File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

2011 1040 Form Download

How To File Taxes While Unemployed10 40 Ez2012 Irs Tax FormsFreefilefillableforms ComFree Tax Filing For State And FederalIrs 1040ez 2011Irs 1040 FormOhio 1040xIrs E FileTax Preparation Software1040 Ez 2013Irs 1040ez 2013E File 2010 Taxes For FreeFederal Income Tax Forms 2011State Tax File For FreeEfile 2010 Taxes1040 Ez TaxesMilitary State Tax ExemptionsTax Forms 2012 FederalWhere Can I Get State Tax FormsHow To File Back Income TaxesHow To Fill Out 1040xFree State Income TaxFree Income Tax Help2012 1040ez FormHow Do You Amend A Tax ReturnCan I Still File My 2012 Taxes ElectronicallyIrs Extension10 40 EzFederal Income Tax Form 1040ezFree Irs State Tax FormsOnline 1040ezEz File 1040Irs GoveAmended 2012 Tax Return2011 Form 1040ez1040x TurbotaxHow To Amend 2011 Tax ReturnHow To Amend Your Taxes OnlineFree Printable Tax Forms

2011 1040 Form Download

2011 1040 form download Publication 502 - Main Content Table of Contents What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. 2011 1040 form download How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Spouse Dependent Decedent What Medical Expenses Are Includible?Abortion Acupuncture Alcoholism Ambulance Annual Physical Examination Artificial Limb Artificial Teeth Bandages Birth Control Pills Body Scan Braille Books and Magazines Breast Pumps and Supplies Breast Reconstruction Surgery Capital Expenses Car Chiropractor Christian Science Practitioner Contact Lenses Crutches Dental Treatment Diagnostic Devices Disabled Dependent Care Expenses Drug Addiction Drugs Eye Exam Eyeglasses Eye Surgery Fertility Enhancement Founder's Fee Guide Dog or Other Service Animal Health Institute Health Maintenance Organization (HMO) Hearing Aids Home Care Home Improvements Hospital Services Insurance Premiums Intellectually and Developmentally Disabled, Special Home for Laboratory Fees Lactation Expenses Lead-Based Paint Removal Learning Disability Legal Fees Lifetime Care—Advance Payments Lodging Long-Term Care Meals Medical Conferences Medical Information Plan Medicines Nursing Home Nursing Services Operations Optometrist Organ Donors Osteopath Oxygen Physical Examination Pregnancy Test Kit Prosthesis Psychiatric Care Psychoanalysis Psychologist Special Education Sterilization Stop-Smoking Programs Surgery Telephone Television Therapy Transplants Transportation Trips Tuition Vasectomy Vision Correction Surgery Weight-Loss Program Wheelchair Wig X-ray What Expenses Are Not Includible?Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Controlled Substances Cosmetic Surgery Dancing Lessons Diaper Service Electrolysis or Hair Removal Flexible Spending Account Funeral Expenses Future Medical Care Hair Transplant Health Club Dues Health Coverage Tax Credit Health Savings Accounts Household Help Illegal Operations and Treatments Insurance Premiums Maternity Clothes Medical Savings Account (MSA) Medicines and Drugs From Other Countries Nonprescription Drugs and Medicines Nutritional Supplements Personal Use Items Swimming Lessons Teeth Whitening Veterinary Fees Weight-Loss Program How Do You Treat Reimbursements?Insurance Reimbursement How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Sale of Medical Equipment or Property Damages for Personal Injuries Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons COBRA Premium Assistance Health Coverage Tax CreditWho Can Take This Credit? Qualifying Family Member Qualified Health Insurance Nonqualified Health Insurance Eligible Coverage Month How To Take the Credit How To Get Tax HelpLow Income Taxpayer Clinics What Are Medical Expenses? Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. 2011 1040 form download These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. 2011 1040 form download They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. 2011 1040 form download Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. 2011 1040 form download They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. 2011 1040 form download Medical expenses include the premiums you pay for insurance that covers the expenses of medical care, and the amounts you pay for transportation to get medical care. 2011 1040 form download Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. 2011 1040 form download What Expenses Can You Include This Year? You can include only the medical and dental expenses you paid this year, regardless of when the services were provided. 2011 1040 form download (But see Decedent under Whose Medical Expenses Can You Include, for an exception. 2011 1040 form download ) If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. 2011 1040 form download 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. 2011 1040 form download If you use a credit card, include medical expenses you charge to your credit card in the year the charge is made, not when you actually pay the amount charged. 2011 1040 form download If you did not claim a medical or dental expense that would have been deductible in an earlier year, you can file Form 1040X, Amended U. 2011 1040 form download S. 2011 1040 form download Individual Income Tax Return, for the year in which you overlooked the expense. 2011 1040 form download Do not claim the expense on this year's return. 2011 1040 form download Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. 2011 1040 form download You cannot include medical expenses that were paid by insurance companies or other sources. 2011 1040 form download This is true whether the payments were made directly to you, to the patient, or to the provider of the medical services. 2011 1040 form download Separate returns. 2011 1040 form download   If you and your spouse live in a noncommunity property state and file separate returns, each of you can include only the medical expenses each actually paid. 2011 1040 form download Any medical expenses paid out of a joint checking account in which you and your spouse have the same interest are considered to have been paid equally by each of you, unless you can show otherwise. 2011 1040 form download Community property states. 2011 1040 form download   If you and your spouse live in a community property state and file separate returns or are registered domestic partners in Nevada, Washington, or California, any medical expenses paid out of community funds are divided equally. 2011 1040 form download Generally, each of you should include half the expenses. 2011 1040 form download If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. 2011 1040 form download If you live in a community property state and are not filing a joint return, see Publication 555, Community Property. 2011 1040 form download How Much of the Expenses Can You Deduct? Generally, you can deduct on Schedule A (Form 1040) only the amount of your medical and dental expenses that is more than 10% of your AGI. 2011 1040 form download But if either you or your spouse was born before January 2, 1949, you can deduct the amount of your medical and dental expenses that is more than 7. 2011 1040 form download 5% of your AGI. 2011 1040 form download Example. 2011 1040 form download You are unmarried and were born after January 2, 1949, and your AGI is $40,000, 10% of which is $4,000. 2011 1040 form download You paid medical expenses of $2,500. 2011 1040 form download You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. 2011 1040 form download Whose Medical Expenses Can You Include? You can generally include medical expenses you pay for yourself, as well as those you pay for someone who was your spouse or your dependent either when the services were provided or when you paid for them. 2011 1040 form download There are different rules for decedents and for individuals who are the subject of multiple support agreements. 2011 1040 form download See Support claimed under a multiple support agreement , later under Qualifying Relative. 2011 1040 form download Spouse You can include medical expenses you paid for your spouse. 2011 1040 form download To include these expenses, you must have been married either at the time your spouse received the medical services or at the time you paid the medical expenses. 2011 1040 form download Example 1. 2011 1040 form download Mary received medical treatment before she married Bill. 2011 1040 form download Bill paid for the treatment after they married. 2011 1040 form download Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. 2011 1040 form download If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. 2011 1040 form download Mary would include the amounts she paid during the year in her separate return. 2011 1040 form download If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. 2011 1040 form download Example 2. 2011 1040 form download This year, John paid medical expenses for his wife Louise, who died last year. 2011 1040 form download John married Belle this year and they file a joint return. 2011 1040 form download Because John was married to Louise when she received the medical services, he can include those expenses in figuring his medical expense deduction for this year. 2011 1040 form download Dependent You can include medical expenses you paid for your dependent. 2011 1040 form download For you to include these expenses, the person must have been your dependent either at the time the medical services were provided or at the time you paid the expenses. 2011 1040 form download A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. 2011 1040 form download The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. 2011 1040 form download S. 2011 1040 form download citizen or national or a resident of the United States, Canada, or Mexico. 2011 1040 form download If your qualifying child was adopted, see Exception for adopted child , later. 2011 1040 form download You can include medical expenses you paid for an individual that would have been your dependent except that: He or she received gross income of $3,900 or more in 2013, He or she filed a joint return for 2013, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. 2011 1040 form download Exception for adopted child. 2011 1040 form download   If you are a U. 2011 1040 form download S. 2011 1040 form download citizen or national and your adopted child lived with you as a member of your household for 2013, that child does not have to be a U. 2011 1040 form download S. 2011 1040 form download citizen or national, or a resident of the United States, Canada, or Mexico. 2011 1040 form download Qualifying Child A qualifying child is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a full-time student, and younger than you (or your spouse, if filing jointly), or Any age and permanently and totally disabled, Lived with you for more than half of 2013, Did not provide over half of his or her own support for 2013, and Did not file a joint return, other than to claim a refund. 2011 1040 form download Adopted child. 2011 1040 form download   A legally adopted child is treated as your own child. 2011 1040 form download This child includes a child lawfully placed with you for legal adoption. 2011 1040 form download   You can include medical expenses that you paid for a child before adoption if the child qualified as your dependent when the medical services were provided or when the expenses were paid. 2011 1040 form download   If you pay back an adoption agency or other persons for medical expenses they paid under an agreement with you, you are treated as having paid those expenses provided you clearly substantiate that the payment is directly attributable to the medical care of the child. 2011 1040 form download   But if you pay the agency or other person for medical care that was provided and paid for before adoption negotiations began, you cannot include them as medical expenses. 2011 1040 form download    You may be able to take a credit for other expenses related to an adoption. 2011 1040 form download See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. 2011 1040 form download Child of divorced or separated parents. 2011 1040 form download   For purposes of the medical and dental expenses deduction, a child of divorced or separated parents can be treated as a dependent of both parents. 2011 1040 form download Each parent can include the medical expenses he or she pays for the child, even if the other parent claims the child's dependency exemption, if: The child is in the custody of one or both parents for more than half the year, The child receives over half of his or her support during the year from his or her parents, and The child's parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Live apart at all times during the last 6 months of the year. 2011 1040 form download This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). 2011 1040 form download Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, or foster child, or a descendant of any of them (for example, your grandchild), Brother, sister, half brother, half sister, or a son or daughter of any of them, Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle), Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law, Who was not a qualifying child (see Qualifying Child, earlier) of any taxpayer for 2013, and For whom you provided over half of the support in 2013. 2011 1040 form download But see Child of divorced or separated parents , earlier, Support claimed under a multiple support agreement, next, and Kidnapped child under Qualifying Relative in Publication 501. 2011 1040 form download Support claimed under a multiple support agreement. 2011 1040 form download   If you are considered to have provided more than half of a qualifying relative's support under a multiple support agreement, you can include medical expenses you pay for that person. 2011 1040 form download A multiple support agreement is used when two or more people provide more than half of a person's support, but no one alone provides more than half. 2011 1040 form download   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. 2011 1040 form download However, you can include the entire unreimbursed amount you paid for medical expenses. 2011 1040 form download Example. 2011 1040 form download You and your three brothers each provide one-fourth of your mother's total support. 2011 1040 form download Under a multiple support agreement, you treat your mother as your dependent. 2011 1040 form download You paid all of her medical expenses. 2011 1040 form download Your brothers repaid you for three-fourths of these expenses. 2011 1040 form download In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. 2011 1040 form download Your brothers cannot include any part of the expenses. 2011 1040 form download However, if you and your brothers share the nonmedical support items and you separately pay all of your mother's medical expenses, you can include the unreimbursed amount you paid for her medical expenses in your medical expenses. 2011 1040 form download Decedent Medical expenses paid before death by the decedent are included in figuring any deduction for medical and dental expenses on the decedent's final income tax return. 2011 1040 form download This includes expenses for the decedent's spouse and dependents as well as for the decedent. 2011 1040 form download The survivor or personal representative of a decedent can choose to treat certain expenses paid by the decedent's estate for the decedent's medical care as paid by the decedent at the time the medical services were provided. 2011 1040 form download The expenses must be paid within the 1-year period beginning with the day after the date of death. 2011 1040 form download If you are the survivor or personal representative making this choice, you must attach a statement to the decedent's Form 1040 (or the decedent's amended return, Form 1040X) saying that the expenses have not been and will not be claimed on the estate tax return. 2011 1040 form download Qualified medical expenses paid before death by the decedent are not deductible if paid with a tax-free distribution from any Archer MSA, Medicare Advantage MSA, or health savings account. 2011 1040 form download What if the decedent's return had been filed and the medical expenses were not included?   Form 1040X can be filed for the year or years the expenses are treated as paid, unless the period for filing an amended return for that year has passed. 2011 1040 form download Generally, an amended return must be filed within 3 years of the date the original return was filed, or within 2 years from the time the tax was paid, whichever date is later. 2011 1040 form download Example. 2011 1040 form download John properly filed his 2012 income tax return. 2011 1040 form download He died in 2013 with unpaid medical expenses of $1,500 from 2012 and $1,800 in 2013. 2011 1040 form download If the expenses are paid within the 1-year period, his survivor or personal representative can file an amended return for 2012 claiming a deduction based on the $1,500 medical expenses. 2011 1040 form download The $1,800 of medical expenses from 2013 can be included on the decedent's final return for 2013. 2011 1040 form download What if you pay medical expenses of a deceased spouse or dependent?   If you paid medical expenses for your deceased spouse or dependent, include them as medical expenses on your Form 1040 in the year paid, whether they are paid before or after the decedent's death. 2011 1040 form download The expenses can be included if the person was your spouse or dependent either at the time the medical services were provided or at the time you paid the expenses. 2011 1040 form download What Medical Expenses Are Includible? Following is a list of items that you can include in figuring your medical expense deduction. 2011 1040 form download The items are listed in alphabetical order. 2011 1040 form download This list does not include all possible medical expenses. 2011 1040 form download To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. 2011 1040 form download Abortion You can include in medical expenses the amount you pay for a legal abortion. 2011 1040 form download Acupuncture You can include in medical expenses the amount you pay for acupuncture. 2011 1040 form download Alcoholism You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for alcohol addiction. 2011 1040 form download This includes meals and lodging provided by the center during treatment. 2011 1040 form download You can also include in medical expenses amounts you pay for transportation to and from Alcoholics Anonymous meetings in your community if the attendance is pursuant to medical advice that membership in Alcoholics Anonymous is necessary for the treatment of a disease involving the excessive use of alcoholic liquors. 2011 1040 form download Ambulance You can include in medical expenses amounts you pay for ambulance service. 2011 1040 form download Annual Physical Examination See Physical Examination , later. 2011 1040 form download Artificial Limb You can include in medical expenses the amount you pay for an artificial limb. 2011 1040 form download Artificial Teeth You can include in medical expenses the amount you pay for artificial teeth. 2011 1040 form download Bandages You can include in medical expenses the cost of medical supplies such as bandages. 2011 1040 form download Birth Control Pills You can include in medical expenses the amount you pay for birth control pills prescribed by a doctor. 2011 1040 form download Body Scan You can include in medical expenses the cost of an electronic body scan. 2011 1040 form download Braille Books and Magazines You can include in medical expenses the part of the cost of Braille books and magazines for use by a visually impaired person that is more than the cost of regular printed editions. 2011 1040 form download Breast Pumps and Supplies You can include in medical expenses the cost of breast pumps and supplies that assist lactation. 2011 1040 form download Breast Reconstruction Surgery You can include in medical expenses the amounts you pay for breast reconstruction surgery, as well as breast prosthesis, following a mastectomy for cancer. 2011 1040 form download See Cosmetic Surgery , later. 2011 1040 form download Capital Expenses You can include in medical expenses amounts you pay for special equipment installed in a home, or for improvements, if their main purpose is medical care for you, your spouse, or your dependent. 2011 1040 form download The cost of permanent improvements that increase the value of your property may be partly included as a medical expense. 2011 1040 form download The cost of the improvement is reduced by the increase in the value of your property. 2011 1040 form download The difference is a medical expense. 2011 1040 form download If the value of your property is not increased by the improvement, the entire cost is included as a medical expense. 2011 1040 form download Certain improvements made to accommodate a home to your disabled condition, or that of your spouse or your dependents who live with you, do not usually increase the value of the home and the cost can be included in full as medical expenses. 2011 1040 form download These improvements include, but are not limited to, the following items. 2011 1040 form download Constructing entrance or exit ramps for your home. 2011 1040 form download Widening doorways at entrances or exits to your home. 2011 1040 form download Widening or otherwise modifying hallways and interior doorways. 2011 1040 form download Installing railings, support bars, or other modifications to bathrooms. 2011 1040 form download Lowering or modifying kitchen cabinets and equipment. 2011 1040 form download Moving or modifying electrical outlets and fixtures. 2011 1040 form download Installing porch lifts and other forms of lifts (but elevators generally add value to the house). 2011 1040 form download Modifying fire alarms, smoke detectors, and other warning systems. 2011 1040 form download Modifying stairways. 2011 1040 form download Adding handrails or grab bars anywhere (whether or not in bathrooms). 2011 1040 form download Modifying hardware on doors. 2011 1040 form download Modifying areas in front of entrance and exit doorways. 2011 1040 form download Grading the ground to provide access to the residence. 2011 1040 form download Only reasonable costs to accommodate a home to a disabled condition are considered medical care. 2011 1040 form download Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. 2011 1040 form download Capital expense worksheet. 2011 1040 form download   Use Worksheet A to figure the amount of your capital expense to include in your medical expenses. 2011 1040 form download Worksheet A. 2011 1040 form download Capital Expense Worksheet Instructions: Use this worksheet to figure the amount, if any, of your medical expenses due to a home improvement. 2011 1040 form download 1. 2011 1040 form download Enter the amount you paid for the home improvement 1. 2011 1040 form download   2. 2011 1040 form download Enter the value of your home immediately after the improvement 2. 2011 1040 form download       3. 2011 1040 form download Enter the value of your home immediately before the improvement 3. 2011 1040 form download       4. 2011 1040 form download Subtract line 3 from line 2. 2011 1040 form download This is the increase in the value of your home due to the improvement 4. 2011 1040 form download     • If line 4 is more than or equal to line 1, you have no medical expenses due to the home improvement; stop here. 2011 1040 form download       • If line 4 is less than line 1, go to line 5. 2011 1040 form download     5. 2011 1040 form download Subtract line 4 from line 1. 2011 1040 form download These are your medical expenses due to the home improvement 5. 2011 1040 form download   Operation and upkeep. 2011 1040 form download   Amounts you pay for operation and upkeep of a capital asset qualify as medical expenses, as long as the main reason for them is medical care. 2011 1040 form download This rule applies even if none or only part of the original cost of the capital asset qualified as a medical care expense. 2011 1040 form download Improvements to property rented by a person with a disability. 2011 1040 form download   Amounts paid to buy and install special plumbing fixtures for a person with a disability, mainly for medical reasons, in a rented house are medical expenses. 2011 1040 form download Example. 2011 1040 form download John has arthritis and a heart condition. 2011 1040 form download He cannot climb stairs or get into a bathtub. 2011 1040 form download On his doctor's advice, he installs a bathroom with a shower stall on the first floor of his two-story rented house. 2011 1040 form download The landlord did not pay any of the cost of buying and installing the special plumbing and did not lower the rent. 2011 1040 form download John can include in medical expenses the entire amount he paid. 2011 1040 form download Car You can include in medical expenses the cost of special hand controls and other special equipment installed in a car for the use of a person with a disability. 2011 1040 form download Special design. 2011 1040 form download   You can include in medical expenses the difference between the cost of a regular car and a car specially designed to hold a wheelchair. 2011 1040 form download Cost of operation. 2011 1040 form download   The includible costs of using a car for medical reasons are explained under Transportation , later. 2011 1040 form download Chiropractor You can include in medical expenses fees you pay to a chiropractor for medical care. 2011 1040 form download Christian Science Practitioner You can include in medical expenses fees you pay to Christian Science practitioners for medical care. 2011 1040 form download Contact Lenses You can include in medical expenses amounts you pay for contact lenses needed for medical reasons. 2011 1040 form download You can also include the cost of equipment and materials required for using contact lenses, such as saline solution and enzyme cleaner. 2011 1040 form download See Eyeglasses and Eye Surgery , later. 2011 1040 form download Crutches You can include in medical expenses the amount you pay to buy or rent crutches. 2011 1040 form download Dental Treatment You can include in medical expenses the amounts you pay for the prevention and alleviation of dental disease. 2011 1040 form download Preventive treatment includes the services of a dental hygienist or dentist for such procedures as teeth cleaning, the application of sealants, and fluoride treatments to prevent tooth decay. 2011 1040 form download Treatment to alleviate dental disease include services of a dentist for procedures such as X-rays, fillings, braces, extractions, dentures, and other dental ailments. 2011 1040 form download But see Teeth Whitening under What Expenses Are Not Includible, later. 2011 1040 form download Diagnostic Devices You can include in medical expenses the cost of devices used in diagnosing and treating illness and disease. 2011 1040 form download Example. 2011 1040 form download You have diabetes and use a blood sugar test kit to monitor your blood sugar level. 2011 1040 form download You can include the cost of the blood sugar test kit in your medical expenses. 2011 1040 form download Disabled Dependent Care Expenses Some disabled dependent care expenses may qualify as either: Medical expenses, or Work-related expenses for purposes of taking a credit for dependent care. 2011 1040 form download (See Publication 503, Child and Dependent Care Expenses. 2011 1040 form download ) You can choose to apply them either way as long as you do not use the same expenses to claim both a credit and a medical expense deduction. 2011 1040 form download Drug Addiction You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for drug addiction. 2011 1040 form download This includes meals and lodging at the center during treatment. 2011 1040 form download Drugs See Medicines , later. 2011 1040 form download Eye Exam You can include in medical expenses the amount you pay for eye examinations. 2011 1040 form download Eyeglasses You can include in medical expenses amounts you pay for eyeglasses and contact lenses needed for medical reasons. 2011 1040 form download See Contact Lenses , earlier, for more information. 2011 1040 form download Eye Surgery You can include in medical expenses the amount you pay for eye surgery to treat defective vision, such as laser eye surgery or radial keratotomy. 2011 1040 form download Fertility Enhancement You can include in medical expenses the cost of the following procedures to overcome an inability to have children. 2011 1040 form download Procedures such as in vitro fertilization (including temporary storage of eggs or sperm). 2011 1040 form download Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children. 2011 1040 form download Founder's Fee See Lifetime Care—Advance Payments , later. 2011 1040 form download Guide Dog or Other Service Animal You can include in medical expenses the costs of buying, training, and maintaining a guide dog or other service animal to assist a visually impaired or hearing disabled person, or a person with other physical disabilities. 2011 1040 form download In general, this includes any costs, such as food, grooming, and veterinary care, incurred in maintaining the health and vitality of the service animal so that it may perform its duties. 2011 1040 form download Health Institute You can include in medical expenses fees you pay for treatment at a health institute only if the treatment is prescribed by a physician and the physician issues a statement that the treatment is necessary to alleviate a physical or mental defect or illness of the individual receiving the treatment. 2011 1040 form download Health Maintenance Organization (HMO) You can include in medical expenses amounts you pay to entitle you, your spouse, or a dependent to receive medical care from an HMO. 2011 1040 form download These amounts are treated as medical insurance premiums. 2011 1040 form download See Insurance Premiums , later. 2011 1040 form download Hearing Aids You can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it. 2011 1040 form download Home Care See Nursing Services , later. 2011 1040 form download Home Improvements See Capital Expenses , earlier. 2011 1040 form download 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. 2011 1040 form download This includes amounts paid for meals and lodging. 2011 1040 form download Also see Lodging , later. 2011 1040 form download Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. 2011 1040 form download Medical care policies can provide payment for treatment that includes: Hospitalization, surgical services, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Long-term care (subject to additional limitations). 2011 1040 form download See Qualified Long-Term Care Insurance Contracts under Long-Term Care, later. 2011 1040 form download 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. 2011 1040 form download The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. 2011 1040 form download Health coverage tax credit. 2011 1040 form download   If, during 2013, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient, you must complete Form 8885 before completing Schedule A. 2011 1040 form download When figuring the amount of insurance premiums you can deduct on Schedule A, do not include: Any amounts you included on Form 8885, Any qualified health insurance premiums you paid to “U. 2011 1040 form download S. 2011 1040 form download Treasury–HCTC,” or Any health coverage tax credit advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. 2011 1040 form download Employer-Sponsored Health Insurance Plan Do not include in your medical and dental expenses any insurance premiums paid by an employer-sponsored health insurance plan unless the premiums are included on your Form W-2, Wage and Tax Statement. 2011 1040 form download Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included on your Form W-2. 2011 1040 form download Example. 2011 1040 form download You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. 2011 1040 form download Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. 2011 1040 form download Because you are an employee whose insurance premiums are paid with money that is never included in your gross income, you cannot deduct the premiums paid with that money. 2011 1040 form download Long-term care services. 2011 1040 form download   Contributions made by your employer to provide coverage for qualified long-term care services under a flexible spending or similar arrangement must be included in your income. 2011 1040 form download This amount will be reported as wages on your Form W-2. 2011 1040 form download Retired public safety officers. 2011 1040 form download   If you are a retired public safety officer, do not include as medical expenses any health or long-term care insurance premiums that you elected to have paid with tax-free distributions from a retirement plan. 2011 1040 form download This applies only to distributions that would otherwise be included in income. 2011 1040 form download Health reimbursement arrangement (HRA). 2011 1040 form download   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. 2011 1040 form download This is because an HRA is funded solely by the employer. 2011 1040 form download Medicare A If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. 2011 1040 form download The payroll tax paid for Medicare A is not a medical expense. 2011 1040 form download If you are not covered under social security (or were not a government employee who paid Medicare tax), you can voluntarily enroll in Medicare A. 2011 1040 form download In this situation you can include the premiums you paid for Medicare A as a medical expense. 2011 1040 form download Medicare B Medicare B is a supplemental medical insurance. 2011 1040 form download Premiums you pay for Medicare B are a medical expense. 2011 1040 form download Check the information you received from the Social Security Administration to find out your premium. 2011 1040 form download Medicare D Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. 2011 1040 form download You can include as a medical expense premiums you pay for Medicare D. 2011 1040 form download Prepaid Insurance Premiums Premiums you pay before you are age 65 for insurance for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). 2011 1040 form download Unused Sick Leave Used To Pay Premiums You must include in gross income cash payments you receive at the time of retirement for unused sick leave. 2011 1040 form download You also must include in gross income the value of unused sick leave that, at your option, your employer applies to the cost of your continuing participation in your employer's health plan after you retire. 2011 1040 form download You can include this cost of continuing participation in the health plan as a medical expense. 2011 1040 form download If you participate in a health plan where your employer automatically applies the value of unused sick leave to the cost of your continuing participation in the health plan (and you do not have the option to receive cash), do not include the value of the unused sick leave in gross income. 2011 1040 form download You cannot include this cost of continuing participation in that health plan as a medical expense. 2011 1040 form download Insurance Premiums You Cannot Include You cannot include premiums you pay for: Life insurance policies, Policies providing payment for loss of earnings, Policies for loss of life, limb, sight, etc. 2011 1040 form download , Policies that pay you a guaranteed amount each week for a stated number of weeks if you are hospitalized for sickness or injury, The part of your car insurance that provides medical insurance coverage for all persons injured in or by your car because the part of the premium providing insurance for you, your spouse, and your dependents is not stated separately from the part of the premium providing insurance for medical care for others, or Health or long-term care insurance if you elected to pay these premiums with tax-free distributions from a retirement plan made directly to the insurance provider and these distributions would otherwise have been included in income. 2011 1040 form download Taxes imposed by any governmental unit, such as Medicare taxes, are not insurance premiums. 2011 1040 form download Coverage for nondependents. 2011 1040 form download   Generally, you cannot deduct any additional premium you pay as the result of including on your policy someone who is not your spouse or dependent, even if that person is your child under age 27. 2011 1040 form download However, you can deduct the additional premium if that person is: Your child whom you do not claim as a dependent because of the rules for children of divorced or separated parents, Any person you could have claimed as a dependent on your return except that person received $3,900 or more of gross income or filed a joint return, or Any person you could have claimed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else's 2013 return. 2011 1040 form download  Also, if you had family coverage when you added this individual to your policy and your premiums did not increase, you can enter on Schedule A (Form 1040) the full amount of your medical and dental insurance premiums. 2011 1040 form download Intellectually and Developmentally Disabled, Special Home for You can include in medical expenses the cost of keeping a person who is intellectually and developmentally disabled in a special home, not the home of a relative, on the recommendation of a psychiatrist to help the person adjust from life in a mental hospital to community living. 2011 1040 form download Laboratory Fees You can include in medical expenses the amounts you pay for laboratory fees that are part of medical care. 2011 1040 form download Lactation Expenses See Breast Pumps and Supplies , earlier. 2011 1040 form download Lead-Based Paint Removal You can include in medical expenses the cost of removing lead-based paints from surfaces in your home to prevent a child who has or had lead poisoning from eating the paint. 2011 1040 form download These surfaces must be in poor repair (peeling or cracking) or within the child's reach. 2011 1040 form download The cost of repainting the scraped area is not a medical expense. 2011 1040 form download If, instead of removing the paint, you cover the area with wallboard or paneling, treat these items as capital expenses. 2011 1040 form download See Capital Expenses , earlier. 2011 1040 form download Do not include the cost of painting the wallboard as a medical expense. 2011 1040 form download Learning Disability See Special Education , later. 2011 1040 form download Legal Fees You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. 2011 1040 form download However, you cannot include in medical expenses fees for the management of a guardianship estate, fees for conducting the affairs of the person being treated, or other fees that are not necessary for medical care. 2011 1040 form download Lifetime Care—Advance Payments You can include in medical expenses a part of a life-care fee or “founder's fee” you pay either monthly or as a lump sum under an agreement with a retirement home. 2011 1040 form download The part of the payment you include is the amount properly allocable to medical care. 2011 1040 form download The agreement must require that you pay a specific fee as a condition for the home's promise to provide lifetime care that includes medical care. 2011 1040 form download You can use a statement from the retirement home to prove the amount properly allocable to medical care. 2011 1040 form download The statement must be based either on the home's prior experience or on information from a comparable home. 2011 1040 form download Dependents with disabilities. 2011 1040 form download   You can include in medical expenses advance payments to a private institution for lifetime care, treatment, and training of your physically or mentally impaired child upon your death or when you become unable to provide care. 2011 1040 form download The payments must be a condition for the institution's future acceptance of your child and must not be refundable. 2011 1040 form download Payments for future medical care. 2011 1040 form download   Generally, you cannot include in medical expenses current payments for medical care (including medical insurance) to be provided substantially beyond the end of the year. 2011 1040 form download This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care of the type described earlier. 2011 1040 form download Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if a principal reason for being there is to receive medical care. 2011 1040 form download See Nursing Home , later. 2011 1040 form download You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. 2011 1040 form download You can include the cost of such lodging while away from home if all of the following requirements are met. 2011 1040 form download The lodging is primarily for and essential to medical care. 2011 1040 form download 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. 2011 1040 form download The lodging is not lavish or extravagant under the circumstances. 2011 1040 form download There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. 2011 1040 form download The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. 2011 1040 form download You can include lodging for a person traveling with the person receiving the medical care. 2011 1040 form download 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. 2011 1040 form download Meals are not included. 2011 1040 form download Do not include the cost of lodging while away from home for medical treatment if that treatment is not received from a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital or if that lodging is not primarily for or essential to the medical care received. 2011 1040 form download 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. 2011 1040 form download Qualified Long-Term Care Services Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided pursuant to a plan of care prescribed by a licensed health care practitioner. 2011 1040 form download Chronically ill individual. 2011 1040 form download   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. 2011 1040 form download 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. 2011 1040 form download Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. 2011 1040 form download He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. 2011 1040 form download Maintenance and personal care services. 2011 1040 form download    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). 2011 1040 form download Qualified Long-Term Care Insurance Contracts A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. 2011 1040 form download 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. 2011 1040 form download The amount of qualified long-term care premiums you can include is limited. 2011 1040 form download You can include the following as medical expenses on Schedule A (Form 1040). 2011 1040 form download Qualified long-term care premiums up to the following amounts. 2011 1040 form download Age 40 or under – $360. 2011 1040 form download Age 41 to 50 – $680. 2011 1040 form download Age 51 to 60 – $1,360. 2011 1040 form download Age 61 to 70 – $3,640. 2011 1040 form download Age 71 or over – $4,550. 2011 1040 form download Unreimbursed expenses for qualified long-term care services. 2011 1040 form download Note. 2011 1040 form download The limit on premiums is for each person. 2011 1040 form download Also, if you are an eligible retired public safety officer, you cannot include premiums for long-term care insurance if you elected to pay these premiums with tax-free distributions from a qualified retirement plan made directly to the insurance provider and these distributions would otherwise have been included in your income. 2011 1040 form download Meals You can include in medical expenses the cost of meals at a hospital or similar institution if a principal reason for being there is to get medical care. 2011 1040 form download You cannot include in medical expenses the cost of meals that are not part of inpatient care. 2011 1040 form download Also see Weight-Loss Program and Nutritional Supplements , later. 2011 1040 form download Medical Conferences You can include in medical expenses amounts paid for admission and transportation to a medical conference if the medical conference concerns the chronic illness of yourself, your spouse, or your dependent. 2011 1040 form download The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent. 2011 1040 form download The majority of the time spent at the conference must be spent attending sessions on medical information. 2011 1040 form download The cost of meals and lodging while attending the conference is not deductible as a medical expense. 2011 1040 form download Medical Information Plan You can include in medical expenses amounts paid to a plan that keeps medical information in a computer data bank and retrieves and furnishes the information upon request to an attending physician. 2011 1040 form download Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. 2011 1040 form download A prescribed drug is one that requires a prescription by a doctor for its use by an individual. 2011 1040 form download You can also include amounts you pay for insulin. 2011 1040 form download Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. 2011 1040 form download Imported medicines and drugs. 2011 1040 form download   If you imported medicines or drugs from other countries, see Medicines and Drugs From Other Countries , under What Expenses Are Not Includible, later. 2011 1040 form download Nursing Home You can include in medical expenses the cost of medical care in a nursing home, home for the aged, or similar institution, for yourself, your spouse, or your dependents. 2011 1040 form download This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. 2011 1040 form download Do not include the cost of meals and lodging if the reason for being in the home is personal. 2011 1040 form download You can, however, include in medical expenses the part of the cost that is for medical or nursing care. 2011 1040 form download Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. 2011 1040 form download The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. 2011 1040 form download 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. 2011 1040 form download These services can be provided in your home or another care facility. 2011 1040 form download Generally, only the amount spent for nursing services is a medical expense. 2011 1040 form download 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. 2011 1040 form download For example, because of your medical condition you pay a visiting nurse $300 per week for medical and household services. 2011 1040 form download She spends 10% of her time doing household services such as washing dishes and laundry. 2011 1040 form download You can include only $270 per week as medical expenses. 2011 1040 form download The $30 (10% × $300) allocated to household services cannot be included. 2011 1040 form download However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 2011 1040 form download See Maintenance and personal care services under Long-Term Care, earlier. 2011 1040 form download 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. 2011 1040 form download See Publication 503. 2011 1040 form download You can also include in medical expenses part of the amount you pay for that attendant's meals. 2011 1040 form download Divide the food expense among the household members to find the cost of the attendant's food. 2011 1040 form download Then divide that cost in the same manner as in the preceding paragraph. 2011 1040 form download If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. 2011 1040 form download This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. 2011 1040 form download Employment taxes. 2011 1040 form download   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for an attendant who provides medical care. 2011 1040 form download 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. 2011 1040 form download For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. 2011 1040 form download Operations You can include in medical expenses amounts you pay for legal operations that are not for unnecessary cosmetic surgery. 2011 1040 form download See Cosmetic Surgery under What Expenses Are Not Includible, later. 2011 1040 form download Optometrist See Eyeglasses , earlier. 2011 1040 form download Organ Donors See Transplants , later. 2011 1040 form download Osteopath You can include in medical expenses amounts you pay to an osteopath for medical care. 2011 1040 form download Oxygen You can include in medical expenses amounts you pay for oxygen and oxygen equipment to relieve breathing problems caused by a medical condition. 2011 1040 form download Physical Examination You can include in medical expenses the amount you pay for an annual physical examination and diagnostic tests by a physician. 2011 1040 form download You do not have to be ill at the time of the examination. 2011 1040 form download Pregnancy Test Kit You can include in medical expenses the amount you pay to purchase a pregnancy test kit to determine if you are pregnant. 2011 1040 form download Prosthesis See Artificial Limb and Breast Reconstruction Surgery , earlier. 2011 1040 form download Psychiatric Care You can include in medical expenses amounts you pay for psychiatric care. 2011 1040 form download This includes the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care. 2011 1040 form download See Psychoanalysis, next, and Transportation , later. 2011 1040 form download Psychoanalysis You can include in medical expenses payments for psychoanalysis. 2011 1040 form download However, you cannot include payments for psychoanalysis that is part of required training to be a psychoanalyst. 2011 1040 form download Psychologist You can include in medical expenses amounts you pay to a psychologist for medical care. 2011 1040 form download Special Education You can include in medical expenses fees you pay on a doctor's recommendation for a child's tutoring by a teacher who is specially trained and qualified to work with children who have learning disabilities caused by mental or physical impairments, including nervous system disorders. 2011 1040 form download You can include in medical expenses the cost (tuition, meals, and lodging) of attending a school that furnishes special education to help a child to overcome learning disabilities. 2011 1040 form download A doctor must recommend that the child attend the school. 2011 1040 form download Overcoming the learning disabilities must be a principal reason for attending the school, and any ordinary education received must be incidental to the special education provided. 2011 1040 form download Special education includes: Teaching Braille to a visually impaired person, Teaching lip reading to a hearing disabled person, or Giving remedial language training to correct a condition caused by a birth defect. 2011 1040 form download Sterilization You can include in medical expenses the cost of a legal sterilization (a legally performed operation to make a person unable to have children). 2011 1040 form download Also see Vasectomy , later. 2011 1040 form download Stop-Smoking Programs You can include in medical expenses amounts you pay for a program to stop smoking. 2011 1040 form download However, you cannot include in medical expenses amounts you pay for drugs that do not require a prescription, such as nicotine gum or patches, that are designed to help stop smoking. 2011 1040 form download Surgery See Operations , earlier. 2011 1040 form download Telephone You can include in medical expenses the cost of special telephone equipment that lets a person who is deaf, hard of hearing or has a speech disability communicate over a regular telephone. 2011 1040 form download This includes teletypewriter (TTY) and telecommunications device for the deaf (TDD) equipment. 2011 1040 form download You can also include the cost of repairing the equipment. 2011 1040 form download Television You can include in medical expenses the cost of equipment that displays the audio part of television programs as subtitles for persons with a hearing disability. 2011 1040 form download This may be the cost of an adapter that attaches to a regular set. 2011 1040 form download It also may be the part of the cost of a specially equipped television that exceeds the cost of the same model regular television set. 2011 1040 form download Therapy You can include in medical expenses amounts you pay for therapy received as medical treatment. 2011 1040 form download Transplants You can include in medical expenses amounts paid for medical care you receive because you are a donor or a possible donor of a kidney or other organ. 2011 1040 form download This includes transportation. 2011 1040 form download You can include any expenses you pay for the medical care of a donor in connection with the donating of an organ. 2011 1040 form download This includes transportation. 2011 1040 form download Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. 2011 1040 form download You can include:    Bus, taxi, train, or plane fares or ambulance service, Transportation expenses of a parent who must go with a child who needs medical care, Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone, and Transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommended as a part of treatment. 2011 1040 form download Car expenses. 2011 1040 form download   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. 2011 1040 form download You cannot include depreciation, insurance, general repair, or maintenance expenses. 2011 1040 form download   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. 2011 1040 form download    You can also include parking fees and tolls. 2011 1040 form download You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate. 2011 1040 form download Example. 2011 1040 form download In 2013, Bill Jones drove 2,800 miles for medical reasons. 2011 1040 form download He spent $500 for gas, $30 for oil, and $100 for tolls and parking. 2011 1040 form download He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. 2011 1040 form download He figures the actual expenses first. 2011 1040 form download He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. 2011 1040 form download He then figures the standard mileage amount. 2011 1040 form download He multiplies 2,800 miles by 24 cents a mile for a total of $672. 2011 1040 form download He then adds the $100 tolls and parking for a total of $772. 2011 1040 form download Bill includes the $772 of car expenses with his other medical expenses for the year because the $772 is more than the $630 he figured using actual expenses. 2011 1040 form download Transportation expenses you cannot include. 2011 1040 form download    You cannot include in medical expenses the cost of transportation in the following situations. 2011 1040 form download Going to and from work, even if your condition requires an unusual means of transportation. 2011 1040 form download Travel for purely personal reasons to another city for an operation or other medical care. 2011 1040 form download Travel that is merely for the general improvement of one's health. 2011 1040 form download The costs of operating a specially equipped car for other than medical reasons. 2011 1040 form download Trips You can include in medical expenses amounts you pay for transportation to another city if the trip is primarily for, and essential to, receiving medical services. 2011 1040 form download You may be able to include up to $50 for each night for each person. 2011 1040 form download You can include lodging for a person traveling with the person receiving the medical care. 2011 1040 form download 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. 2011 1040 form download Meals are not included. 2011 1040 form download See Lodging , earlier. 2011 1040 form download You cannot include in medical expenses a trip or vacation taken merely for a change in environment, improvement of morale, or general improvement of health, even if the trip is made on the advice of a doctor. 2011 1040 form download However, see Medical Conferences , earlier. 2011 1040 form download Tuition Under special circumstances, you can include charges for tuition in medical expenses. 2011 1040 form download See Special Education , earlier. 2011 1040 form download You can include charges for a health plan included in a lump-sum tuition fee if the charges are separately stated or can easily be obtained from the school. 2011 1040 form download Vasectomy You can include in medical expenses the amount you pay for a vasectomy. 2011 1040 form download Vision Correction Surgery See Eye Surgery , earlier. 2011 1040 form download Weight-Loss Program You can include in medical expenses amounts you pay to lose weight if it is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). 2011 1040 form download This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings. 2011 1040 form download You cannot include membership dues in a gym, health club, or spa as medical expenses, but you can include separate fees charged there for weight loss activities. 2011 1040 form download You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs. 2011 1040 form download You can include the cost of special food in medical expenses only if: The food does not satisfy normal nutritional needs, The food alleviates or treats an illness, and The need for the food is substantiated by a physician. 2011 1040 form download The amount you can include in medical expenses is limited to the amount by which the cost of the special food exceeds the cost of a normal diet. 2011 1040 form download See also Weight-Loss Program under What Expenses Are Not Includible, later. 2011 1040 form download Wheelchair You can include in medical expenses amounts you pay for a wheelchair used mainly for the relief of sickness or disability, and not just to provide transportation to and from work. 2011 1040 form download The cost of operating and maintaining the wheelchair is also a medical expense. 2011 1040 form download Wig You can include in medical expenses the cost of a wig purchased upon the advice of a physician for the mental health of a patient who has lost all of his or her hair from disease. 2011 1040 form download X-ray You can include in medical expenses amounts you pay for X-rays for medical reasons. 2011 1040 form download What Expenses Are Not Includible? Following is a list of some items that you cannot include in figuring your medical expense deduction. 2011 1040 form download The items are listed in alphabetical order. 2011 1040 form download Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby You cannot include in medical expenses amounts you pay for the care of children, even if the expenses enable you, your spouse, or your dependent to get medical or dental treatment. 2011 1040 form download Also, any expense allowed as a childcare credit cannot be treated as an expense paid for medical care. 2011 1040 form download Controlled Substances You cannot include in medical expenses amounts you pay for controlled substances (such as marijuana, laetrile, etc. 2011 1040 form download ), even if such substances are legalized by state law. 2011 1040 form download Such substances are not legal under federal law and cannot be included in medical expenses. 2011 1040 form download Cosmetic Surgery Generally, you cannot include in medical expenses the amount you pay for unnecessary cosmetic surgery. 2011 1040 form download This includes any procedure that is directed at improving the patient's appearance and does not meaningfully promote the proper function of the body or prevent or treat illness or disease. 2011 1040 form download You generally cannot include in medical expenses the amount you pay for procedures such as face lifts, hair transplants, hair removal (electrolysis), and liposuction. 2011 1040 form download You can include in medical expenses the amount you pay for cosmetic surgery if it is necessary to improve a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease. 2011 1040 form download Example. 2011 1040 form download An individual undergoes surgery that removes a breast as part of treatment for cancer. 2011 1040 form download She pays a surgeon to reconstruct the breast. 2011 1040 form download The surgery to reconstruct the breast corrects a deformity directly related to the disease. 2011 1040 form download The cost of the surgery is includible in her medical expenses. 2011 1040 form download Dancing Lessons You cannot include in medical expenses the cost of dancing lessons, swimming lessons, etc. 2011 1040 form download , even if they are recommended by a doctor, if they are only for the improvement of general health. 2011 1040 form download Diaper Service You cannot include in medical expenses the amount you pay for diapers or diaper services, unless they are needed to relieve the effects of a particular disease. 2011 1040 form download Electrolysis or Hair Removal See Cosmetic Surgery , earlier. 2011 1040 form download Flexible Spending Account You cannot include in medical expenses amounts for which you are fully reimbursed by your flexible spending account if you contribute a part of your income on a pre-tax basis to pay for the qualified benefit. 2011 1040 form download Funeral Expenses You cannot include in medical expenses amounts you pay for funerals. 2011 1040 form download Future Medical Care Generally, you cannot include in medical expenses current payments for medical care (including medical insurance) to be provided substantially beyond the end of the year. 2011 1040 form download This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care or long-term care of the type described at Lifetime Care—Advance Payments or Long-Term Care, earlier under What Medical Expenses Are Includible. 2011 1040 form download Hair Transplant See Cosmetic Surgery , earlier. 2011 1040 form download Health Club Dues You cannot include in medical expenses health club dues or amounts paid to improve one's general health or to relieve physical or mental discomfort not related to a particular medical condition. 2011 1040 form download You cannot include in medical expenses the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. 2011 1040 form download Health Coverage Tax Credit You cannot include in medical expenses amounts you pay for health insurance that you use in figuring your health coverage tax credit. 2011 1040 form download For more information, see Health Coverage Tax Credit , later. 2011 1040 form download Health Savings Accounts You cannot include in medical expenses any payment or distribution for medical expenses out of a health savings account. 2011 1040 form download Contributions to health savings accounts are deducted separately. 2011 1040 form download See Publication 969. 2011 1040 form download Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. 2011 1040 form download This is a personal expense that is not deductible. 2011 1040 form download However, you may be able to include certain expenses paid to a person providing nursing-type services. 2011 1040 form download For more information, see Nursing Services , earlier under What Medical Expenses Are Includible. 2011 1040 form download Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 2011 1040 form download For more information, see Long-Term Care , earlier under What Medical Expenses Are Includible. 2011 1040 form download Illegal Operations and Treatments You cannot include in medical expenses amounts you pay for illegal operations, treatments, or controlled substances whether rendered or prescribed by licensed or unlicensed practitioners. 2011 1040 form download Insurance Premiums See Insurance Premiums under What Medical Expenses Are Includible, earlier. 2011 1040 form download Maternity Clothes You cannot include in medical expenses amounts you pay for maternity clothes. 2011 1040 form download Medical Savings Account (MSA) You cannot include in medical expenses amounts you contribute to an Archer MSA. 2011 1040 form download You cannot include expenses you pay for with a tax-free distribution from your Archer MSA. 2011 1040 form download You also cannot use other funds equal to the amount of the distribution and include the expenses. 2011 1040 form download For more information on Archer MSAs, see Publication 969. 2011 1040 form download Medicines and Drugs From Other Countries In general, you cannot include in your medical expenses the cost of a prescribed drug brought in (or ordered shipped) from another country. 2011 1040 form download You can only include the cost of a drug that was imported legally. 2011 1040 form download For example, you can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals. 2011 1040 form download You can include the cost of a prescribed drug you purchase and consume in another country if the drug is legal in both the other country and the United States. 2011 1040 form download Nonprescription Drugs and Medicines Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. 2011 1040 form download Example. 2011 1040 form download Your doctor recommends that you take aspirin. 2011 1040 form download Because aspirin is a drug that does not require a physician's prescription, you cannot include its cost in your medical expenses. 2011 1040 form download Nutritional Supplements You cannot include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. 2011 1040 form download unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. 2011 1040 form download Otherwise, these items are taken to maintain your ordinary good health, and are not for medical care. 2011 1040 form download Personal Use Items You cannot include in medical expenses the cost of an item ordinarily used for personal, living, or family purposes unless it is used primarily to prevent or alleviate a physical or mental defect or illness. 2011 1040 form download For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense. 2011 1040 form download In order to accommodate an individual with a physical defect, you may have to purchase an item ordinarily used as a personal, living, or family item in a special form. 2011 1040 form download You can include the excess of the cost of the item in a special form over the cost of the item in normal form as a medical expense. 2011 1040 form download (See Braille Books and Magazines under What Medical Expenses Are Includible, earlier. 2011 1040 form download ) Swimming Lessons See Dancing Lessons , earlier. 2011 1040 form download Teeth Whitening You cannot include in medical expenses amounts paid to whiten teeth. 2011 1040 form download See Cosmetic Surgery , earlier. 2011 1040 form download Veterinary Fees You generally cannot include veterinary fees in your medical expenses, but see Guide Dog or Other Service Animal under What Medical Expenses Are Includible, earlier. 2011 1040 form download Weight-Loss Program You cannot include in medical expenses the cost of a weight-loss program if the purpose of the weight loss is the improvement of appearance, general health, or sense of well-being. 2011 1040 form download You cannot include amounts you pay to lose weight unless the weight loss is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). 2011 1040 form download If the weight-loss treatment is not for a specific disease diagnosed by a physician, you cannot include either the fees you pay for membership in a weight reduction group or fees for attendance at periodic meetings. 2011 1040 form download Also, you cannot include membership dues in a gym, health club, or spa. 2011 1040 form download You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs. 2011 1040 form download See Weight-Loss Program under What Medical Expenses Are Includible, earlier. 2011 1040 form download How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the tax year for which you received no insurance or other reimbursement. 2011 1040 form download Insurance Reimbursement You must reduce your total medical expenses for the year by all reimbursements for medical expenses that you receive from insurance or other sources during the year. 2011 1040 form download This includes payments from Medicare. 2011 1040 form download Even if a policy provides reimbursement only for certain specific medical expenses, you must use amounts you receive from that policy to reduce your total medical expenses, including those it does not reimburse. 2011 1040 form download Example. 2011 1040 form download You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. 2011 1040 form download The insurance you receive for the hospital and doctors' bills is more than their charges. 2011 1040 form download In figuring your medical deduction, you must reduce the total amount you spent for medical care by the total amount of insurance you received, even if the policies do not cover some of your medical expenses. 2011 1040 form download Health reimbursement arrange
 
Print - Click this link to Print this page

Contact Your Local IRS Office

Click before you call … for further information about these topics:

 

Taxpayer Assistance Centers

IRS Taxpayer Assistance Centers (TAC) are your source for personal tax help when you believe your tax issue cannot be handled online or by phone, and you want face-to-face tax assistance. Taxpayer Assistance Centers are closed for all Federal Holidays. Please be advised that you may be asked to provide valid photo identification and a Taxpayer Identification Number, such as a Social Security Number, to receive services.

Tax return preparation services are not available at TAC offices. You can take advantage of free tax preparation using Free File or Free File Fillable Forms or through a Volunteer Income Tax Assistance/Tax Counseling for the Elderly site in your community. For detailed information on services offered at each TAC location, click on the state below and then click on the Services Provided link for the TAC you plan to visit.

In-person Document Review Provided for Form W-7 Applicants

Participating TAC locations will review passports and national ID cards for those who submit Form W-7, Application for IRS Individual Taxpayer Identification Number in person

Locate a Taxpayer Assistance Center

To view a list of all Taxpayer Assistance Centers in your state, click on the map or state links below.

  • To search for the Taxpayer Assistance Center closest to you, enter your 5-digit ZIP Code into the Office Locator

Office Locator

NOTE: The maximum search distance available in the Office Locator is 100 miles. If a Taxpayer Assistance Center is not within 100 miles of the ZIP Code you entered, use the map or state links below to locate the office closest to you.

Click on your state or the international link below.

Washington Oregon California Montana Idaho Nevada Utah Arizona Colorado Wyoming New Mexico Texas Hawaii Alaska Oklahoma Kansas Nebraska South Dakota North Dakota Minnesota Iowa Wisconsin Illinois Missouri Arkansas Louisiana Michigan Indiana Ohio Kentucky Tennessee Mississippi Alabama Florida Georgia South Carolina North Carolina Virginia West Virginia Pennsylvania Maryland Washington, D.C. Delaware New Jersey New York Connecticut Rhode Island Massachusetts Maine Vermont New Hampshire

International Filing

 


List of States (including Washington, DC and Puerto Rico)

Alabama Illinois Montana Puerto Rico
Alaska Indiana Nebraska Rhode Island
Arizona Iowa Nevada South Carolina
Arkansas Kansas New Hampshire South Dakota
California Kentucky New Jersey Tennessee
Colorado Louisiana New Mexico Texas
Connecticut Maine New York Utah
Delaware Maryland North Carolina Vermont
District of Columbia Massachusetts North Dakota Virginia
Florida Michigan Ohio Washington
Georgia Minnesota Oklahoma West Virginia
Hawaii Mississippi Oregon Wisconsin
Idaho Missouri Pennsylvania Wyoming

For information on where to file your tax return please see Where to File Addresses

Stakeholder Liaison (SL) Phone Numbers
Your local Stakeholder Liaison Office establishes relationships with organizations representing small business and self employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state.

Questions concerning charities and other non-profit organizations should contact our Tax Exempt and Government Entities Customer Account Services.

Page Last Reviewed or Updated: 19-Mar-2014

The 2011 1040 Form Download

2011 1040 form download 12. 2011 1040 form download   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 2011 1040 form download Free help with your tax return. 2011 1040 form download   You can get free help preparing your return nationwide from IRS-certified volunteers. 2011 1040 form download The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2011 1040 form download The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2011 1040 form download Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2011 1040 form download In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2011 1040 form download To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2011 1040 form download gov, download the IRS2Go app, or call 1-800-906-9887. 2011 1040 form download   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2011 1040 form download To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2011 1040 form download aarp. 2011 1040 form download org/money/taxaide or call 1-888-227-7669. 2011 1040 form download For more information on these programs, go to IRS. 2011 1040 form download gov and enter “VITA” in the search box. 2011 1040 form download Internet. 2011 1040 form download    IRS. 2011 1040 form download gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2011 1040 form download Download the free IRS2Go app from the iTunes app store or from Google Play. 2011 1040 form download Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2011 1040 form download Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2011 1040 form download gov or download the IRS2Go app and select the Refund Status option. 2011 1040 form download The IRS issues more than 9 out of 10 refunds in less than 21 days. 2011 1040 form download Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 2011 1040 form download You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2011 1040 form download The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2011 1040 form download Use the Interactive Tax Assistant (ITA) to research your tax questions. 2011 1040 form download No need to wait on the phone or stand in line. 2011 1040 form download The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 2011 1040 form download When you reach the response screen, you can print the entire interview and the final response for your records. 2011 1040 form download New subject areas are added on a regular basis. 2011 1040 form download  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2011 1040 form download gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2011 1040 form download You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2011 1040 form download The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2011 1040 form download When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 2011 1040 form download Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 2011 1040 form download You can also ask the IRS to mail a return or an account transcript to you. 2011 1040 form download Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2011 1040 form download gov or by calling 1-800-908-9946. 2011 1040 form download Tax return and tax account transcripts are generally available for the current year and the past three years. 2011 1040 form download Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2011 1040 form download Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2011 1040 form download If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 2011 1040 form download Check the status of your amended return using Where's My Amended Return? Go to IRS. 2011 1040 form download gov and enter Where's My Amended Return? in the search box. 2011 1040 form download You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2011 1040 form download It can take up to 3 weeks from the date you mailed it to show up in our system. 2011 1040 form download Make a payment using one of several safe and convenient electronic payment options available on IRS. 2011 1040 form download gov. 2011 1040 form download Select the Payment tab on the front page of IRS. 2011 1040 form download gov for more information. 2011 1040 form download Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2011 1040 form download Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2011 1040 form download gov. 2011 1040 form download Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2011 1040 form download Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2011 1040 form download gov. 2011 1040 form download Request an Electronic Filing PIN by going to IRS. 2011 1040 form download gov and entering Electronic Filing PIN in the search box. 2011 1040 form download Download forms, instructions and publications, including accessible versions for people with disabilities. 2011 1040 form download Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2011 1040 form download gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2011 1040 form download An employee can answer questions about your tax account or help you set up a payment plan. 2011 1040 form download Before you visit, check the Office Locator on IRS. 2011 1040 form download gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2011 1040 form download If you have a special need, such as a disability, you can request an appointment. 2011 1040 form download Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2011 1040 form download Apply for an Employer Identification Number (EIN). 2011 1040 form download Go to IRS. 2011 1040 form download gov and enter Apply for an EIN in the search box. 2011 1040 form download Read the Internal Revenue Code, regulations, or other official guidance. 2011 1040 form download Read Internal Revenue Bulletins. 2011 1040 form download Sign up to receive local and national tax news and more by email. 2011 1040 form download Just click on “subscriptions” above the search box on IRS. 2011 1040 form download gov and choose from a variety of options. 2011 1040 form download Phone. 2011 1040 form download    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2011 1040 form download Download the free IRS2Go app from the iTunes app store or from Google Play. 2011 1040 form download Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2011 1040 form download gov, or download the IRS2Go app. 2011 1040 form download Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2011 1040 form download The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2011 1040 form download Most VITA and TCE sites offer free electronic filing. 2011 1040 form download Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2011 1040 form download Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2011 1040 form download Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 2011 1040 form download If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2011 1040 form download The IRS issues more than 9 out of 10 refunds in less than 21 days. 2011 1040 form download Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2011 1040 form download Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 2011 1040 form download The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2011 1040 form download Note, the above information is for our automated hotline. 2011 1040 form download Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 2011 1040 form download Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2011 1040 form download You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2011 1040 form download It can take up to 3 weeks from the date you mailed it to show up in our system. 2011 1040 form download Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 2011 1040 form download You should receive your order within 10 business days. 2011 1040 form download Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2011 1040 form download If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 2011 1040 form download Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2011 1040 form download The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2011 1040 form download These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2011 1040 form download Walk-in. 2011 1040 form download   You can find a selection of forms, publications and services — in-person. 2011 1040 form download Products. 2011 1040 form download You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2011 1040 form download Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2011 1040 form download Services. 2011 1040 form download You can walk in to your local TAC for face-to-face tax help. 2011 1040 form download An employee can answer questions about your tax account or help you set up a payment plan. 2011 1040 form download Before visiting, use the Office Locator tool on IRS. 2011 1040 form download gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2011 1040 form download Mail. 2011 1040 form download   You can send your order for forms, instructions, and publications to the address below. 2011 1040 form download You should receive a response within 10 business days after your request is received. 2011 1040 form download Internal Revenue Service 1201 N. 2011 1040 form download Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2011 1040 form download The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2011 1040 form download Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2011 1040 form download   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2011 1040 form download We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2011 1040 form download You face (or your business is facing) an immediate threat of adverse action. 2011 1040 form download You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2011 1040 form download   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2011 1040 form download Here's why we can help: TAS is an independent organization within the IRS. 2011 1040 form download Our advocates know how to work with the IRS. 2011 1040 form download Our services are free and tailored to meet your needs. 2011 1040 form download We have offices in every state, the District of Columbia, and Puerto Rico. 2011 1040 form download   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 2011 1040 form download irs. 2011 1040 form download gov/Advocate, or call us toll-free at 1-877-777-4778. 2011 1040 form download   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2011 1040 form download If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2011 1040 form download Low Income Taxpayer Clinics. 2011 1040 form download   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 2011 1040 form download Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2011 1040 form download Visit www. 2011 1040 form download irs. 2011 1040 form download gov/Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2011 1040 form download Prev  Up  Next   Home   More Online Publications