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Sample 1040x Filled Out

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Sample 1040x Filled Out

Sample 1040x filled out Publication 970 - Additional Material Table of Contents AppendicesAppendix A. Sample 1040x filled out Illustrated Example of Education Credits Glossary Appendices The following appendices are provided to help you claim the education benefits that will give you the lowest tax. Sample 1040x filled out Appendix A—An illustrated example of education credits, including a filled-in Form 8863 showing how to claim both the American opportunity credit and lifetime learning credit for 2013. Sample 1040x filled out Appendix B—A chart summarizing some of the major differences between the education tax benefits discussed in this publication. Sample 1040x filled out It is intended only as a guide. Sample 1040x filled out Look in this publication for more complete information. Sample 1040x filled out   Appendix A. Sample 1040x filled out Illustrated Example of Education Credits Dave and Valerie Jones are married and on their 2013 joint tax return they claim exemptions for their two dependent children, Sean (age 21, social security number: 000-00-0001) and Carey (age 18, social security number: 000–00–0002). Sample 1040x filled out Their modified adjusted gross income (MAGI) on Form 1040, line 38 is $110,000. Sample 1040x filled out Because Dave and Valerie have unusually high itemized deductions, their taxable income is $10,000 and their tax before credits is $1,000. Sample 1040x filled out Sean enrolled as a full-time graduate student in August 2013 at California State College. Sample 1040x filled out He graduated with his bachelor's degree in 2012 and did not attend school from January 2013 through July 2013. Sample 1040x filled out His parents claimed the Hope Scholarship Credit for Sean for 2008 and the American opportunity credit for Sean for 2010, 2011, and 2012. Sample 1040x filled out Carey enrolled full time as a freshman at the same college in January 2013 to begin working on her bachelor's degree. Sample 1040x filled out In 2013, Dave and Valerie paid $7,000 in tuition for Sean and $8,500 in tuition for Carey. Sample 1040x filled out California State College issued two Forms 1098-T, one for Sean and one for Carey, and sent them to the Joneses' residence. Sample 1040x filled out California State College reports amounts billed in 2013 instead of amounts paid during 2013. Sample 1040x filled out In completing Form 8863, the Joneses use the amounts they paid. Sample 1040x filled out Neither Sean nor Carey has been convicted of a felony for possession or distribution of a controlled substance before the end of 2013. Sample 1040x filled out Dave and Valerie figure their education credits by completing Form 8863. Sample 1040x filled out They begin Form 8863 on page 2 before completing Part I on page 1. Sample 1040x filled out Because the Joneses have two eligible students, they will complete page 2 twice, once for their son, Sean, and once for their daughter, Carey. Sample 1040x filled out The Joneses decide to complete Part III for Carey first, as shown later. Sample 1040x filled out They carry over the amount of $2,500 entered on Part III, line 30, to Part I, line 1. Sample 1040x filled out The Joneses complete a separate Part III for their son Sean. Sample 1040x filled out They check the “Yes” box on line 23, determine that Sean is not eligible for the American opportunity credit, and go to line 31 as instructed. Sample 1040x filled out They figure their line 31 adjusted qualified education expenses for Sean to be $7,000. Sample 1040x filled out Once they have completed Part III for each student, they figure their credits. Sample 1040x filled out The Joneses figure their refundable American opportunity credit of $1,000 by completing Form 8863, Part I, lines 1 through 8. Sample 1040x filled out They enter the amount from line 8, $1,000, on line 66 of their Form 1040. Sample 1040x filled out The Joneses enter $7,000 on Part II, line 10, of Form 8863 and figure their tentative lifetime learning credit for 2013 to be $1,400 (line 12). Sample 1040x filled out They cannot claim the full amount because their MAGI of $110,000 is greater than $107,000. Sample 1040x filled out They enter the reduced amount of $1,190 (figured on Part II, line 18) on the Credit Limit Worksheet, line 1. Sample 1040x filled out The $1,190 is added to their nonrefundable American opportunity credit ($1,500 on line 2 of the Credit Limit Worksheet) for a total nonrefundable credit of $2,690. Sample 1040x filled out The Joneses enter $1,000 on line 7 of the Credit Limit Worksheet, which is the smaller of their tax from line 46 of their Form 1040 (which is $1,000) or the $2,690 on line 3 of the Credit Limit Worksheet. Sample 1040x filled out They enter $1,000 on line 19, Part II of Form 8863 and on line 49 of Form 1040. Sample 1040x filled out This image is too large to be displayed in the current screen. Sample 1040x filled out Please click the link to view the image. Sample 1040x filled out Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Sample 1040x filled out Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 8,500 2. Sample 1040x filled out Less adjustments:     a. Sample 1040x filled out Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Sample 1040x filled out Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Sample 1040x filled out Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. Sample 1040x filled out Total adjustments (add lines 2a, 2b, and 2c) 0 4. Sample 1040x filled out Adjusted qualified education expenses. Sample 1040x filled out Subtract line 3 from line 1. Sample 1040x filled out If zero or less, enter -0- 8,500 This image is too large to be displayed in the current screen. Sample 1040x filled out Please click the link to view the image. Sample 1040x filled out Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Sample 1040x filled out Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 7,000 2. Sample 1040x filled out Less adjustments:     a. Sample 1040x filled out Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Sample 1040x filled out Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Sample 1040x filled out Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. Sample 1040x filled out Total adjustments (add lines 2a, 2b, and 2c) 0 4. Sample 1040x filled out Adjusted qualified education expenses. Sample 1040x filled out Subtract line 3 from line 1. Sample 1040x filled out If zero or less, enter -0- 7,000 Credit Limit Worksheet (Form 8863 instructions) Nonrefundable Credit Worksheet 1. Sample 1040x filled out Enter the amount from Form 8863, line 18 1. Sample 1040x filled out 1,190 2. Sample 1040x filled out Enter the amount from Form 8863, line 9 2. Sample 1040x filled out 1,500 3. Sample 1040x filled out Add lines 1 and 2 3. Sample 1040x filled out 2,690 4. Sample 1040x filled out Enter the amount from: Form 1040, line 46; or Form 1040A, line 28 4. Sample 1040x filled out 1,000 5. Sample 1040x filled out Enter the amount from either: Form 1040, lines 47 and 48, and the amount from Schedule R included on Form 1040, line 53; or Form 1040A, lines 29 and 30 5. Sample 1040x filled out 0 6. Sample 1040x filled out Subtract line 5 from line 4 6. Sample 1040x filled out 1,000 7. Sample 1040x filled out   Enter the smaller of line 3 or line 6 here and on Form 8863, line 19 7. Sample 1040x filled out 1,000 This image is too large to be displayed in the current screen. Sample 1040x filled out Please click the link to view the image. Sample 1040x filled out Form 8863 for Dave and Valerie Jones This image is too large to be displayed in the current screen. Sample 1040x filled out Please click the link to view the image. Sample 1040x filled out Carey Jones page 2 This image is too large to be displayed in the current screen. Sample 1040x filled out Please click the link to view the image. Sample 1040x filled out Filled-in Form 8863 Jones page 2 Appendix B. Sample 1040x filled out Highlights of Education Tax Benefits for Tax Year 2013 This chart highlights some differences among the benefits discussed in this publication. Sample 1040x filled out See the text for definitions and details. Sample 1040x filled out Do not rely on this chart alone. Sample 1040x filled out    Caution:You generally cannot claim more than one benefit for the same education expense. Sample 1040x filled out   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What is your  benefit? Amounts received may not be taxable   Credits can reduce the amount of tax you have to pay. Sample 1040x filled out    40% of the credit may be refundable (limited to $1,000 per student). Sample 1040x filled out Credits can reduce amount of tax you must pay Can deduct interest paid Can deduct expenses Earnings not  taxed Earnings not taxed No 10%  additional tax on early distribution Interest not taxed Employer benefits not taxed Can deduct expenses What is the annual limit? None $2,500 credit per student $2,000 credit per tax return     $2,500 deduction $4,000 deduction $2,000 contribution per beneficiary None Amount of qualified  education expenses Amount of qualified  education expenses $5,250 exclusion Amount of qualifying work-related education expenses What expenses  qualify besides  tuition and required enrollment fees? Course-related expenses such as fees, books, supplies, and equipment Course-related books, supplies, and equipment Amounts paid for required books, etc. Sample 1040x filled out , that must be paid to the educational institution, etc. Sample 1040x filled out , are required fees Books Supplies Equipment  Room & board  Transportation  Other necessary expenses  None Books Supplies Equipment  Expenses for special needs services  Payments to QTP  Higher education: Room & board if  at least half-time  student  Elem/sec (K–12) education: Tutoring Room & board Uniforms Transportation Computer  access Supplementary expenses Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Payments to Coverdell ESA  Payments to QTP Books Supplies Equipment Transportation  Travel  Other necessary expenses   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What education qualifies? Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate  Courses to acquire or improve job skills    Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Required by employer or law to keep present job, salary, status  Maintain or improve job skills What are some of the other  conditions that  apply? Must be in degree or vocational program  Payment of tuition and required fees must be allowed under the grant Can be claimed for only 4 tax years (which includes years Hope Scholarship Credit claimed)  Must be enrolled at least half-time in degree program  No felony drug conviction(s)  Must not have completed first 4 years of postsecondary education before end of preceding tax year. Sample 1040x filled out   No other conditions Must have been at least half-time  student in degree program Cannot claim both deduction & education credit for same student in same year Assets must be distributed at age 30 unless special  needs beneficiary No other conditions No other conditions Applies only to qualified series  EE bonds issued after 1989 or series I bonds No other conditions Cannot be to  meet minimum educational requirements of present trade/business  Cannot qualify  you for new trade/business   In what income  range do benefits  phase out? No phaseout $80,000 – $90,000  $160,000 – $180,000 for joint returns $53,000 – $63,000  $107,000 – $127,000 for joint returns $60,000 – $75,000  $125,000 –  $155,000 for  joint returns  $60,000 – $80,000  $130,000 –  $160,000 for  joint returns  $95,000 – $110,000  $190,000 – $220,000 for  joint returns No phaseout No phaseout   No phaseout No phaseout † Any nontaxable distribution is limited to the amount that does not exceed qualified education expenses. Sample 1040x filled out Glossary The education benefits included in this publication were enacted over many years, leading to a number of common terms being defined differently from one benefit to the next. Sample 1040x filled out For example, an eligible educational institution means one thing when determining if earnings from a Coverdell education savings account are not taxable and something else when determining if a scholarship or fellowship is not taxable. Sample 1040x filled out For each term listed below that has more than one definition, the definition for each education benefit is listed. Sample 1040x filled out Academic period:   A semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Sample 1040x filled out If an educational institution uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Sample 1040x filled out Adjusted qualified education expenses (AQEE):    Qualified education expenses (defined later) reduced by any tax-free educational assistance, such as a tax-free scholarship or employer-provided educational assistance. Sample 1040x filled out They must also be reduced by any qualified education expenses deducted elsewhere on your return, used to determine an education credit or other benefit, or used to determine a tax-free distribution. Sample 1040x filled out For information on a specific benefit, see the appropriate chapter in this publication. Sample 1040x filled out Candidate for a degree:   A student who meets either of the following requirements. Sample 1040x filled out Attends a primary or secondary school or pursues a degree at a college or university, or Attends an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. Sample 1040x filled out Designated beneficiary:   The individual named in the document creating the account/plan who is to receive the benefit of the funds in the account/plan. Sample 1040x filled out Eligible educational institution:    American opportunity credit. Sample 1040x filled out Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Sample 1040x filled out It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Sample 1040x filled out Coverdell education savings account (ESA). Sample 1040x filled out Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Sample 1040x filled out It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Sample 1040x filled out Also included is any public, private, or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law. Sample 1040x filled out Education savings bond program. Sample 1040x filled out Same as American opportunity credit in this category. Sample 1040x filled out IRA, early distributions from. Sample 1040x filled out Same as American opportunity credit in this category. Sample 1040x filled out Lifetime learning credit. Sample 1040x filled out Same as American opportunity credit in this category. Sample 1040x filled out Qualified tuition program (QTP). Sample 1040x filled out Same as American opportunity credit in this category. Sample 1040x filled out Scholarships and fellowships. Sample 1040x filled out An institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Sample 1040x filled out Student loan, cancellation of. Sample 1040x filled out Same as Scholarships and fellowships in this category. Sample 1040x filled out Student loan interest deduction. Sample 1040x filled out Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Sample 1040x filled out It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Sample 1040x filled out Also included is an institution that conducts an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. Sample 1040x filled out Tuition and fees deduction. Sample 1040x filled out Same as American opportunity credit in this category. Sample 1040x filled out Eligible student:    American opportunity credit. Sample 1040x filled out A student who meets all of the following requirements for the tax year for which the credit is being determined. Sample 1040x filled out Did not have expenses that were used to figure an American opportunity or Hope Scholarship Credit in any 4 earlier tax years. Sample 1040x filled out Had not completed the first 4 years of postsecondary education (generally the freshman through senior years). Sample 1040x filled out For at least one academic period beginning in the tax year, was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. Sample 1040x filled out Was free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year. Sample 1040x filled out Lifetime learning credit. Sample 1040x filled out A student who is enrolled in one or more courses at an eligible educational institution. Sample 1040x filled out Student loan interest deduction. Sample 1040x filled out A student who was enrolled at least half-time in a program leading to a postsecondary degree, certificate, or other recognized educational credential at an eligible educational institution. Sample 1040x filled out Tuition and fees deduction. Sample 1040x filled out A student who is enrolled in one or more courses at an eligible educational institution. Sample 1040x filled out Half-time student:   A student who is enrolled for at least half the full-time academic work load for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. Sample 1040x filled out Modified adjusted gross income (MAGI):    American opportunity credit. Sample 1040x filled out Adjusted gross income (AGI) as figured on the federal income tax return, modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Sample 1040x filled out Coverdell education savings account (ESA). Sample 1040x filled out Same as American opportunity credit in this category. Sample 1040x filled out Education savings bond program. Sample 1040x filled out Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. Sample 1040x filled out Lifetime learning credit. Sample 1040x filled out Same as American opportunity credit in this category. Sample 1040x filled out Student loan interest deduction. Sample 1040x filled out Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any student loan interest deduction, tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Sample 1040x filled out Tuition and fees deduction. Sample 1040x filled out Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Sample 1040x filled out Phaseout:   The amount of credit or deduction allowed is reduced when modified adjusted gross income (MAGI) is greater than a specified amount of income. Sample 1040x filled out Qualified education expenses:   See pertinent chapter for specific items. Sample 1040x filled out    American opportunity credit. Sample 1040x filled out Tuition and certain related expenses (including student activity fees) required for enrollment or attendance at an eligible educational institution. Sample 1040x filled out Books, supplies, and equipment needed for a course of study are included even if not purchased from the educational institution. Sample 1040x filled out Does not include expenses for room and board. Sample 1040x filled out Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program. Sample 1040x filled out Coverdell education savings account (ESA). Sample 1040x filled out Expenses related to or required for enrollment or attendance of the designated beneficiary at an eligible elementary, secondary, or postsecondary school. Sample 1040x filled out Many specialized expenses included for K–12. Sample 1040x filled out Also includes expenses for special needs services and contribution to qualified tuition program (QTP). Sample 1040x filled out Education savings bond program. Sample 1040x filled out Tuition and fees required to enroll at or attend an eligible educational institution. Sample 1040x filled out Also includes contributions to a qualified tuition program (QTP) or Coverdell education savings account (ESA). Sample 1040x filled out Does not include expenses for room and board. Sample 1040x filled out Does not include expenses for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. Sample 1040x filled out IRA, early distributions from. Sample 1040x filled out Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. Sample 1040x filled out Also includes expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. Sample 1040x filled out Lifetime learning credit. Sample 1040x filled out Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Sample 1040x filled out Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Sample 1040x filled out Does not include expenses for room and board. Sample 1040x filled out Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program, unless taken by the student to acquire or improve job skills. Sample 1040x filled out Qualified tuition program (QTP). Sample 1040x filled out Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. Sample 1040x filled out Includes expenses for special needs services and computer access. Sample 1040x filled out Scholarships and fellowships. Sample 1040x filled out Expenses for tuition and fees required to enroll at or attend an eligible educational institution, and course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Sample 1040x filled out Course-related items must be required of all students in the course of instruction. Sample 1040x filled out Student loan interest deduction. Sample 1040x filled out Total costs of attending an eligible educational institution, including graduate school (however, limitations may apply to the cost of room and board allowed). Sample 1040x filled out Tuition and fees deduction. Sample 1040x filled out Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Sample 1040x filled out Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Sample 1040x filled out Recapture:   To include as income on your current year's return an amount allowed as a deduction in a prior year. Sample 1040x filled out To include as tax on your current year's return an amount allowed as a credit in a prior year. Sample 1040x filled out Rollover:   A tax-free distribution to you of cash or other assets from a tax-favored plan that you contribute to another tax-favored plan. Sample 1040x filled out Transfer:   A movement of funds in a tax-favored plan from one trustee directly to another, either at your request or at the trustee's request. Sample 1040x filled out Prev  Up  Next   Home   More Online Publications
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Sample 1040x filled out Publication 502 - Main Content Table of Contents What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. Sample 1040x filled out 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. Sample 1040x filled out These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. Sample 1040x filled out They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. Sample 1040x filled out Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Sample 1040x filled out They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. Sample 1040x filled out 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. Sample 1040x filled out Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. Sample 1040x filled out 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. Sample 1040x filled out (But see Decedent under Whose Medical Expenses Can You Include, for an exception. Sample 1040x filled out ) If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Sample 1040x filled out 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. Sample 1040x filled out 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. Sample 1040x filled out 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. Sample 1040x filled out S. Sample 1040x filled out Individual Income Tax Return, for the year in which you overlooked the expense. Sample 1040x filled out Do not claim the expense on this year's return. Sample 1040x filled out 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. Sample 1040x filled out You cannot include medical expenses that were paid by insurance companies or other sources. Sample 1040x filled out This is true whether the payments were made directly to you, to the patient, or to the provider of the medical services. Sample 1040x filled out Separate returns. Sample 1040x filled out   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. Sample 1040x filled out 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. Sample 1040x filled out Community property states. Sample 1040x filled out   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. Sample 1040x filled out Generally, each of you should include half the expenses. Sample 1040x filled out If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. Sample 1040x filled out If you live in a community property state and are not filing a joint return, see Publication 555, Community Property. Sample 1040x filled out 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. Sample 1040x filled out 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. Sample 1040x filled out 5% of your AGI. Sample 1040x filled out Example. Sample 1040x filled out You are unmarried and were born after January 2, 1949, and your AGI is $40,000, 10% of which is $4,000. Sample 1040x filled out You paid medical expenses of $2,500. Sample 1040x filled out You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. Sample 1040x filled out 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. Sample 1040x filled out There are different rules for decedents and for individuals who are the subject of multiple support agreements. Sample 1040x filled out See Support claimed under a multiple support agreement , later under Qualifying Relative. Sample 1040x filled out Spouse You can include medical expenses you paid for your spouse. Sample 1040x filled out 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. Sample 1040x filled out Example 1. Sample 1040x filled out Mary received medical treatment before she married Bill. Sample 1040x filled out Bill paid for the treatment after they married. Sample 1040x filled out Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. Sample 1040x filled out If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. Sample 1040x filled out Mary would include the amounts she paid during the year in her separate return. Sample 1040x filled out If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. Sample 1040x filled out Example 2. Sample 1040x filled out This year, John paid medical expenses for his wife Louise, who died last year. Sample 1040x filled out John married Belle this year and they file a joint return. Sample 1040x filled out 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. Sample 1040x filled out Dependent You can include medical expenses you paid for your dependent. Sample 1040x filled out 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. Sample 1040x filled out A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. Sample 1040x filled out The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. Sample 1040x filled out S. Sample 1040x filled out citizen or national or a resident of the United States, Canada, or Mexico. Sample 1040x filled out If your qualifying child was adopted, see Exception for adopted child , later. Sample 1040x filled out 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. Sample 1040x filled out Exception for adopted child. Sample 1040x filled out   If you are a U. Sample 1040x filled out S. Sample 1040x filled out 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. Sample 1040x filled out S. Sample 1040x filled out citizen or national, or a resident of the United States, Canada, or Mexico. Sample 1040x filled out 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. Sample 1040x filled out Adopted child. Sample 1040x filled out   A legally adopted child is treated as your own child. Sample 1040x filled out This child includes a child lawfully placed with you for legal adoption. Sample 1040x filled out   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. Sample 1040x filled out   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. Sample 1040x filled out   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. Sample 1040x filled out    You may be able to take a credit for other expenses related to an adoption. Sample 1040x filled out See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Sample 1040x filled out Child of divorced or separated parents. Sample 1040x filled out   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. Sample 1040x filled out 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. Sample 1040x filled out This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). Sample 1040x filled out 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. Sample 1040x filled out 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. Sample 1040x filled out Support claimed under a multiple support agreement. Sample 1040x filled out   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. Sample 1040x filled out 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. Sample 1040x filled out   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. Sample 1040x filled out However, you can include the entire unreimbursed amount you paid for medical expenses. Sample 1040x filled out Example. Sample 1040x filled out You and your three brothers each provide one-fourth of your mother's total support. Sample 1040x filled out Under a multiple support agreement, you treat your mother as your dependent. Sample 1040x filled out You paid all of her medical expenses. Sample 1040x filled out Your brothers repaid you for three-fourths of these expenses. Sample 1040x filled out In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. Sample 1040x filled out Your brothers cannot include any part of the expenses. Sample 1040x filled out 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. Sample 1040x filled out 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. Sample 1040x filled out This includes expenses for the decedent's spouse and dependents as well as for the decedent. Sample 1040x filled out 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. Sample 1040x filled out The expenses must be paid within the 1-year period beginning with the day after the date of death. Sample 1040x filled out 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. Sample 1040x filled out 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. Sample 1040x filled out 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. Sample 1040x filled out 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. Sample 1040x filled out Example. Sample 1040x filled out John properly filed his 2012 income tax return. Sample 1040x filled out He died in 2013 with unpaid medical expenses of $1,500 from 2012 and $1,800 in 2013. Sample 1040x filled out 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. Sample 1040x filled out The $1,800 of medical expenses from 2013 can be included on the decedent's final return for 2013. Sample 1040x filled out 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. Sample 1040x filled out 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. Sample 1040x filled out What Medical Expenses Are Includible? Following is a list of items that you can include in figuring your medical expense deduction. Sample 1040x filled out The items are listed in alphabetical order. Sample 1040x filled out This list does not include all possible medical expenses. Sample 1040x filled out To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. Sample 1040x filled out Abortion You can include in medical expenses the amount you pay for a legal abortion. Sample 1040x filled out Acupuncture You can include in medical expenses the amount you pay for acupuncture. Sample 1040x filled out Alcoholism You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for alcohol addiction. Sample 1040x filled out This includes meals and lodging provided by the center during treatment. Sample 1040x filled out 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. Sample 1040x filled out Ambulance You can include in medical expenses amounts you pay for ambulance service. Sample 1040x filled out Annual Physical Examination See Physical Examination , later. Sample 1040x filled out Artificial Limb You can include in medical expenses the amount you pay for an artificial limb. Sample 1040x filled out Artificial Teeth You can include in medical expenses the amount you pay for artificial teeth. Sample 1040x filled out Bandages You can include in medical expenses the cost of medical supplies such as bandages. Sample 1040x filled out Birth Control Pills You can include in medical expenses the amount you pay for birth control pills prescribed by a doctor. Sample 1040x filled out Body Scan You can include in medical expenses the cost of an electronic body scan. Sample 1040x filled out 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. Sample 1040x filled out Breast Pumps and Supplies You can include in medical expenses the cost of breast pumps and supplies that assist lactation. Sample 1040x filled out 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. Sample 1040x filled out See Cosmetic Surgery , later. Sample 1040x filled out 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. Sample 1040x filled out The cost of permanent improvements that increase the value of your property may be partly included as a medical expense. Sample 1040x filled out The cost of the improvement is reduced by the increase in the value of your property. Sample 1040x filled out The difference is a medical expense. Sample 1040x filled out If the value of your property is not increased by the improvement, the entire cost is included as a medical expense. Sample 1040x filled out 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. Sample 1040x filled out These improvements include, but are not limited to, the following items. Sample 1040x filled out Constructing entrance or exit ramps for your home. Sample 1040x filled out Widening doorways at entrances or exits to your home. Sample 1040x filled out Widening or otherwise modifying hallways and interior doorways. Sample 1040x filled out Installing railings, support bars, or other modifications to bathrooms. Sample 1040x filled out Lowering or modifying kitchen cabinets and equipment. Sample 1040x filled out Moving or modifying electrical outlets and fixtures. Sample 1040x filled out Installing porch lifts and other forms of lifts (but elevators generally add value to the house). Sample 1040x filled out Modifying fire alarms, smoke detectors, and other warning systems. Sample 1040x filled out Modifying stairways. Sample 1040x filled out Adding handrails or grab bars anywhere (whether or not in bathrooms). Sample 1040x filled out Modifying hardware on doors. Sample 1040x filled out Modifying areas in front of entrance and exit doorways. Sample 1040x filled out Grading the ground to provide access to the residence. Sample 1040x filled out Only reasonable costs to accommodate a home to a disabled condition are considered medical care. Sample 1040x filled out Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. Sample 1040x filled out Capital expense worksheet. Sample 1040x filled out   Use Worksheet A to figure the amount of your capital expense to include in your medical expenses. Sample 1040x filled out Worksheet A. Sample 1040x filled out Capital Expense Worksheet Instructions: Use this worksheet to figure the amount, if any, of your medical expenses due to a home improvement. Sample 1040x filled out 1. Sample 1040x filled out Enter the amount you paid for the home improvement 1. Sample 1040x filled out   2. Sample 1040x filled out Enter the value of your home immediately after the improvement 2. Sample 1040x filled out       3. Sample 1040x filled out Enter the value of your home immediately before the improvement 3. Sample 1040x filled out       4. Sample 1040x filled out Subtract line 3 from line 2. Sample 1040x filled out This is the increase in the value of your home due to the improvement 4. Sample 1040x filled out     • If line 4 is more than or equal to line 1, you have no medical expenses due to the home improvement; stop here. Sample 1040x filled out       • If line 4 is less than line 1, go to line 5. Sample 1040x filled out     5. Sample 1040x filled out Subtract line 4 from line 1. Sample 1040x filled out These are your medical expenses due to the home improvement 5. Sample 1040x filled out   Operation and upkeep. Sample 1040x filled out   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. Sample 1040x filled out This rule applies even if none or only part of the original cost of the capital asset qualified as a medical care expense. Sample 1040x filled out Improvements to property rented by a person with a disability. Sample 1040x filled out   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. Sample 1040x filled out Example. Sample 1040x filled out John has arthritis and a heart condition. Sample 1040x filled out He cannot climb stairs or get into a bathtub. Sample 1040x filled out On his doctor's advice, he installs a bathroom with a shower stall on the first floor of his two-story rented house. Sample 1040x filled out The landlord did not pay any of the cost of buying and installing the special plumbing and did not lower the rent. Sample 1040x filled out John can include in medical expenses the entire amount he paid. Sample 1040x filled out 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. Sample 1040x filled out Special design. Sample 1040x filled out   You can include in medical expenses the difference between the cost of a regular car and a car specially designed to hold a wheelchair. Sample 1040x filled out Cost of operation. Sample 1040x filled out   The includible costs of using a car for medical reasons are explained under Transportation , later. Sample 1040x filled out Chiropractor You can include in medical expenses fees you pay to a chiropractor for medical care. Sample 1040x filled out Christian Science Practitioner You can include in medical expenses fees you pay to Christian Science practitioners for medical care. Sample 1040x filled out Contact Lenses You can include in medical expenses amounts you pay for contact lenses needed for medical reasons. Sample 1040x filled out You can also include the cost of equipment and materials required for using contact lenses, such as saline solution and enzyme cleaner. Sample 1040x filled out See Eyeglasses and Eye Surgery , later. Sample 1040x filled out Crutches You can include in medical expenses the amount you pay to buy or rent crutches. Sample 1040x filled out Dental Treatment You can include in medical expenses the amounts you pay for the prevention and alleviation of dental disease. Sample 1040x filled out 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. Sample 1040x filled out Treatment to alleviate dental disease include services of a dentist for procedures such as X-rays, fillings, braces, extractions, dentures, and other dental ailments. Sample 1040x filled out But see Teeth Whitening under What Expenses Are Not Includible, later. Sample 1040x filled out Diagnostic Devices You can include in medical expenses the cost of devices used in diagnosing and treating illness and disease. Sample 1040x filled out Example. Sample 1040x filled out You have diabetes and use a blood sugar test kit to monitor your blood sugar level. Sample 1040x filled out You can include the cost of the blood sugar test kit in your medical expenses. Sample 1040x filled out 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. Sample 1040x filled out (See Publication 503, Child and Dependent Care Expenses. Sample 1040x filled out ) 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. Sample 1040x filled out Drug Addiction You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for drug addiction. Sample 1040x filled out This includes meals and lodging at the center during treatment. Sample 1040x filled out Drugs See Medicines , later. Sample 1040x filled out Eye Exam You can include in medical expenses the amount you pay for eye examinations. Sample 1040x filled out Eyeglasses You can include in medical expenses amounts you pay for eyeglasses and contact lenses needed for medical reasons. Sample 1040x filled out See Contact Lenses , earlier, for more information. Sample 1040x filled out 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. Sample 1040x filled out Fertility Enhancement You can include in medical expenses the cost of the following procedures to overcome an inability to have children. Sample 1040x filled out Procedures such as in vitro fertilization (including temporary storage of eggs or sperm). Sample 1040x filled out Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children. Sample 1040x filled out Founder's Fee See Lifetime Care—Advance Payments , later. Sample 1040x filled out 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. Sample 1040x filled out 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. Sample 1040x filled out 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. Sample 1040x filled out 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. Sample 1040x filled out These amounts are treated as medical insurance premiums. Sample 1040x filled out See Insurance Premiums , later. Sample 1040x filled out Hearing Aids You can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it. Sample 1040x filled out Home Care See Nursing Services , later. Sample 1040x filled out Home Improvements See Capital Expenses , earlier. Sample 1040x filled out 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. Sample 1040x filled out This includes amounts paid for meals and lodging. Sample 1040x filled out Also see Lodging , later. Sample 1040x filled out Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Sample 1040x filled out 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). Sample 1040x filled out See Qualified Long-Term Care Insurance Contracts under Long-Term Care, later. Sample 1040x filled out 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. Sample 1040x filled out The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. Sample 1040x filled out Health coverage tax credit. Sample 1040x filled out   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. Sample 1040x filled out 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. Sample 1040x filled out S. Sample 1040x filled out Treasury–HCTC,” or Any health coverage tax credit advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Sample 1040x filled out 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. Sample 1040x filled out 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. Sample 1040x filled out Example. Sample 1040x filled out You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. Sample 1040x filled out Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. Sample 1040x filled out 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. Sample 1040x filled out Long-term care services. Sample 1040x filled out   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. Sample 1040x filled out This amount will be reported as wages on your Form W-2. Sample 1040x filled out Retired public safety officers. Sample 1040x filled out   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. Sample 1040x filled out This applies only to distributions that would otherwise be included in income. Sample 1040x filled out Health reimbursement arrangement (HRA). Sample 1040x filled out   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. Sample 1040x filled out This is because an HRA is funded solely by the employer. Sample 1040x filled out 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. Sample 1040x filled out The payroll tax paid for Medicare A is not a medical expense. Sample 1040x filled out 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. Sample 1040x filled out In this situation you can include the premiums you paid for Medicare A as a medical expense. Sample 1040x filled out Medicare B Medicare B is a supplemental medical insurance. Sample 1040x filled out Premiums you pay for Medicare B are a medical expense. Sample 1040x filled out Check the information you received from the Social Security Administration to find out your premium. Sample 1040x filled out Medicare D Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. Sample 1040x filled out You can include as a medical expense premiums you pay for Medicare D. Sample 1040x filled out 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). Sample 1040x filled out 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. Sample 1040x filled out 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. Sample 1040x filled out You can include this cost of continuing participation in the health plan as a medical expense. Sample 1040x filled out 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. Sample 1040x filled out You cannot include this cost of continuing participation in that health plan as a medical expense. Sample 1040x filled out 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. Sample 1040x filled out , 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. Sample 1040x filled out Taxes imposed by any governmental unit, such as Medicare taxes, are not insurance premiums. Sample 1040x filled out Coverage for nondependents. Sample 1040x filled out   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. Sample 1040x filled out 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. Sample 1040x filled out  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. Sample 1040x filled out 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. Sample 1040x filled out Laboratory Fees You can include in medical expenses the amounts you pay for laboratory fees that are part of medical care. Sample 1040x filled out Lactation Expenses See Breast Pumps and Supplies , earlier. Sample 1040x filled out 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. Sample 1040x filled out These surfaces must be in poor repair (peeling or cracking) or within the child's reach. Sample 1040x filled out The cost of repainting the scraped area is not a medical expense. Sample 1040x filled out If, instead of removing the paint, you cover the area with wallboard or paneling, treat these items as capital expenses. Sample 1040x filled out See Capital Expenses , earlier. Sample 1040x filled out Do not include the cost of painting the wallboard as a medical expense. Sample 1040x filled out Learning Disability See Special Education , later. Sample 1040x filled out Legal Fees You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. Sample 1040x filled out 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. Sample 1040x filled out 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. Sample 1040x filled out The part of the payment you include is the amount properly allocable to medical care. Sample 1040x filled out 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. Sample 1040x filled out You can use a statement from the retirement home to prove the amount properly allocable to medical care. Sample 1040x filled out The statement must be based either on the home's prior experience or on information from a comparable home. Sample 1040x filled out Dependents with disabilities. Sample 1040x filled out   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. Sample 1040x filled out The payments must be a condition for the institution's future acceptance of your child and must not be refundable. Sample 1040x filled out Payments for future medical care. Sample 1040x filled out   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. Sample 1040x filled out This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care of the type described earlier. Sample 1040x filled out 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. Sample 1040x filled out See Nursing Home , later. Sample 1040x filled out You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. Sample 1040x filled out You can include the cost of such lodging while away from home if all of the following requirements are met. Sample 1040x filled out The lodging is primarily for and essential to medical care. Sample 1040x filled out 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. Sample 1040x filled out The lodging is not lavish or extravagant under the circumstances. Sample 1040x filled out There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Sample 1040x filled out The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. Sample 1040x filled out You can include lodging for a person traveling with the person receiving the medical care. Sample 1040x filled out 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. Sample 1040x filled out Meals are not included. Sample 1040x filled out 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. Sample 1040x filled out 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. Sample 1040x filled out 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. Sample 1040x filled out Chronically ill individual. Sample 1040x filled out   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. Sample 1040x filled out 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. Sample 1040x filled out Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Sample 1040x filled out He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Sample 1040x filled out Maintenance and personal care services. Sample 1040x filled out    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). Sample 1040x filled out 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. Sample 1040x filled out 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. Sample 1040x filled out The amount of qualified long-term care premiums you can include is limited. Sample 1040x filled out You can include the following as medical expenses on Schedule A (Form 1040). Sample 1040x filled out Qualified long-term care premiums up to the following amounts. Sample 1040x filled out Age 40 or under – $360. Sample 1040x filled out Age 41 to 50 – $680. Sample 1040x filled out Age 51 to 60 – $1,360. Sample 1040x filled out Age 61 to 70 – $3,640. Sample 1040x filled out Age 71 or over – $4,550. Sample 1040x filled out Unreimbursed expenses for qualified long-term care services. Sample 1040x filled out Note. Sample 1040x filled out The limit on premiums is for each person. Sample 1040x filled out 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. Sample 1040x filled out 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. Sample 1040x filled out You cannot include in medical expenses the cost of meals that are not part of inpatient care. Sample 1040x filled out Also see Weight-Loss Program and Nutritional Supplements , later. Sample 1040x filled out 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. Sample 1040x filled out The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent. Sample 1040x filled out The majority of the time spent at the conference must be spent attending sessions on medical information. Sample 1040x filled out The cost of meals and lodging while attending the conference is not deductible as a medical expense. Sample 1040x filled out 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. Sample 1040x filled out Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. Sample 1040x filled out A prescribed drug is one that requires a prescription by a doctor for its use by an individual. Sample 1040x filled out You can also include amounts you pay for insulin. Sample 1040x filled out Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Sample 1040x filled out Imported medicines and drugs. Sample 1040x filled out   If you imported medicines or drugs from other countries, see Medicines and Drugs From Other Countries , under What Expenses Are Not Includible, later. Sample 1040x filled out 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. Sample 1040x filled out This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. Sample 1040x filled out Do not include the cost of meals and lodging if the reason for being in the home is personal. Sample 1040x filled out You can, however, include in medical expenses the part of the cost that is for medical or nursing care. Sample 1040x filled out Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. Sample 1040x filled out The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. Sample 1040x filled out 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. Sample 1040x filled out These services can be provided in your home or another care facility. Sample 1040x filled out Generally, only the amount spent for nursing services is a medical expense. Sample 1040x filled out 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. Sample 1040x filled out For example, because of your medical condition you pay a visiting nurse $300 per week for medical and household services. Sample 1040x filled out She spends 10% of her time doing household services such as washing dishes and laundry. Sample 1040x filled out You can include only $270 per week as medical expenses. Sample 1040x filled out The $30 (10% × $300) allocated to household services cannot be included. Sample 1040x filled out However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Sample 1040x filled out See Maintenance and personal care services under Long-Term Care, earlier. Sample 1040x filled out 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. Sample 1040x filled out See Publication 503. Sample 1040x filled out You can also include in medical expenses part of the amount you pay for that attendant's meals. Sample 1040x filled out Divide the food expense among the household members to find the cost of the attendant's food. Sample 1040x filled out Then divide that cost in the same manner as in the preceding paragraph. Sample 1040x filled out If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. Sample 1040x filled out This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. Sample 1040x filled out Employment taxes. Sample 1040x filled out   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. Sample 1040x filled out 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. Sample 1040x filled out For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. Sample 1040x filled out Operations You can include in medical expenses amounts you pay for legal operations that are not for unnecessary cosmetic surgery. Sample 1040x filled out See Cosmetic Surgery under What Expenses Are Not Includible, later. Sample 1040x filled out Optometrist See Eyeglasses , earlier. Sample 1040x filled out Organ Donors See Transplants , later. Sample 1040x filled out Osteopath You can include in medical expenses amounts you pay to an osteopath for medical care. Sample 1040x filled out Oxygen You can include in medical expenses amounts you pay for oxygen and oxygen equipment to relieve breathing problems caused by a medical condition. Sample 1040x filled out Physical Examination You can include in medical expenses the amount you pay for an annual physical examination and diagnostic tests by a physician. Sample 1040x filled out You do not have to be ill at the time of the examination. Sample 1040x filled out 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. Sample 1040x filled out Prosthesis See Artificial Limb and Breast Reconstruction Surgery , earlier. Sample 1040x filled out Psychiatric Care You can include in medical expenses amounts you pay for psychiatric care. Sample 1040x filled out This includes the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care. Sample 1040x filled out See Psychoanalysis, next, and Transportation , later. Sample 1040x filled out Psychoanalysis You can include in medical expenses payments for psychoanalysis. Sample 1040x filled out However, you cannot include payments for psychoanalysis that is part of required training to be a psychoanalyst. Sample 1040x filled out Psychologist You can include in medical expenses amounts you pay to a psychologist for medical care. Sample 1040x filled out 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. Sample 1040x filled out 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. Sample 1040x filled out A doctor must recommend that the child attend the school. Sample 1040x filled out 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. Sample 1040x filled out 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. Sample 1040x filled out 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). Sample 1040x filled out Also see Vasectomy , later. Sample 1040x filled out Stop-Smoking Programs You can include in medical expenses amounts you pay for a program to stop smoking. Sample 1040x filled out 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. Sample 1040x filled out Surgery See Operations , earlier. Sample 1040x filled out 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. Sample 1040x filled out This includes teletypewriter (TTY) and telecommunications device for the deaf (TDD) equipment. Sample 1040x filled out You can also include the cost of repairing the equipment. Sample 1040x filled out 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. Sample 1040x filled out This may be the cost of an adapter that attaches to a regular set. Sample 1040x filled out 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. Sample 1040x filled out Therapy You can include in medical expenses amounts you pay for therapy received as medical treatment. Sample 1040x filled out 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. Sample 1040x filled out This includes transportation. Sample 1040x filled out You can include any expenses you pay for the medical care of a donor in connection with the donating of an organ. Sample 1040x filled out This includes transportation. Sample 1040x filled out Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Sample 1040x filled out 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. Sample 1040x filled out Car expenses. Sample 1040x filled out   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. Sample 1040x filled out You cannot include depreciation, insurance, general repair, or maintenance expenses. Sample 1040x filled out   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. Sample 1040x filled out    You can also include parking fees and tolls. Sample 1040x filled out You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate. Sample 1040x filled out Example. Sample 1040x filled out In 2013, Bill Jones drove 2,800 miles for medical reasons. Sample 1040x filled out He spent $500 for gas, $30 for oil, and $100 for tolls and parking. Sample 1040x filled out He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. Sample 1040x filled out He figures the actual expenses first. Sample 1040x filled out He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. Sample 1040x filled out He then figures the standard mileage amount. Sample 1040x filled out He multiplies 2,800 miles by 24 cents a mile for a total of $672. Sample 1040x filled out He then adds the $100 tolls and parking for a total of $772. Sample 1040x filled out 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. Sample 1040x filled out Transportation expenses you cannot include. Sample 1040x filled out    You cannot include in medical expenses the cost of transportation in the following situations. Sample 1040x filled out Going to and from work, even if your condition requires an unusual means of transportation. Sample 1040x filled out Travel for purely personal reasons to another city for an operation or other medical care. Sample 1040x filled out Travel that is merely for the general improvement of one's health. Sample 1040x filled out The costs of operating a specially equipped car for other than medical reasons. Sample 1040x filled out 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. Sample 1040x filled out You may be able to include up to $50 for each night for each person. Sample 1040x filled out You can include lodging for a person traveling with the person receiving the medical care. Sample 1040x filled out 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. Sample 1040x filled out Meals are not included. Sample 1040x filled out See Lodging , earlier. Sample 1040x filled out 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. Sample 1040x filled out However, see Medical Conferences , earlier. Sample 1040x filled out Tuition Under special circumstances, you can include charges for tuition in medical expenses. Sample 1040x filled out See Special Education , earlier. Sample 1040x filled out 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. Sample 1040x filled out Vasectomy You can include in medical expenses the amount you pay for a vasectomy. Sample 1040x filled out Vision Correction Surgery See Eye Surgery , earlier. Sample 1040x filled out 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). Sample 1040x filled out This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings. Sample 1040x filled out 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. Sample 1040x filled out 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. Sample 1040x filled out 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. Sample 1040x filled out 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. Sample 1040x filled out See also Weight-Loss Program under What Expenses Are Not Includible, later. Sample 1040x filled out 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. Sample 1040x filled out The cost of operating and maintaining the wheelchair is also a medical expense. Sample 1040x filled out 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. Sample 1040x filled out X-ray You can include in medical expenses amounts you pay for X-rays for medical reasons. Sample 1040x filled out What Expenses Are Not Includible? Following is a list of some items that you cannot include in figuring your medical expense deduction. Sample 1040x filled out The items are listed in alphabetical order. Sample 1040x filled out 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. Sample 1040x filled out Also, any expense allowed as a childcare credit cannot be treated as an expense paid for medical care. Sample 1040x filled out Controlled Substances You cannot include in medical expenses amounts you pay for controlled substances (such as marijuana, laetrile, etc. Sample 1040x filled out ), even if such substances are legalized by state law. Sample 1040x filled out Such substances are not legal under federal law and cannot be included in medical expenses. Sample 1040x filled out Cosmetic Surgery Generally, you cannot include in medical expenses the amount you pay for unnecessary cosmetic surgery. Sample 1040x filled out 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. Sample 1040x filled out You generally cannot include in medical expenses the amount you pay for procedures such as face lifts, hair transplants, hair removal (electrolysis), and liposuction. Sample 1040x filled out 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. Sample 1040x filled out Example. Sample 1040x filled out An individual undergoes surgery that removes a breast as part of treatment for cancer. Sample 1040x filled out She pays a surgeon to reconstruct the breast. Sample 1040x filled out The surgery to reconstruct the breast corrects a deformity directly related to the disease. Sample 1040x filled out The cost of the surgery is includible in her medical expenses. Sample 1040x filled out Dancing Lessons You cannot include in medical expenses the cost of dancing lessons, swimming lessons, etc. Sample 1040x filled out , even if they are recommended by a doctor, if they are only for the improvement of general health. Sample 1040x filled out 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. Sample 1040x filled out Electrolysis or Hair Removal See Cosmetic Surgery , earlier. Sample 1040x filled out 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. Sample 1040x filled out Funeral Expenses You cannot include in medical expenses amounts you pay for funerals. Sample 1040x filled out 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. Sample 1040x filled out 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. Sample 1040x filled out Hair Transplant See Cosmetic Surgery , earlier. Sample 1040x filled out 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. Sample 1040x filled out You cannot include in medical expenses the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. Sample 1040x filled out 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. Sample 1040x filled out For more information, see Health Coverage Tax Credit , later. Sample 1040x filled out Health Savings Accounts You cannot include in medical expenses any payment or distribution for medical expenses out of a health savings account. Sample 1040x filled out Contributions to health savings accounts are deducted separately. Sample 1040x filled out See Publication 969. Sample 1040x filled out Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. Sample 1040x filled out This is a personal expense that is not deductible. Sample 1040x filled out However, you may be able to include certain expenses paid to a person providing nursing-type services. Sample 1040x filled out For more information, see Nursing Services , earlier under What Medical Expenses Are Includible. Sample 1040x filled out Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Sample 1040x filled out For more information, see Long-Term Care , earlier under What Medical Expenses Are Includible. Sample 1040x filled out 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. Sample 1040x filled out Insurance Premiums See Insurance Premiums under What Medical Expenses Are Includible, earlier. Sample 1040x filled out Maternity Clothes You cannot include in medical expenses amounts you pay for maternity clothes. Sample 1040x filled out Medical Savings Account (MSA) You cannot include in medical expenses amounts you contribute to an Archer MSA. Sample 1040x filled out You cannot include expenses you pay for with a tax-free distribution from your Archer MSA. Sample 1040x filled out You also cannot use other funds equal to the amount of the distribution and include the expenses. Sample 1040x filled out For more information on Archer MSAs, see Publication 969. Sample 1040x filled out 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. Sample 1040x filled out You can only include the cost of a drug that was imported legally. Sample 1040x filled out For example, you can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals. Sample 1040x filled out 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. Sample 1040x filled out Nonprescription Drugs and Medicines Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Sample 1040x filled out Example. Sample 1040x filled out Your doctor recommends that you take aspirin. Sample 1040x filled out Because aspirin is a drug that does not require a physician's prescription, you cannot include its cost in your medical expenses. Sample 1040x filled out Nutritional Supplements You cannot include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. Sample 1040x filled out unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. Sample 1040x filled out Otherwise, these items are taken to maintain your ordinary good health, and are not for medical care. Sample 1040x filled out 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. Sample 1040x filled out For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense. Sample 1040x filled out 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. Sample 1040x filled out 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. Sample 1040x filled out (See Braille Books and Magazines under What Medical Expenses Are Includible, earlier. Sample 1040x filled out ) Swimming Lessons See Dancing Lessons , earlier. Sample 1040x filled out Teeth Whitening You cannot include in medical expenses amounts paid to whiten teeth. Sample 1040x filled out See Cosmetic Surgery , earlier. Sample 1040x filled out 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. Sample 1040x filled out 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. Sample 1040x filled out 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). Sample 1040x filled out 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. Sample 1040x filled out Also, you cannot include membership dues in a gym, health club, or spa. Sample 1040x filled out 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. Sample 1040x filled out See Weight-Loss Program under What Medical Expenses Are Includible, earlier. Sample 1040x filled out 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. Sample 1040x filled out 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. Sample 1040x filled out This includes payments from Medicare. Sample 1040x filled out 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. Sample 1040x filled out Example. Sample 1040x filled out You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. Sample 1040x filled out The insurance you receive for the hospital and doctors' bills is more than their charges. Sample 1040x filled out 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. Sample 1040x filled out Health reimbursement arrange