. Hrblock apply tax extension free Royalties, Rents or Royalties S Sailing permits, departing aliens Aliens not requiring, Aliens Not Required To Obtain Sailing or Departure Permits Bond furnished, insuring tax payment, Paying Taxes and Obtaining Refunds Form 1040-C, Form 1040-C Form 2063, Form 2063 Forms to file, Forms To File When to get, When to get a sailing or departure permit. 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Hrblock apply tax extension free , Appendix A—Tax Treaty Exemption Procedure for Students Students and business apprentices from India, Students and business apprentices from India. Hrblock apply tax extension free , Students and business apprentices from India. Hrblock apply tax extension free , Students and business apprentices from India. Hrblock apply tax extension free , Students and business apprentices from India. Hrblock apply tax extension free Substantial presence test, Substantial Presence Test T Tax credits and payments Nonresident aliens, Nonresident Aliens Resident aliens, Tax Credits and Payments Tax help, How To Get Tax Help Tax home, Tax home. Hrblock apply tax extension free , Tax home. Hrblock apply tax extension free Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Hrblock apply tax extension free Tax treaties Benefits, Treaty Income, Some Typical Tax Treaty Benefits Capital gains, Capital Gains Effect of, Effect of Tax Treaties Employees of foreign governments, Employees of Foreign Governments Exclusions from income, Income affected by treaties. Hrblock apply tax extension free Income affected by, Income affected by treaties. Hrblock apply tax extension free Reporting benefits claimed, Reporting Treaty Benefits Claimed Teachers and professors, Teachers, Professors, and Researchers Trainees, students, and apprentices, Students, Apprentices, and Trainees Tax Treaties Income entitled to benefits, Income Entitled to Tax Treaty Benefits Tax year, Tax Year, Tax Year Tax, expatriation, Expatriation Before June 4, 2004 Tax, transportation, Transportation Tax Taxpayer identification number Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. Hrblock apply tax extension free Teachers Alien status, Teachers and trainees. Hrblock apply tax extension free Tax treaty exemption, Teachers, Professors, and Researchers Wage withholding exemption under tax treaty, Students, teachers, and researchers. Hrblock apply tax extension free , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Tie-breaker rule, Effect of Tax Treaties Tip income, Withholding on Tip Income Totalization agreements, International Social Security Agreements Trade or business, U. Hrblock apply tax extension free S. Hrblock apply tax extension free , Trade or Business in the United States Beneficiary of estate or trust, Beneficiary of an estate or trust. Hrblock apply tax extension free Business operations, Business operations. Hrblock apply tax extension free Income from U. Hrblock apply tax extension free S. Hrblock apply tax extension free sources, Effectively Connected Income Partnerships, Partnerships. Hrblock apply tax extension free Personal services, Personal Services Students and trainees, Students and trainees. Hrblock apply tax extension free Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. Hrblock apply tax extension free Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. Hrblock apply tax extension free Trainees, Teachers and trainees. Hrblock apply tax extension free , Students and trainees. Hrblock apply tax extension free Transportation income Connected with U. Hrblock apply tax extension free S. Hrblock apply tax extension free business, Transportation Income Source rule, Transportation Income Transportation of currency or monetary instruments, Other Forms You May Have To File Transportation tax, Transportation Tax Transportation-related employment, residents of Canada or Mexico, Residents of Canada or Mexico engaged in transportation-related employment. 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Hrblock apply tax extension free real property holding corporation, U. Hrblock apply tax extension free S. Hrblock apply tax extension free real property holding corporation. Hrblock apply tax extension free U. Hrblock apply tax extension free S. Hrblock apply tax extension free real property interest, U. Hrblock apply tax extension free S. Hrblock apply tax extension free real property interest. Hrblock apply tax extension free U. Hrblock apply tax extension free S. Hrblock apply tax extension free tax-exempt income, expenses allocable to, Expenses allocable to U. Hrblock apply tax extension free S. Hrblock apply tax extension free tax-exempt income. Hrblock apply tax extension free U. Hrblock apply tax extension free S. Hrblock apply tax extension free Virgin Islands, residents of Where to file, Aliens from the U. Hrblock apply tax extension free S. Hrblock apply tax extension free Virgin Islands. Hrblock apply tax extension free W Wages (see Personal services income) Wages exempt from withholding, Wages Exempt From Withholding Wages, withholding on, Withholding on Wages Waiver of filing deadline, Waiver of filing deadline. Hrblock apply tax extension free When to file, When To File, When to file for deductions and credits. Hrblock apply tax extension free Where to file, When To File Who must file, Nonresident Aliens Withholding, Paying Tax Through Withholding or Estimated Tax , Withholding From Other Income Withholding tax Allowance for personal exemption, Allowance for Personal Exemption Central withholding agreements, Central withholding agreements. Hrblock apply tax extension free Notification of alien status, Notification of Alien Status On sale of real property, Withholding of tax. Hrblock apply tax extension free Pensions, Withholding on Pensions Puerto Rico, residents of, Residents of American Samoa and Puerto Rico. Hrblock apply tax extension free Real property sales, Tax Withheld on Real Property Sales Residents of Canada, Mexico, or South Korea, U. Hrblock apply tax extension free S. Hrblock apply tax extension free nationals or residents of Canada, Mexico, or South Korea. Hrblock apply tax extension free Scholarships and grants, Withholding on Scholarships and Fellowship Grants Social security taxes, Social Security and Medicare Taxes Tax treaty benefits, Income Entitled to Tax Treaty Benefits Tip income, Withholding on Tip Income U. Hrblock apply tax extension free S. Hrblock apply tax extension free nationals, U. Hrblock apply tax extension free S. Hrblock apply tax extension free nationals or residents of Canada, Mexico, or South Korea. Hrblock apply tax extension free U. Hrblock apply tax extension free S. Hrblock apply tax extension free Virgin Islands, residents of, Residents of the U. Hrblock apply tax extension free S. Hrblock apply tax extension free Virgin Islands. Hrblock apply tax extension free Wages, Withholding on Wages Wages exempt from, Wages Exempt From Withholding Where to report on the return, Tax Withheld Withholding from compensation, Withholding From Compensation Prev  Up     Home   More Online Publications