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1040x 2011 Free File

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1040x 2011 Free File

1040x 2011 free file 20. 1040x 2011 free file   Deducción Estándar Table of Contents Qué Hay de Nuevo Introduction Cantidad de la Deducción Estándar Deducción Estándar para DependientesDefinición del ingreso del trabajo. 1040x 2011 free file Quién Debe Detallar las DeduccionesCuándo detallar las deducciones. 1040x 2011 free file Personas casadas que presentan la declaración por separado. 1040x 2011 free file Qué Hay de Nuevo Aumento de la deducción estándar. 1040x 2011 free file  La deducción estándar para ciertos contribuyentes que no detallen sus deducciones en el Anexo A del Formulario 1040 es mayor en el año 2013 de lo que fue en el año 2012. 1040x 2011 free file La cantidad de la deducción depende de su estado civil para efectos de la declaración. 1040x 2011 free file Puede utilizar las Tablas de Deducción Estándar para el año 2013 en este capítulo para calcular la deducción estándar. 1040x 2011 free file Introduction Este capítulo trata sobre los siguientes temas: Cómo calcular la cantidad de su deducción estándar. 1040x 2011 free file La deducción estándar para dependientes. 1040x 2011 free file Quién debe detallar las deducciones. 1040x 2011 free file La mayoría de los contribuyentes tienen la opción de tomar la deducción estándar o detallar sus deducciones. 1040x 2011 free file Si tene la opción, puede utilizar el método que resulte en la cantidad menor de impuestos. 1040x 2011 free file La deducción estándar es una cantidad en dólares que reduce su ingreso tributable. 1040x 2011 free file La deducción estándar es un beneficio que, para muchos contribuyentes, elimina la necesidad de detallar deducciones, tales como gastos médicos, aportaciones hechas a obras caritativas, e impuestos, en el Anexo A del Formulario 1040. 1040x 2011 free file La deducción estándar es mayor para los contribuyentes que: Tengan 65 años de edad o más o Sean ciegos. 1040x 2011 free file Usted se beneficia de la deducción estándar si ésta es mayor que el total de las deducciones detalladas permisibles. 1040x 2011 free file Personas que no reúnen los requisitos para la deducción estándar. 1040x 2011 free file   Su deducción estándar es cero y debe detallar todas las deducciones que tenga si: Su estado civil para efectos de la declaración es casado que presenta la declaración por separado y su cónyuge detalla las deducciones en su propia declaración, Presenta una declaración de impuestos para un año tributario corto debido a un cambio en su período contable anual, o Es extranjero no residente o extranjero con doble residencia durante el año. 1040x 2011 free file Se le considera extranjero con doble residencia si tuvo estatus de ambos extranjero no residente y extranjero residente durante el año. 1040x 2011 free file Nota. 1040x 2011 free file Si es extranjero no residente que está casado con un ciudadano estadounidense o es residente extranjero al final del año, puede elegir ser tratado como residente estadounidense. 1040x 2011 free file Vea la Publicación 519, U. 1040x 2011 free file S. 1040x 2011 free file Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés. 1040x 2011 free file Si elige esta opción, puede tomar la deducción estándar. 1040x 2011 free file Si alguna exención suya puede ser reclamada en la declaración de impuestos de otra persona (tal como la declaración de sus padres), es posible que su deducción estándar sea limitada. 1040x 2011 free file Vea Deducción Estándar para Dependientes , más adelante. 1040x 2011 free file Cantidad de la Deducción Estándar La cantidad de la deducción estándar depende de su estado civil para efectos de la declaración, si tiene 65 años de edad o más o es ciego, y si otro contribuyente puede reclamar una exención por usted. 1040x 2011 free file Generalmente, las cantidades de deducción estándar se ajustan cada año, conforme a la inflación. 1040x 2011 free file La cantidad de la deducción estándar para la mayoría de los contribuyentes se muestra en la Tabla 20-1. 1040x 2011 free file Declaración final de un fallecido. 1040x 2011 free file   La deducción estándar para la declaración final de impuestos de un fallecido es igual a la que hubiese sido si el fallecido hubiese seguido con vida. 1040x 2011 free file No obstante, si el fallecido no tenía 65 años de edad o más al morir, no puede reclamar la deducción estándar más alta, concedida por cumplir esa edad. 1040x 2011 free file Deducción Estándar Más Alta por Edad (65 Años de Edad o Más) Si tiene 65 años de edad o más el último día del año y no detalla sus deducciones, tiene derecho a una deducción estándar más alta. 1040x 2011 free file Se considera que tiene 65 años de edad el día antes de cumplir sus 65 años. 1040x 2011 free file Por lo tanto, puede tomar una deducción estándar más alta para el año 2013 si nació antes del 2 de enero de 1949. 1040x 2011 free file Utilice la Tabla 20-2 para calcular la cantidad de la deducción estándar. 1040x 2011 free file Deducción Estándar Más Alta por Ceguera Si es ciego en el último día del año y no detalla sus deducciones, tiene derecho a una deducción estándar más alta. 1040x 2011 free file No está totalmente ciego. 1040x 2011 free file   Si no está totalmente ciego, tiene que obtener una declaración certificada de un oftalmólogo u optometrista que indique que: Aún cuando tiene sus espejuelos o lentes de contacto puestos, su ojo mejor no registra una cifra de vista mejor que el 20/200 o Su campo visual es de 20 grados o menos. 1040x 2011 free file   Si es poco probable que la condición de su vista vaya a mejorar más allá de estos límites, dicha declaración debería estipular este hecho. 1040x 2011 free file Tiene que guardar esta declaración con sus registros. 1040x 2011 free file   Si su vista se puede corregir más allá de estos límites únicamente con lentes de contacto que sólo pueda usar durante un corto lapso de tiempo debido a dolor, infección o úlceras, usted puede tomar la deducción estándar más alta por ceguera si reúne los demás requisitos. 1040x 2011 free file Cónyuge de 65 Años o Más o Ciego Puede tomar la deducción estándar mayor si su cónyuge tiene 65 años o más de edad o está ciego y: Ustedes presentan una declaración conjunta o Usted presenta una declaración separada y reclama una exención por su cónyuge porque el mismo no tuvo ningún ingreso bruto; y otro contribuyente no pudo haber reclamado a su cónyuge como dependiente. 1040x 2011 free file No puede tomar la deducción estándar más alta por una persona que no sea usted o su cónyuge. 1040x 2011 free file Ejemplos Los siguientes ejemplos muestran cómo determinar su deducción estándar utilizando la Tabla 20-1 y 20-2. 1040x 2011 free file Ejemplo 1. 1040x 2011 free file Carlos, de 46 años de edad, y Ana, de 33 años de edad, presentan una declaración conjunta en el año 2013. 1040x 2011 free file Ninguno de los dos es ciego ni puede ser reclamado como dependiente. 1040x 2011 free file Ellos optan por no detallar sus deducciones. 1040x 2011 free file Ellos utilizan la Tabla 20-1. 1040x 2011 free file La deducción estándar para ambos es $12,200. 1040x 2011 free file Ejemplo 2. 1040x 2011 free file Los datos son los mismos que en el Ejemplo 1, salvo que Carlos está ciego al final del año 2013. 1040x 2011 free file Carlos y Ana utilizan la Tabla 20-2. 1040x 2011 free file La deducción estándar para ambos es $13,400. 1040x 2011 free file Ejemplo 3. 1040x 2011 free file Roberto y María presentan una declaración conjunta para 2013. 1040x 2011 free file Los dos son mayores de 65 años de edad. 1040x 2011 free file Ninguno de los dos es ciego y ninguno de los dos puede ser reclamado como dependiente. 1040x 2011 free file Si ellos no detallan las deducciones, utilizan la Tabla 20-2. 1040x 2011 free file Su deducción estándar es $14,600. 1040x 2011 free file Deducción Estándar para Dependientes La deducción estándar de una persona quien otra persona puede reclamar como dependiente en su declaración de impuestos suele limitarse a la cantidad siguiente que sea mayor: $1,000 o El ingreso del trabajo de la persona para el año, más $350 (pero no en exceso de la cantidad normal de la deducción estándar, generalmente $6,100). 1040x 2011 free file Sin embargo, la deducción estándar podría ser más alta si la persona tiene 65 años de edad o más o si es ciego. 1040x 2011 free file Si alguna exención suya (o de su cónyuge si presentan una declaración conjunta) se puede reclamar en la declaración de impuestos de otra persona, utilice la Tabla 20-3 para determinar su deducción estándar. 1040x 2011 free file Definición del ingreso del trabajo. 1040x 2011 free file   El ingreso del trabajo corresponde a salarios, sueldos, propinas, honorarios por servicios profesionales y otras cantidades recibidas como pagos por trabajo que usted de hecho realiza. 1040x 2011 free file    Para propósitos de la deducción estándar, el ingreso del trabajo también incluye toda parte de una beca de estudios o de una beca de desarrollo profesional que usted tenga que incluir en el ingreso bruto. 1040x 2011 free file Vea Becas de estudios y becas de desarrollo profesional en el capítulo 12, para más información sobre qué se considera una beca de estudios o una beca de desarrollo profesional. 1040x 2011 free file Ejemplo 1. 1040x 2011 free file Miguel es soltero. 1040x 2011 free file Sus padres reclaman una exención por él en su declaración de impuestos del año 2013. 1040x 2011 free file Tiene ingresos de intereses de $780 y un salario de $150. 1040x 2011 free file No tiene deducciones detalladas. 1040x 2011 free file Miguel utiliza la Tabla 20-3 para calcular su deducción estándar. 1040x 2011 free file Él anota $150 (su ingreso del trabajo) en la línea 1, $500 ($150 + $350) en la línea 3, $1,000 (la cantidad mayor entre $500 y $1,000) en la línea 5, y $6,100 en la línea 6. 1040x 2011 free file Su deducción estándar, la cual se anota en la línea 7a, es de $1,000 (la cantidad menor entre $1,000 y $6,100). 1040x 2011 free file Ejemplo 2. 1040x 2011 free file José, un estudiante universitario a tiempo completo con 22 años de edad, puede ser reclamado como dependiente en la declaración de impuestos del año 2013 de sus padres. 1040x 2011 free file José está casado y presenta una declaración por separado. 1040x 2011 free file Su esposa no detalla sus deducciones en su declaración. 1040x 2011 free file José tiene ingresos de intereses de $1,500 y un salario de $3,800. 1040x 2011 free file Él no tiene deducciones detalladas. 1040x 2011 free file José utiliza la Tabla 20-3 para calcular su deducción estándar. 1040x 2011 free file Él anota su ingreso de trabajo de $3,800 en la línea 1. 1040x 2011 free file Él suma las líneas 1 y 2 y anota $4,150 en la línea 3. 1040x 2011 free file En la línea 5, él anota $4,150, la cantidad mayor entre las líneas 3 y 4. 1040x 2011 free file Ya que José está casado y presenta una declaración por separado, él anota $6,100 en la línea 6. 1040x 2011 free file En la línea 7a, él anota $4,150, como su deducción estándar, porque es menos de $6,100, la cantidad en la línea 6. 1040x 2011 free file Ejemplo 3. 1040x 2011 free file Carla, que es soltera, puede ser reclamada como dependiente en la declaración de impuestos del año 2013 de sus padres. 1040x 2011 free file Tiene 18 años de edad y es ciega. 1040x 2011 free file Tiene ingresos de intereses de $1,300 y un salario de $2,900. 1040x 2011 free file Ella no tiene deducciones detalladas. 1040x 2011 free file Carla consulta la Tabla 20-3 para encontrar su deducción estándar. 1040x 2011 free file Ella anota su salario de $2,900 en la línea 1. 1040x 2011 free file Suma las líneas 1 y 2 y anota $3,250 en la línea 3. 1040x 2011 free file En la línea 5, anota $3,250, la mayor entre las líneas 3 y 4. 1040x 2011 free file Ya que ella es soltera, Carla anota $6,100 en la línea 6. 1040x 2011 free file Anota $3,250 en la línea 7a. 1040x 2011 free file Esta es la menor entre las cantidades de las líneas 5 y 6. 1040x 2011 free file Ya que ella marcó el recuadro en la parte superior de la hoja, ella anota $1,500 en la línea 7b. 1040x 2011 free file Luego, suma las cantidades de las líneas 7a y 7b y anota su deducción estándar de $4,750 en la línea 7c. 1040x 2011 free file Ejemplo 4. 1040x 2011 free file Edgardo es soltero. 1040x 2011 free file Sus padres pueden reclamar una exención por él en su declaración del 2013. 1040x 2011 free file Su salario es de $7,000, tiene ingresos por intereses de $500, y pérdida de negocio de $3,000. 1040x 2011 free file Él no tiene deducciones detalladas. 1040x 2011 free file Edgardo utiliza la Tabla 20-3 para calcular su deducción estándar. 1040x 2011 free file Él anota $4,000 ($7,000 - $ 3,000) en la línea 1. 1040x 2011 free file Suma las líneas 1 y 2 y anota $4,350 en la línea 3. 1040x 2011 free file En la línea 5, anota $4,350, la cantidad mayor entre las líneas 3 y 4. 1040x 2011 free file Ya que él es soltero, Edgardo anota $6,100 en la línea 6. 1040x 2011 free file En la línea 7a, anota $4,350 como su deducción estándar porque es menor de $6,100, la cantidad que fue anotada en la línea 6. 1040x 2011 free file Quién Debe Detallar las Deducciones Debe detallar las deducciones si el total de las mismas es mayor que la cantidad de la deducción estándar. 1040x 2011 free file Además, debe detallar las deducciones si no reúne los requisitos para la deducción estándar, según se explicó anteriormente bajo Personas que no reúnen los requisitos para la deducción estándar . 1040x 2011 free file Debe calcular primero las deducciones detalladas y comparar aquella cantidad con su deducción estándar para asegurarse de estar utilizando el método que le brinda el mayor beneficio. 1040x 2011 free file Puede estar sujeto a un límite en algunas de sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $250,000 si es soltero ($275,000 si es cabeza de familia, $300,000 si es casado que presenta una declaración conjunta o viudo(a) que reúne los requisitos; o $150,000 si es casado que presenta la declaración por separado). 1040x 2011 free file Vea el capítulo 29 o las instrucciones para el Anexo A (Formulario 1040) para más información sobre cómo calcular la cantidad exacta de sus deducciones detalladas. 1040x 2011 free file Cuándo detallar las deducciones. 1040x 2011 free file   Es posible que le convenga detallar sus deducciones en el Anexo A (Formulario 1040) si usted: No reúne los requisitos para la deducción estándar o la cantidad que puede reclamar está limitada, Tuvo gastos médicos o dentales cuantiosos que no fueron cubiertos por su seguro durante el año, Pagó intereses e impuestos sobre su vivienda, Tuvo gastos de negocio del empleado cuantiosos que no fueron reembolsados por su empleador u otras deducciones misceláneas, Tuvo pérdidas por hechos fortuitos o por robo cuantiosas que no fueron cubiertas por su seguro, Hizo aportaciones cuantiosas a instituciones de caridad calificadas, o Tiene deducciones detalladas cuyo total es mayor que la deducción estándar a la que, por lo demás, tiene derecho. 1040x 2011 free file Estas deducciones se explican en los capítulos 21 al 28. 1040x 2011 free file   Si decide detallar las deducciones, complete el Anexo A y adjúntelo a su Formulario 1040. 1040x 2011 free file Anote la cantidad de la línea 29 del Anexo A en la línea 40 del Formulario 1040. 1040x 2011 free file Puede optar por detallar las deducciones para impuestos estatales u otros propósitos. 1040x 2011 free file   Aun si sus deducciones detalladas son menos que su deducción estándar, puede optar por detallar sus deducciones en la declaración de impuestos federales en vez de tomar la deducción estándar. 1040x 2011 free file Es posible que le convenga hacer esto si, por ejemplo, el beneficio tributario de detallar sus deducciones en la declaración de impuestos estatales es mayor que el beneficio tributario que pierde si no toma la deducción estándar en la declaración de impuestos federales. 1040x 2011 free file Para elegir esta opción, tiene que marcar el recuadro de la línea 30 del Anexo A. 1040x 2011 free file Si cambia de idea. 1040x 2011 free file   Si no detalla las deducciones y más tarde se da cuenta de que debió haberlas detallado –o si detalla las deducciones y más tarde se da cuenta de que no debió haberlo hecho– puede cambiar su declaración de impuestos presentando el Formulario 1040X, Amended U. 1040x 2011 free file S. 1040x 2011 free file Individual Income Tax Return (Declaración enmendada del impuesto federal sobre el ingreso personal en los Estados Unidos), en inglés. 1040x 2011 free file Vea Declaraciones Enmendadas y Solicitudes de Reembolso en el capítulo 1 para más información sobre las declaraciones enmendadas. 1040x 2011 free file Personas casadas que presentan la declaración por separado. 1040x 2011 free file   Puede cambiar de método para tomar deducciones sólo si usted y su cónyuge hacen los mismos cambios. 1040x 2011 free file Cada uno de los dos tienen que presentar una autorización para permitir la determinación de impuestos adicionales que cualquiera de ustedes pueda adeudar como resultado de dicho cambio. 1040x 2011 free file    Usted y su cónyuge pueden utilizar el método que les resulte en el total de impuestos más bajo, aunque uno de ustedes quizá pague más impuestos de los que hubiera pagado al utilizar el otro método. 1040x 2011 free file Tanto usted como su cónyuge tienen que utilizar el mismo método para reclamar deducciones. 1040x 2011 free file Si uno de ustedes detalla sus deducciones, el otro debe detallar sus deducciones también, porque él o ella no reunirá los requisitos para la deducción estándar. 1040x 2011 free file Vea Personas que no reúnen los requisitos para la deduccón estándar , anteriormente. 1040x 2011 free file Tablas de Deducción Estándar para el 2013 Si usted es casado que presenta la declaración por separado y su cónyuge detalla las deducciones, o si usted es extranjero con doble residencia, no puede tomar la deducción estándar aunque haya nacido antes del 2 de enero de 1949 o sea ciego. 1040x 2011 free file Tabla 20-1. 1040x 2011 free file Tabla de Deducción Estándar para la Mayoría de las Personas* Si su estado civil para efectos de la  declaración es Entonces su  deducción  estándar es: Soltero o casado que presenta la declaración por separado $6,100 Casado que presenta la declaración conjunta o viudo(a) que reúne los requisitos con hijo dependiente 12,200 Cabeza de familia 8,950 * No utilice esta tabla si nació antes del 2 de enero de 1949, o es ciego, o si alguien más puede reclamar una exención por usted (o por su cónyuge, si es casado que presenta la declaración conjuntamente). 1040x 2011 free file En vez de ésta, utilice la Tabla 20-2 ó 20-3. 1040x 2011 free file Tabla 20-2. 1040x 2011 free file Tabla de la Deducción Estándar para Personas que Nacieron Antes del 2 de enero de 1949 o que sean ciegas* Marque el número correcto de recuadros siguientes. 1040x 2011 free file Luego pase a la tabla. 1040x 2011 free file Usted: Nació antes del  2 de enero de 1949□ Es ciego□ Su cónyuge, si reclama  una exención por él o ella: Nació antes del  2 de enero de 1949 □ Es ciego□ Número total de recuadros que marcó   SI su estado civil para   efectos de la  declaración es Y el número en el  recuadro de arriba es ENTONCES su deducción  estándar es: Soltero 1 $7,600   2 9,100 Casado que presenta la 1 $13,400 declaración conjunta o 2 14,600 viudo(a) que reúne los requisitos 3 15,800 con hijo dependiente 4 17,000 Casado que presenta 1 $7,300 la declaración por separado 2 8,500   3 9,700   4 10,900 Cabeza de familia 1 $10,450   2 11,950 *Si alguien más puede reclamar una exención por usted (o su cónyuge, si presenta la declaración conjunta), utilice la tabla 20-3, en vez de ésta. 1040x 2011 free file Tabla 20-3. 1040x 2011 free file Tabla de Deducción Estándar para Dependientes Utilice esta hoja de trabajo sólo si alguien más puede reclamar una exención por usted (o por su cónyuge, si es casado que presenta la declaración conjuntamente). 1040x 2011 free file Marque el número correcto de recuadros más abajo. 1040x 2011 free file Luego pase a la hoja de trabajo. 1040x 2011 free file Usted:   Nació antes del 2 de enero de 1949 □ Es ciego □ Su cónyuge, si reclama una exención por él o ella: Nació antes del 2 de enero de 1949 □ Es ciego □ Número total de recuadros que marcó 1. 1040x 2011 free file Anote su ingreso del trabajo (definido más abajo). 1040x 2011 free file Si no tiene ninguno, anote -0-. 1040x 2011 free file 1. 1040x 2011 free file   2. 1040x 2011 free file Cantidad adicional. 1040x 2011 free file 2. 1040x 2011 free file $350 3. 1040x 2011 free file Sume las líneas 1 y 2. 1040x 2011 free file 3. 1040x 2011 free file   4. 1040x 2011 free file Deducción estándar mínima. 1040x 2011 free file 4. 1040x 2011 free file $1,000 5. 1040x 2011 free file De las líneas 3 ó 4, anote la cantidad mayor. 1040x 2011 free file 5. 1040x 2011 free file   6. 1040x 2011 free file Anote una de las cantidades siguientes según su estado civil para efectos de la declaración. 1040x 2011 free file Soltero o Casado que presenta la declaración por separado—$6,100 Casado que presenta la declaración conjunta—$12,200 Cabeza de familia—$8,950 6. 1040x 2011 free file   7. 1040x 2011 free file Deducción estándar. 1040x 2011 free file         a. 1040x 2011 free file De las líneas 5 ó 6, anote la cantidad que sea menor. 1040x 2011 free file Si nació después del 1 de enero de 1949, y no es ciego, pare. 1040x 2011 free file Ésta es su deducción estándar. 1040x 2011 free file De lo contrario, pase a la línea 7b. 1040x 2011 free file 7a. 1040x 2011 free file     b. 1040x 2011 free file Si nació antes del 2 de enero de 1949, o si es ciego, multiplique $1,500 ($1,200 si es casado) por la cifra en la línea de arriba. 1040x 2011 free file 7b. 1040x 2011 free file     c. 1040x 2011 free file Sume las líneas 7a y 7b. 1040x 2011 free file Ésta es su deducción estándar para el año 2013. 1040x 2011 free file 7c. 1040x 2011 free file   El ingreso del trabajo incluye salarios, sueldos, propinas, honorarios por servicios profesionales y otras remuneraciones recibidas por servicios personales que usted prestó. 1040x 2011 free file También incluye toda cantidad recibida por concepto de beca que deba incluir en sus ingresos. 1040x 2011 free file Prev  Up  Next   Home   More Online Publications
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The 1040x 2011 Free File

1040x 2011 free file 4. 1040x 2011 free file   Deductions Table of Contents Standard DeductionStandard Deduction for Dependents Itemized DeductionsMedical and Dental Expenses Most taxpayers have a choice of taking a standard deduction or itemizing their deductions. 1040x 2011 free file You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. 1040x 2011 free file If you have a choice, you should use the method that gives you the lower tax. 1040x 2011 free file Standard Deduction The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. 1040x 2011 free file Generally, the standard deduction amounts are adjusted each year for inflation. 1040x 2011 free file In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. 1040x 2011 free file Persons not eligible for the standard deduction. 1040x 2011 free file   Your standard deduction is zero and you should itemize any deductions you have if: You are married and filing a separate return, and your spouse itemizes deductions, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. 1040x 2011 free file You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. 1040x 2011 free file   If you are a nonresident alien who is married to a U. 1040x 2011 free file S. 1040x 2011 free file citizen or resident alien at the end of the year, you can choose to be treated as a U. 1040x 2011 free file S. 1040x 2011 free file resident. 1040x 2011 free file See Publication 519, U. 1040x 2011 free file S. 1040x 2011 free file Tax Guide for Aliens. 1040x 2011 free file If you make this choice, you can take the standard deduction. 1040x 2011 free file Decedent's final return. 1040x 2011 free file   The amount of the standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. 1040x 2011 free file However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. 1040x 2011 free file Higher standard deduction for age (65 or older). 1040x 2011 free file   If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. 1040x 2011 free file You are considered age 65 on the day before your 65th birthday. 1040x 2011 free file Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. 1040x 2011 free file Higher standard deduction for blindness. 1040x 2011 free file   If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. 1040x 2011 free file You qualify for this benefit if you are totally or partly blind. 1040x 2011 free file Not totally blind. 1040x 2011 free file   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is not more than 20 degrees. 1040x 2011 free file   If your eye condition will never improve beyond these limits, the statement should include this fact. 1040x 2011 free file You must keep the statement in your records. 1040x 2011 free file   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. 1040x 2011 free file Spouse 65 or older or blind. 1040x 2011 free file   You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and an exemption for your spouse could not be claimed by another taxpayer. 1040x 2011 free file    You cannot claim the higher standard deduction for an individual other than yourself and your spouse. 1040x 2011 free file Example. 1040x 2011 free file This example illustrates how to determine your standard deduction using Worksheet 4-1. 1040x 2011 free file Bill and Lisa are filing a joint return for 2013. 1040x 2011 free file Both are over age 65. 1040x 2011 free file Neither is blind, and neither can be claimed as a dependent. 1040x 2011 free file They do not itemize deductions, so they use Worksheet 4-1. 1040x 2011 free file Because they are married filing jointly, they enter $12,200 on line 1. 1040x 2011 free file They check the “No” box on line 2, so they also enter $12,200 on line 4. 1040x 2011 free file Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. 1040x 2011 free file They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. 1040x 2011 free file Standard Deduction for Dependents The standard deduction for an individual for whom an exemption can be claimed on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). 1040x 2011 free file However, the standard deduction may be higher if the individual is 65 or older or blind. 1040x 2011 free file If an exemption for you (or your spouse if you are filing jointly) can be claimed on someone else's return, use Worksheet 4-1, if applicable, to determine your standard deduction. 1040x 2011 free file Worksheet 4-1. 1040x 2011 free file 2013 Standard Deduction Worksheet Caution. 1040x 2011 free file If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. 1040x 2011 free file If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. 1040x 2011 free file Put the total number of boxes checked in box c and go to line 1. 1040x 2011 free file a. 1040x 2011 free file You   Born before  January 2, 1949     Blind b. 1040x 2011 free file Your spouse, if claiming  spouse's exemption   Born before January 2, 1949     Blind c. 1040x 2011 free file Total boxes checked             1. 1040x 2011 free file Enter the amount shown below for your filing status. 1040x 2011 free file               Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950   1. 1040x 2011 free file           2. 1040x 2011 free file Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  No. 1040x 2011 free file Skip line 3; enter the amount from line 1 on line 4. 1040x 2011 free file   Yes. 1040x 2011 free file Go to line 3. 1040x 2011 free file         3. 1040x 2011 free file Is your earned income* more than $650?               Yes. 1040x 2011 free file Add $350 to your earned income. 1040x 2011 free file Enter the total   3. 1040x 2011 free file         No. 1040x 2011 free file Enter $1,000 4. 1040x 2011 free file Enter the smaller of line 1 or line 3 4. 1040x 2011 free file   5. 1040x 2011 free file If born before January 2, 1949, or blind, multiply the number in box c by $1,200 ($1,500 if single or head of household). 1040x 2011 free file Enter the result here. 1040x 2011 free file Otherwise, enter -0- 5. 1040x 2011 free file   6. 1040x 2011 free file Add lines 4 and 5. 1040x 2011 free file This is your standard deduction for 2013. 1040x 2011 free file 6. 1040x 2011 free file   * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. 1040x 2011 free file It also includes any amount received as a scholarship that you must include in your income. 1040x 2011 free file Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27 (or the amount you reported on Form 1040A, line 7). 1040x 2011 free file Itemized Deductions Some individuals should itemize their deductions because it will save them money. 1040x 2011 free file Others should itemize because they do not qualify for the standard deduction. 1040x 2011 free file See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. 1040x 2011 free file You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. 1040x 2011 free file For more information, see Overall limitation, later. 1040x 2011 free file Medical and dental expenses, some taxes, certain interest expenses, charitable contributions, casualty and theft losses, and certain other miscellaneous expenses may be itemized as deductions on Schedule A (Form 1040). 1040x 2011 free file You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Cannot take the standard deduction, Had uninsured medical or dental expenses that are more than 10% of your adjusted gross income (or more than 7. 1040x 2011 free file 5% of your adjusted gross income if either you or your spouse is age 65 or older), Paid interest on your home, Paid real estate or personal property taxes, Paid mortgage insurance premiums, Paid state and local income or general sales taxes, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities (see Publication 526, Charitable Contributions), or Have total itemized deductions that are more than the standard deduction that applies to you. 1040x 2011 free file See the Schedule A (Form 1040) instructions for more information. 1040x 2011 free file Overall limitation. 1040x 2011 free file   You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000, if married filing separately, $250,000, if single, $275,000, if head of household, or $300,000, if married filing jointly or qualifying widow(er). 1040x 2011 free file  If your adjusted gross income exceeds the applicable amount, you will use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your total itemized deductions. 1040x 2011 free file Medical and Dental Expenses You can deduct certain medical and dental expenses you paid for yourself, your spouse, and your dependent(s) if you itemize your deductions on Schedule A (Form 1040). 1040x 2011 free file Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. 1040x 2011 free file For more information, see the following discussions of selected items, which are presented in alphabetical order. 1040x 2011 free file A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. 1040x 2011 free file Table 4-1. 1040x 2011 free file Medical and Dental Expenses Checklist You can include: You cannot include: Bandages Capital expenses for equipment or improvements to your home needed for medical care (see Publication 502) Certain weight-loss expenses for obesity Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. 1040x 2011 free file ) Lead-based paint removal (see Publication 502) Long-term care contracts, qualified (see Publication 502) Meals and lodging provided by a hospital during medical treatment Medical and hospital insurance premiums Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care 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 Publication 502) Special items (artificial limbs, false teeth, eyeglasses, contact lenses, hearing aids, crutches, wheelchair, etc. 1040x 2011 free file ) Special education for mentally or physically disabled persons (see Publication 502) 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 (see Publication 502) Contributions to Archer MSAs (see Publication 969) Bottled water 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 pretax basis) (see Publication 502) Funeral, burial, or cremation expenses Health savings account payments for medical expenses (see Publication 502) Illegal operation or treatment Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. 1040x 2011 free file 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 (see Publication 502) Surgery for purely cosmetic reasons (see Publication 502) Toothpaste, toiletries, cosmetics, etc. 1040x 2011 free file Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease You can deduct only the amount of your medical and dental expenses that is more than 10% of your adjusted gross income (or that is more than 7. 1040x 2011 free file 5% of your adjusted gross income if you or your spouse is age 65 or older). 1040x 2011 free file What to include. 1040x 2011 free file   Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. 1040x 2011 free file If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. 1040x 2011 free file 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. 1040x 2011 free file You can include medical expenses you charge to your credit card in the year the charge is made. 1040x 2011 free file It does not matter when you actually pay the amount charged. 1040x 2011 free file Home Improvements You can include in medical expenses amounts you pay for home improvements if their main purpose is medical care for you, your spouse, or your dependent. 1040x 2011 free file Only reasonable costs to accommodate a home to your disabled condition (or that of your spouse or your dependent(s) who live with you) are considered medical care. 1040x 2011 free file Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. 1040x 2011 free file Publication 502 contains additional information and examples, including a capital expense worksheet, to assist you in figuring the amount of the capital expense that you can include in your medical expenses. 1040x 2011 free file Also, see Publication 502 for information about deductible operating and upkeep expenses related to such capital expense items, and for information about improvements, for medical reasons, to property rented by a person with disabilities. 1040x 2011 free file Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. 1040x 2011 free file This is a personal expense that is not deductible. 1040x 2011 free file However, you may be able to include certain expenses paid to a person providing nursing-type services. 1040x 2011 free file For more information, see Nursing Services , later. 1040x 2011 free file Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 1040x 2011 free file For more information, see Qualified long-term care services under Long-Term Care, later. 1040x 2011 free file 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. 1040x 2011 free file This includes amounts paid for meals and lodging. 1040x 2011 free file Also, see Meals and Lodging , later. 1040x 2011 free file 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. 1040x 2011 free file Qualified long-term care services. 1040x 2011 free file   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 under a plan of care prescribed by a licensed health care practitioner. 1040x 2011 free file Chronically ill individual. 1040x 2011 free file    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. 1040x 2011 free file 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. 1040x 2011 free file Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. 1040x 2011 free file He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. 1040x 2011 free file Maintenance and personal care services. 1040x 2011 free file    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). 1040x 2011 free file Qualified long-term care insurance contracts. 1040x 2011 free file   A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. 1040x 2011 free file 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. 1040x 2011 free file   The amount of qualified long-term care premiums you can include is limited. 1040x 2011 free file You can include the following as medical expenses on Schedule A (Form 1040). 1040x 2011 free file Qualified long-term care premiums up to the following amounts. 1040x 2011 free file Age 40 or under – $360. 1040x 2011 free file Age 41 to 50 – $680. 1040x 2011 free file Age 51 to 60 – $1,360. 1040x 2011 free file Age 61 to 70 – $3,640. 1040x 2011 free file Age 71 or over – $4,550. 1040x 2011 free file Unreimbursed expenses for qualified long-term care services. 1040x 2011 free file Note. 1040x 2011 free file The limit on premiums is for each person. 1040x 2011 free file Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if your main reason for being there is to receive medical care. 1040x 2011 free file You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. 1040x 2011 free file You can include the cost of such lodging while away from home if all of the following requirements are met. 1040x 2011 free file The lodging is primarily for, and essential to, medical care. 1040x 2011 free file 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. 1040x 2011 free file The lodging is not lavish or extravagant under the circumstances. 1040x 2011 free file There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. 1040x 2011 free file The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. 1040x 2011 free file You can include lodging for a person traveling with the person receiving the medical care. 1040x 2011 free file 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. 1040x 2011 free file (Meals are not included. 1040x 2011 free file ) Nursing home. 1040x 2011 free file   You can include in medical expenses the cost of medical care in a nursing home or a home for the aged for yourself, your spouse, or your dependent(s). 1040x 2011 free file This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. 1040x 2011 free file   Do not include the cost of meals and lodging if the reason for being in the home is personal. 1040x 2011 free file However, you can include in medical expenses the part of the cost that is for medical or nursing care. 1040x 2011 free file Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. 1040x 2011 free file Policies can provide payment for: Hospitalization, surgical fees, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Qualified long-term care insurance contracts (subject to the additional limits included in the discussion on qualified long-term care insurance contracts under Long-Term Care , earlier). 1040x 2011 free file 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. 1040x 2011 free file The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. 1040x 2011 free file Medicare Part A. 1040x 2011 free file   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare Part A. 1040x 2011 free file The payroll tax paid for Medicare Part A is not a medical expense. 1040x 2011 free file If you are not covered under social security (or were not a government employee who paid Medicare tax), you can enroll voluntarily in Medicare Part A. 1040x 2011 free file In this situation you can include the premiums you paid for Medicare Part A as a medical expense. 1040x 2011 free file Medicare Part B. 1040x 2011 free file   Medicare Part B is a supplemental medical insurance. 1040x 2011 free file Premiums you pay for Medicare Part B are a medical expense. 1040x 2011 free file If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. 1040x 2011 free file If you were over age 65 or disabled when you first enrolled, check with your local Social Security Administration office, or go to their website at www. 1040x 2011 free file SSA. 1040x 2011 free file gov, to find out your premium. 1040x 2011 free file Medicare Part D. 1040x 2011 free file   Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. 1040x 2011 free file You can include as a medical expense premiums you pay for Medicare Part D. 1040x 2011 free file Prepaid insurance premiums. 1040x 2011 free file   Insurance premiums you pay before you are age 65 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). 1040x 2011 free file Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. 1040x 2011 free file A prescribed drug is one that requires a prescription by a doctor for its use by an individual. 1040x 2011 free file You can also include amounts you pay for insulin. 1040x 2011 free file Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. 1040x 2011 free file Imported medicines and drugs. 1040x 2011 free file   If you import medicines or drugs from other countries, see Medicines and Drugs From Other Countries, under What Expenses Are Not Includible, in Publication 502. 1040x 2011 free file Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. 1040x 2011 free file The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. 1040x 2011 free file 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. 1040x 2011 free file These services can be provided in your home or another care facility. 1040x 2011 free file Generally, only the amount spent for nursing services is a medical expense. 1040x 2011 free file 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. 1040x 2011 free file However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 1040x 2011 free file See Maintenance and personal care services under Qualified long-term care services, earlier. 1040x 2011 free file 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. 1040x 2011 free file See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. 1040x 2011 free file You can also include in medical expenses part of the amount you pay for that attendant's meals. 1040x 2011 free file Divide the food expense among the household members to find the cost of the attendant's food. 1040x 2011 free file Then divide that cost in the same manner as in the preceding paragraph. 1040x 2011 free file If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. 1040x 2011 free file This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. 1040x 2011 free file Employment taxes. 1040x 2011 free file   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for a nurse, attendant, or other person who provides medical care. 1040x 2011 free file 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 under Nursing Services. 1040x 2011 free file For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. 1040x 2011 free file Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. 1040x 2011 free file Car expenses. 1040x 2011 free file    You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. 1040x 2011 free file You cannot include depreciation, insurance, general repair, or maintenance expenses. 1040x 2011 free file   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. 1040x 2011 free file   You can also include parking fees and tolls. 1040x 2011 free file You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. 1040x 2011 free file You can also include:    Bus, taxi, train, or plane fares or ambulance service, and 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. 1040x 2011 free file Do not include transportation expenses if, for purely personal reasons, you choose to travel to another city for an operation or other medical care prescribed by your doctor. 1040x 2011 free file Prev  Up  Next   Home   More Online Publications