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Tax Forms 2011 Irs

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Tax Forms 2011 Irs

Tax forms 2011 irs Publication 502 - Main Content Table of Contents What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. Tax forms 2011 irs 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 forms 2011 irs These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. Tax forms 2011 irs They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. Tax forms 2011 irs Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Tax forms 2011 irs They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. Tax forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs (But see Decedent under Whose Medical Expenses Can You Include, for an exception. Tax forms 2011 irs ) If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Tax forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs S. Tax forms 2011 irs Individual Income Tax Return, for the year in which you overlooked the expense. Tax forms 2011 irs Do not claim the expense on this year's return. Tax forms 2011 irs 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 forms 2011 irs You cannot include medical expenses that were paid by insurance companies or other sources. Tax forms 2011 irs This is true whether the payments were made directly to you, to the patient, or to the provider of the medical services. Tax forms 2011 irs Separate returns. Tax forms 2011 irs   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 forms 2011 irs 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 forms 2011 irs Community property states. Tax forms 2011 irs   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 forms 2011 irs Generally, each of you should include half the expenses. Tax forms 2011 irs 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 forms 2011 irs If you live in a community property state and are not filing a joint return, see Publication 555, Community Property. Tax forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs 5% of your AGI. Tax forms 2011 irs Example. Tax forms 2011 irs You are unmarried and were born after January 2, 1949, and your AGI is $40,000, 10% of which is $4,000. Tax forms 2011 irs You paid medical expenses of $2,500. Tax forms 2011 irs You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. Tax forms 2011 irs 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 forms 2011 irs There are different rules for decedents and for individuals who are the subject of multiple support agreements. Tax forms 2011 irs See Support claimed under a multiple support agreement , later under Qualifying Relative. Tax forms 2011 irs Spouse You can include medical expenses you paid for your spouse. Tax forms 2011 irs 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 forms 2011 irs Example 1. Tax forms 2011 irs Mary received medical treatment before she married Bill. Tax forms 2011 irs Bill paid for the treatment after they married. Tax forms 2011 irs Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. Tax forms 2011 irs If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. Tax forms 2011 irs Mary would include the amounts she paid during the year in her separate return. Tax forms 2011 irs If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. Tax forms 2011 irs Example 2. Tax forms 2011 irs This year, John paid medical expenses for his wife Louise, who died last year. Tax forms 2011 irs John married Belle this year and they file a joint return. Tax forms 2011 irs 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 forms 2011 irs Dependent You can include medical expenses you paid for your dependent. Tax forms 2011 irs 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 forms 2011 irs A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. Tax forms 2011 irs The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. Tax forms 2011 irs S. Tax forms 2011 irs citizen or national or a resident of the United States, Canada, or Mexico. Tax forms 2011 irs If your qualifying child was adopted, see Exception for adopted child , later. Tax forms 2011 irs 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 forms 2011 irs Exception for adopted child. Tax forms 2011 irs   If you are a U. Tax forms 2011 irs S. Tax forms 2011 irs 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 forms 2011 irs S. Tax forms 2011 irs citizen or national, or a resident of the United States, Canada, or Mexico. Tax forms 2011 irs 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 forms 2011 irs Adopted child. Tax forms 2011 irs   A legally adopted child is treated as your own child. Tax forms 2011 irs This child includes a child lawfully placed with you for legal adoption. Tax forms 2011 irs   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 forms 2011 irs   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 forms 2011 irs   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 forms 2011 irs    You may be able to take a credit for other expenses related to an adoption. Tax forms 2011 irs See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Tax forms 2011 irs Child of divorced or separated parents. Tax forms 2011 irs   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 forms 2011 irs 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 forms 2011 irs This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). Tax forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs Support claimed under a multiple support agreement. Tax forms 2011 irs   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 forms 2011 irs 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 forms 2011 irs   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. Tax forms 2011 irs However, you can include the entire unreimbursed amount you paid for medical expenses. Tax forms 2011 irs Example. Tax forms 2011 irs You and your three brothers each provide one-fourth of your mother's total support. Tax forms 2011 irs Under a multiple support agreement, you treat your mother as your dependent. Tax forms 2011 irs You paid all of her medical expenses. Tax forms 2011 irs Your brothers repaid you for three-fourths of these expenses. Tax forms 2011 irs In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. Tax forms 2011 irs Your brothers cannot include any part of the expenses. Tax forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs This includes expenses for the decedent's spouse and dependents as well as for the decedent. Tax forms 2011 irs 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 forms 2011 irs The expenses must be paid within the 1-year period beginning with the day after the date of death. Tax forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs Example. Tax forms 2011 irs John properly filed his 2012 income tax return. Tax forms 2011 irs He died in 2013 with unpaid medical expenses of $1,500 from 2012 and $1,800 in 2013. Tax forms 2011 irs 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 forms 2011 irs The $1,800 of medical expenses from 2013 can be included on the decedent's final return for 2013. Tax forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs What Medical Expenses Are Includible? Following is a list of items that you can include in figuring your medical expense deduction. Tax forms 2011 irs The items are listed in alphabetical order. Tax forms 2011 irs This list does not include all possible medical expenses. Tax forms 2011 irs To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. Tax forms 2011 irs Abortion You can include in medical expenses the amount you pay for a legal abortion. Tax forms 2011 irs Acupuncture You can include in medical expenses the amount you pay for acupuncture. Tax forms 2011 irs Alcoholism You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for alcohol addiction. Tax forms 2011 irs This includes meals and lodging provided by the center during treatment. Tax forms 2011 irs 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 forms 2011 irs Ambulance You can include in medical expenses amounts you pay for ambulance service. Tax forms 2011 irs Annual Physical Examination See Physical Examination , later. Tax forms 2011 irs Artificial Limb You can include in medical expenses the amount you pay for an artificial limb. Tax forms 2011 irs Artificial Teeth You can include in medical expenses the amount you pay for artificial teeth. Tax forms 2011 irs Bandages You can include in medical expenses the cost of medical supplies such as bandages. Tax forms 2011 irs Birth Control Pills You can include in medical expenses the amount you pay for birth control pills prescribed by a doctor. Tax forms 2011 irs Body Scan You can include in medical expenses the cost of an electronic body scan. Tax forms 2011 irs 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 forms 2011 irs Breast Pumps and Supplies You can include in medical expenses the cost of breast pumps and supplies that assist lactation. Tax forms 2011 irs 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 forms 2011 irs See Cosmetic Surgery , later. Tax forms 2011 irs 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 forms 2011 irs The cost of permanent improvements that increase the value of your property may be partly included as a medical expense. Tax forms 2011 irs The cost of the improvement is reduced by the increase in the value of your property. Tax forms 2011 irs The difference is a medical expense. Tax forms 2011 irs If the value of your property is not increased by the improvement, the entire cost is included as a medical expense. Tax forms 2011 irs 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 forms 2011 irs These improvements include, but are not limited to, the following items. Tax forms 2011 irs Constructing entrance or exit ramps for your home. Tax forms 2011 irs Widening doorways at entrances or exits to your home. Tax forms 2011 irs Widening or otherwise modifying hallways and interior doorways. Tax forms 2011 irs Installing railings, support bars, or other modifications to bathrooms. Tax forms 2011 irs Lowering or modifying kitchen cabinets and equipment. Tax forms 2011 irs Moving or modifying electrical outlets and fixtures. Tax forms 2011 irs Installing porch lifts and other forms of lifts (but elevators generally add value to the house). Tax forms 2011 irs Modifying fire alarms, smoke detectors, and other warning systems. Tax forms 2011 irs Modifying stairways. Tax forms 2011 irs Adding handrails or grab bars anywhere (whether or not in bathrooms). Tax forms 2011 irs Modifying hardware on doors. Tax forms 2011 irs Modifying areas in front of entrance and exit doorways. Tax forms 2011 irs Grading the ground to provide access to the residence. Tax forms 2011 irs Only reasonable costs to accommodate a home to a disabled condition are considered medical care. Tax forms 2011 irs Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. Tax forms 2011 irs Capital expense worksheet. Tax forms 2011 irs   Use Worksheet A to figure the amount of your capital expense to include in your medical expenses. Tax forms 2011 irs Worksheet A. Tax forms 2011 irs Capital Expense Worksheet Instructions: Use this worksheet to figure the amount, if any, of your medical expenses due to a home improvement. Tax forms 2011 irs 1. Tax forms 2011 irs Enter the amount you paid for the home improvement 1. Tax forms 2011 irs   2. Tax forms 2011 irs Enter the value of your home immediately after the improvement 2. Tax forms 2011 irs       3. Tax forms 2011 irs Enter the value of your home immediately before the improvement 3. Tax forms 2011 irs       4. Tax forms 2011 irs Subtract line 3 from line 2. Tax forms 2011 irs This is the increase in the value of your home due to the improvement 4. Tax forms 2011 irs     • If line 4 is more than or equal to line 1, you have no medical expenses due to the home improvement; stop here. Tax forms 2011 irs       • If line 4 is less than line 1, go to line 5. Tax forms 2011 irs     5. Tax forms 2011 irs Subtract line 4 from line 1. Tax forms 2011 irs These are your medical expenses due to the home improvement 5. Tax forms 2011 irs   Operation and upkeep. Tax forms 2011 irs   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 forms 2011 irs This rule applies even if none or only part of the original cost of the capital asset qualified as a medical care expense. Tax forms 2011 irs Improvements to property rented by a person with a disability. Tax forms 2011 irs   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 forms 2011 irs Example. Tax forms 2011 irs John has arthritis and a heart condition. Tax forms 2011 irs He cannot climb stairs or get into a bathtub. Tax forms 2011 irs On his doctor's advice, he installs a bathroom with a shower stall on the first floor of his two-story rented house. Tax forms 2011 irs The landlord did not pay any of the cost of buying and installing the special plumbing and did not lower the rent. Tax forms 2011 irs John can include in medical expenses the entire amount he paid. Tax forms 2011 irs 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 forms 2011 irs Special design. Tax forms 2011 irs   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 forms 2011 irs Cost of operation. Tax forms 2011 irs   The includible costs of using a car for medical reasons are explained under Transportation , later. Tax forms 2011 irs Chiropractor You can include in medical expenses fees you pay to a chiropractor for medical care. Tax forms 2011 irs Christian Science Practitioner You can include in medical expenses fees you pay to Christian Science practitioners for medical care. Tax forms 2011 irs Contact Lenses You can include in medical expenses amounts you pay for contact lenses needed for medical reasons. Tax forms 2011 irs You can also include the cost of equipment and materials required for using contact lenses, such as saline solution and enzyme cleaner. Tax forms 2011 irs See Eyeglasses and Eye Surgery , later. Tax forms 2011 irs Crutches You can include in medical expenses the amount you pay to buy or rent crutches. Tax forms 2011 irs Dental Treatment You can include in medical expenses the amounts you pay for the prevention and alleviation of dental disease. Tax forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs But see Teeth Whitening under What Expenses Are Not Includible, later. Tax forms 2011 irs Diagnostic Devices You can include in medical expenses the cost of devices used in diagnosing and treating illness and disease. Tax forms 2011 irs Example. Tax forms 2011 irs You have diabetes and use a blood sugar test kit to monitor your blood sugar level. Tax forms 2011 irs You can include the cost of the blood sugar test kit in your medical expenses. Tax forms 2011 irs 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 forms 2011 irs (See Publication 503, Child and Dependent Care Expenses. Tax forms 2011 irs ) 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 forms 2011 irs Drug Addiction You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for drug addiction. Tax forms 2011 irs This includes meals and lodging at the center during treatment. Tax forms 2011 irs Drugs See Medicines , later. Tax forms 2011 irs Eye Exam You can include in medical expenses the amount you pay for eye examinations. Tax forms 2011 irs Eyeglasses You can include in medical expenses amounts you pay for eyeglasses and contact lenses needed for medical reasons. Tax forms 2011 irs See Contact Lenses , earlier, for more information. Tax forms 2011 irs 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 forms 2011 irs Fertility Enhancement You can include in medical expenses the cost of the following procedures to overcome an inability to have children. Tax forms 2011 irs Procedures such as in vitro fertilization (including temporary storage of eggs or sperm). Tax forms 2011 irs Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children. Tax forms 2011 irs Founder's Fee See Lifetime Care—Advance Payments , later. Tax forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs These amounts are treated as medical insurance premiums. Tax forms 2011 irs See Insurance Premiums , later. Tax forms 2011 irs Hearing Aids You can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it. Tax forms 2011 irs Home Care See Nursing Services , later. Tax forms 2011 irs Home Improvements See Capital Expenses , earlier. Tax forms 2011 irs 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 forms 2011 irs This includes amounts paid for meals and lodging. Tax forms 2011 irs Also see Lodging , later. Tax forms 2011 irs Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Tax forms 2011 irs 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 forms 2011 irs See Qualified Long-Term Care Insurance Contracts under Long-Term Care, later. Tax forms 2011 irs 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 forms 2011 irs The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. Tax forms 2011 irs Health coverage tax credit. Tax forms 2011 irs   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 forms 2011 irs 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 forms 2011 irs S. Tax forms 2011 irs Treasury–HCTC,” or Any health coverage tax credit advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Tax forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs Example. Tax forms 2011 irs You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. Tax forms 2011 irs Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. Tax forms 2011 irs 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 forms 2011 irs Long-term care services. Tax forms 2011 irs   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 forms 2011 irs This amount will be reported as wages on your Form W-2. Tax forms 2011 irs Retired public safety officers. Tax forms 2011 irs   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 forms 2011 irs This applies only to distributions that would otherwise be included in income. Tax forms 2011 irs Health reimbursement arrangement (HRA). Tax forms 2011 irs   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. Tax forms 2011 irs This is because an HRA is funded solely by the employer. Tax forms 2011 irs 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 forms 2011 irs The payroll tax paid for Medicare A is not a medical expense. Tax forms 2011 irs 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 forms 2011 irs In this situation you can include the premiums you paid for Medicare A as a medical expense. Tax forms 2011 irs Medicare B Medicare B is a supplemental medical insurance. Tax forms 2011 irs Premiums you pay for Medicare B are a medical expense. Tax forms 2011 irs Check the information you received from the Social Security Administration to find out your premium. Tax forms 2011 irs Medicare D Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. Tax forms 2011 irs You can include as a medical expense premiums you pay for Medicare D. Tax forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs You can include this cost of continuing participation in the health plan as a medical expense. Tax forms 2011 irs 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 forms 2011 irs You cannot include this cost of continuing participation in that health plan as a medical expense. Tax forms 2011 irs 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 forms 2011 irs , 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 forms 2011 irs Taxes imposed by any governmental unit, such as Medicare taxes, are not insurance premiums. Tax forms 2011 irs Coverage for nondependents. Tax forms 2011 irs   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 forms 2011 irs 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 forms 2011 irs  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 forms 2011 irs 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 forms 2011 irs Laboratory Fees You can include in medical expenses the amounts you pay for laboratory fees that are part of medical care. Tax forms 2011 irs Lactation Expenses See Breast Pumps and Supplies , earlier. Tax forms 2011 irs 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 forms 2011 irs These surfaces must be in poor repair (peeling or cracking) or within the child's reach. Tax forms 2011 irs The cost of repainting the scraped area is not a medical expense. Tax forms 2011 irs If, instead of removing the paint, you cover the area with wallboard or paneling, treat these items as capital expenses. Tax forms 2011 irs See Capital Expenses , earlier. Tax forms 2011 irs Do not include the cost of painting the wallboard as a medical expense. Tax forms 2011 irs Learning Disability See Special Education , later. Tax forms 2011 irs Legal Fees You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. Tax forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs The part of the payment you include is the amount properly allocable to medical care. Tax forms 2011 irs 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 forms 2011 irs You can use a statement from the retirement home to prove the amount properly allocable to medical care. Tax forms 2011 irs The statement must be based either on the home's prior experience or on information from a comparable home. Tax forms 2011 irs Dependents with disabilities. Tax forms 2011 irs   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 forms 2011 irs The payments must be a condition for the institution's future acceptance of your child and must not be refundable. Tax forms 2011 irs Payments for future medical care. Tax forms 2011 irs   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 forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs See Nursing Home , later. Tax forms 2011 irs You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. Tax forms 2011 irs You can include the cost of such lodging while away from home if all of the following requirements are met. Tax forms 2011 irs The lodging is primarily for and essential to medical care. Tax forms 2011 irs 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 forms 2011 irs The lodging is not lavish or extravagant under the circumstances. Tax forms 2011 irs There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Tax forms 2011 irs The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. Tax forms 2011 irs You can include lodging for a person traveling with the person receiving the medical care. Tax forms 2011 irs 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 forms 2011 irs Meals are not included. Tax forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs Chronically ill individual. Tax forms 2011 irs   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 forms 2011 irs 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 forms 2011 irs Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Tax forms 2011 irs He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Tax forms 2011 irs Maintenance and personal care services. Tax forms 2011 irs    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 forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs The amount of qualified long-term care premiums you can include is limited. Tax forms 2011 irs You can include the following as medical expenses on Schedule A (Form 1040). Tax forms 2011 irs Qualified long-term care premiums up to the following amounts. Tax forms 2011 irs Age 40 or under – $360. Tax forms 2011 irs Age 41 to 50 – $680. Tax forms 2011 irs Age 51 to 60 – $1,360. Tax forms 2011 irs Age 61 to 70 – $3,640. Tax forms 2011 irs Age 71 or over – $4,550. Tax forms 2011 irs Unreimbursed expenses for qualified long-term care services. Tax forms 2011 irs Note. Tax forms 2011 irs The limit on premiums is for each person. Tax forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs You cannot include in medical expenses the cost of meals that are not part of inpatient care. Tax forms 2011 irs Also see Weight-Loss Program and Nutritional Supplements , later. Tax forms 2011 irs 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 forms 2011 irs The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent. Tax forms 2011 irs The majority of the time spent at the conference must be spent attending sessions on medical information. Tax forms 2011 irs The cost of meals and lodging while attending the conference is not deductible as a medical expense. Tax forms 2011 irs 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 forms 2011 irs Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. Tax forms 2011 irs A prescribed drug is one that requires a prescription by a doctor for its use by an individual. Tax forms 2011 irs You can also include amounts you pay for insulin. Tax forms 2011 irs Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Tax forms 2011 irs Imported medicines and drugs. Tax forms 2011 irs   If you imported medicines or drugs from other countries, see Medicines and Drugs From Other Countries , under What Expenses Are Not Includible, later. Tax forms 2011 irs 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 forms 2011 irs This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. Tax forms 2011 irs Do not include the cost of meals and lodging if the reason for being in the home is personal. Tax forms 2011 irs You can, however, include in medical expenses the part of the cost that is for medical or nursing care. Tax forms 2011 irs Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. Tax forms 2011 irs The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. Tax forms 2011 irs 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 forms 2011 irs These services can be provided in your home or another care facility. Tax forms 2011 irs Generally, only the amount spent for nursing services is a medical expense. Tax forms 2011 irs 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 forms 2011 irs For example, because of your medical condition you pay a visiting nurse $300 per week for medical and household services. Tax forms 2011 irs She spends 10% of her time doing household services such as washing dishes and laundry. Tax forms 2011 irs You can include only $270 per week as medical expenses. Tax forms 2011 irs The $30 (10% × $300) allocated to household services cannot be included. Tax forms 2011 irs However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Tax forms 2011 irs See Maintenance and personal care services under Long-Term Care, earlier. Tax forms 2011 irs 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 forms 2011 irs See Publication 503. Tax forms 2011 irs You can also include in medical expenses part of the amount you pay for that attendant's meals. Tax forms 2011 irs Divide the food expense among the household members to find the cost of the attendant's food. Tax forms 2011 irs Then divide that cost in the same manner as in the preceding paragraph. Tax forms 2011 irs 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 forms 2011 irs This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. Tax forms 2011 irs Employment taxes. Tax forms 2011 irs   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 forms 2011 irs 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 forms 2011 irs For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. Tax forms 2011 irs Operations You can include in medical expenses amounts you pay for legal operations that are not for unnecessary cosmetic surgery. Tax forms 2011 irs See Cosmetic Surgery under What Expenses Are Not Includible, later. Tax forms 2011 irs Optometrist See Eyeglasses , earlier. Tax forms 2011 irs Organ Donors See Transplants , later. Tax forms 2011 irs Osteopath You can include in medical expenses amounts you pay to an osteopath for medical care. Tax forms 2011 irs 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 forms 2011 irs Physical Examination You can include in medical expenses the amount you pay for an annual physical examination and diagnostic tests by a physician. Tax forms 2011 irs You do not have to be ill at the time of the examination. Tax forms 2011 irs 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 forms 2011 irs Prosthesis See Artificial Limb and Breast Reconstruction Surgery , earlier. Tax forms 2011 irs Psychiatric Care You can include in medical expenses amounts you pay for psychiatric care. Tax forms 2011 irs This includes the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care. Tax forms 2011 irs See Psychoanalysis, next, and Transportation , later. Tax forms 2011 irs Psychoanalysis You can include in medical expenses payments for psychoanalysis. Tax forms 2011 irs However, you cannot include payments for psychoanalysis that is part of required training to be a psychoanalyst. Tax forms 2011 irs Psychologist You can include in medical expenses amounts you pay to a psychologist for medical care. Tax forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs A doctor must recommend that the child attend the school. Tax forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs Also see Vasectomy , later. Tax forms 2011 irs Stop-Smoking Programs You can include in medical expenses amounts you pay for a program to stop smoking. Tax forms 2011 irs 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 forms 2011 irs Surgery See Operations , earlier. Tax forms 2011 irs 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 forms 2011 irs This includes teletypewriter (TTY) and telecommunications device for the deaf (TDD) equipment. Tax forms 2011 irs You can also include the cost of repairing the equipment. Tax forms 2011 irs 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 forms 2011 irs This may be the cost of an adapter that attaches to a regular set. Tax forms 2011 irs 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 forms 2011 irs Therapy You can include in medical expenses amounts you pay for therapy received as medical treatment. Tax forms 2011 irs 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 forms 2011 irs This includes transportation. Tax forms 2011 irs You can include any expenses you pay for the medical care of a donor in connection with the donating of an organ. Tax forms 2011 irs This includes transportation. Tax forms 2011 irs Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Tax forms 2011 irs 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 forms 2011 irs Car expenses. Tax forms 2011 irs   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. Tax forms 2011 irs You cannot include depreciation, insurance, general repair, or maintenance expenses. Tax forms 2011 irs   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 forms 2011 irs    You can also include parking fees and tolls. Tax forms 2011 irs You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate. Tax forms 2011 irs Example. Tax forms 2011 irs In 2013, Bill Jones drove 2,800 miles for medical reasons. Tax forms 2011 irs He spent $500 for gas, $30 for oil, and $100 for tolls and parking. Tax forms 2011 irs He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. Tax forms 2011 irs He figures the actual expenses first. Tax forms 2011 irs He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. Tax forms 2011 irs He then figures the standard mileage amount. Tax forms 2011 irs He multiplies 2,800 miles by 24 cents a mile for a total of $672. Tax forms 2011 irs He then adds the $100 tolls and parking for a total of $772. Tax forms 2011 irs 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 forms 2011 irs Transportation expenses you cannot include. Tax forms 2011 irs    You cannot include in medical expenses the cost of transportation in the following situations. Tax forms 2011 irs Going to and from work, even if your condition requires an unusual means of transportation. Tax forms 2011 irs Travel for purely personal reasons to another city for an operation or other medical care. Tax forms 2011 irs Travel that is merely for the general improvement of one's health. Tax forms 2011 irs The costs of operating a specially equipped car for other than medical reasons. Tax forms 2011 irs 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 forms 2011 irs You may be able to include up to $50 for each night for each person. Tax forms 2011 irs You can include lodging for a person traveling with the person receiving the medical care. Tax forms 2011 irs 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 forms 2011 irs Meals are not included. Tax forms 2011 irs See Lodging , earlier. Tax forms 2011 irs 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 forms 2011 irs However, see Medical Conferences , earlier. Tax forms 2011 irs Tuition Under special circumstances, you can include charges for tuition in medical expenses. Tax forms 2011 irs See Special Education , earlier. Tax forms 2011 irs 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 forms 2011 irs Vasectomy You can include in medical expenses the amount you pay for a vasectomy. Tax forms 2011 irs Vision Correction Surgery See Eye Surgery , earlier. Tax forms 2011 irs 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 forms 2011 irs This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings. Tax forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs See also Weight-Loss Program under What Expenses Are Not Includible, later. Tax forms 2011 irs 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 forms 2011 irs The cost of operating and maintaining the wheelchair is also a medical expense. Tax forms 2011 irs 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 forms 2011 irs X-ray You can include in medical expenses amounts you pay for X-rays for medical reasons. Tax forms 2011 irs What Expenses Are Not Includible? Following is a list of some items that you cannot include in figuring your medical expense deduction. Tax forms 2011 irs The items are listed in alphabetical order. Tax forms 2011 irs 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 forms 2011 irs Also, any expense allowed as a childcare credit cannot be treated as an expense paid for medical care. Tax forms 2011 irs Controlled Substances You cannot include in medical expenses amounts you pay for controlled substances (such as marijuana, laetrile, etc. Tax forms 2011 irs ), even if such substances are legalized by state law. Tax forms 2011 irs Such substances are not legal under federal law and cannot be included in medical expenses. Tax forms 2011 irs Cosmetic Surgery Generally, you cannot include in medical expenses the amount you pay for unnecessary cosmetic surgery. Tax forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs Example. Tax forms 2011 irs An individual undergoes surgery that removes a breast as part of treatment for cancer. Tax forms 2011 irs She pays a surgeon to reconstruct the breast. Tax forms 2011 irs The surgery to reconstruct the breast corrects a deformity directly related to the disease. Tax forms 2011 irs The cost of the surgery is includible in her medical expenses. Tax forms 2011 irs Dancing Lessons You cannot include in medical expenses the cost of dancing lessons, swimming lessons, etc. Tax forms 2011 irs , even if they are recommended by a doctor, if they are only for the improvement of general health. Tax forms 2011 irs 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 forms 2011 irs Electrolysis or Hair Removal See Cosmetic Surgery , earlier. Tax forms 2011 irs 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 forms 2011 irs Funeral Expenses You cannot include in medical expenses amounts you pay for funerals. Tax forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs Hair Transplant See Cosmetic Surgery , earlier. Tax forms 2011 irs 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 forms 2011 irs You cannot include in medical expenses the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. Tax forms 2011 irs 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 forms 2011 irs For more information, see Health Coverage Tax Credit , later. Tax forms 2011 irs Health Savings Accounts You cannot include in medical expenses any payment or distribution for medical expenses out of a health savings account. Tax forms 2011 irs Contributions to health savings accounts are deducted separately. Tax forms 2011 irs See Publication 969. Tax forms 2011 irs Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. Tax forms 2011 irs This is a personal expense that is not deductible. Tax forms 2011 irs However, you may be able to include certain expenses paid to a person providing nursing-type services. Tax forms 2011 irs For more information, see Nursing Services , earlier under What Medical Expenses Are Includible. Tax forms 2011 irs Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Tax forms 2011 irs For more information, see Long-Term Care , earlier under What Medical Expenses Are Includible. Tax forms 2011 irs 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 forms 2011 irs Insurance Premiums See Insurance Premiums under What Medical Expenses Are Includible, earlier. Tax forms 2011 irs Maternity Clothes You cannot include in medical expenses amounts you pay for maternity clothes. Tax forms 2011 irs Medical Savings Account (MSA) You cannot include in medical expenses amounts you contribute to an Archer MSA. Tax forms 2011 irs You cannot include expenses you pay for with a tax-free distribution from your Archer MSA. Tax forms 2011 irs You also cannot use other funds equal to the amount of the distribution and include the expenses. Tax forms 2011 irs For more information on Archer MSAs, see Publication 969. Tax forms 2011 irs 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 forms 2011 irs You can only include the cost of a drug that was imported legally. Tax forms 2011 irs For example, you can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals. Tax forms 2011 irs 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 forms 2011 irs Nonprescription Drugs and Medicines Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Tax forms 2011 irs Example. Tax forms 2011 irs Your doctor recommends that you take aspirin. Tax forms 2011 irs Because aspirin is a drug that does not require a physician's prescription, you cannot include its cost in your medical expenses. Tax forms 2011 irs Nutritional Supplements You cannot include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. Tax forms 2011 irs unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. Tax forms 2011 irs Otherwise, these items are taken to maintain your ordinary good health, and are not for medical care. Tax forms 2011 irs 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 forms 2011 irs For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense. Tax forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs (See Braille Books and Magazines under What Medical Expenses Are Includible, earlier. Tax forms 2011 irs ) Swimming Lessons See Dancing Lessons , earlier. Tax forms 2011 irs Teeth Whitening You cannot include in medical expenses amounts paid to whiten teeth. Tax forms 2011 irs See Cosmetic Surgery , earlier. Tax forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs Also, you cannot include membership dues in a gym, health club, or spa. Tax forms 2011 irs 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 forms 2011 irs See Weight-Loss Program under What Medical Expenses Are Includible, earlier. Tax forms 2011 irs 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 forms 2011 irs 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 forms 2011 irs This includes payments from Medicare. Tax forms 2011 irs 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 forms 2011 irs Example. Tax forms 2011 irs You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. Tax forms 2011 irs The insurance you receive for the hospital and doctors' bills is more than their charges. Tax forms 2011 irs 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 forms 2011 irs Health reimbursement arrange
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Authorized IRS e-file Providers for Individuals

Locate the closest Authorized IRS e-file Providers in your area where you can electronically file your tax return. Simply enter the first 3, 4, or all 5 numbers of your Zip Code in the box below and click the Submit button!

Authorized IRS e-file Provider Locator
 

 



e-file Provider Questions and Answers

 

 


Q. What is an "Authorized IRS e-file Provider"?

A. Tax professionals who are accepted into the electronic filing program are called "Authorized IRS e-file Providers." They are the Electronic Return Originator (ERO) who transmits tax return information to the IRS.

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Q. How does IRS e-file work?

A. You or your tax professional, prepare your tax return. In many cases, the tax professional is also the Electronic Return Originator (ERO) who is authorized to file your return electronically to the IRS. Ask your tax professional to file your return through IRS e-file.

You sign your electronic tax return by either using a Self-Select PIN for e-file for a completely paperless return, or by signing Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return.See " If the return is electronic, how do I sign it?" for more information.

After you sign the return using a Self-Select PIN or Form 8453,the ERO transmits the return to the IRS or to a third-party transmitter who then forwards the entire electronic record to the IRS for processing. Once received at the IRS, the return is automatically checked by computers for errors and missing information. If it cannot be processed, it is sent back to the originating transmitter (usually the ERO) to clarify any necessary information. After correction, the transmitter retransmits the return to the IRS. Within 48 hours of electronically sending your return to IRS, the IRS sends an acknowledgment to the transmitter stating the return is accepted for processing. This is your proof of filing and assurance that the IRS has your return information. The Authorized IRS e-file Provider then sends Form 8453 to the IRS.

If due a refund, you can expect to receive it in approximately three weeks from the acknowledgment date - even faster with Direct Deposit (half the time as when filed on paper). If you owe tax, see "What if I owe Money?" for payment options available this year.

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Q. How will I know that the IRS really has my return?

A. The IRS lets your tax professional know that it has received your return information within 48 hours after electronically sending your return to IRS. If the IRS detects any errors, it sends an error message to the transmitter to correct and retransmit the return to the IRS. Only IRS e-file options offer this advantage.

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Q. If the return is electronic, how do I sign it?

A. The most convenient way for you to sign your electronic return is to use an electronic signature Personal Identification Number (PIN) -- and it's completely paperless!More information on signing your return electronically can be found at Choosing Your Own PIN, or your Tax Preparer can answer any questions you have about electronic signatures. If you do not choose to use one of the electronic signature methods, Self-Select PIN or Practitioner PIN, you must complete and sign the signature document, Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return.

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Q. How accurate is IRS e-file?

A. IRS e-file returns are virtually error-proof with an error rate of less than one percent. IRS e-file greatly reduces the chance that you will get an error letter from the IRS.

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Q. What if I owe money?

A. Your tax professional can file your return electronically any time during the filing season; however, sending the payment for a balance due by April 15 is still your responsibility. You may file electronically as soon as you are ready and will receive a confirmation from the IRS within 48 hours of receipt of your return.

Electronic payment options are convenient, safe and secure methods for paying taxes. You can authorize an electronic funds withdrawal, or use a credit card. Payments can be made 24 hours a day, 7 days a week. All balance due payments, regardless of method of payment, must be authorized or sent to the IRS by April 15 to avoid late payment penalties or interest charges.

Electronic payment options provide an alternative to paying taxes by check or money order and saves you time and we acknowledge receipt of your tax return. If paying by check or money order, you must use Form 1040-V.

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Q. Can I e-file my state return with my Federal return at the same time?

A. Yes. Federal/State e-file, an extension of IRS e-file, is offered in 37 states and the District of Columbia. However, not all Authorized IRS e-file Providers provide this service. Your Authorized IRS e-file Provider can tell you if they participate in the Federal/State e-file program.

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Q. Is there a fee for IRS e-file?

A. The IRS does not charge a fee for electronic filing. Some Authorized IRS e-file Providers (EROs) charge a fee for providing this service to their clients while others may offer it free of charge. However, this fee cannot be based on any figure from the tax return. Fees vary depending upon the tax professional you choose and the specific services you request.

With IRS e-file you can prepare your own return and pay a professional only to transmit it electronically, or you can pay to have your return both prepared and transmitted. Whichever you choose, shop around for a tax professional who offers the services you need at an acceptable cost to you.

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Q. Who offers IRS e-file services?

A. Many tax professionals offer IRS e-file to their clients. To find a tax professional to file your return electronically, use the Authorized IRS e-file Provider Locator at the top of this page, or look in your local telephone directory under "Tax Return Preparation" for an "Authorized IRS e-file Provider" that meets your needs. Also, look for the "Authorized IRS e-file Provider" sign or decal in storefront windows.

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Page Last Reviewed or Updated: 22-Apr-2013

The Tax Forms 2011 Irs

Tax forms 2011 irs 11. Tax forms 2011 irs   Beneficios del Seguro Social y Beneficios Equivalentes de la Jubilación para Empleados Ferroviarios Table of Contents Introduction Useful Items - You may want to see: ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Cómo Declarar los Beneficios¿Cuánto Está Sujeto a Impuestos? Ejemplos Deducciones Relacionadas con los BeneficiosReintegros Superiores a los Beneficios Brutos Introduction Este capítulo explica las reglas del impuesto federal sobre el ingreso para los beneficios del Seguro Social y beneficios equivalentes de la jubilación para empleados ferroviarios de nivel 1. Tax forms 2011 irs Explica los siguientes temas: Cómo determinar si los beneficios están sujetos a impuestos. Tax forms 2011 irs Cómo usar la hoja de trabajo de beneficios del Seguro Social (con ejemplos). Tax forms 2011 irs Cómo declarar los beneficios sujetos a impuestos. Tax forms 2011 irs Cómo tratar reintegros superiores a los beneficios recibidos durante el año. Tax forms 2011 irs Los beneficios del Seguro Social incluyen los beneficios mensuales de jubilación, para el sobreviviente y de incapacidad. Tax forms 2011 irs Éstos no incluyen pagos del Supplemental Security Income (Ingreso de seguridad suplementario o SSI, por sus siglas en inglés), los cuales no están sujetos a impuestos. Tax forms 2011 irs Los beneficios equivalentes de la jubilación de empleados ferroviarios de nivel 1 son la parte de los beneficios de nivel 1 que un empleado ferroviario o beneficiario habría tenido derecho a recibir conforme al sistema del Seguro Social. Tax forms 2011 irs Éstos se conocen habitualmente como el Social Security equivalent benefit (beneficio equivalente al Seguro Social o SSEB, por sus siglas en inglés) de los beneficios de nivel 1. Tax forms 2011 irs Si recibió estos beneficios durante el año 2013, debería haber recibido un Formulario SSA-1099, Social Security Benefit Statement (Declaración de beneficios del Seguro Social), en inglés, o un Formulario RRB-1099, Payments by the Railroad Retirement Board (Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés. Tax forms 2011 irs Estos formularios muestran las cantidades recibidas y reintegradas y los impuestos retenidos durante el año. Tax forms 2011 irs Tal vez reciba más de uno de estos formularios para el mismo año. Tax forms 2011 irs Debe sumar las cantidades que aparezcan en todos los Formularios SSA-1099 y los Formularios RRB-1099 que reciba para el año para determinar las cantidades totales recibidas y reintegradas, y los impuestos retenidos durante ese año. Tax forms 2011 irs Consulte el Appendix (Apéndice) al final de la Publicación 915, Social Security and Equivalent Railroad Retirement Benefits (Beneficios del Seguro Social y beneficios equivalentes de jubilación para empleados ferroviarios), en inglés, para más información. Tax forms 2011 irs Nota: El uso del término “beneficios” en este capítulo corresponde tanto a los beneficios del Seguro Social como a la parte del SSEB de los beneficios de jubilación de empleados ferroviarios de nivel 1. Tax forms 2011 irs Lo que no cubre este capítulo. Tax forms 2011 irs   Este capítulo no cubre las reglas tributarias para los siguientes beneficios de jubilación de empleados ferroviarios: Parte de los beneficios no equivalentes al Seguro Social (NSSEB, por sus siglas en inglés) de los beneficios de nivel 1. Tax forms 2011 irs Beneficios de nivel 2. Tax forms 2011 irs Beneficios dobles adquiridos. Tax forms 2011 irs Beneficios suplementarios de anualidad. Tax forms 2011 irs Para obtener información acerca de estos beneficios, consulte la Publicación 575, Pension and Annuity Income (Ingresos de pensiones y anualidades), en inglés. Tax forms 2011 irs   Este capítulo no cubre las reglas tributarias para los beneficios del Seguro Social declarados en el Formulario SSA-1042S, Social Security Benefit Statement (Declaración de beneficios del Seguro Social), o Formulario RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board (Declaración para destinatarios extranjeros no residentes de: Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés. Tax forms 2011 irs Para información sobre estos beneficios, vea la Publicación 519, U. Tax forms 2011 irs S. Tax forms 2011 irs Tax Guide for Aliens (Guía sobre los impuestos estadounidenses para extranjeros), en inglés, y la Publicación 915, en inglés. Tax forms 2011 irs   Este capítulo tampoco cubre las reglas tributarias sobre los beneficios extranjeros del Seguro Social. Tax forms 2011 irs Estos beneficios están sujetos a impuestos como anualidades, a menos que estén exentos de impuestos estadounidenses o sean tratados como beneficios del Seguro Social estadounidense conforme a un tratado tributario. Tax forms 2011 irs Useful Items - You may want to see: Publicación 505 Tax Withholding and Estimated Tax (Retención del impuesto e impuesto estimado), en inglés 575 Pension and Annuity Income (Ingresos de pensiones y anualidades), en inglés 590 Individual Retirement Arrangements (IRAs) (Arreglos de ahorros para la jubilación (Arreglos IRA)), en inglés 915 Social Security and Equivalent Railroad Retirement Benefits (Beneficios del Seguro Social y beneficios equivalentes de jubilación para empleados ferroviarios), en inglés Formularios (e Instrucciones) 1040-ES Estimated Tax for Individuals (Impuesto estimado para las personas físicas), en inglés SSA-1099 Social Security Benefit Statement (Declaración de beneficios del Seguro Social), en inglés RRB-1099 Payments by the Railroad Retirement Board (Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés W-4V Voluntary Withholding Request (Solicitud de retención voluntaria), en inglés ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Para saber si alguna parte de los beneficios puede estar sujeta a impuestos, compare la cantidad base de su estado civil para efectos de la declaración con el total de: La mitad de los beneficios, más Todos los demás ingresos, incluidos los intereses exentos de impuestos. Tax forms 2011 irs Al hacer esta comparación, no reste de los demás ingresos ninguna de las siguientes exclusiones: Intereses sobre bonos de ahorros estadounidenses calificados; Beneficios por adopción proporcionados por el empleador; Ingresos devengados en el extranjero o vivienda en el extranjero ni Ingresos devengados por residentes bona fide de la Samoa Estadounidense o Puerto Rico. Tax forms 2011 irs Beneficios por hijos. Tax forms 2011 irs   Las reglas en este capítulo corresponden a beneficios recibidos por hijos. Tax forms 2011 irs Vea A quién se le cobran impuestos , más adelante. Tax forms 2011 irs Cómo calcular el ingreso total. Tax forms 2011 irs   Para calcular el total de la mitad de los beneficios más otros ingresos, use la Hoja de Trabajo 11-1 que aparece más adelante en este capítulo. Tax forms 2011 irs Si el total es mayor que la cantidad base, es posible que parte de los beneficios esté sujeta a impuestos. Tax forms 2011 irs    Si es casado y presenta una declaración conjunta para el año 2013, usted y su cónyuge tienen que sumar sus ingresos y beneficios para calcular si alguna parte de la suma de éstos está sujeta a impuestos. Tax forms 2011 irs Aun si su cónyuge no recibió beneficios, tiene que sumar el ingreso de su cónyuge al suyo para calcular si alguna parte de los beneficios está sujeta a impuestos. Tax forms 2011 irs    Si el único ingreso que recibió durante el año 2013 fue del Seguro Social o la parte del SSEB de los beneficios de jubilación para empleados ferroviarios de nivel 1, los beneficios no están, por lo general, sujetos a impuestos y probablemente no tenga que presentar una declaración. Tax forms 2011 irs Si tiene ingresos además de beneficios, tal vez tenga que presentar una declaración aun si ninguna parte de los beneficios está sujeta a impuestos. Tax forms 2011 irs Cantidad base. Tax forms 2011 irs   La cantidad base es: $25,000 si es soltero, cabeza de familia o viudo que reúne los requisitos; $25,000 si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013; $32,000 si es casado que presenta una declaración conjunta o $-0- si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento durante el año 2013. Tax forms 2011 irs Hoja de Trabajo 11-1. Tax forms 2011 irs    Puede usar la Hoja de Trabajo 11-1 para calcular la cantidad de ingresos y compararla con la cantidad base. Tax forms 2011 irs Ésta es una manera rápida de averiguar si alguna parte de sus beneficios está sujeta a impuestos. Tax forms 2011 irs Hoja de Trabajo 11-1. Tax forms 2011 irs Una Manera Rápida de Averiguar si sus Beneficios Podrían Estar Sujetos a Impuestos A. Tax forms 2011 irs Anote la cantidad del recuadro 5 de todos los Formularios SSA-1099 y RRB-1099. Tax forms 2011 irs Incluya la cantidad total de los pagos de beneficios en suma global recibidos en el año 2013, para el año 2013 y años anteriores. Tax forms 2011 irs Si recibió más de un formulario, sume las cantidades del recuadro 5 y anote el total. Tax forms 2011 irs A. Tax forms 2011 irs   Nota: Si la cantidad de la línea A es cero o menos, deténgase aquí; ninguna parte de los beneficios está sujeta a impuestos este año. Tax forms 2011 irs B. Tax forms 2011 irs Anote la mitad de la cantidad de la línea A B. Tax forms 2011 irs   C. Tax forms 2011 irs Anote las pensiones, salarios, intereses, dividendos y otros ingresos sujetos a impuestos C. Tax forms 2011 irs   D. Tax forms 2011 irs Anote todos los ingresos de intereses exentos de impuestos (como intereses de bonos municipales) más toda exclusión de los ingresos (enumerados anteriormente) . Tax forms 2011 irs D. Tax forms 2011 irs   E. Tax forms 2011 irs Sume las líneas B, C y D E. Tax forms 2011 irs   Nota: Compare la cantidad de la línea E con la cantidad base correspondiente a su estado civil para efectos de la declaración. Tax forms 2011 irs Si la cantidad de la línea E es igual o menor que la cantidad base correspondiente a su estado civil, ninguna parte de sus beneficios está sujeta a impuestos este año. Tax forms 2011 irs Si la cantidad de la línea E es mayor que la cantidad base, alguna parte de sus beneficios podría estar sujeta a impuestos. Tax forms 2011 irs Tiene que completar la Hoja de Trabajo 1 de la Publicación 915, en inglés (o la Social Security Benefits Worksheet (Hoja de trabajo para beneficios del Seguro Social) de las instrucciones del formulario para la declaración de impuestos que usted presenta). Tax forms 2011 irs Si ninguna parte de los beneficios está sujeta a impuestos, pero igual tiene que presentar una declaración, vea más adelante Beneficios no sujetos a impuestos , bajo Cómo Declarar los Beneficios. Tax forms 2011 irs Ejemplo. Tax forms 2011 irs Usted y su cónyuge (ambos mayores de 65 años de edad) presentan una declaración conjunta para el año 2013 y ambos recibieron beneficios del Seguro Social durante el año. Tax forms 2011 irs En enero del año 2014, usted recibió un Formulario SSA-1099 que muestra beneficios netos de $7,500 en el recuadro 5. Tax forms 2011 irs Su cónyuge recibió un Formulario SSA-1099 que muestra beneficios netos de $3,500 en el recuadro 5. Tax forms 2011 irs Además, usted recibió una pensión sujeta a impuestos de $22,800 e ingresos de intereses de $500. Tax forms 2011 irs No tuvo ningún ingreso de intereses exentos de impuestos. Tax forms 2011 irs Sus beneficios no están sujetos a impuestos para el año 2013 debido a que su ingreso, según lo calculado en la Hoja de Trabajo 11-1 completada, no es mayor que la cantidad base ($32,000) para una persona casada que presenta una declaración conjunta. Tax forms 2011 irs Aunque ninguna cantidad de sus beneficios está sujeta a impuestos, usted tiene que presentar una declaración para el año 2013 debido a que su ingreso bruto sujeto a impuestos ($23,300) excede de la cantidad mínima requerida para la presentación de la declaración correspondiente a su estado civil para efectos de la declaración. Tax forms 2011 irs Hoja de Trabajo 11-1 completada. Tax forms 2011 irs Una Manera Rápida de Averiguar si sus Beneficios Podrían Estar Sujetos a Impuestos A. Tax forms 2011 irs Anote la cantidad del recuadro 5 de todos los Formularios SSA-1099 y RRB-1099. Tax forms 2011 irs Incluya la cantidad total de los pagos de beneficios en suma global recibidos en el año 2013, para el año 2013 y años anteriores. Tax forms 2011 irs Si recibió más de un formulario, sume las cantidades del recuadro 5 y anote el total. Tax forms 2011 irs A. Tax forms 2011 irs $ 11,000 Nota: Si la cantidad de la línea A es cero o menos, deténgase aquí; ninguna parte de los beneficios está sujeta a impuestos este año. Tax forms 2011 irs B. Tax forms 2011 irs Anote la mitad de la cantidad de la línea A B. Tax forms 2011 irs 5,500 C. Tax forms 2011 irs Anote las pensiones, salarios, intereses, dividendos y otros ingresos sujetos a impuestos C. Tax forms 2011 irs 23,300 D. Tax forms 2011 irs Anote todos los ingresos de intereses exentos de impuestos (como intereses de bonos municipales) más toda exclusión de los ingresos (enumerados anteriormente). Tax forms 2011 irs D. Tax forms 2011 irs -0- E. Tax forms 2011 irs Sume las líneas B, C y D E. Tax forms 2011 irs $28,800 Nota: Compare la cantidad de la línea E con la cantidad base correspondiente a su estado civil para efectos de la declaración. Tax forms 2011 irs Si la cantidad de la línea E es igual o menor que la cantidad base correspondiente a su estado civil, ninguna parte de sus beneficios está sujeta a impuestos este año. Tax forms 2011 irs Si la cantidad de la línea E es mayor que la cantidad base, alguna parte de sus beneficios podría estar sujeta a impuestos. Tax forms 2011 irs Tiene que completar la Hoja de Trabajo 1 de la Publicación 915, en inglés (o la Social Security Benefits Worksheet (Hoja de trabajo para beneficios del Seguro Social) de las instrucciones del formulario para la declaración de impuestos que usted presenta). Tax forms 2011 irs Si ninguna parte de los beneficios está sujeta a impuestos, pero igual tiene que presentar una declaración, vea más adelante Beneficios no sujetos a impuestos , bajo Cómo Declarar los Beneficios. Tax forms 2011 irs A quién se le cobran impuestos. Tax forms 2011 irs   Los beneficios se incluyen en los ingresos sujetos a impuestos (según estén sujetos a impuestos) de la persona que tiene derecho legal a recibirlos. Tax forms 2011 irs Por ejemplo, si usted y su hijo reciben beneficios, pero el cheque de su hijo está a nombre de usted, tiene que usar sólo la parte de los beneficios que le corresponde a usted para ver si alguna parte de los beneficios en su caso está sujeta a impuestos. Tax forms 2011 irs La mitad de la parte correspondiente a su hijo tiene que sumarse a los demás ingresos de su hijo para saber si alguna parte de esos beneficios está sujeta a impuestos para su hijo. Tax forms 2011 irs Reintegro de beneficios. Tax forms 2011 irs   Todo reintegro de beneficios que usted haya hecho durante el año 2013 tiene que restarse de los beneficios brutos que recibió en el año 2013. Tax forms 2011 irs No importa si el reintegro fue por beneficios recibidos en el año 2013 o en un año anterior. Tax forms 2011 irs Si el reintegro fue mayor que los beneficios brutos recibidos en el año 2013, consulte Reintegros Superiores a los Beneficios Brutos , más adelante. Tax forms 2011 irs   Los beneficios brutos aparecen en el recuadro 3 del Formulario SSA-1099 o RRB-1099. Tax forms 2011 irs Los reintegros aparecen en el recuadro 4. Tax forms 2011 irs La cantidad del recuadro 5 muestra los beneficios netos del año 2013 (recuadro 3 menos recuadro 4). Tax forms 2011 irs Use la cantidad del recuadro 5 para calcular si alguna parte de sus beneficios está sujeta a impuestos. Tax forms 2011 irs Retención de impuestos e impuesto estimado. Tax forms 2011 irs   Puede optar por que se haga la retención del impuesto federal sobre el ingreso de sus beneficios del Seguro Social y/o de la parte del SSEB de sus beneficios de jubilación para empleados ferroviarios de nivel 1. Tax forms 2011 irs Si opta por hacerlo, tiene que completar un Formulario W-4V. Tax forms 2011 irs   Si opta por no hacer la retención del impuesto sobre el ingreso, tal vez tenga que solicitar la retención adicional de otros ingresos o pagar un impuesto estimado durante el año. Tax forms 2011 irs Para más detalles, consulte la Publicación 505 o las instrucciones para el Formulario 1040-ES, ambas en inglés. Tax forms 2011 irs Cómo Declarar los Beneficios Si parte de sus beneficios está sujeta a impuestos, tiene que usar el Formulario 1040 o el Formulario 1040A. Tax forms 2011 irs No puede usar el Formulario 1040EZ. Tax forms 2011 irs Cómo hacer la declaración en el Formulario 1040. Tax forms 2011 irs   Declare los beneficios netos (la cantidad total del recuadro 5 de todos los Formularios SSA-1099 y de los Formularios RRB-1099) en la línea 20a y la parte sujeta a impuestos en la línea 20b. Tax forms 2011 irs Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a. Tax forms 2011 irs Cómo hacer la declaración en el Formulario 1040A. Tax forms 2011 irs   Declare los beneficios netos (la cantidad total del recuadro 5 de todos los Formularios SSA-1099 y de los Formularios RRB-1099) en la línea 14a y la parte sujeta a impuestos en la línea 14b. Tax forms 2011 irs Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 14a. Tax forms 2011 irs Beneficios no sujetos a impuestos. Tax forms 2011 irs   Si presenta el Formulario 1040EZ, no declare beneficios en su declaración de impuestos. Tax forms 2011 irs Si presenta el Formulario 1040 o Formulario 1040A, declare sus beneficios netos (la cantidad total del recuadro 5 de todos sus Formularios SSA-1099 y Formularios RRB-1099) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Tax forms 2011 irs Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Tax forms 2011 irs Si es casado que presenta la declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Tax forms 2011 irs ¿Cuánto Está Sujeto a Impuestos? Si parte de sus beneficios está sujeta a impuestos, dicha cantidad depende de la cantidad total de los beneficios y otros ingresos. Tax forms 2011 irs Normalmente, cuanto más alta sea esa cantidad total, mayor es la parte sujeta a impuestos de los beneficios. Tax forms 2011 irs Máxima parte sujeta a impuestos. Tax forms 2011 irs   Por lo general, hasta el 50% de los beneficios están sujetos a impuestos. Tax forms 2011 irs Sin embargo, hasta el 85% de los beneficios pueden estar sujetos a impuestos si en su caso se da alguna de las siguientes situaciones: El total de la mitad de los beneficios más todos los demás ingresos es mayor de $34,000 ($44,000 si es casado que presenta una declaración conjunta). Tax forms 2011 irs Es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento durante el año 2013. Tax forms 2011 irs Qué hoja de trabajo debe usar. Tax forms 2011 irs   En las instrucciones del Formulario 1040 o del Formulario 1040A hay una hoja de trabajo para calcular los beneficios sujetos a impuestos. Tax forms 2011 irs Puede usar esa hoja de trabajo o la Hoja de Trabajo 1 de la Publicación 915, en inglés, a menos que alguna de las siguientes situaciones corresponda a su caso: Hizo aportaciones a un arreglo de ahorros para la jubilación (IRA, por sus siglas en inglés) tradicional y usted o su cónyuge está cubierto por un plan de jubilación del trabajo. Tax forms 2011 irs En esta situación, usted tiene que usar las hojas de trabajo especiales del Appendix (Apéndice) B de la Publicación 590, en inglés, para calcular la deducción por un arreglo IRA y los beneficios sujetos a impuestos. Tax forms 2011 irs La situación (1) no le corresponde y usted declara una exclusión por intereses sobre los bonos de ahorros estadounidenses calificados (Formulario 8815), beneficios por adopción (Formulario 8839), ingresos devengados en el extranjero o vivienda en el extranjero (Formulario 2555 o Formulario 2555-EZ), o ingresos devengados en la Samoa Estadounidense (Formulario 4563) o Puerto Rico declarados por residentes bona fide. Tax forms 2011 irs En esta situación, se tiene que usar la Hoja de Trabajo 1 de la Publicación 915, en inglés, para calcular los beneficios sujetos a impuestos. Tax forms 2011 irs Recibió un pago de suma global por un año anterior. Tax forms 2011 irs En esta situación, complete además la Hoja de Trabajo 2 ó 3 y la Hoja de Trabajo 4 de la Publicación 915, en inglés. Tax forms 2011 irs Consulte Elección de suma global , tema que aparece a continuación. Tax forms 2011 irs Elección de suma global. Tax forms 2011 irs   Tiene que incluir la parte sujeta a impuestos de un pago de suma global (retroactivo) de beneficios recibidos en el año 2013 en los ingresos del año 2013, aun si el pago incluye beneficios de un año anterior. Tax forms 2011 irs    Este pago global de beneficios no debe confundirse con el pago global de beneficios por fallecimiento que la SSA y la RRB pagan a muchos de sus beneficiarios. Tax forms 2011 irs Ninguna parte del pago global de beneficios por fallecimiento está sujeta a impuestos. Tax forms 2011 irs   Generalmente, se usa el ingreso del año 2013 para calcular la parte sujeta a impuestos del total de beneficios recibidos en el año 2013. Tax forms 2011 irs Sin embargo, tal vez pueda calcular la parte sujeta a impuestos de un pago de suma global de un año anterior por separado, mediante el uso del ingreso del año anterior. Tax forms 2011 irs Puede optar por este método si eso reduce los beneficios sujetos a impuestos. Tax forms 2011 irs Cómo elegir su opción. Tax forms 2011 irs   Si recibió un pago global de beneficios en el año 2013 que incluya beneficios de uno o más años anteriores, siga las instrucciones de la Publicación 915 bajo Lump-Sum Election (Elección de suma global) para saber si dicha elección reducirá sus beneficios sujetos a impuestos. Tax forms 2011 irs Ese análisis también explica cómo elegir la opción que le sea de mayor beneficio. Tax forms 2011 irs    Debido a que los beneficios sujetos a impuestos de ese año anterior se incluyen en el ingreso del año 2013, no es necesario realizar ningún ajuste en la declaración del año anterior. Tax forms 2011 irs No presente una declaración enmendada del año anterior. Tax forms 2011 irs Ejemplos Los siguientes son algunos ejemplos que puede usar como guía para calcular la parte sujeta a impuestos de sus beneficios. Tax forms 2011 irs Ejemplo 1. Tax forms 2011 irs Jorge Blanco es soltero y presenta el Formulario 1040 para el año 2013. Tax forms 2011 irs Jorge recibió los siguientes ingresos en el año 2013: Pensión íntegramente sujeta a impuestos $18,600 Salario de trabajo a tiempo parcial 9,400 Ingreso de intereses sujeto a impuestos 990 Total $28,990 Además, Jorge recibió beneficios del Seguro Social durante el año 2013. Tax forms 2011 irs El Formulario SSA-1099 que recibió en enero del año 2014 muestra $5,980 en el recuadro 5. Tax forms 2011 irs Para calcular sus beneficios sujetos a impuestos, Jorge completa la hoja de trabajo que aparece aquí. Tax forms 2011 irs Hoja de Trabajo 1 completada. Tax forms 2011 irs Cómo Calcular los Beneficios Sujetos a Impuestos 1. Tax forms 2011 irs Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. Tax forms 2011 irs Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Tax forms 2011 irs $5,980 2. Tax forms 2011 irs Anote la mitad de la línea 1. Tax forms 2011 irs 2,990 3. Tax forms 2011 irs Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b, 17 a 19 y 21. Tax forms 2011 irs     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 28,990 4. Tax forms 2011 irs Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. Tax forms 2011 irs -0- 5. Tax forms 2011 irs Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico . Tax forms 2011 irs . Tax forms 2011 irs -0- 6. Tax forms 2011 irs Sume las líneas 2, 3, 4 y 5 31,980 7. Tax forms 2011 irs Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040 y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. Tax forms 2011 irs     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. Tax forms 2011 irs -0- 8. Tax forms 2011 irs ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. Tax forms 2011 irs Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. Tax forms 2011 irs Anote -0- en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Tax forms 2011 irs   Sí. Tax forms 2011 irs Reste la línea 7 de la línea 6 31,980 9. Tax forms 2011 irs Si es: Casado que presenta una declaración conjunta, anote $32,000. Tax forms 2011 irs Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. Tax forms 2011 irs 25,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. Tax forms 2011 irs 85) y anote el resultado en la línea 17. Tax forms 2011 irs Luego, pase a la línea 18. Tax forms 2011 irs   10. Tax forms 2011 irs ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. Tax forms 2011 irs Ninguna parte de los beneficios está sujeta a impuestos. Tax forms 2011 irs Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Tax forms 2011 irs Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. Tax forms 2011 irs     Sí. Tax forms 2011 irs Reste la línea 9 de la línea 8 6,980 11. Tax forms 2011 irs Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. Tax forms 2011 irs 9,000 12. Tax forms 2011 irs Reste la línea 11 de la línea 10. Tax forms 2011 irs Si el resultado es cero o menos, anote “-0-”. Tax forms 2011 irs -0- 13. Tax forms 2011 irs De las líneas 10 y 11, anote la que sea menor 6,980 14. Tax forms 2011 irs Anote la mitad de la línea 13. Tax forms 2011 irs 3,490 15. Tax forms 2011 irs De las líneas 2 y 14, anote la que sea menor 2,990 16. Tax forms 2011 irs Multiplique la línea 12 por 85% (0. Tax forms 2011 irs 85). Tax forms 2011 irs Si la línea 12 es cero, anote “-0-”. Tax forms 2011 irs -0- 17. Tax forms 2011 irs Sume las líneas 15 y 16. Tax forms 2011 irs 2,990 18. Tax forms 2011 irs Multiplique la línea 1 por 85% (0. Tax forms 2011 irs 85). Tax forms 2011 irs 5,083 19. Tax forms 2011 irs Beneficios sujetos a impuestos. Tax forms 2011 irs De las líneas 17 y 18, anote la que sea menor. Tax forms 2011 irs Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. Tax forms 2011 irs $2,990       La cantidad de la línea 19 de la hoja de trabajo de Jorge muestra que $2,990 de sus beneficios del Seguro Social están sujetos a impuestos. Tax forms 2011 irs En la línea 20a de su Formulario 1040, Jorge anota sus beneficios netos de $5,980. Tax forms 2011 irs En la línea 20b, anota beneficios sujetos a impuestos de $2,990. Tax forms 2011 irs   Ejemplo 2. Tax forms 2011 irs Raimundo y Alicia García presentan una declaración conjunta en el Formulario 1040A para el año 2013. Tax forms 2011 irs Raimundo está jubilado y recibió una pensión íntegramente sujeta a impuestos de $15,500. Tax forms 2011 irs Además, recibió beneficios del Seguro Social y su Formulario SSA-1099 para el año 2013 muestra beneficios netos de $5,600 en el recuadro 5. Tax forms 2011 irs Alicia trabajó durante el año y tuvo un salario de $14,000. Tax forms 2011 irs Ella efectuó un pago deducible a su arreglo IRA de $1,000. Tax forms 2011 irs Raimundo y Alicia tienen dos cuentas de ahorros con un total de $250 de ingresos de intereses sujetos a impuestos. Tax forms 2011 irs Ellos completan la Hoja de Trabajo 1, anotando $29,750 ($15,500 + $14,000 + $250) en la línea 3. Tax forms 2011 irs Ellos descubren que ninguna parte de los beneficios del Seguro Social de Raimundo está sujeta a impuestos. Tax forms 2011 irs En el Formulario 1040A, anotan $5,600 en la línea 14a y “-0-” en la línea 14b. Tax forms 2011 irs Hoja de Trabajo 1 completada. Tax forms 2011 irs Cómo Calcular los Beneficios Sujetos a Impuestos 1. Tax forms 2011 irs Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. Tax forms 2011 irs Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Tax forms 2011 irs $5,600 2. Tax forms 2011 irs Anote la mitad de la línea 1. Tax forms 2011 irs 2,800 3. Tax forms 2011 irs Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b,17 a 19 y 21. Tax forms 2011 irs     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 29,750 4. Tax forms 2011 irs Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. Tax forms 2011 irs -0- 5. Tax forms 2011 irs Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico -0- 6. Tax forms 2011 irs Sume las líneas 2, 3, 4 y 5 32,550 7. Tax forms 2011 irs Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040 y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. Tax forms 2011 irs     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. Tax forms 2011 irs 1,000 8. Tax forms 2011 irs ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. Tax forms 2011 irs Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. Tax forms 2011 irs Anote -0- en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Tax forms 2011 irs   Sí. Tax forms 2011 irs Reste la línea 7 de la línea 6 31,550 9. Tax forms 2011 irs Si es: Casado que presenta una declaración conjunta, anote $32,000. Tax forms 2011 irs Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. Tax forms 2011 irs 32,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. Tax forms 2011 irs 85) y anote el resultado en la línea 17. Tax forms 2011 irs Luego, pase a la línea 18. Tax forms 2011 irs   10. Tax forms 2011 irs ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. Tax forms 2011 irs Ninguna parte de los beneficios está sujeta a impuestos. Tax forms 2011 irs Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Tax forms 2011 irs Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. Tax forms 2011 irs     Sí. Tax forms 2011 irs Reste la línea 9 de la línea 8   11. Tax forms 2011 irs Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. Tax forms 2011 irs   12. Tax forms 2011 irs Reste la línea 11 de la línea 10. Tax forms 2011 irs Si el resultado es cero o menos, anote “-0-”. Tax forms 2011 irs   13. Tax forms 2011 irs De las líneas 10 y 11, anote la que sea menor   14. Tax forms 2011 irs Anote la mitad de la línea 13. Tax forms 2011 irs   15. Tax forms 2011 irs De las líneas 2 y 14, anote la que sea menor   16. Tax forms 2011 irs Multiplique la línea 12 por 85% (0. Tax forms 2011 irs 85). Tax forms 2011 irs Si la línea 12 es cero, anote “-0-”. Tax forms 2011 irs   17. Tax forms 2011 irs Sume las líneas 15 y 16. Tax forms 2011 irs   18. Tax forms 2011 irs Multiplique la línea 1 por 85% (0. Tax forms 2011 irs 85). Tax forms 2011 irs   19. Tax forms 2011 irs Beneficios sujetos a impuestos. Tax forms 2011 irs De las líneas 17 y 18, anote la que sea menor. Tax forms 2011 irs Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. Tax forms 2011 irs   Ejemplo 3. Tax forms 2011 irs José y Beatriz Pérez presentan una declaración conjunta en el Formulario 1040 del año 2013. Tax forms 2011 irs José es empleado ferroviario jubilado y en el año 2013 recibió la parte de beneficios equivalentes del Seguro Social (SSEB, por sus siglas en inglés) de los beneficios de jubilación para empleados ferroviarios de nivel 1. Tax forms 2011 irs El Formulario RRB-1099 de José muestra $10,000 en el recuadro 5. Tax forms 2011 irs Beatriz es funcionaria del gobierno jubilada y recibe una pensión íntegramente sujeta a impuestos de $38,000. Tax forms 2011 irs Ellos tuvieron $2,300 de ingresos de intereses sujetos a impuestos más $200 de intereses sobre bonos de ahorros estadounidenses calificados. Tax forms 2011 irs Los intereses sobre bonos de ahorros cumplieron las condiciones de la exclusión. Tax forms 2011 irs Calculan sus beneficios sujetos a impuestos completando la Hoja de Trabajo 1. Tax forms 2011 irs Ya que han recibido intereses sobre bonos de ahorros estadounidenses calificados, siguen las instrucciones en la primera parte de la hoja de trabajo y, en la línea 3 de la misma, anotan la cantidad de la línea 2 del Anexo B (Formulario 1040A o del Formulario 1040) en vez de anotar la cantidad de la línea 8a del Formulario 1040. Tax forms 2011 irs En la línea 3 de la hoja de trabajo, anotan $40,500 ($38,000 + $2,500). Tax forms 2011 irs Hoja de Trabajo 1 completada. Tax forms 2011 irs Cómo Calcular los Beneficios Sujetos a Impuestos Tenga en cuenta los siguientes puntos antes de completar esta hoja de trabajo: • Si es casado que presenta una declaración por separado y no vivió con su cónyuge durante todo el año 2013, anote “D” a la derecha de la palabra “benefits” (beneficios) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Tax forms 2011 irs • No utilice esta hoja de trabajo si reintegró beneficios en el año 2013 y el total de estos reintegros (el recuadro 4 de los Formularios SSA-1099 y RRB-1099) era mayor que los beneficios brutos que recibió para el año 2013 (el recuadro 3 de los Formularios SSA-1099 y RRB-1099). Tax forms 2011 irs Ninguna parte de los beneficios está sujeta a impuestos para el año 2013. Tax forms 2011 irs Para información adicional, vea Reintegros Superiores a los Beneficios Brutos . Tax forms 2011 irs • Si presenta el Formulario 8815, Exclusion of Interest From Series EE and I U. Tax forms 2011 irs S. Tax forms 2011 irs Savings Bonds Issued After 1989 (Exclusión de los intereses provenientes de los bonos de ahorros estadounidenses calificados de las series EE e I emitidos después de 1989), no anote en la línea 3 de esta hoja de trabajo la cantidad de la línea 8a del Formulario 1040 o de la línea 3 del Formulario 1040A. Tax forms 2011 irs En lugar de ello, anote la cantidad de la línea 2 del Anexo B del Formulario 1040A o Formulario 1040. Tax forms 2011 irs       1. Tax forms 2011 irs Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. Tax forms 2011 irs Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Tax forms 2011 irs $10,000 2. Tax forms 2011 irs Anote la mitad de la línea 1. Tax forms 2011 irs 5,000 3. Tax forms 2011 irs Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b, 17 a 19 y 21. Tax forms 2011 irs     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 40,500 4. Tax forms 2011 irs Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. Tax forms 2011 irs -0- 5. Tax forms 2011 irs Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico . Tax forms 2011 irs . Tax forms 2011 irs -0- 6. Tax forms 2011 irs Sume las líneas 2, 3, 4 y 5 45,500 7. Tax forms 2011 irs Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040, y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. Tax forms 2011 irs     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. Tax forms 2011 irs -0- 8. Tax forms 2011 irs ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. Tax forms 2011 irs Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. Tax forms 2011 irs Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Tax forms 2011 irs   Sí. Tax forms 2011 irs Reste la línea 7 de la línea 6 45,500 9. Tax forms 2011 irs Si es: Casado que presenta una declaración conjunta, anote $32,000. Tax forms 2011 irs Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. Tax forms 2011 irs 32,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. Tax forms 2011 irs 85) y anote el resultado en la línea 17. Tax forms 2011 irs Luego, pase a la línea 18. Tax forms 2011 irs   10. Tax forms 2011 irs ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. Tax forms 2011 irs Ninguna parte de los beneficios está sujeta a impuestos. Tax forms 2011 irs Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Tax forms 2011 irs Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. Tax forms 2011 irs     Sí. Tax forms 2011 irs Reste la línea 9 de la línea 8 13,500 11. Tax forms 2011 irs Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. Tax forms 2011 irs 12,000 12. Tax forms 2011 irs Reste la línea 11 de la línea 10. Tax forms 2011 irs Si el resultado es cero o menos, anote “-0-”. Tax forms 2011 irs 1,500 13. Tax forms 2011 irs De las líneas 10 y 11, anote la que sea menor 12,000 14. Tax forms 2011 irs Anote la mitad de la línea 13. Tax forms 2011 irs 6,000 15. Tax forms 2011 irs De las líneas 2 y 14, anote la que sea menor 5,000 16. Tax forms 2011 irs Multiplique la línea 12 por 85% (0. Tax forms 2011 irs 85). Tax forms 2011 irs Si la línea 12 es cero, anote “-0-”. Tax forms 2011 irs 1,275 17. Tax forms 2011 irs Sume las líneas 15 y 16. Tax forms 2011 irs 6,275 18. Tax forms 2011 irs Multiplique la línea 1 por 85% (0. Tax forms 2011 irs 85). Tax forms 2011 irs 8,500 19. Tax forms 2011 irs Beneficios sujetos a impuestos. Tax forms 2011 irs De las líneas 17 y 18, anote la que sea menor. Tax forms 2011 irs Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. Tax forms 2011 irs $6,275 Más del 50% de los beneficios netos de José están sujetos a impuestos debido a que el ingreso de la línea 8 de la hoja de trabajo ($45,500) es mayor que $44,000. Tax forms 2011 irs José y Beatriz anotan $10,000 en la línea 20a del Formulario 1040 y $6,275 en la línea 20b del Formulario 1040. Tax forms 2011 irs Deducciones Relacionadas con los Beneficios Tal vez tenga derecho a deducir ciertas cantidades relacionadas con los beneficios que reciba. Tax forms 2011 irs Pagos por incapacidad. Tax forms 2011 irs   Tal vez haya recibido pagos por incapacidad de su empleador o de una compañía de seguros que usted incluyó como ingresos en la declaración de impuestos de algún año anterior. Tax forms 2011 irs Si recibió un pago de suma global de la SSA o de la RRB, y tuvo que reintegrar al empleador o compañía de seguros los pagos por incapacidad, puede declarar una deducción detallada por la parte de los pagos que incluyó en los ingresos brutos de ese año anterior. Tax forms 2011 irs Si la cantidad que reintegra es más de $3,000, tal vez pueda reclamar un crédito tributario en su lugar. Tax forms 2011 irs Declare la deducción o crédito de la misma manera que se explica bajo Reintegros Superiores a los Beneficios Brutos , más adelante. Tax forms 2011 irs Gastos por asuntos legales. Tax forms 2011 irs   Normalmente se pueden deducir gastos por asuntos legales pagados, o en los que haya incurrido, para producir o cobrar ingresos sujetos a impuestos o relacionados con la determinación, el cobro o el reembolso de algún impuesto. Tax forms 2011 irs   Los gastos por asuntos legales por el cobro de la parte sujeta a impuestos de sus beneficios son deducibles como una deducción miscelánea detallada en la línea 23 del Anexo A (Formulario 1040). Tax forms 2011 irs Reintegros Superiores a los Beneficios Brutos En algunas situaciones, el Formulario SSA-1099 o el Formulario RRB-1099 mostrará que el total de los beneficios reintegrados (recuadro 4) es superior a los beneficios brutos (recuadro 3) recibidos. Tax forms 2011 irs Si esto ocurre, los beneficios netos del recuadro 5 serán una cifra negativa (una cifra entre paréntesis) y ninguna parte de los beneficios estará sujeta a impuestos. Tax forms 2011 irs No use una hoja de trabajo en este caso. Tax forms 2011 irs Si recibe más de un formulario, una cifra negativa en el recuadro 5 de un formulario compensa una cifra positiva en el recuadro 5 de otro formulario para ese mismo año. Tax forms 2011 irs Si tiene alguna duda acerca de esta cifra negativa, comuníquese con la oficina local de la SSA o la oficina regional de la RRB. Tax forms 2011 irs Declaración conjunta. Tax forms 2011 irs   Si usted y su cónyuge presentan una declaración conjunta y su Formulario SSA-1099 o RRB-1099 tiene una cifra negativa en el recuadro 5, pero la de su cónyuge no, reste la cantidad del recuadro 5 de su formulario de la cantidad del recuadro 5 del formulario de su cónyuge. Tax forms 2011 irs Esto se hace para obtener los beneficios netos al calcular si está sujeta a impuestos la suma de sus beneficios y los de su cónyuge. Tax forms 2011 irs Ejemplo. Tax forms 2011 irs Juan y María presentan una declaración conjunta para el año 2013. Tax forms 2011 irs Juan recibió el Formulario SSA-1099 que muestra $3,000 en el recuadro 5. Tax forms 2011 irs María también recibió el Formulario SSA-1099 y la cantidad en el recuadro 5 fue ($500). Tax forms 2011 irs Juan y María anotarán $2,500 ($3,000 menos $500) en concepto de beneficios netos al calcular si alguna parte de la suma de sus beneficios está sujeta a impuestos. Tax forms 2011 irs Reintegro de beneficios recibidos en un año anterior. Tax forms 2011 irs   Si la cantidad total que aparece en el recuadro 5 de todos los Formularios SSA-1099 y RRB-1099 es una cifra negativa, puede declarar una deducción detallada por la parte de esta cifra negativa que representa los beneficios que usted incluyó en el ingreso bruto de un año anterior. Tax forms 2011 irs Deducción de $3,000 o menos. Tax forms 2011 irs   Si esta deducción es $3,000 o menos, está sujeta al límite del 2% del ingreso bruto ajustado que corresponde a ciertas deducciones misceláneas detalladas. Tax forms 2011 irs Reclámela en la línea 23 del Anexo A (Formulario 1040). Tax forms 2011 irs Deducción de más de $3,000. Tax forms 2011 irs    Si esta deducción es superior a $3,000, usted debe calcular el impuesto de dos maneras: Calcule el impuesto para el año 2013 con la deducción detallada incluida en la línea 28 del Anexo A. Tax forms 2011 irs Calcule el impuesto para el año 2013 en los pasos siguientes: Calcule el impuesto sin la deducción detallada incluida en la línea 28 del Anexo A. Tax forms 2011 irs Para cada año después de 1983 para el cual una parte de la cifra negativa representa un reintegro de beneficios, vuelva a calcular los beneficios sujetos a impuestos como si el total de éstos para el año hubiera sido reducido por aquella parte de la cifra negativa. Tax forms 2011 irs Luego, vuelva a calcular el impuesto para ese año. Tax forms 2011 irs Reste el total de las cantidades de impuestos recalculadas en el apartado (b) del total de las cantidades de impuestos reales. Tax forms 2011 irs Reste el resultado del apartado (c) del resultado del apartado (a). Tax forms 2011 irs Compare el impuesto calculado con los métodos (1) y (2). Tax forms 2011 irs Su impuesto para el año 2013 es la menor de las dos cantidades. Tax forms 2011 irs Si el método (1) genera menos impuestos, declare la deducción detallada en la línea 28 del Anexo A (Formulario 1040). Tax forms 2011 irs Si el método (2) genera menos impuestos, tome un crédito por la cantidad del paso 2(c), indicado anteriormente, en la línea 71 del Formulario 1040. Tax forms 2011 irs Marque el recuadro d y escriba “ I. Tax forms 2011 irs R. Tax forms 2011 irs C. Tax forms 2011 irs 1341 ” en el espacio al lado de ese recuadro. Tax forms 2011 irs Si ambos métodos generan el mismo impuesto, deduzca el reintegro de la línea 28 del Anexo A (Formulario 1040). Tax forms 2011 irs Prev  Up  Next   Home   More Online Publications