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Tax Act 2012 Returning User

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Tax Act 2012 Returning User

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

The Southwestern Power Administration markets hydroelectric power generated by federal dams to public entities in several states in the south and southwest.

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Website: Southwestern Power Administration

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Address: One West Third St
Tulsa, OK 74103-3502

Phone Number: (918) 595-6600

The Tax Act 2012 Returning User

Tax act 2012 returning user Publication 575 - Additional Material Table of Contents Worksheet A. Tax act 2012 returning user Simplified Method 1. Tax act 2012 returning user Enter the total pension or annuity payments received this year. Tax act 2012 returning user Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. Tax act 2012 returning user   2. Tax act 2012 returning user Enter your cost in the plan (contract) at the annuity starting date plus any death benefit exclusion. Tax act 2012 returning user * See Cost (Investment in the Contract) , earlier 2. Tax act 2012 returning user   Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Tax act 2012 returning user Otherwise, go to line 3. Tax act 2012 returning user   3. Tax act 2012 returning user Enter the appropriate number from Table 1 below. Tax act 2012 returning user But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. Tax act 2012 returning user 3. Tax act 2012 returning user   4. Tax act 2012 returning user Divide line 2 by the number on line 3 4. Tax act 2012 returning user   5. Tax act 2012 returning user Multiply line 4 by the number of months for which this year's payments were made. Tax act 2012 returning user If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. Tax act 2012 returning user Otherwise, go to line 6 5. Tax act 2012 returning user   6. Tax act 2012 returning user Enter any amounts previously recovered tax free in years after 1986. Tax act 2012 returning user This is the amount shown on line 10 of your worksheet for last year 6. Tax act 2012 returning user   7. Tax act 2012 returning user Subtract line 6 from line 2 7. Tax act 2012 returning user   8. Tax act 2012 returning user Enter the smaller of line 5 or line 7 8. Tax act 2012 returning user   9. Tax act 2012 returning user Taxable amount for year. Tax act 2012 returning user Subtract line 8 from line 1. Tax act 2012 returning user Enter the result, but not less than zero. Tax act 2012 returning user Also, add this amount to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. Tax act 2012 returning user  Note: If your Form 1099-R shows a larger taxable amount, use the amount figured on this line instead. Tax act 2012 returning user If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers , earlier, before entering an amount on your tax return 9. Tax act 2012 returning user   10. Tax act 2012 returning user Was your annuity starting date before 1987? □ Yes. Tax act 2012 returning user STOP. Tax act 2012 returning user Do not complete the rest of this worksheet. Tax act 2012 returning user  □ No. Tax act 2012 returning user Add lines 6 and 8. Tax act 2012 returning user This is the amount you have recovered tax free through 2013. Tax act 2012 returning user You will need this number if you need to fill out this worksheet next year 10. Tax act 2012 returning user   11. Tax act 2012 returning user Balance of cost to be recovered. Tax act 2012 returning user Subtract line 10 from line 2. Tax act 2012 returning user If zero, you will not have to complete this worksheet next year. Tax act 2012 returning user The payments you receive next year will generally be fully taxable 11. Tax act 2012 returning user   * A death benefit exclusion (up to $5,000) applied to certain benefits received by employees who died before August 21, 1996. Tax act 2012 returning user Table 1 for Line 3 Above   IF the age at  annuity starting date was . Tax act 2012 returning user . Tax act 2012 returning user . Tax act 2012 returning user         AND your annuity starting date was—     BEFORE November 19, 1996,  enter on line 3 . Tax act 2012 returning user . Tax act 2012 returning user . Tax act 2012 returning user AFTER November 18, 1996,  enter on line 3 . Tax act 2012 returning user . Tax act 2012 returning user . Tax act 2012 returning user   55 or under 300 360   56-60 260 310   61-65 240 260   66-70 170 210   71 or over 120 160 Table 2 for Line 3 Above   IF the combined ages at annuity starting date were . Tax act 2012 returning user . Tax act 2012 returning user . Tax act 2012 returning user   THEN enter on line 3 . Tax act 2012 returning user . Tax act 2012 returning user . Tax act 2012 returning user         110 or under   410         111-120   360         121-130   310         131-140   260         141 or over   210       Prev  Up  Next   Home   More Online Publications