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2012 Income Tax Filing

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2012 Income Tax Filing

2012 income tax filing Publication 463 - Introductory Material Table of Contents Future Developments What's New Reminder IntroductionUsers of employer-provided vehicles. 2012 income tax filing Volunteers. 2012 income tax filing Ordering forms and publications. 2012 income tax filing Tax questions. 2012 income tax filing Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 463, such as legislation enacted after it was published, go to www. 2012 income tax filing irs. 2012 income tax filing gov/pub463. 2012 income tax filing What's New Standard mileage rate. 2012 income tax filing  For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. 2012 income tax filing Car expenses and use of the standard mileage rate are explained in chapter 4. 2012 income tax filing Depreciation limits on cars, trucks, and vans. 2012 income tax filing  For 2013, the first-year limit on the total depreciation deduction for cars remains at $11,160 ($3,160 if you elect not to claim the special depreciation allowance). 2012 income tax filing For trucks and vans the first-year limit remains at $11,360 ($3,360 if you elect not to claim the special depreciation allowance). 2012 income tax filing Depreciation limits are explained in chapter 4. 2012 income tax filing Section 179 deduction. 2012 income tax filing  For 2013, the section 179 deduction limit on qualifying property purchases (including cars, trucks, and vans) is a total of $500,000 and the limit on those purchases at which the deduction begins to be phased out is $2,000,000. 2012 income tax filing Section 179 Deduction is explained in chapter 4. 2012 income tax filing Special depreciation allowance. 2012 income tax filing  For 2013, the special (“bonus”) depreciation allowance on qualified property (including cars, trucks, and vans) remains at 50%. 2012 income tax filing Special Depreciation Allowance is explained in chapter 4. 2012 income tax filing Reminder Photographs of missing children. 2012 income tax filing  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2012 income tax filing Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 income tax filing You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2012 income tax filing Per diem rates. 2012 income tax filing  The IRS no longer updates Publication 1542, Per Diem Rates (For Travel Within the Continental United States). 2012 income tax filing Instead, current per diem rates may be found on the U. 2012 income tax filing S. 2012 income tax filing General Services Administration (GSA) website at www. 2012 income tax filing gsa. 2012 income tax filing gov/perdiem. 2012 income tax filing Introduction You may be able to deduct the ordinary and necessary business-related expenses you have for: Travel, Entertainment, Gifts, or Transportation. 2012 income tax filing An ordinary expense is one that is common and accepted in your trade or business. 2012 income tax filing A necessary expense is one that is helpful and appropriate for your business. 2012 income tax filing An expense does not have to be required to be considered necessary. 2012 income tax filing This publication explains: What expenses are deductible, How to report them on your return, What records you need to prove your expenses, and How to treat any expense reimbursements you may receive. 2012 income tax filing Who should use this publication. 2012 income tax filing   You should read this publication if you are an employee or a sole proprietor who has business-related travel, entertainment, gift, or transportation expenses. 2012 income tax filing Users of employer-provided vehicles. 2012 income tax filing   If an employer-provided vehicle was available for your use, you received a fringe benefit. 2012 income tax filing Generally, your employer must include the value of the use or availability of the vehicle in your income. 2012 income tax filing However, there are exceptions if the use of the vehicle qualifies as a working condition fringe benefit (such as the use of a qualified nonpersonal use vehicle). 2012 income tax filing   A working condition fringe benefit is any property or service provided to you by your employer for which you could deduct the cost as an employee business expense if you had paid for it. 2012 income tax filing   A qualified nonpersonal use vehicle is one that is not likely to be used more than minimally for personal purposes because of its design. 2012 income tax filing See Qualified nonpersonal use vehicles under Actual Car Expenses in chapter 4. 2012 income tax filing   For information on how to report your car expenses that your employer did not provide or reimburse you for (such as when you pay for gas and maintenance for a car your employer provides), see Vehicle Provided by Your Employer in chapter 6. 2012 income tax filing Who does not need to use this publication. 2012 income tax filing   Partnerships, corporations, trusts, and employers who reimburse their employees for business expenses should refer to their tax form instructions and chapter 11 of Publication 535, Business Expenses, for information on deducting travel, meals, and entertainment expenses. 2012 income tax filing   If you are an employee, you will not need to read this publication if all of the following are true. 2012 income tax filing You fully accounted to your employer for your work-related expenses. 2012 income tax filing You received full reimbursement for your expenses. 2012 income tax filing Your employer required you to return any excess reimbursement and you did so. 2012 income tax filing There is no amount shown with a code “L” in box 12 of your Form W-2, Wage and Tax Statement. 2012 income tax filing If you meet all of these conditions, there is no need to show the expenses or the reimbursements on your return. 2012 income tax filing If you would like more information on reimbursements and accounting to your employer, see chapter 6 . 2012 income tax filing    If you meet these conditions and your employer included reimbursements on your Form W-2 in error, ask your employer for a corrected Form W-2. 2012 income tax filing Volunteers. 2012 income tax filing   If you perform services as a volunteer worker for a qualified charity, you may be able to deduct some of your costs as a charitable contribution. 2012 income tax filing See Out-of-Pocket Expenses in Giving Services in Publication 526, Charitable Contributions, for information on the expenses you can deduct. 2012 income tax filing Comments and suggestions. 2012 income tax filing   We welcome your comments about this publication and your suggestions for future editions. 2012 income tax filing   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2012 income tax filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 income tax filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 income tax filing   You can send your comments from www. 2012 income tax filing irs. 2012 income tax filing gov/formspubs/. 2012 income tax filing Click on “More Information” and then on “Comment on Tax Forms and Publications. 2012 income tax filing ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2012 income tax filing Ordering forms and publications. 2012 income tax filing   Visit www. 2012 income tax filing irs. 2012 income tax filing gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2012 income tax filing Internal Revenue Service 1201 N. 2012 income tax filing Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2012 income tax filing   If you have a tax question, check the information available on IRS. 2012 income tax filing gov or call 1-800-829-1040. 2012 income tax filing We cannot answer tax questions sent to either of the above addresses. 2012 income tax filing Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 529 Miscellaneous Deductions 535 Business Expenses 946 How To Depreciate Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule C (Form 1040) Profit or Loss From Business Schedule C-EZ (Form 1040) Net Profit From Business Schedule F (Form 1040) Profit or Loss From Farming 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 4562 Depreciation and Amortization See chapter 7, How To Get Tax Help , for information about getting these publications and forms. 2012 income tax filing Prev  Up  Next   Home   More Online Publications
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The 2012 Income Tax Filing

2012 income tax filing 4. 2012 income tax filing   Deductions Table of Contents Standard DeductionStandard Deduction for Dependents Itemized DeductionsMedical and Dental Expenses Most taxpayers have a choice of taking a standard deduction or itemizing their deductions. 2012 income tax filing You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. 2012 income tax filing If you have a choice, you should use the method that gives you the lower tax. 2012 income tax filing Standard Deduction The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. 2012 income tax filing Generally, the standard deduction amounts are adjusted each year for inflation. 2012 income tax filing In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. 2012 income tax filing Persons not eligible for the standard deduction. 2012 income tax filing   Your standard deduction is zero and you should itemize any deductions you have if: You are married and filing a separate return, and your spouse itemizes deductions, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. 2012 income tax filing You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. 2012 income tax filing   If you are a nonresident alien who is married to a U. 2012 income tax filing S. 2012 income tax filing citizen or resident alien at the end of the year, you can choose to be treated as a U. 2012 income tax filing S. 2012 income tax filing resident. 2012 income tax filing See Publication 519, U. 2012 income tax filing S. 2012 income tax filing Tax Guide for Aliens. 2012 income tax filing If you make this choice, you can take the standard deduction. 2012 income tax filing Decedent's final return. 2012 income tax filing   The amount of the standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. 2012 income tax filing However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. 2012 income tax filing Higher standard deduction for age (65 or older). 2012 income tax filing   If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. 2012 income tax filing You are considered age 65 on the day before your 65th birthday. 2012 income tax filing Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. 2012 income tax filing Higher standard deduction for blindness. 2012 income tax filing   If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. 2012 income tax filing You qualify for this benefit if you are totally or partly blind. 2012 income tax filing Not totally blind. 2012 income tax filing   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is not more than 20 degrees. 2012 income tax filing   If your eye condition will never improve beyond these limits, the statement should include this fact. 2012 income tax filing You must keep the statement in your records. 2012 income tax filing   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. 2012 income tax filing Spouse 65 or older or blind. 2012 income tax filing   You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and an exemption for your spouse could not be claimed by another taxpayer. 2012 income tax filing    You cannot claim the higher standard deduction for an individual other than yourself and your spouse. 2012 income tax filing Example. 2012 income tax filing This example illustrates how to determine your standard deduction using Worksheet 4-1. 2012 income tax filing Bill and Lisa are filing a joint return for 2013. 2012 income tax filing Both are over age 65. 2012 income tax filing Neither is blind, and neither can be claimed as a dependent. 2012 income tax filing They do not itemize deductions, so they use Worksheet 4-1. 2012 income tax filing Because they are married filing jointly, they enter $12,200 on line 1. 2012 income tax filing They check the “No” box on line 2, so they also enter $12,200 on line 4. 2012 income tax filing Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. 2012 income tax filing They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. 2012 income tax filing Standard Deduction for Dependents The standard deduction for an individual for whom an exemption can be claimed on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). 2012 income tax filing However, the standard deduction may be higher if the individual is 65 or older or blind. 2012 income tax filing If an exemption for you (or your spouse if you are filing jointly) can be claimed on someone else's return, use Worksheet 4-1, if applicable, to determine your standard deduction. 2012 income tax filing Worksheet 4-1. 2012 income tax filing 2013 Standard Deduction Worksheet Caution. 2012 income tax filing If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. 2012 income tax filing If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. 2012 income tax filing Put the total number of boxes checked in box c and go to line 1. 2012 income tax filing a. 2012 income tax filing You   Born before  January 2, 1949     Blind b. 2012 income tax filing Your spouse, if claiming  spouse's exemption   Born before January 2, 1949     Blind c. 2012 income tax filing Total boxes checked             1. 2012 income tax filing Enter the amount shown below for your filing status. 2012 income tax filing               Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950   1. 2012 income tax filing           2. 2012 income tax filing Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  No. 2012 income tax filing Skip line 3; enter the amount from line 1 on line 4. 2012 income tax filing   Yes. 2012 income tax filing Go to line 3. 2012 income tax filing         3. 2012 income tax filing Is your earned income* more than $650?               Yes. 2012 income tax filing Add $350 to your earned income. 2012 income tax filing Enter the total   3. 2012 income tax filing         No. 2012 income tax filing Enter $1,000 4. 2012 income tax filing Enter the smaller of line 1 or line 3 4. 2012 income tax filing   5. 2012 income tax filing If born before January 2, 1949, or blind, multiply the number in box c by $1,200 ($1,500 if single or head of household). 2012 income tax filing Enter the result here. 2012 income tax filing Otherwise, enter -0- 5. 2012 income tax filing   6. 2012 income tax filing Add lines 4 and 5. 2012 income tax filing This is your standard deduction for 2013. 2012 income tax filing 6. 2012 income tax filing   * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. 2012 income tax filing It also includes any amount received as a scholarship that you must include in your income. 2012 income tax filing Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27 (or the amount you reported on Form 1040A, line 7). 2012 income tax filing Itemized Deductions Some individuals should itemize their deductions because it will save them money. 2012 income tax filing Others should itemize because they do not qualify for the standard deduction. 2012 income tax filing See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. 2012 income tax filing You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. 2012 income tax filing For more information, see Overall limitation, later. 2012 income tax filing Medical and dental expenses, some taxes, certain interest expenses, charitable contributions, casualty and theft losses, and certain other miscellaneous expenses may be itemized as deductions on Schedule A (Form 1040). 2012 income tax filing You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Cannot take the standard deduction, Had uninsured medical or dental expenses that are more than 10% of your adjusted gross income (or more than 7. 2012 income tax filing 5% of your adjusted gross income if either you or your spouse is age 65 or older), Paid interest on your home, Paid real estate or personal property taxes, Paid mortgage insurance premiums, Paid state and local income or general sales taxes, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities (see Publication 526, Charitable Contributions), or Have total itemized deductions that are more than the standard deduction that applies to you. 2012 income tax filing See the Schedule A (Form 1040) instructions for more information. 2012 income tax filing Overall limitation. 2012 income tax filing   You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000, if married filing separately, $250,000, if single, $275,000, if head of household, or $300,000, if married filing jointly or qualifying widow(er). 2012 income tax filing  If your adjusted gross income exceeds the applicable amount, you will use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your total itemized deductions. 2012 income tax filing Medical and Dental Expenses You can deduct certain medical and dental expenses you paid for yourself, your spouse, and your dependent(s) if you itemize your deductions on Schedule A (Form 1040). 2012 income tax filing Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. 2012 income tax filing For more information, see the following discussions of selected items, which are presented in alphabetical order. 2012 income tax filing A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. 2012 income tax filing Table 4-1. 2012 income tax filing Medical and Dental Expenses Checklist You can include: You cannot include: Bandages Capital expenses for equipment or improvements to your home needed for medical care (see Publication 502) Certain weight-loss expenses for obesity Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. 2012 income tax filing ) Lead-based paint removal (see Publication 502) Long-term care contracts, qualified (see Publication 502) Meals and lodging provided by a hospital during medical treatment Medical and hospital insurance premiums Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Publication 502) Special items (artificial limbs, false teeth, eyeglasses, contact lenses, hearing aids, crutches, wheelchair, etc. 2012 income tax filing ) Special education for mentally or physically disabled persons (see Publication 502) Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services (see Publication 502) Contributions to Archer MSAs (see Publication 969) Bottled water Diaper service Expenses for your general health (even if following your doctor's advice) such as: —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pretax basis) (see Publication 502) Funeral, burial, or cremation expenses Health savings account payments for medical expenses (see Publication 502) Illegal operation or treatment Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. 2012 income tax filing Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases (see Publication 502) Surgery for purely cosmetic reasons (see Publication 502) Toothpaste, toiletries, cosmetics, etc. 2012 income tax filing Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease You can deduct only the amount of your medical and dental expenses that is more than 10% of your adjusted gross income (or that is more than 7. 2012 income tax filing 5% of your adjusted gross income if you or your spouse is age 65 or older). 2012 income tax filing What to include. 2012 income tax filing   Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. 2012 income tax filing If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. 2012 income tax filing If you use a pay-by-phone or online account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. 2012 income tax filing You can include medical expenses you charge to your credit card in the year the charge is made. 2012 income tax filing It does not matter when you actually pay the amount charged. 2012 income tax filing Home Improvements You can include in medical expenses amounts you pay for home improvements if their main purpose is medical care for you, your spouse, or your dependent. 2012 income tax filing Only reasonable costs to accommodate a home to your disabled condition (or that of your spouse or your dependent(s) who live with you) are considered medical care. 2012 income tax filing Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. 2012 income tax filing Publication 502 contains additional information and examples, including a capital expense worksheet, to assist you in figuring the amount of the capital expense that you can include in your medical expenses. 2012 income tax filing Also, see Publication 502 for information about deductible operating and upkeep expenses related to such capital expense items, and for information about improvements, for medical reasons, to property rented by a person with disabilities. 2012 income tax filing Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. 2012 income tax filing This is a personal expense that is not deductible. 2012 income tax filing However, you may be able to include certain expenses paid to a person providing nursing-type services. 2012 income tax filing For more information, see Nursing Services , later. 2012 income tax filing Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 2012 income tax filing For more information, see Qualified long-term care services under Long-Term Care, later. 2012 income tax filing 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. 2012 income tax filing This includes amounts paid for meals and lodging. 2012 income tax filing Also, see Meals and Lodging , later. 2012 income tax filing 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. 2012 income tax filing Qualified long-term care services. 2012 income tax filing   Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided under a plan of care prescribed by a licensed health care practitioner. 2012 income tax filing Chronically ill individual. 2012 income tax filing    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. 2012 income tax filing 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. 2012 income tax filing Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. 2012 income tax filing He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. 2012 income tax filing Maintenance and personal care services. 2012 income tax filing    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). 2012 income tax filing Qualified long-term care insurance contracts. 2012 income tax filing   A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. 2012 income tax filing 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. 2012 income tax filing   The amount of qualified long-term care premiums you can include is limited. 2012 income tax filing You can include the following as medical expenses on Schedule A (Form 1040). 2012 income tax filing Qualified long-term care premiums up to the following amounts. 2012 income tax filing Age 40 or under – $360. 2012 income tax filing Age 41 to 50 – $680. 2012 income tax filing Age 51 to 60 – $1,360. 2012 income tax filing Age 61 to 70 – $3,640. 2012 income tax filing Age 71 or over – $4,550. 2012 income tax filing Unreimbursed expenses for qualified long-term care services. 2012 income tax filing Note. 2012 income tax filing The limit on premiums is for each person. 2012 income tax filing Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if your main reason for being there is to receive medical care. 2012 income tax filing You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. 2012 income tax filing You can include the cost of such lodging while away from home if all of the following requirements are met. 2012 income tax filing The lodging is primarily for, and essential to, medical care. 2012 income tax filing The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. 2012 income tax filing The lodging is not lavish or extravagant under the circumstances. 2012 income tax filing There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. 2012 income tax filing The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. 2012 income tax filing You can include lodging for a person traveling with the person receiving the medical care. 2012 income tax filing For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. 2012 income tax filing (Meals are not included. 2012 income tax filing ) Nursing home. 2012 income tax filing   You can include in medical expenses the cost of medical care in a nursing home or a home for the aged for yourself, your spouse, or your dependent(s). 2012 income tax filing This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. 2012 income tax filing   Do not include the cost of meals and lodging if the reason for being in the home is personal. 2012 income tax filing However, you can include in medical expenses the part of the cost that is for medical or nursing care. 2012 income tax filing Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. 2012 income tax filing Policies can provide payment for: Hospitalization, surgical fees, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Qualified long-term care insurance contracts (subject to the additional limits included in the discussion on qualified long-term care insurance contracts under Long-Term Care , earlier). 2012 income tax filing If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. 2012 income tax filing The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. 2012 income tax filing Medicare Part A. 2012 income tax filing   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare Part A. 2012 income tax filing The payroll tax paid for Medicare Part A is not a medical expense. 2012 income tax filing If you are not covered under social security (or were not a government employee who paid Medicare tax), you can enroll voluntarily in Medicare Part A. 2012 income tax filing In this situation you can include the premiums you paid for Medicare Part A as a medical expense. 2012 income tax filing Medicare Part B. 2012 income tax filing   Medicare Part B is a supplemental medical insurance. 2012 income tax filing Premiums you pay for Medicare Part B are a medical expense. 2012 income tax filing If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. 2012 income tax filing If you were over age 65 or disabled when you first enrolled, check with your local Social Security Administration office, or go to their website at www. 2012 income tax filing SSA. 2012 income tax filing gov, to find out your premium. 2012 income tax filing Medicare Part D. 2012 income tax filing   Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. 2012 income tax filing You can include as a medical expense premiums you pay for Medicare Part D. 2012 income tax filing Prepaid insurance premiums. 2012 income tax filing   Insurance premiums you pay before you are age 65 for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). 2012 income tax filing Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. 2012 income tax filing A prescribed drug is one that requires a prescription by a doctor for its use by an individual. 2012 income tax filing You can also include amounts you pay for insulin. 2012 income tax filing Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. 2012 income tax filing Imported medicines and drugs. 2012 income tax filing   If you import medicines or drugs from other countries, see Medicines and Drugs From Other Countries, under What Expenses Are Not Includible, in Publication 502. 2012 income tax filing Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. 2012 income tax filing The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. 2012 income tax filing 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. 2012 income tax filing These services can be provided in your home or another care facility. 2012 income tax filing Generally, only the amount spent for nursing services is a medical expense. 2012 income tax filing 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. 2012 income tax filing However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 2012 income tax filing See Maintenance and personal care services under Qualified long-term care services, earlier. 2012 income tax filing 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. 2012 income tax filing See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. 2012 income tax filing You can also include in medical expenses part of the amount you pay for that attendant's meals. 2012 income tax filing Divide the food expense among the household members to find the cost of the attendant's food. 2012 income tax filing Then divide that cost in the same manner as in the preceding paragraph. 2012 income tax filing If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. 2012 income tax filing This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. 2012 income tax filing Employment taxes. 2012 income tax filing   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for a nurse, attendant, or other person who provides medical care. 2012 income tax filing If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier under Nursing Services. 2012 income tax filing For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. 2012 income tax filing Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. 2012 income tax filing Car expenses. 2012 income tax filing    You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. 2012 income tax filing You cannot include depreciation, insurance, general repair, or maintenance expenses. 2012 income tax filing   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. 2012 income tax filing   You can also include parking fees and tolls. 2012 income tax filing You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. 2012 income tax filing You can also include:    Bus, taxi, train, or plane fares or ambulance service, and Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone. 2012 income tax filing Do not include transportation expenses if, for purely personal reasons, you choose to travel to another city for an operation or other medical care prescribed by your doctor. 2012 income tax filing Prev  Up  Next   Home   More Online Publications