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1040ez Electronic Filing

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1040ez Electronic Filing

1040ez electronic filing 21. 1040ez electronic filing   Medical and Dental Expenses Table of Contents What's New Introduction Useful Items - You may want to see: What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. 1040ez electronic filing How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Yourself Spouse Dependent Decedent What Medical Expenses Are Includible?Insurance Premiums Meals and Lodging Transportation Disabled Dependent Care Expenses How Do You Treat Reimbursements?Insurance Reimbursement Damages for Personal Injuries How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons What's New Medical and dental expenses. 1040ez electronic filing  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. 1040ez electronic filing 5% if either you or your spouse is age 65 or older). 1040ez electronic filing Standard mileage rate. 1040ez electronic filing  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. 1040ez electronic filing See Transportation under What Medical Expenses Are Includible. 1040ez electronic filing Introduction This chapter will help you determine the following. 1040ez electronic filing What medical expenses are. 1040ez electronic filing What expenses you can include this year. 1040ez electronic filing How much of the expenses you can deduct. 1040ez electronic filing Whose medical expenses you can include. 1040ez electronic filing What medical expenses are includible. 1040ez electronic filing How to treat reimbursements. 1040ez electronic filing How to report the deduction on your tax return. 1040ez electronic filing How to report impairment-related work expenses. 1040ez electronic filing How to report health insurance costs if you are self-employed. 1040ez electronic filing Useful Items - You may want to see: Publications 502 Medical and Dental Expenses 969 Health Savings Accounts and Other Tax-Favored Health Plans Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 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. 1040ez electronic filing These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. 1040ez electronic filing They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. 1040ez electronic filing Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. 1040ez electronic filing They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. 1040ez electronic filing 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. 1040ez electronic filing Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. 1040ez electronic filing 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. 1040ez electronic filing If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. 1040ez electronic filing 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. 1040ez electronic filing 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. 1040ez electronic filing Separate returns. 1040ez electronic filing   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. 1040ez electronic filing 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. 1040ez electronic filing Community property states. 1040ez electronic filing   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. 1040ez electronic filing Each of you should include half the expenses. 1040ez electronic filing If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. 1040ez electronic filing If you live in a community property state, and are not filing a joint return, see Publication 555, Community Property. 1040ez electronic filing 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 (7. 1040ez electronic filing 5% of your AGI if either you or your spouse is age 65 or older)(Form 1040, line 38). 1040ez electronic filing Example. 1040ez electronic filing You are unmarried and under age 65 and your AGI is $40,000, 10% of which is $4,000. 1040ez electronic filing You paid medical expenses of $2,500. 1040ez electronic filing You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. 1040ez electronic filing 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. 1040ez electronic filing There are different rules for decedents and for individuals who are the subject of multiple support agreements. 1040ez electronic filing See Support claimed under a multiple support agreement , later. 1040ez electronic filing Yourself You can include medical expenses you paid for yourself. 1040ez electronic filing Spouse You can include medical expenses you paid for your spouse. 1040ez electronic filing 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. 1040ez electronic filing Example 1. 1040ez electronic filing Mary received medical treatment before she married Bill. 1040ez electronic filing Bill paid for the treatment after they married. 1040ez electronic filing Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. 1040ez electronic filing If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. 1040ez electronic filing Mary would include the amounts she paid during the year in her separate return. 1040ez electronic filing If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. 1040ez electronic filing Example 2. 1040ez electronic filing This year, John paid medical expenses for his wife Louise, who died last year. 1040ez electronic filing John married Belle this year and they file a joint return. 1040ez electronic filing 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. 1040ez electronic filing Dependent You can include medical expenses you paid for your dependent. 1040ez electronic filing 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. 1040ez electronic filing A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. 1040ez electronic filing The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. 1040ez electronic filing S. 1040ez electronic filing citizen or national, or a resident of the United States, Canada, or Mexico. 1040ez electronic filing If your qualifying child was adopted, see Exception for adopted child , next. 1040ez electronic filing 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. 1040ez electronic filing Exception for adopted child. 1040ez electronic filing   If you are a U. 1040ez electronic filing S. 1040ez electronic filing citizen or U. 1040ez electronic filing S. 1040ez electronic filing 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. 1040ez electronic filing S. 1040ez electronic filing citizen or national or a resident of the United States, Canada, or Mexico. 1040ez electronic filing 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, or, if he or she did, it was only to claim a refund. 1040ez electronic filing Adopted child. 1040ez electronic filing   A legally adopted child is treated as your own child. 1040ez electronic filing This includes a child lawfully placed with you for legal adoption. 1040ez electronic filing   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. 1040ez electronic filing   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. 1040ez electronic filing   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. 1040ez electronic filing    You may be able to take an adoption credit for other expenses related to an adoption. 1040ez electronic filing See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. 1040ez electronic filing Child of divorced or separated parents. 1040ez electronic filing   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. 1040ez electronic filing 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. 1040ez electronic filing This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). 1040ez electronic filing Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, 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 either 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 other person for 2013, and For whom you provided over half of the support in 2013. 1040ez electronic filing But see Child of divorced or separated parents , earlier, and Support claimed under a multiple support agreement, next. 1040ez electronic filing Support claimed under a multiple support agreement. 1040ez electronic filing   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. 1040ez electronic filing 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. 1040ez electronic filing   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. 1040ez electronic filing However, you can include the entire unreimbursed amount you paid for medical expenses. 1040ez electronic filing Example. 1040ez electronic filing You and your three brothers each provide one-fourth of your mother's total support. 1040ez electronic filing Under a multiple support agreement, you treat your mother as your dependent. 1040ez electronic filing You paid all of her medical expenses. 1040ez electronic filing Your brothers reimbursed you for three-fourths of these expenses. 1040ez electronic filing In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. 1040ez electronic filing Your brothers cannot include any part of the expenses. 1040ez electronic filing 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. 1040ez electronic filing 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. 1040ez electronic filing This includes expenses for the decedent's spouse and dependents as well as for the decedent. 1040ez electronic filing 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. 1040ez electronic filing The expenses must be paid within the 1-year period beginning with the day after the date of death. 1040ez electronic filing 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. 1040ez electronic filing 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. 1040ez electronic filing Amended returns and claims for refund are discussed in chapter 1. 1040ez electronic filing 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. 1040ez electronic filing 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. 1040ez electronic filing What Medical Expenses Are Includible? Use Table 21-1, later, as a guide to determine which medical and dental expenses you can include on Schedule A (Form 1040). 1040ez electronic filing This table does not include all possible medical expenses. 1040ez electronic filing To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. 1040ez electronic filing Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. 1040ez electronic filing 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). 1040ez electronic filing See Qualified Long-Term Care Insurance Contracts in Publication 502. 1040ez electronic filing 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. 1040ez electronic filing The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. 1040ez electronic filing Note. 1040ez electronic filing When figuring the amount of insurance premiums you can include in medical expenses on Schedule A, do not include any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. 1040ez electronic filing Also, do not include insurance premiums attributable to a nondependent child under age 27 if your premiums increased as a result of adding this child to your policy. 1040ez electronic filing Employer-sponsored health insurance plan. 1040ez electronic filing   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 in box 1 of your Form W-2. 1040ez electronic filing Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Form W-2. 1040ez electronic filing Example. 1040ez electronic filing You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. 1040ez electronic filing Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. 1040ez electronic filing 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. 1040ez electronic filing Long-term care services. 1040ez electronic filing   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. 1040ez electronic filing This amount will be reported as wages in box 1 of your Form W-2. 1040ez electronic filing Health reimbursement arrangement (HRA). 1040ez electronic filing   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. 1040ez electronic filing This is because an HRA is funded solely by the employer. 1040ez electronic filing Retired public safety officers. 1040ez electronic filing   If you are a retired public safety officer, do not include as medical expenses any health or long-term care premiums that you elected to have paid with tax-free distributions from your retirement plan. 1040ez electronic filing This applies only to distributions that would otherwise be included in income. 1040ez electronic filing Medicare A. 1040ez electronic filing   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. 1040ez electronic filing The payroll tax paid for Medicare A is not a medical expense. 1040ez electronic filing   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. 1040ez electronic filing In this situation you can include the premiums you paid for Medicare A as a medical expense. 1040ez electronic filing Medicare B. 1040ez electronic filing   Medicare B is supplemental medical insurance. 1040ez electronic filing Premiums you pay for Medicare B are a medical expense. 1040ez electronic filing Check the information you received from the Social Security Administration to find out your premium. 1040ez electronic filing Medicare D. 1040ez electronic filing    Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. 1040ez electronic filing You can include as a medical expense premiums you pay for Medicare D. 1040ez electronic filing Prepaid insurance premiums. 1040ez electronic filing   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). 1040ez electronic filing Unused sick leave used to pay premiums. 1040ez electronic filing   You must include in gross income cash payments you receive at the time of retirement for unused sick leave. 1040ez electronic filing 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. 1040ez electronic filing You can include this cost of continuing participation in the health plan as a medical expense. 1040ez electronic filing   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. 1040ez electronic filing You cannot include this cost of continuing participation in that health plan as a medical expense. 1040ez electronic filing Table 21-1. 1040ez electronic filing Medical and Dental Expenses Checklist. 1040ez electronic filing See Publication 502 for more information about these and other expenses. 1040ez electronic filing You can include: You cannot include: Bandages Birth control pills prescribed by your doctor Body scan Braille books Breast pump and supplies Capital expenses for equipment or improvements to your home needed for medical care (see the worksheet in Publication 502) Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Fertility enhancement, certain procedures Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. 1040ez electronic filing ) Lead-based paint removal Legal abortion Legal operation to prevent having children such as a vasectomy or tubal ligation Long-term care contracts, qualified Meals and lodging provided by a hospital during medical treatment Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Medical and hospital insurance premiums Nursing services Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Physical examination Pregnancy test kit Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Wages for nursing services, below) Special items (artificial limbs, false teeth, eye-glasses, contact lenses, hearing aids, crutches, wheelchair, etc. 1040ez electronic filing ) Special education for mentally or physically disabled persons Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services Weight-loss, certain expenses for obesity Baby sitting and childcare Bottled water Contributions to Archer MSAs (see Publication 969) Diaper service Expenses for your general health (even if following your doctor's advice) such as— —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pre-tax basis) Funeral, burial, or cremation expenses Health savings account payments for medical expenses Illegal operation, treatment, or medicine Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. 1040ez electronic filing Maternity clothes Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases Nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. 1040ez electronic filing , unless recommended by a medical practitioner as a treatment for a specific medical condition diagnosed by a physician Surgery for purely cosmetic reasons Toothpaste, toiletries, cosmetics, etc. 1040ez electronic filing Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease Meals and 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 get medical care. 1040ez electronic filing See Nursing home , later. 1040ez electronic filing You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. 1040ez electronic filing You can include the cost of such lodging while away from home if all of the following requirements are met. 1040ez electronic filing The lodging is primarily for and essential to medical care. 1040ez electronic filing 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. 1040ez electronic filing The lodging is not lavish or extravagant under the circumstances. 1040ez electronic filing There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. 1040ez electronic filing The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. 1040ez electronic filing You can include lodging for a person traveling with the person receiving the medical care. 1040ez electronic filing 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. 1040ez electronic filing Meals are not included. 1040ez electronic filing Nursing home. 1040ez electronic filing   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. 1040ez electronic filing This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. 1040ez electronic filing   Do not include the cost of meals and lodging if the reason for being in the home is personal. 1040ez electronic filing You can, however, include in medical expenses the part of the cost that is for medical or nursing care. 1040ez electronic filing Transportation Include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. 1040ez electronic filing 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. 1040ez electronic filing Car expenses. 1040ez electronic filing   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use your car for medical reasons. 1040ez electronic filing You cannot include depreciation, insurance, general repair, or maintenance expenses. 1040ez electronic filing   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents per mile. 1040ez electronic filing    You can also include parking fees and tolls. 1040ez electronic filing You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. 1040ez electronic filing Example. 1040ez electronic filing In 2013, Bill Jones drove 2,800 miles for medical reasons. 1040ez electronic filing He spent $500 for gas, $30 for oil, and $100 for tolls and parking. 1040ez electronic filing He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. 1040ez electronic filing He figures the actual expenses first. 1040ez electronic filing He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. 1040ez electronic filing He then figures the standard mileage amount. 1040ez electronic filing He multiplies 2,800 miles by 24 cents a mile for a total of $672. 1040ez electronic filing He then adds the $100 tolls and parking for a total of $772. 1040ez electronic filing 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. 1040ez electronic filing Transportation expenses you cannot include. 1040ez electronic filing   You cannot include in medical expenses the cost of transportation in the following situations. 1040ez electronic filing Going to and from work, even if your condition requires an unusual means of transportation. 1040ez electronic filing Travel for purely personal reasons to another city for an operation or other medical care. 1040ez electronic filing Travel that is merely for the general improvement of one's health. 1040ez electronic filing The costs of operating a specially equipped car for other than medical reasons. 1040ez electronic filing 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. 1040ez electronic filing (See chapter 32 and Publication 503, Child and Dependent Care Expenses. 1040ez electronic filing ) 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. 1040ez electronic filing How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the taxable year for which you received no insurance or other reimbursement. 1040ez electronic filing 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. 1040ez electronic filing This includes payments from Medicare. 1040ez electronic filing Even if a policy provides reimbursement for only 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. 1040ez electronic filing Example. 1040ez electronic filing You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. 1040ez electronic filing The insurance you receive for the hospital and doctors' bills is more than their charges. 1040ez electronic filing 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. 1040ez electronic filing Health reimbursement arrangement (HRA). 1040ez electronic filing   A health reimbursement arrangement is an employer-funded plan that reimburses employees for medical care expenses and allows unused amounts to be carried forward. 1040ez electronic filing An HRA is funded solely by the employer and the reimbursements for medical expenses, up to a maximum dollar amount for a coverage period, are not included in your income. 1040ez electronic filing Other reimbursements. 1040ez electronic filing   Generally, you do not reduce medical expenses by payments you receive for: Permanent loss or loss of use of a member or function of the body (loss of limb, sight, hearing, etc. 1040ez electronic filing ) or disfigurement to the extent the payment is based on the nature of the injury without regard to the amount of time lost from work, or Loss of earnings. 1040ez electronic filing   You must, however, reduce your medical expenses by any part of these payments that is designated for medical costs. 1040ez electronic filing See How Do You Figure and Report the Deduction on Your Tax Return , later. 1040ez electronic filing   For how to treat damages received for personal injury or sickness, see Damages for Personal Injuries , later. 1040ez electronic filing You do not have a medical deduction if you are reimbursed for all of your medical expenses for the year. 1040ez electronic filing Excess reimbursement. 1040ez electronic filing   If you are reimbursed more than your medical expenses, you may have to include the excess in income. 1040ez electronic filing You may want to use Figure 21-A to help you decide if any of your reimbursement is taxable. 1040ez electronic filing Premiums paid by you. 1040ez electronic filing   If you pay either the entire premium for your medical insurance or all of the costs of a plan similar to medical insurance and your insurance payments or other reimbursements are more than your total medical expenses for the year, you have an excess reimbursement. 1040ez electronic filing Generally, you do not include the excess reimbursement in your gross income. 1040ez electronic filing Premiums paid by you and your employer. 1040ez electronic filing   If both you and your employer contribute to your medical insurance plan and your employer's contributions are not included in your gross income, you must include in your gross income the part of your excess reimbursement that is from your employer's contribution. 1040ez electronic filing   See Publication 502 to figure the amount of the excess reimbursement you must include in gross income. 1040ez electronic filing Reimbursement in a later year. 1040ez electronic filing   If you are reimbursed in a later year for medical expenses you deducted in an earlier year, you generally must report the reimbursement as income up to the amount you previously deducted as medical expenses. 1040ez electronic filing   However, do not report as income the amount of reimbursement you received up to the amount of your medical deductions that did not reduce your tax for the earlier year. 1040ez electronic filing For more information about the recovery of an amount that you claimed as an itemized deduction in an earlier year, see Itemized Deduction Recoveries in chapter 12. 1040ez electronic filing Figure 21-A. 1040ez electronic filing Is Your Excess Medical Reimbursement Taxable? Please click here for the text description of the image. 1040ez electronic filing Figure 21-A. 1040ez electronic filing Is Your Excess Medical Reimbursement Taxable? Medical expenses not deducted. 1040ez electronic filing   If you did not deduct a medical expense in the year you paid it because your medical expenses were not more than 10% of your AGI (7. 1040ez electronic filing 5% of your AGI if either you or your spouse was age 65 or older), or because you did not itemize deductions, do not include the reimbursement up to the amount of the expense in income. 1040ez electronic filing However, if the reimbursement is more than the expense, see Excess reimbursement , earlier. 1040ez electronic filing Example. 1040ez electronic filing For 2013, you were unmarried and under age 65 and you had medical expenses of $500. 1040ez electronic filing You cannot deduct the $500 because it is less than 10% of your AGI. 1040ez electronic filing If, in a later year, you are reimbursed for any of the $500 in medical expenses, you do not include the amount reimbursed in your gross income. 1040ez electronic filing Damages for Personal Injuries If you receive an amount in settlement of a personal injury suit, part of that award may be for medical expenses that you deducted in an earlier year. 1040ez electronic filing If it is, you must include that part in your income in the year you receive it to the extent it reduced your taxable income in the earlier year. 1040ez electronic filing See Reimbursement in a Later Year , discussed under How Do You Treat Reimbursements, earlier. 1040ez electronic filing Future medical expenses. 1040ez electronic filing   If you receive an amount in settlement of a damage suit for personal injuries, part of that award may be for future medical expenses. 1040ez electronic filing If it is, you must reduce any future medical expenses for these injuries until the amount you received has been completely used. 1040ez electronic filing How Do You Figure and Report the Deduction on Your Tax Return? Once you have determined which medical expenses you can include, you figure and report the deduction on your tax return. 1040ez electronic filing What Tax Form Do You Use? You figure your medical expense deduction on Schedule A (Form 1040). 1040ez electronic filing You cannot claim medical expenses on Form 1040A or Form 1040EZ. 1040ez electronic filing If you need more information on itemized deductions or you are not sure if you can itemize, see chapter 20. 1040ez electronic filing Enter the amount you paid for medical and dental expenses on Schedule A (Form 1040). 1040ez electronic filing This should be your expenses that were not reimbursed by insurance or any other sources. 1040ez electronic filing Generally, you can deduct only the amount of your medical and dental expenses that is more than 10% of your AGI (7. 1040ez electronic filing 5% if either you or your spouse was age 65 or older) shown on line 38, Form 1040. 1040ez electronic filing Impairment-Related Work Expenses If you are a person with a disability, you can take a business deduction for expenses that are necessary for you to be able to work. 1040ez electronic filing If you take a business deduction for impairment-related work expenses, do not take a medical deduction for the same expenses. 1040ez electronic filing You have a disability if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. 1040ez electronic filing Impairment-related expenses defined. 1040ez electronic filing   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. 1040ez electronic filing Where to report. 1040ez electronic filing   If you are self-employed, deduct the business expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. 1040ez electronic filing   If you are an employee, complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. 1040ez electronic filing Enter on Schedule A (Form 1040), that part of the amount on Form 2106, or Form 2106-EZ, that is related to your impairment. 1040ez electronic filing Enter the amount that is unrelated to your impairment also on Schedule A (Form 1040). 1040ez electronic filing Your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to other employee business expenses. 1040ez electronic filing Example. 1040ez electronic filing You are blind. 1040ez electronic filing You must use a reader to do your work. 1040ez electronic filing You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. 1040ez electronic filing The reader's services are only for your work. 1040ez electronic filing You can deduct your expenses for the reader as business expenses. 1040ez electronic filing Health Insurance Costs for Self-Employed Persons If you were self-employed and had a net profit for the year, you may be able to deduct, as an adjustment to income, amounts paid for medical and qualified long-term care insurance on behalf of yourself, your spouse, your dependents, and, your children who were under age 27 at the end of 2013. 1040ez electronic filing For this purpose, you were self-employed if you were a general partner (or a limited partner receiving guaranteed payments) or you received wages from an S corporation in which you were more than a 2% shareholder. 1040ez electronic filing The insurance plan must be established under your trade or business and the deduction cannot be more than your earned income from that trade or business. 1040ez electronic filing You cannot deduct payments for medical insurance for any month in which you were eligible to participate in a health plan subsidized by your employer, your spouse's employer, or, an employer of your dependent or your child under age 27 at the end of 2013. 1040ez electronic filing You cannot deduct payments for a qualified long-term care insurance contract for any month in which you were eligible to participate in a long-term care insurance plan subsidized by your employer or your spouse's employer. 1040ez electronic filing If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet in the Form 1040 instructions to figure the amount you can deduct. 1040ez electronic filing But if any of the following applies, do not use that worksheet. 1040ez electronic filing You had more than one source of income subject to self-employment tax. 1040ez electronic filing You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. 1040ez electronic filing You are using amounts paid for qualified long-term care insurance to figure the deduction. 1040ez electronic filing If you cannot use the worksheet in the Form 1040 instructions, use the worksheet in Publication 535, Business Expenses, to figure your deduction. 1040ez electronic filing Note. 1040ez electronic filing When figuring the amount you can deduct for insurance premiums, do not include any advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. 1040ez electronic filing If you are claiming the health coverage tax credit, subtract the amount shown on Form 8885, from the total insurance premiums you paid. 1040ez electronic filing Do not include amounts paid for health insurance coverage with retirement plan distributions that were tax-free because you are a retired public safety officer. 1040ez electronic filing Where to report. 1040ez electronic filing    You take this deduction on Form 1040. 1040ez electronic filing If you itemize your deductions and do not claim 100% of your self-employed health insurance on Form 1040, you can generally include any remaining premiums with all other medical expenses on Schedule A (Form 1040), subject to the 10% limit (7. 1040ez electronic filing 5% if either you or your spouse was age 65 or older). 1040ez electronic filing See Self-Employed Health Insurance Deduction in chapter 6 of Publication 535, Business Expenses, and Medical and Dental Expenses in the Instructions for Schedule A (Form 1040), for more information. 1040ez electronic filing Prev  Up  Next   Home   More Online Publications
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The 1040ez Electronic Filing

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