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Turbotax 1040x 2012

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Turbotax 1040x 2012

Turbotax 1040x 2012 Publication 502 - Main Content Table of Contents What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. Turbotax 1040x 2012 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. Turbotax 1040x 2012 These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. Turbotax 1040x 2012 They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. Turbotax 1040x 2012 Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Turbotax 1040x 2012 They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. Turbotax 1040x 2012 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. Turbotax 1040x 2012 (But see Decedent under Whose Medical Expenses Can You Include, for an exception. Turbotax 1040x 2012 ) If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Turbotax 1040x 2012 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. Turbotax 1040x 2012 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. Turbotax 1040x 2012 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. Turbotax 1040x 2012 S. Turbotax 1040x 2012 Individual Income Tax Return, for the year in which you overlooked the expense. Turbotax 1040x 2012 Do not claim the expense on this year's return. Turbotax 1040x 2012 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. Turbotax 1040x 2012 You cannot include medical expenses that were paid by insurance companies or other sources. Turbotax 1040x 2012 This is true whether the payments were made directly to you, to the patient, or to the provider of the medical services. Turbotax 1040x 2012 Separate returns. Turbotax 1040x 2012   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. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Community property states. Turbotax 1040x 2012   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. Turbotax 1040x 2012 Generally, each of you should include half the expenses. Turbotax 1040x 2012 If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. Turbotax 1040x 2012 If you live in a community property state and are not filing a joint return, see Publication 555, Community Property. Turbotax 1040x 2012 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. Turbotax 1040x 2012 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. Turbotax 1040x 2012 5% of your AGI. Turbotax 1040x 2012 Example. Turbotax 1040x 2012 You are unmarried and were born after January 2, 1949, and your AGI is $40,000, 10% of which is $4,000. Turbotax 1040x 2012 You paid medical expenses of $2,500. Turbotax 1040x 2012 You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. Turbotax 1040x 2012 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. Turbotax 1040x 2012 There are different rules for decedents and for individuals who are the subject of multiple support agreements. Turbotax 1040x 2012 See Support claimed under a multiple support agreement , later under Qualifying Relative. Turbotax 1040x 2012 Spouse You can include medical expenses you paid for your spouse. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Example 1. Turbotax 1040x 2012 Mary received medical treatment before she married Bill. Turbotax 1040x 2012 Bill paid for the treatment after they married. Turbotax 1040x 2012 Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. Turbotax 1040x 2012 If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. Turbotax 1040x 2012 Mary would include the amounts she paid during the year in her separate return. Turbotax 1040x 2012 If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. Turbotax 1040x 2012 Example 2. Turbotax 1040x 2012 This year, John paid medical expenses for his wife Louise, who died last year. Turbotax 1040x 2012 John married Belle this year and they file a joint return. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Dependent You can include medical expenses you paid for your dependent. Turbotax 1040x 2012 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. Turbotax 1040x 2012 A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. Turbotax 1040x 2012 The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 citizen or national or a resident of the United States, Canada, or Mexico. Turbotax 1040x 2012 If your qualifying child was adopted, see Exception for adopted child , later. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Exception for adopted child. Turbotax 1040x 2012   If you are a U. Turbotax 1040x 2012 S. Turbotax 1040x 2012 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. Turbotax 1040x 2012 S. Turbotax 1040x 2012 citizen or national, or a resident of the United States, Canada, or Mexico. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Adopted child. Turbotax 1040x 2012   A legally adopted child is treated as your own child. Turbotax 1040x 2012 This child includes a child lawfully placed with you for legal adoption. Turbotax 1040x 2012   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. Turbotax 1040x 2012   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. Turbotax 1040x 2012   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. Turbotax 1040x 2012    You may be able to take a credit for other expenses related to an adoption. Turbotax 1040x 2012 See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Turbotax 1040x 2012 Child of divorced or separated parents. Turbotax 1040x 2012   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. Turbotax 1040x 2012 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. Turbotax 1040x 2012 This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). Turbotax 1040x 2012 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. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Support claimed under a multiple support agreement. Turbotax 1040x 2012   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. Turbotax 1040x 2012 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. Turbotax 1040x 2012   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. Turbotax 1040x 2012 However, you can include the entire unreimbursed amount you paid for medical expenses. Turbotax 1040x 2012 Example. Turbotax 1040x 2012 You and your three brothers each provide one-fourth of your mother's total support. Turbotax 1040x 2012 Under a multiple support agreement, you treat your mother as your dependent. Turbotax 1040x 2012 You paid all of her medical expenses. Turbotax 1040x 2012 Your brothers repaid you for three-fourths of these expenses. Turbotax 1040x 2012 In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. Turbotax 1040x 2012 Your brothers cannot include any part of the expenses. Turbotax 1040x 2012 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. Turbotax 1040x 2012 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. Turbotax 1040x 2012 This includes expenses for the decedent's spouse and dependents as well as for the decedent. Turbotax 1040x 2012 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. Turbotax 1040x 2012 The expenses must be paid within the 1-year period beginning with the day after the date of death. Turbotax 1040x 2012 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. Turbotax 1040x 2012 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. Turbotax 1040x 2012 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. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Example. Turbotax 1040x 2012 John properly filed his 2012 income tax return. Turbotax 1040x 2012 He died in 2013 with unpaid medical expenses of $1,500 from 2012 and $1,800 in 2013. Turbotax 1040x 2012 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. Turbotax 1040x 2012 The $1,800 of medical expenses from 2013 can be included on the decedent's final return for 2013. Turbotax 1040x 2012 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. Turbotax 1040x 2012 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. Turbotax 1040x 2012 What Medical Expenses Are Includible? Following is a list of items that you can include in figuring your medical expense deduction. Turbotax 1040x 2012 The items are listed in alphabetical order. Turbotax 1040x 2012 This list does not include all possible medical expenses. Turbotax 1040x 2012 To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. Turbotax 1040x 2012 Abortion You can include in medical expenses the amount you pay for a legal abortion. Turbotax 1040x 2012 Acupuncture You can include in medical expenses the amount you pay for acupuncture. Turbotax 1040x 2012 Alcoholism You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for alcohol addiction. Turbotax 1040x 2012 This includes meals and lodging provided by the center during treatment. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Ambulance You can include in medical expenses amounts you pay for ambulance service. Turbotax 1040x 2012 Annual Physical Examination See Physical Examination , later. Turbotax 1040x 2012 Artificial Limb You can include in medical expenses the amount you pay for an artificial limb. Turbotax 1040x 2012 Artificial Teeth You can include in medical expenses the amount you pay for artificial teeth. Turbotax 1040x 2012 Bandages You can include in medical expenses the cost of medical supplies such as bandages. Turbotax 1040x 2012 Birth Control Pills You can include in medical expenses the amount you pay for birth control pills prescribed by a doctor. Turbotax 1040x 2012 Body Scan You can include in medical expenses the cost of an electronic body scan. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Breast Pumps and Supplies You can include in medical expenses the cost of breast pumps and supplies that assist lactation. Turbotax 1040x 2012 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. Turbotax 1040x 2012 See Cosmetic Surgery , later. Turbotax 1040x 2012 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. Turbotax 1040x 2012 The cost of permanent improvements that increase the value of your property may be partly included as a medical expense. Turbotax 1040x 2012 The cost of the improvement is reduced by the increase in the value of your property. Turbotax 1040x 2012 The difference is a medical expense. Turbotax 1040x 2012 If the value of your property is not increased by the improvement, the entire cost is included as a medical expense. Turbotax 1040x 2012 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. Turbotax 1040x 2012 These improvements include, but are not limited to, the following items. Turbotax 1040x 2012 Constructing entrance or exit ramps for your home. Turbotax 1040x 2012 Widening doorways at entrances or exits to your home. Turbotax 1040x 2012 Widening or otherwise modifying hallways and interior doorways. Turbotax 1040x 2012 Installing railings, support bars, or other modifications to bathrooms. Turbotax 1040x 2012 Lowering or modifying kitchen cabinets and equipment. Turbotax 1040x 2012 Moving or modifying electrical outlets and fixtures. Turbotax 1040x 2012 Installing porch lifts and other forms of lifts (but elevators generally add value to the house). Turbotax 1040x 2012 Modifying fire alarms, smoke detectors, and other warning systems. Turbotax 1040x 2012 Modifying stairways. Turbotax 1040x 2012 Adding handrails or grab bars anywhere (whether or not in bathrooms). Turbotax 1040x 2012 Modifying hardware on doors. Turbotax 1040x 2012 Modifying areas in front of entrance and exit doorways. Turbotax 1040x 2012 Grading the ground to provide access to the residence. Turbotax 1040x 2012 Only reasonable costs to accommodate a home to a disabled condition are considered medical care. Turbotax 1040x 2012 Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. Turbotax 1040x 2012 Capital expense worksheet. Turbotax 1040x 2012   Use Worksheet A to figure the amount of your capital expense to include in your medical expenses. Turbotax 1040x 2012 Worksheet A. Turbotax 1040x 2012 Capital Expense Worksheet Instructions: Use this worksheet to figure the amount, if any, of your medical expenses due to a home improvement. Turbotax 1040x 2012 1. Turbotax 1040x 2012 Enter the amount you paid for the home improvement 1. Turbotax 1040x 2012   2. Turbotax 1040x 2012 Enter the value of your home immediately after the improvement 2. Turbotax 1040x 2012       3. Turbotax 1040x 2012 Enter the value of your home immediately before the improvement 3. Turbotax 1040x 2012       4. Turbotax 1040x 2012 Subtract line 3 from line 2. Turbotax 1040x 2012 This is the increase in the value of your home due to the improvement 4. Turbotax 1040x 2012     • If line 4 is more than or equal to line 1, you have no medical expenses due to the home improvement; stop here. Turbotax 1040x 2012       • If line 4 is less than line 1, go to line 5. Turbotax 1040x 2012     5. Turbotax 1040x 2012 Subtract line 4 from line 1. Turbotax 1040x 2012 These are your medical expenses due to the home improvement 5. Turbotax 1040x 2012   Operation and upkeep. Turbotax 1040x 2012   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. Turbotax 1040x 2012 This rule applies even if none or only part of the original cost of the capital asset qualified as a medical care expense. Turbotax 1040x 2012 Improvements to property rented by a person with a disability. Turbotax 1040x 2012   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. Turbotax 1040x 2012 Example. Turbotax 1040x 2012 John has arthritis and a heart condition. Turbotax 1040x 2012 He cannot climb stairs or get into a bathtub. Turbotax 1040x 2012 On his doctor's advice, he installs a bathroom with a shower stall on the first floor of his two-story rented house. Turbotax 1040x 2012 The landlord did not pay any of the cost of buying and installing the special plumbing and did not lower the rent. Turbotax 1040x 2012 John can include in medical expenses the entire amount he paid. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Special design. Turbotax 1040x 2012   You can include in medical expenses the difference between the cost of a regular car and a car specially designed to hold a wheelchair. Turbotax 1040x 2012 Cost of operation. Turbotax 1040x 2012   The includible costs of using a car for medical reasons are explained under Transportation , later. Turbotax 1040x 2012 Chiropractor You can include in medical expenses fees you pay to a chiropractor for medical care. Turbotax 1040x 2012 Christian Science Practitioner You can include in medical expenses fees you pay to Christian Science practitioners for medical care. Turbotax 1040x 2012 Contact Lenses You can include in medical expenses amounts you pay for contact lenses needed for medical reasons. Turbotax 1040x 2012 You can also include the cost of equipment and materials required for using contact lenses, such as saline solution and enzyme cleaner. Turbotax 1040x 2012 See Eyeglasses and Eye Surgery , later. Turbotax 1040x 2012 Crutches You can include in medical expenses the amount you pay to buy or rent crutches. Turbotax 1040x 2012 Dental Treatment You can include in medical expenses the amounts you pay for the prevention and alleviation of dental disease. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Treatment to alleviate dental disease include services of a dentist for procedures such as X-rays, fillings, braces, extractions, dentures, and other dental ailments. Turbotax 1040x 2012 But see Teeth Whitening under What Expenses Are Not Includible, later. Turbotax 1040x 2012 Diagnostic Devices You can include in medical expenses the cost of devices used in diagnosing and treating illness and disease. Turbotax 1040x 2012 Example. Turbotax 1040x 2012 You have diabetes and use a blood sugar test kit to monitor your blood sugar level. Turbotax 1040x 2012 You can include the cost of the blood sugar test kit in your medical expenses. Turbotax 1040x 2012 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. Turbotax 1040x 2012 (See Publication 503, Child and Dependent Care Expenses. Turbotax 1040x 2012 ) 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. Turbotax 1040x 2012 Drug Addiction You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for drug addiction. Turbotax 1040x 2012 This includes meals and lodging at the center during treatment. Turbotax 1040x 2012 Drugs See Medicines , later. Turbotax 1040x 2012 Eye Exam You can include in medical expenses the amount you pay for eye examinations. Turbotax 1040x 2012 Eyeglasses You can include in medical expenses amounts you pay for eyeglasses and contact lenses needed for medical reasons. Turbotax 1040x 2012 See Contact Lenses , earlier, for more information. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Fertility Enhancement You can include in medical expenses the cost of the following procedures to overcome an inability to have children. Turbotax 1040x 2012 Procedures such as in vitro fertilization (including temporary storage of eggs or sperm). Turbotax 1040x 2012 Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children. Turbotax 1040x 2012 Founder's Fee See Lifetime Care—Advance Payments , later. Turbotax 1040x 2012 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. Turbotax 1040x 2012 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. Turbotax 1040x 2012 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. Turbotax 1040x 2012 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. Turbotax 1040x 2012 These amounts are treated as medical insurance premiums. Turbotax 1040x 2012 See Insurance Premiums , later. Turbotax 1040x 2012 Hearing Aids You can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it. Turbotax 1040x 2012 Home Care See Nursing Services , later. Turbotax 1040x 2012 Home Improvements See Capital Expenses , earlier. Turbotax 1040x 2012 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. Turbotax 1040x 2012 This includes amounts paid for meals and lodging. Turbotax 1040x 2012 Also see Lodging , later. Turbotax 1040x 2012 Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Turbotax 1040x 2012 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). Turbotax 1040x 2012 See Qualified Long-Term Care Insurance Contracts under Long-Term Care, later. Turbotax 1040x 2012 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. Turbotax 1040x 2012 The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. Turbotax 1040x 2012 Health coverage tax credit. Turbotax 1040x 2012   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. Turbotax 1040x 2012 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. Turbotax 1040x 2012 S. Turbotax 1040x 2012 Treasury–HCTC,” or Any health coverage tax credit advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Turbotax 1040x 2012 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. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Example. Turbotax 1040x 2012 You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. Turbotax 1040x 2012 Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Long-term care services. Turbotax 1040x 2012   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. Turbotax 1040x 2012 This amount will be reported as wages on your Form W-2. Turbotax 1040x 2012 Retired public safety officers. Turbotax 1040x 2012   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. Turbotax 1040x 2012 This applies only to distributions that would otherwise be included in income. Turbotax 1040x 2012 Health reimbursement arrangement (HRA). Turbotax 1040x 2012   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. Turbotax 1040x 2012 This is because an HRA is funded solely by the employer. Turbotax 1040x 2012 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. Turbotax 1040x 2012 The payroll tax paid for Medicare A is not a medical expense. Turbotax 1040x 2012 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. Turbotax 1040x 2012 In this situation you can include the premiums you paid for Medicare A as a medical expense. Turbotax 1040x 2012 Medicare B Medicare B is a supplemental medical insurance. Turbotax 1040x 2012 Premiums you pay for Medicare B are a medical expense. Turbotax 1040x 2012 Check the information you received from the Social Security Administration to find out your premium. Turbotax 1040x 2012 Medicare D Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. Turbotax 1040x 2012 You can include as a medical expense premiums you pay for Medicare D. Turbotax 1040x 2012 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). Turbotax 1040x 2012 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. Turbotax 1040x 2012 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. Turbotax 1040x 2012 You can include this cost of continuing participation in the health plan as a medical expense. Turbotax 1040x 2012 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. Turbotax 1040x 2012 You cannot include this cost of continuing participation in that health plan as a medical expense. Turbotax 1040x 2012 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. Turbotax 1040x 2012 , 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. Turbotax 1040x 2012 Taxes imposed by any governmental unit, such as Medicare taxes, are not insurance premiums. Turbotax 1040x 2012 Coverage for nondependents. Turbotax 1040x 2012   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. Turbotax 1040x 2012 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. Turbotax 1040x 2012  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. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Laboratory Fees You can include in medical expenses the amounts you pay for laboratory fees that are part of medical care. Turbotax 1040x 2012 Lactation Expenses See Breast Pumps and Supplies , earlier. Turbotax 1040x 2012 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. Turbotax 1040x 2012 These surfaces must be in poor repair (peeling or cracking) or within the child's reach. Turbotax 1040x 2012 The cost of repainting the scraped area is not a medical expense. Turbotax 1040x 2012 If, instead of removing the paint, you cover the area with wallboard or paneling, treat these items as capital expenses. Turbotax 1040x 2012 See Capital Expenses , earlier. Turbotax 1040x 2012 Do not include the cost of painting the wallboard as a medical expense. Turbotax 1040x 2012 Learning Disability See Special Education , later. Turbotax 1040x 2012 Legal Fees You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. Turbotax 1040x 2012 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. Turbotax 1040x 2012 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. Turbotax 1040x 2012 The part of the payment you include is the amount properly allocable to medical care. Turbotax 1040x 2012 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. Turbotax 1040x 2012 You can use a statement from the retirement home to prove the amount properly allocable to medical care. Turbotax 1040x 2012 The statement must be based either on the home's prior experience or on information from a comparable home. Turbotax 1040x 2012 Dependents with disabilities. Turbotax 1040x 2012   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. Turbotax 1040x 2012 The payments must be a condition for the institution's future acceptance of your child and must not be refundable. Turbotax 1040x 2012 Payments for future medical care. Turbotax 1040x 2012   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. Turbotax 1040x 2012 This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care of the type described earlier. Turbotax 1040x 2012 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. Turbotax 1040x 2012 See Nursing Home , later. Turbotax 1040x 2012 You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. Turbotax 1040x 2012 You can include the cost of such lodging while away from home if all of the following requirements are met. Turbotax 1040x 2012 The lodging is primarily for and essential to medical care. Turbotax 1040x 2012 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. Turbotax 1040x 2012 The lodging is not lavish or extravagant under the circumstances. Turbotax 1040x 2012 There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Turbotax 1040x 2012 The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. Turbotax 1040x 2012 You can include lodging for a person traveling with the person receiving the medical care. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Meals are not included. Turbotax 1040x 2012 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. Turbotax 1040x 2012 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. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Chronically ill individual. Turbotax 1040x 2012   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. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Turbotax 1040x 2012 He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Turbotax 1040x 2012 Maintenance and personal care services. Turbotax 1040x 2012    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). Turbotax 1040x 2012 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. Turbotax 1040x 2012 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. Turbotax 1040x 2012 The amount of qualified long-term care premiums you can include is limited. Turbotax 1040x 2012 You can include the following as medical expenses on Schedule A (Form 1040). Turbotax 1040x 2012 Qualified long-term care premiums up to the following amounts. Turbotax 1040x 2012 Age 40 or under – $360. Turbotax 1040x 2012 Age 41 to 50 – $680. Turbotax 1040x 2012 Age 51 to 60 – $1,360. Turbotax 1040x 2012 Age 61 to 70 – $3,640. Turbotax 1040x 2012 Age 71 or over – $4,550. Turbotax 1040x 2012 Unreimbursed expenses for qualified long-term care services. Turbotax 1040x 2012 Note. Turbotax 1040x 2012 The limit on premiums is for each person. Turbotax 1040x 2012 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. Turbotax 1040x 2012 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. Turbotax 1040x 2012 You cannot include in medical expenses the cost of meals that are not part of inpatient care. Turbotax 1040x 2012 Also see Weight-Loss Program and Nutritional Supplements , later. Turbotax 1040x 2012 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. Turbotax 1040x 2012 The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent. Turbotax 1040x 2012 The majority of the time spent at the conference must be spent attending sessions on medical information. Turbotax 1040x 2012 The cost of meals and lodging while attending the conference is not deductible as a medical expense. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. Turbotax 1040x 2012 A prescribed drug is one that requires a prescription by a doctor for its use by an individual. Turbotax 1040x 2012 You can also include amounts you pay for insulin. Turbotax 1040x 2012 Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Turbotax 1040x 2012 Imported medicines and drugs. Turbotax 1040x 2012   If you imported medicines or drugs from other countries, see Medicines and Drugs From Other Countries , under What Expenses Are Not Includible, later. Turbotax 1040x 2012 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. Turbotax 1040x 2012 This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. Turbotax 1040x 2012 Do not include the cost of meals and lodging if the reason for being in the home is personal. Turbotax 1040x 2012 You can, however, include in medical expenses the part of the cost that is for medical or nursing care. Turbotax 1040x 2012 Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. Turbotax 1040x 2012 The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. Turbotax 1040x 2012 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. Turbotax 1040x 2012 These services can be provided in your home or another care facility. Turbotax 1040x 2012 Generally, only the amount spent for nursing services is a medical expense. Turbotax 1040x 2012 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. Turbotax 1040x 2012 For example, because of your medical condition you pay a visiting nurse $300 per week for medical and household services. Turbotax 1040x 2012 She spends 10% of her time doing household services such as washing dishes and laundry. Turbotax 1040x 2012 You can include only $270 per week as medical expenses. Turbotax 1040x 2012 The $30 (10% × $300) allocated to household services cannot be included. Turbotax 1040x 2012 However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Turbotax 1040x 2012 See Maintenance and personal care services under Long-Term Care, earlier. Turbotax 1040x 2012 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. Turbotax 1040x 2012 See Publication 503. Turbotax 1040x 2012 You can also include in medical expenses part of the amount you pay for that attendant's meals. Turbotax 1040x 2012 Divide the food expense among the household members to find the cost of the attendant's food. Turbotax 1040x 2012 Then divide that cost in the same manner as in the preceding paragraph. Turbotax 1040x 2012 If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. Turbotax 1040x 2012 This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. Turbotax 1040x 2012 Employment taxes. Turbotax 1040x 2012   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. Turbotax 1040x 2012 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. Turbotax 1040x 2012 For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. Turbotax 1040x 2012 Operations You can include in medical expenses amounts you pay for legal operations that are not for unnecessary cosmetic surgery. Turbotax 1040x 2012 See Cosmetic Surgery under What Expenses Are Not Includible, later. Turbotax 1040x 2012 Optometrist See Eyeglasses , earlier. Turbotax 1040x 2012 Organ Donors See Transplants , later. Turbotax 1040x 2012 Osteopath You can include in medical expenses amounts you pay to an osteopath for medical care. Turbotax 1040x 2012 Oxygen You can include in medical expenses amounts you pay for oxygen and oxygen equipment to relieve breathing problems caused by a medical condition. Turbotax 1040x 2012 Physical Examination You can include in medical expenses the amount you pay for an annual physical examination and diagnostic tests by a physician. Turbotax 1040x 2012 You do not have to be ill at the time of the examination. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Prosthesis See Artificial Limb and Breast Reconstruction Surgery , earlier. Turbotax 1040x 2012 Psychiatric Care You can include in medical expenses amounts you pay for psychiatric care. Turbotax 1040x 2012 This includes the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care. Turbotax 1040x 2012 See Psychoanalysis, next, and Transportation , later. Turbotax 1040x 2012 Psychoanalysis You can include in medical expenses payments for psychoanalysis. Turbotax 1040x 2012 However, you cannot include payments for psychoanalysis that is part of required training to be a psychoanalyst. Turbotax 1040x 2012 Psychologist You can include in medical expenses amounts you pay to a psychologist for medical care. Turbotax 1040x 2012 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. Turbotax 1040x 2012 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. Turbotax 1040x 2012 A doctor must recommend that the child attend the school. Turbotax 1040x 2012 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. Turbotax 1040x 2012 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. Turbotax 1040x 2012 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). Turbotax 1040x 2012 Also see Vasectomy , later. Turbotax 1040x 2012 Stop-Smoking Programs You can include in medical expenses amounts you pay for a program to stop smoking. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Surgery See Operations , earlier. Turbotax 1040x 2012 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. Turbotax 1040x 2012 This includes teletypewriter (TTY) and telecommunications device for the deaf (TDD) equipment. Turbotax 1040x 2012 You can also include the cost of repairing the equipment. Turbotax 1040x 2012 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. Turbotax 1040x 2012 This may be the cost of an adapter that attaches to a regular set. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Therapy You can include in medical expenses amounts you pay for therapy received as medical treatment. Turbotax 1040x 2012 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. Turbotax 1040x 2012 This includes transportation. Turbotax 1040x 2012 You can include any expenses you pay for the medical care of a donor in connection with the donating of an organ. Turbotax 1040x 2012 This includes transportation. Turbotax 1040x 2012 Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Car expenses. Turbotax 1040x 2012   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. Turbotax 1040x 2012 You cannot include depreciation, insurance, general repair, or maintenance expenses. Turbotax 1040x 2012   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. Turbotax 1040x 2012    You can also include parking fees and tolls. Turbotax 1040x 2012 You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate. Turbotax 1040x 2012 Example. Turbotax 1040x 2012 In 2013, Bill Jones drove 2,800 miles for medical reasons. Turbotax 1040x 2012 He spent $500 for gas, $30 for oil, and $100 for tolls and parking. Turbotax 1040x 2012 He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. Turbotax 1040x 2012 He figures the actual expenses first. Turbotax 1040x 2012 He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. Turbotax 1040x 2012 He then figures the standard mileage amount. Turbotax 1040x 2012 He multiplies 2,800 miles by 24 cents a mile for a total of $672. Turbotax 1040x 2012 He then adds the $100 tolls and parking for a total of $772. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Transportation expenses you cannot include. Turbotax 1040x 2012    You cannot include in medical expenses the cost of transportation in the following situations. Turbotax 1040x 2012 Going to and from work, even if your condition requires an unusual means of transportation. Turbotax 1040x 2012 Travel for purely personal reasons to another city for an operation or other medical care. Turbotax 1040x 2012 Travel that is merely for the general improvement of one's health. Turbotax 1040x 2012 The costs of operating a specially equipped car for other than medical reasons. Turbotax 1040x 2012 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. Turbotax 1040x 2012 You may be able to include up to $50 for each night for each person. Turbotax 1040x 2012 You can include lodging for a person traveling with the person receiving the medical care. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Meals are not included. Turbotax 1040x 2012 See Lodging , earlier. Turbotax 1040x 2012 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. Turbotax 1040x 2012 However, see Medical Conferences , earlier. Turbotax 1040x 2012 Tuition Under special circumstances, you can include charges for tuition in medical expenses. Turbotax 1040x 2012 See Special Education , earlier. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Vasectomy You can include in medical expenses the amount you pay for a vasectomy. Turbotax 1040x 2012 Vision Correction Surgery See Eye Surgery , earlier. Turbotax 1040x 2012 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). Turbotax 1040x 2012 This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings. Turbotax 1040x 2012 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. Turbotax 1040x 2012 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. Turbotax 1040x 2012 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. Turbotax 1040x 2012 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. Turbotax 1040x 2012 See also Weight-Loss Program under What Expenses Are Not Includible, later. Turbotax 1040x 2012 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. Turbotax 1040x 2012 The cost of operating and maintaining the wheelchair is also a medical expense. Turbotax 1040x 2012 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. Turbotax 1040x 2012 X-ray You can include in medical expenses amounts you pay for X-rays for medical reasons. Turbotax 1040x 2012 What Expenses Are Not Includible? Following is a list of some items that you cannot include in figuring your medical expense deduction. Turbotax 1040x 2012 The items are listed in alphabetical order. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Also, any expense allowed as a childcare credit cannot be treated as an expense paid for medical care. Turbotax 1040x 2012 Controlled Substances You cannot include in medical expenses amounts you pay for controlled substances (such as marijuana, laetrile, etc. Turbotax 1040x 2012 ), even if such substances are legalized by state law. Turbotax 1040x 2012 Such substances are not legal under federal law and cannot be included in medical expenses. Turbotax 1040x 2012 Cosmetic Surgery Generally, you cannot include in medical expenses the amount you pay for unnecessary cosmetic surgery. Turbotax 1040x 2012 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. Turbotax 1040x 2012 You generally cannot include in medical expenses the amount you pay for procedures such as face lifts, hair transplants, hair removal (electrolysis), and liposuction. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Example. Turbotax 1040x 2012 An individual undergoes surgery that removes a breast as part of treatment for cancer. Turbotax 1040x 2012 She pays a surgeon to reconstruct the breast. Turbotax 1040x 2012 The surgery to reconstruct the breast corrects a deformity directly related to the disease. Turbotax 1040x 2012 The cost of the surgery is includible in her medical expenses. Turbotax 1040x 2012 Dancing Lessons You cannot include in medical expenses the cost of dancing lessons, swimming lessons, etc. Turbotax 1040x 2012 , even if they are recommended by a doctor, if they are only for the improvement of general health. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Electrolysis or Hair Removal See Cosmetic Surgery , earlier. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Funeral Expenses You cannot include in medical expenses amounts you pay for funerals. Turbotax 1040x 2012 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. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Hair Transplant See Cosmetic Surgery , earlier. Turbotax 1040x 2012 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. Turbotax 1040x 2012 You cannot include in medical expenses the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. Turbotax 1040x 2012 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. Turbotax 1040x 2012 For more information, see Health Coverage Tax Credit , later. Turbotax 1040x 2012 Health Savings Accounts You cannot include in medical expenses any payment or distribution for medical expenses out of a health savings account. Turbotax 1040x 2012 Contributions to health savings accounts are deducted separately. Turbotax 1040x 2012 See Publication 969. Turbotax 1040x 2012 Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. Turbotax 1040x 2012 This is a personal expense that is not deductible. Turbotax 1040x 2012 However, you may be able to include certain expenses paid to a person providing nursing-type services. Turbotax 1040x 2012 For more information, see Nursing Services , earlier under What Medical Expenses Are Includible. Turbotax 1040x 2012 Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Turbotax 1040x 2012 For more information, see Long-Term Care , earlier under What Medical Expenses Are Includible. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Insurance Premiums See Insurance Premiums under What Medical Expenses Are Includible, earlier. Turbotax 1040x 2012 Maternity Clothes You cannot include in medical expenses amounts you pay for maternity clothes. Turbotax 1040x 2012 Medical Savings Account (MSA) You cannot include in medical expenses amounts you contribute to an Archer MSA. Turbotax 1040x 2012 You cannot include expenses you pay for with a tax-free distribution from your Archer MSA. Turbotax 1040x 2012 You also cannot use other funds equal to the amount of the distribution and include the expenses. Turbotax 1040x 2012 For more information on Archer MSAs, see Publication 969. Turbotax 1040x 2012 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. Turbotax 1040x 2012 You can only include the cost of a drug that was imported legally. Turbotax 1040x 2012 For example, you can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Nonprescription Drugs and Medicines Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Turbotax 1040x 2012 Example. Turbotax 1040x 2012 Your doctor recommends that you take aspirin. Turbotax 1040x 2012 Because aspirin is a drug that does not require a physician's prescription, you cannot include its cost in your medical expenses. Turbotax 1040x 2012 Nutritional Supplements You cannot include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. Turbotax 1040x 2012 unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. Turbotax 1040x 2012 Otherwise, these items are taken to maintain your ordinary good health, and are not for medical care. Turbotax 1040x 2012 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. Turbotax 1040x 2012 For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense. Turbotax 1040x 2012 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. Turbotax 1040x 2012 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. Turbotax 1040x 2012 (See Braille Books and Magazines under What Medical Expenses Are Includible, earlier. Turbotax 1040x 2012 ) Swimming Lessons See Dancing Lessons , earlier. Turbotax 1040x 2012 Teeth Whitening You cannot include in medical expenses amounts paid to whiten teeth. Turbotax 1040x 2012 See Cosmetic Surgery , earlier. Turbotax 1040x 2012 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. Turbotax 1040x 2012 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. Turbotax 1040x 2012 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). Turbotax 1040x 2012 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. Turbotax 1040x 2012 Also, you cannot include membership dues in a gym, health club, or spa. Turbotax 1040x 2012 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. Turbotax 1040x 2012 See Weight-Loss Program under What Medical Expenses Are Includible, earlier. Turbotax 1040x 2012 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. Turbotax 1040x 2012 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. Turbotax 1040x 2012 This includes payments from Medicare. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Example. Turbotax 1040x 2012 You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. Turbotax 1040x 2012 The insurance you receive for the hospital and doctors' bills is more than their charges. Turbotax 1040x 2012 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. Turbotax 1040x 2012 Health reimbursement arrange
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Understanding your CP01H Notice

You received a CP 01H notice because we were unable to process your tax return. The IRS has locked your account because the Social Security Administration informed us that the Social Security number (SSN) of the primary or secondary taxpayer on the return belongs to someone who was deceased prior to the current tax year (before January 1, 2010 for a 2010 tax return).

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

If you think our records are in error, contact the Social Security Administration to correct the situation. If the account is corrected, they will provide you with a Letter SSA 2458 showing the correction. Once the information has been corrected, follow the instructions shown on your CP 01H notice to file your return.


You may want to...


Answers to Common Questions

Why am I getting this notice?
You are receiving this notice because the Social Security Administration identified that an SSN used on the federal income tax you filed belongs to an individual who was deceased prior to January 1 of the current tax year (not calendar year). The account was locked by the IRS to prevent identity theft by the misuse of this number.

How can I get the account unlocked?
If the person to whom the Social Security number belongs is erroneously identified as deceased:

  1. Contact the Social Security Administration and have them remove the date of death.
  2. Obtain an SSA 2458 letter showing the account has been corrected.
  3. Follow the instructions for sending the SSA letter along with other information requested on the CP 01H to the IRS Service Center where you filed your original return.

Tips for next year

Be sure to use the correct Social Security numbers when preparing next year's tax return.

Page Last Reviewed or Updated: 05-Mar-2014

The Turbotax 1040x 2012

Turbotax 1040x 2012 5. Turbotax 1040x 2012   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Turbotax 1040x 2012 Free help with your tax return. Turbotax 1040x 2012   You can get free help preparing your return nationwide from IRS-certified volunteers. Turbotax 1040x 2012 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Turbotax 1040x 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Turbotax 1040x 2012 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Turbotax 1040x 2012 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Turbotax 1040x 2012 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Turbotax 1040x 2012 gov, download the IRS2Go app, or call 1-800-906-9887. Turbotax 1040x 2012   As part of the TCE program, AARP offers the Tax-Aide counseling program. Turbotax 1040x 2012 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Turbotax 1040x 2012 aarp. Turbotax 1040x 2012 org/money/taxaide or call 1-888-227-7669. Turbotax 1040x 2012 For more information on these programs, go to IRS. Turbotax 1040x 2012 gov and enter “VITA” in the search box. Turbotax 1040x 2012 Internet. Turbotax 1040x 2012    IRS. Turbotax 1040x 2012 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Turbotax 1040x 2012 Download the free IRS2Go app from the iTunes app store or from Google Play. Turbotax 1040x 2012 Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Turbotax 1040x 2012 Check the status of your 2013 refund with the Where's My Refund? application on IRS. Turbotax 1040x 2012 gov or download the IRS2Go app and select the Refund Status option. Turbotax 1040x 2012 The IRS issues more than 9 out of 10 refunds in less than 21 days. Turbotax 1040x 2012 Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Turbotax 1040x 2012 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Turbotax 1040x 2012 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Turbotax 1040x 2012 Use the Interactive Tax Assistant (ITA) to research your tax questions. Turbotax 1040x 2012 No need to wait on the phone or stand in line. Turbotax 1040x 2012 The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Turbotax 1040x 2012 When you reach the response screen, you can print the entire interview and the final response for your records. Turbotax 1040x 2012 New subject areas are added on a regular basis. Turbotax 1040x 2012  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Turbotax 1040x 2012 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Turbotax 1040x 2012 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Turbotax 1040x 2012 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Turbotax 1040x 2012 When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Turbotax 1040x 2012 Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Turbotax 1040x 2012 You can also ask the IRS to mail a return or an account transcript to you. Turbotax 1040x 2012 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Turbotax 1040x 2012 gov or by calling 1-800-908-9946. Turbotax 1040x 2012 Tax return and tax account transcripts are generally available for the current year and the past three years. Turbotax 1040x 2012 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Turbotax 1040x 2012 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Turbotax 1040x 2012 If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Turbotax 1040x 2012 Check the status of your amended return using Where's My Amended Return? Go to IRS. Turbotax 1040x 2012 gov and enter Where's My Amended Return? in the search box. Turbotax 1040x 2012 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Turbotax 1040x 2012 It can take up to 3 weeks from the date you mailed it to show up in our system. Turbotax 1040x 2012 Make a payment using one of several safe and convenient electronic payment options available on IRS. Turbotax 1040x 2012 gov. Turbotax 1040x 2012 Select the Payment tab on the front page of IRS. Turbotax 1040x 2012 gov for more information. Turbotax 1040x 2012 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Turbotax 1040x 2012 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Turbotax 1040x 2012 gov. Turbotax 1040x 2012 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Turbotax 1040x 2012 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Turbotax 1040x 2012 gov. Turbotax 1040x 2012 Request an Electronic Filing PIN by going to IRS. Turbotax 1040x 2012 gov and entering Electronic Filing PIN in the search box. Turbotax 1040x 2012 Download forms, instructions and publications, including accessible versions for people with disabilities. Turbotax 1040x 2012 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Turbotax 1040x 2012 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Turbotax 1040x 2012 An employee can answer questions about your tax account or help you set up a payment plan. Turbotax 1040x 2012 Before you visit, check the Office Locator on IRS. Turbotax 1040x 2012 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Turbotax 1040x 2012 If you have a special need, such as a disability, you can request an appointment. Turbotax 1040x 2012 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Turbotax 1040x 2012 Apply for an Employer Identification Number (EIN). Turbotax 1040x 2012 Go to IRS. Turbotax 1040x 2012 gov and enter Apply for an EIN in the search box. Turbotax 1040x 2012 Read the Internal Revenue Code, regulations, or other official guidance. Turbotax 1040x 2012 Read Internal Revenue Bulletins. Turbotax 1040x 2012 Sign up to receive local and national tax news and more by email. Turbotax 1040x 2012 Just click on “subscriptions” above the search box on IRS. Turbotax 1040x 2012 gov and choose from a variety of options. Turbotax 1040x 2012 Phone. Turbotax 1040x 2012   You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Turbotax 1040x 2012 Download the free IRS2Go app from the iTunes app store or from Google Play. Turbotax 1040x 2012 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Turbotax 1040x 2012 gov, or download the IRS2Go app. Turbotax 1040x 2012 Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Turbotax 1040x 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Turbotax 1040x 2012 Most VITA and TCE sites offer free electronic filing. Turbotax 1040x 2012 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Turbotax 1040x 2012 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Turbotax 1040x 2012 Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Turbotax 1040x 2012 If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Turbotax 1040x 2012 The IRS issues more than 9 out of 10 refunds in less than 21 days. Turbotax 1040x 2012 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Turbotax 1040x 2012 Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Turbotax 1040x 2012 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Turbotax 1040x 2012 Note, the above information is for our automated hotline. Turbotax 1040x 2012 Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Turbotax 1040x 2012 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Turbotax 1040x 2012 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Turbotax 1040x 2012 It can take up to 3 weeks from the date you mailed it to show up in our system. Turbotax 1040x 2012 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Turbotax 1040x 2012 You should receive your order within 10 business days. Turbotax 1040x 2012 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Turbotax 1040x 2012 If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Turbotax 1040x 2012 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Turbotax 1040x 2012 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Turbotax 1040x 2012 These individuals can also contact the IRS through relay services such as the Federal Relay Service. Turbotax 1040x 2012 Walk-in. Turbotax 1040x 2012   You can find a selection of forms, publications and services — in-person. Turbotax 1040x 2012 Products. Turbotax 1040x 2012 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Turbotax 1040x 2012 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Turbotax 1040x 2012 Services. Turbotax 1040x 2012 You can walk in to your local TAC for face-to-face tax help. Turbotax 1040x 2012 An employee can answer questions about your tax account or help you set up a payment plan. Turbotax 1040x 2012 Before visiting, use the Office Locator tool on IRS. Turbotax 1040x 2012 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Turbotax 1040x 2012 Mail. Turbotax 1040x 2012   You can send your order for forms, instructions, and publications to the address below. Turbotax 1040x 2012 You should receive a response within 10 business days after your request is received. Turbotax 1040x 2012 Internal Revenue Service 1201 N. Turbotax 1040x 2012 Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. Turbotax 1040x 2012 The Taxpayer Advocate Service (TAS) is your voice at the IRS. Turbotax 1040x 2012 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Turbotax 1040x 2012   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Turbotax 1040x 2012 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Turbotax 1040x 2012 You face (or your business is facing) an immediate threat of adverse action. Turbotax 1040x 2012 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Turbotax 1040x 2012   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Turbotax 1040x 2012 Here's why we can help: TAS is an independent organization within the IRS. Turbotax 1040x 2012 Our advocates know how to work with the IRS. Turbotax 1040x 2012 Our services are free and tailored to meet your needs. Turbotax 1040x 2012 We have offices in every state, the District of Columbia, and Puerto Rico. Turbotax 1040x 2012   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Turbotax 1040x 2012   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Turbotax 1040x 2012 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Turbotax 1040x 2012 Prev  Up  Next   Home   More Online Publications