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2009 1040 Form

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2009 1040 Form

2009 1040 form 35. 2009 1040 form   Education Credits Table of Contents Introduction Useful Items - You may want to see: Who Can Claim an Education Credit Qualified Education ExpensesNo Double Benefit Allowed Adjustments to Qualified Education Expenses Introduction For 2013, there are two tax credits available to persons who pay expenses for higher (postsecondary) education. 2009 1040 form They are: The American opportunity credit, and The lifetime learning credit. 2009 1040 form The chapter will present an overview of these education credits. 2009 1040 form To get the detailed information you will need to claim either of the credits, and for examples illustrating that information, see chapters 2 and 3 of Publication 970. 2009 1040 form Can you claim more than one education credit this year?   For each student, you can choose for any year only one of the credits. 2009 1040 form For example, if you choose to take the American opportunity credit for a child on your 2013 tax return, you cannot, for that same child, also claim the lifetime learning credit for 2013. 2009 1040 form   If you are eligible to claim the American opportunity credit and you are also eligible to claim the lifetime learning credit for the same student in the same year, you can choose to claim either credit, but not both. 2009 1040 form   If you pay qualified education expenses for more than one student in the same year, you can choose to take the American opportunity and the lifetime learning credits on a per-student, per-year basis. 2009 1040 form This means that, for example, you can claim the American opportunity credit for one student and the lifetime learning credit for another student in the same year. 2009 1040 form Table 35-1. 2009 1040 form Comparison of Education Credits Caution. 2009 1040 form You can claim both the American opportunity credit and the lifetime learning credit on the same return—but not for the same student. 2009 1040 form   American Opportunity Credit Lifetime Learning Credit Maximum credit Up to $2,500 credit per eligible student Up to $2,000 credit per return Limit on modified adjusted gross income (MAGI) $180,000 if married filing jointly;  $90,000 if single, head of household, or qualifying widow(er) $127,000 if married filing jointly;  $63,000 if single, head of household, or qualifying widow(er) Refundable or nonrefundable 40% of credit may be refundable Credit limited to the amount of tax you must pay on your taxable income Number of years of postsecondary education Available ONLY if the student had not completed the first 4 years of postsecondary education before 2013 Available for all years of postsecondary education and for courses to acquire or improve job skills Number of tax years credit available Available ONLY for 4 tax years per eligible student (including any year(s) the Hope credit was claimed) Available for an unlimited number of years Type of program required Student must be pursuing a program leading to a degree or other recognized education credential Student does not need to be pursuing a program leading to a degree or other recognized education credential Number of courses Student must be enrolled at least half time for at least one academic period beginning during the tax year Available for one or more courses Felony drug conviction At the end of 2013, the student had not been convicted of a felony for possessing or distributing a controlled substance Felony drug convictions do not make the student ineligible Qualified expenses Tuition, required enrollment fees, and course materials that the student needs for a course of study whether or not the materials are bought at the educational institution as a condition of enrollment or attendance Tuition and fees required for enrollment or attendance (including amounts required to be paid to the institution for course-related books, supplies, and equipment) Payments for academic periods Payments made in 2013 for academic periods beginning in 2013 or beginning in the first 3 months of 2014 Differences between the American opportunity and lifetime learning credits. 2009 1040 form   There are several differences between these two credits. 2009 1040 form These differences are summarized in Table 35-1, later. 2009 1040 form Useful Items - You may want to see: Publication 970 Tax Benefits for Education Form (and Instructions) 8863 Education Credits (American Opportunity and Lifetime Learning Credits) Who Can Claim an Education Credit You may be able to claim an education credit if you, your spouse, or a dependent you claim on your tax return was a student enrolled at or attending an eligible educational institution. 2009 1040 form The credits are based on the amount of qualified education expenses paid for the student in 2013 for academic periods beginning in 2013 and in the first 3 months of 2014. 2009 1040 form For example, if you paid $1,500 in December 2013 for qualified tuition for the spring 2014 semester beginning in January 2014, you may be able to use that $1,500 in figuring your 2013 education credit(s). 2009 1040 form Academic period. 2009 1040 form   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. 2009 1040 form In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. 2009 1040 form Eligible educational institution. 2009 1040 form   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. 2009 1040 form S. 2009 1040 form Department of Education. 2009 1040 form It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 2009 1040 form The educational institution should be able to tell you if it is an eligible educational institution. 2009 1040 form   Certain educational institutions located outside the United States also participate in the U. 2009 1040 form S. 2009 1040 form Department of Education's Federal Student Aid (FSA) programs. 2009 1040 form Who can claim a dependent's expenses. 2009 1040 form   If an exemption is allowed as a deduction for any person who claims the student as a dependent, all qualified education expenses of the student are treated as having been paid by that person. 2009 1040 form Therefore, only that person can claim an education credit for the student. 2009 1040 form If a student is not claimed as a dependent on another person's tax return, only the student can claim a credit. 2009 1040 form Expenses paid by a third party. 2009 1040 form   Qualified education expenses paid on behalf of the student by someone other than the student (such as a relative) are treated as paid by the student. 2009 1040 form However, qualified education expenses paid (or treated as paid) by a student who is claimed as a dependent on your tax return are treated as paid by you. 2009 1040 form Therefore, you are treated as having paid expenses that were paid by the third party. 2009 1040 form For more information and an example see Who Can Claim a Dependent's Expenses in Pub. 2009 1040 form 970, chapter 2 or 3. 2009 1040 form Who cannot claim a credit. 2009 1040 form   You cannot take an education credit if any of the following apply. 2009 1040 form You are claimed as a dependent on another person's tax return, such as your parent's return. 2009 1040 form Your filing status is married filing separately. 2009 1040 form You (or your spouse) were a nonresident alien for any part of 2013 and did not elect to be treated as a resident alien for tax purposes. 2009 1040 form Your MAGI is one of the following. 2009 1040 form American opportunity credit: $180,000 or more if married filing jointly, or $90,000 or more if single, head of household, or qualifying widow(er). 2009 1040 form Lifetime learning credit: $127,000 or more if married filing jointly, or $63,000 or more if single, head of household, or qualifying widow(er) . 2009 1040 form   Generally, your MAGI is the amount on your Form 1040, line 38, or Form 1040A, line 22. 2009 1040 form However, if you are filing Form 2555, Form 2555–EZ, or Form 4563, or are excluding income from Puerto RIco, add to the amount on your Form 1040, line 38, or Form 1040A, line 22, the amount of income you excluded. 2009 1040 form For details, see Pub. 2009 1040 form 970. 2009 1040 form    Figure 35-A may be helpful in determining if you can claim an education credit on your tax return. 2009 1040 form The American opportunity credit will always be greater than or equal to the lifetime learning credit for any student who is eligible for both credits. 2009 1040 form However, if any of the conditions for the American opportunity credit, listed in Table 35-1 earlier, are not met for any student, you cannot take the American opportunity credit for that student. 2009 1040 form You may be able to take the lifetime learning credit for part or all of that student's qualified education expenses instead. 2009 1040 form See Pub. 2009 1040 form 970 for information on other education benefits. 2009 1040 form Qualified Education Expenses Generally, qualified education expenses are amounts paid in 2013 for tuition and fees required for the student's enrollment or attendance at an eligible educational institution. 2009 1040 form It does not matter whether the expenses were paid in cash, by check, by credit or debit card, or with borrowed funds. 2009 1040 form For course-related books, supplies, and equipment, only certain expenses qualify. 2009 1040 form American opportunity credit: Qualified education expenses include amounts spent on books, supplies, and equipment needed for a course of study, whether or not the materials are purchased from the educational institution as a condition of enrollment or attendance. 2009 1040 form Lifetime learning credit: Qualified education expenses include amounts for books, supplies, and equipment only if required to be paid to the institution as a condition of enrollment or attendance. 2009 1040 form Qualified education expenses include nonacademic fees, such as student activity fees, athletic fees, or other expenses unrelated to the academic course of instruction, only if the fee must be paid to the institution as a condition of enrollment or attendance. 2009 1040 form However, fees for personal expenses (described below) are never qualified education expenses. 2009 1040 form Qualified education expenses for either credit do not include amounts paid for: Personal expenses. 2009 1040 form This means room and board, insurance, medical expenses (including student health fees), transportation, and other similar personal, living, or family expenses. 2009 1040 form Any course or other education involving sports, games, or hobbies, or any noncredit course, unless such course or other education is part of the student's degree program or (for the lifetime learning credit only) helps the student acquire or improve job skills. 2009 1040 form You should receive Form 1098–T, Tuition Statement, from the institution reporting either payments received in 2013 (box 1) or amounts billed in 2013 (box 2). 2009 1040 form However, the amount in box 1 or 2 of Form 1098–T may be different from the amount you paid (or are treated as having paid). 2009 1040 form In completing Form 8863, use only the amounts you actually paid (plus any amounts you are treated as having paid) in 2013, reduced as necessary, as described in Adjustments to Qualified Education Expenses , later. 2009 1040 form Qualified education expenses paid on behalf of the student by someone other than the student (such as a relative) are treated as paid by the student. 2009 1040 form Qualified education expenses paid (or treated as paid) by a student who is claimed as a dependent on your tax return are treated as paid by you. 2009 1040 form If you or the student takes a deduction for higher education expenses, such as on Schedule A or C (Form 1040), you cannot use those expenses in your qualified education expenses when figuring your education credits. 2009 1040 form Qualified education expenses for any academic period must be reduced by any tax-free educational assistance allocable to that academic period. 2009 1040 form See Adjustments to Qualified Education Expenses, later. 2009 1040 form Prepaid Expenses. 2009 1040 form   Qualified education expenses paid in 2013 for an academic period that begins in the first 3 months of 2014 can be used in figuring an education credit for 2013 only. 2009 1040 form See Academic period , earlier. 2009 1040 form For example, if you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring an education credit for 2013 only (if you meet all the other requirements). 2009 1040 form    You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 education credit(s). 2009 1040 form Paid with borrowed funds. 2009 1040 form   You can claim an education credit for qualified education expenses paid with the proceeds of a loan. 2009 1040 form Use the expenses to figure the credit for the year in which the expenses are paid, not the year in which the loan is repaid. 2009 1040 form Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. 2009 1040 form Student withdraws from class(es). 2009 1040 form   You can claim an education credit for qualified education expenses not refunded when a student withdraws. 2009 1040 form No Double Benefit Allowed You cannot do any of the following. 2009 1040 form Deduct higher education expenses on your income tax return (as, for example, a business expense) and also claim an education credit based on those same expenses. 2009 1040 form Claim more than one education credit based on the same qualified education expenses. 2009 1040 form Claim an education credit based on the same expenses used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or qualified tuition program (QTP). 2009 1040 form Claim an education credit based on qualified education expenses paid with educational assistance, such as a tax-free scholarship, grant, or employer-provided educational assistance. 2009 1040 form See Adjustments to Qualified Education Expenses, next. 2009 1040 form Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid in 2013 by or on behalf of that student under the following rules. 2009 1040 form The result is the amount of adjusted qualified education expenses for each student. 2009 1040 form Tax-free educational assistance. 2009 1040 form   For tax-free educational assistance received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance allocable to that academic period. 2009 1040 form See Academic period , earlier. 2009 1040 form      Tax-free educational assistance includes:    Tax-free parts of scholarships and fellowships (see chapter 12 of this publication and chapter 1 of Pub. 2009 1040 form 970), The tax-free part of Pell grants (see chapter 1 of Pub. 2009 1040 form 970), The tax-free part of employer-provided educational assistance (see Pub. 2009 1040 form 970), Veterans' educational assistance (see chapter 1 of Pub. 2009 1040 form 970), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. 2009 1040 form Generally, any scholarship or fellowship is treated as tax-free educational assistance. 2009 1040 form However, a scholarship or fellowship is not treated as tax-free educational assistance to the extent the student includes it in gross income (if the student is required to file a tax return) for the year the scholarship or fellowship is received and either: The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. 2009 1040 form 970, chapter 1; or The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. 2009 1040 form 970, chapter 1. 2009 1040 form You may be able to increase the combined value of an education credit and certain educational assistance if the student includes some or all of the educational assistance in income in the year received. 2009 1040 form For details, see Adjustments of Qualified Education Expenses, in chapters 2 and 3 of Pub. 2009 1040 form 970. 2009 1040 form Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. 2009 1040 form This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). 2009 1040 form If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed, later. 2009 1040 form If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed, later. 2009 1040 form Refunds. 2009 1040 form   A refund of qualified education expenses may reduce qualified education expenses for the tax year or may require you to repay (recapture) the credit that you claimed in an earlier year. 2009 1040 form Some tax-free educational assistance received after 2013 may be treated as a refund. 2009 1040 form See Tax-free educational assistance, earlier. 2009 1040 form Refunds received in 2013. 2009 1040 form   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses paid in 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. 2009 1040 form Refunds received after 2013 but before your income tax return is filed. 2009 1040 form   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is received before you file your 2013 income tax return, reduce the amount of qualified education expenses for 2013 by the amount of the refund. 2009 1040 form Refunds received after 2013 and after your income tax return is filed. 2009 1040 form   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is received after you file your 2013 income tax return, you may need to repay some or all of the credit that you claimed. 2009 1040 form See Credit recapture, next. 2009 1040 form Credit recapture. 2009 1040 form    If any tax-free educational assistance for the qualified education expenses paid in 2013, or any refund of your qualified education expenses paid in 2013, is received after you file your 2013 income tax return, you must recapture (repay) any excess credit. 2009 1040 form You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing the expenses by the amount of the refund or tax-free educational assistance. 2009 1040 form You then refigure your education credit(s) for 2013 and figure the amount by which your 2013 tax liability would have increased if you had claimed the refigured credit(s). 2009 1040 form Include that amount as an additional tax for the year the refund or tax-free assistance was received. 2009 1040 form Example. 2009 1040 form    You paid $8,000 tuition and fees in December 2013 for your child's Spring semester beginning in January 2014. 2009 1040 form You filed your 2013 tax return on February 3, 2014, and claimed a lifetime learning credit of $1,600 ($8,000 qualified education expense paid x . 2009 1040 form 20). 2009 1040 form You claimed no other tax credits. 2009 1040 form After you filed your return, your child withdrew from two courses and you received a refund of $1,400. 2009 1040 form You must refigure your 2013 lifetime learning credit using $6,600 ($8,000 qualified education expenses − $1,400 refund). 2009 1040 form The refigured credit is $1,320 and your tax liability increased by $280. 2009 1040 form You must include the difference of $280 ($1,600 credit originally claimed − $1,320 refigured credit) as additional tax on your 2014 income tax return. 2009 1040 form See the instructions for your 2014 income tax return to determine where to include this tax. 2009 1040 form If you also pay qualified education expenses in 2014 for an academic period that begins in the first 3 months of 2014 and you receive tax-free educational assistance, or a refund, as described above, you may choose to reduce your qualified education expenses for 2014 instead of reducing your expenses for 2013. 2009 1040 form Amounts that do not reduce qualified education expenses. 2009 1040 form   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. 2009 1040 form   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. 2009 1040 form The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses, as defined in Chapter 1 of Pub. 2009 1040 form 970. 2009 1040 form The use of the money is not restricted. 2009 1040 form   For examples, see chapter 2 in Pub. 2009 1040 form 970. 2009 1040 form Figure 35-A. 2009 1040 form Can You Claim an Education Credit for 2013? This image is too large to be displayed in the current screen. 2009 1040 form Please click the link to view the image. 2009 1040 form Figure 35-A. 2009 1040 form Can You Claim an Education Credit for 2013? Prev  Up  Next   Home   More Online Publications
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Disposiciones Tributarias de la Ley de Cuidado de Salud a Bajo Precio

English

 

 Personas físicas
 y familias
 
 Empleadores
 
Otras organizaciones
 
La Ley de Cuidado de Salud, aborda las opciones de cobertura de seguro médico y ayuda financiera para personas físicas y familias, incluso el Crédito Tributario para Primas. El IRS, administra las disposiciones tributarias incluidas en la nueva ley. Visite CuidadoDeSalud.gov para más información sobre las opciones de cobertura y ayuda.
   
   
La Ley de Cuidado de Salud, contiene muchas disposiciones tributarias y otras para empleadores. El IRS administra las disposiciones tributarias incluidas en la ley. Visite CuidadoDeSalud.gov y SBA.gov/healthcare para más información sobre otras disposiciones.
 
 
  • Aseguradores
  • Ciertos Tipos de Negocios
  • Organizaciones Exentas y Gubernamentales

 

 

Page Last Reviewed or Updated: 26-Mar-2014

The 2009 1040 Form

2009 1040 form 4. 2009 1040 form   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. 2009 1040 form You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. 2009 1040 form If you have a choice, you should use the method that gives you the lower tax. 2009 1040 form 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. 2009 1040 form Generally, the standard deduction amounts are adjusted each year for inflation. 2009 1040 form In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. 2009 1040 form Persons not eligible for the standard deduction. 2009 1040 form   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. 2009 1040 form You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. 2009 1040 form   If you are a nonresident alien who is married to a U. 2009 1040 form S. 2009 1040 form citizen or resident alien at the end of the year, you can choose to be treated as a U. 2009 1040 form S. 2009 1040 form resident. 2009 1040 form See Publication 519, U. 2009 1040 form S. 2009 1040 form Tax Guide for Aliens. 2009 1040 form If you make this choice, you can take the standard deduction. 2009 1040 form Decedent's final return. 2009 1040 form   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. 2009 1040 form However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. 2009 1040 form Higher standard deduction for age (65 or older). 2009 1040 form   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. 2009 1040 form You are considered age 65 on the day before your 65th birthday. 2009 1040 form Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. 2009 1040 form Higher standard deduction for blindness. 2009 1040 form   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. 2009 1040 form You qualify for this benefit if you are totally or partly blind. 2009 1040 form Not totally blind. 2009 1040 form   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. 2009 1040 form   If your eye condition will never improve beyond these limits, the statement should include this fact. 2009 1040 form You must keep the statement in your records. 2009 1040 form   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. 2009 1040 form Spouse 65 or older or blind. 2009 1040 form   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. 2009 1040 form    You cannot claim the higher standard deduction for an individual other than yourself and your spouse. 2009 1040 form Example. 2009 1040 form This example illustrates how to determine your standard deduction using Worksheet 4-1. 2009 1040 form Bill and Lisa are filing a joint return for 2013. 2009 1040 form Both are over age 65. 2009 1040 form Neither is blind, and neither can be claimed as a dependent. 2009 1040 form They do not itemize deductions, so they use Worksheet 4-1. 2009 1040 form Because they are married filing jointly, they enter $12,200 on line 1. 2009 1040 form They check the “No” box on line 2, so they also enter $12,200 on line 4. 2009 1040 form Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. 2009 1040 form They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. 2009 1040 form 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). 2009 1040 form However, the standard deduction may be higher if the individual is 65 or older or blind. 2009 1040 form 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. 2009 1040 form Worksheet 4-1. 2009 1040 form 2013 Standard Deduction Worksheet Caution. 2009 1040 form If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. 2009 1040 form If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. 2009 1040 form Put the total number of boxes checked in box c and go to line 1. 2009 1040 form a. 2009 1040 form You   Born before  January 2, 1949     Blind b. 2009 1040 form Your spouse, if claiming  spouse's exemption   Born before January 2, 1949     Blind c. 2009 1040 form Total boxes checked             1. 2009 1040 form Enter the amount shown below for your filing status. 2009 1040 form               Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950   1. 2009 1040 form           2. 2009 1040 form Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  No. 2009 1040 form Skip line 3; enter the amount from line 1 on line 4. 2009 1040 form   Yes. 2009 1040 form Go to line 3. 2009 1040 form         3. 2009 1040 form Is your earned income* more than $650?               Yes. 2009 1040 form Add $350 to your earned income. 2009 1040 form Enter the total   3. 2009 1040 form         No. 2009 1040 form Enter $1,000 4. 2009 1040 form Enter the smaller of line 1 or line 3 4. 2009 1040 form   5. 2009 1040 form 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). 2009 1040 form Enter the result here. 2009 1040 form Otherwise, enter -0- 5. 2009 1040 form   6. 2009 1040 form Add lines 4 and 5. 2009 1040 form This is your standard deduction for 2013. 2009 1040 form 6. 2009 1040 form   * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. 2009 1040 form It also includes any amount received as a scholarship that you must include in your income. 2009 1040 form 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). 2009 1040 form Itemized Deductions Some individuals should itemize their deductions because it will save them money. 2009 1040 form Others should itemize because they do not qualify for the standard deduction. 2009 1040 form See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. 2009 1040 form You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. 2009 1040 form For more information, see Overall limitation, later. 2009 1040 form 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). 2009 1040 form 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. 2009 1040 form 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. 2009 1040 form See the Schedule A (Form 1040) instructions for more information. 2009 1040 form Overall limitation. 2009 1040 form   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). 2009 1040 form  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. 2009 1040 form 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). 2009 1040 form Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. 2009 1040 form For more information, see the following discussions of selected items, which are presented in alphabetical order. 2009 1040 form A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. 2009 1040 form Table 4-1. 2009 1040 form 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. 2009 1040 form ) 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. 2009 1040 form ) 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. 2009 1040 form 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. 2009 1040 form 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. 2009 1040 form 5% of your adjusted gross income if you or your spouse is age 65 or older). 2009 1040 form What to include. 2009 1040 form   Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. 2009 1040 form If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. 2009 1040 form 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. 2009 1040 form You can include medical expenses you charge to your credit card in the year the charge is made. 2009 1040 form It does not matter when you actually pay the amount charged. 2009 1040 form 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. 2009 1040 form 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. 2009 1040 form Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. 2009 1040 form 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. 2009 1040 form 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. 2009 1040 form Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. 2009 1040 form This is a personal expense that is not deductible. 2009 1040 form However, you may be able to include certain expenses paid to a person providing nursing-type services. 2009 1040 form For more information, see Nursing Services , later. 2009 1040 form Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 2009 1040 form For more information, see Qualified long-term care services under Long-Term Care, later. 2009 1040 form 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. 2009 1040 form This includes amounts paid for meals and lodging. 2009 1040 form Also, see Meals and Lodging , later. 2009 1040 form 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. 2009 1040 form Qualified long-term care services. 2009 1040 form   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. 2009 1040 form Chronically ill individual. 2009 1040 form    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. 2009 1040 form 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. 2009 1040 form Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. 2009 1040 form He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. 2009 1040 form Maintenance and personal care services. 2009 1040 form    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). 2009 1040 form Qualified long-term care insurance contracts. 2009 1040 form   A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. 2009 1040 form 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. 2009 1040 form   The amount of qualified long-term care premiums you can include is limited. 2009 1040 form You can include the following as medical expenses on Schedule A (Form 1040). 2009 1040 form Qualified long-term care premiums up to the following amounts. 2009 1040 form Age 40 or under – $360. 2009 1040 form Age 41 to 50 – $680. 2009 1040 form Age 51 to 60 – $1,360. 2009 1040 form Age 61 to 70 – $3,640. 2009 1040 form Age 71 or over – $4,550. 2009 1040 form Unreimbursed expenses for qualified long-term care services. 2009 1040 form Note. 2009 1040 form The limit on premiums is for each person. 2009 1040 form 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. 2009 1040 form You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. 2009 1040 form You can include the cost of such lodging while away from home if all of the following requirements are met. 2009 1040 form The lodging is primarily for, and essential to, medical care. 2009 1040 form 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. 2009 1040 form The lodging is not lavish or extravagant under the circumstances. 2009 1040 form There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. 2009 1040 form The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. 2009 1040 form You can include lodging for a person traveling with the person receiving the medical care. 2009 1040 form 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. 2009 1040 form (Meals are not included. 2009 1040 form ) Nursing home. 2009 1040 form   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). 2009 1040 form This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. 2009 1040 form   Do not include the cost of meals and lodging if the reason for being in the home is personal. 2009 1040 form However, you can include in medical expenses the part of the cost that is for medical or nursing care. 2009 1040 form Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. 2009 1040 form 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). 2009 1040 form 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. 2009 1040 form The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. 2009 1040 form Medicare Part A. 2009 1040 form   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. 2009 1040 form The payroll tax paid for Medicare Part A is not a medical expense. 2009 1040 form 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. 2009 1040 form In this situation you can include the premiums you paid for Medicare Part A as a medical expense. 2009 1040 form Medicare Part B. 2009 1040 form   Medicare Part B is a supplemental medical insurance. 2009 1040 form Premiums you pay for Medicare Part B are a medical expense. 2009 1040 form If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. 2009 1040 form 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. 2009 1040 form SSA. 2009 1040 form gov, to find out your premium. 2009 1040 form Medicare Part D. 2009 1040 form   Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. 2009 1040 form You can include as a medical expense premiums you pay for Medicare Part D. 2009 1040 form Prepaid insurance premiums. 2009 1040 form   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). 2009 1040 form Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. 2009 1040 form A prescribed drug is one that requires a prescription by a doctor for its use by an individual. 2009 1040 form You can also include amounts you pay for insulin. 2009 1040 form Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. 2009 1040 form Imported medicines and drugs. 2009 1040 form   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. 2009 1040 form Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. 2009 1040 form The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. 2009 1040 form 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. 2009 1040 form These services can be provided in your home or another care facility. 2009 1040 form Generally, only the amount spent for nursing services is a medical expense. 2009 1040 form 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. 2009 1040 form However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 2009 1040 form See Maintenance and personal care services under Qualified long-term care services, earlier. 2009 1040 form 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. 2009 1040 form See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. 2009 1040 form You can also include in medical expenses part of the amount you pay for that attendant's meals. 2009 1040 form Divide the food expense among the household members to find the cost of the attendant's food. 2009 1040 form Then divide that cost in the same manner as in the preceding paragraph. 2009 1040 form If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. 2009 1040 form This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. 2009 1040 form Employment taxes. 2009 1040 form   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. 2009 1040 form 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. 2009 1040 form For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. 2009 1040 form Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. 2009 1040 form Car expenses. 2009 1040 form    You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. 2009 1040 form You cannot include depreciation, insurance, general repair, or maintenance expenses. 2009 1040 form   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. 2009 1040 form   You can also include parking fees and tolls. 2009 1040 form You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. 2009 1040 form 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. 2009 1040 form 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. 2009 1040 form Prev  Up  Next   Home   More Online Publications