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2012 Tax Return Amendment

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2012 Tax Return Amendment

2012 tax return amendment Publication 17(SP) - Additional Material Table of Contents Tax Tables Derechos del Contribuyente Cómo Obtener Ayuda con los ImpuestosTalleres para Contribuyentes de Bajos Ingresos Tax Tables Tabla de Impuestos de 2013 Vea las instrucciones para la línea 44 en las Instrucciones para el Formulario 1040, en inglés, para saber si tiene que utilizar la siguiente tabla de impuestos para calcular su impuesto. 2012 tax return amendment   Ejemplo. 2012 tax return amendment El Sr. 2012 tax return amendment y la Sra. 2012 tax return amendment Moreno presentan una declaración conjunta. 2012 tax return amendment Su ingreso tributable en la línea 43 del Formulario 1040 es $25,300. 2012 tax return amendment Primero, ellos buscan la línea del ingreso tributable de 25,300–25,350. 2012 tax return amendment Luego, buscan la columna correspondiente al estado civil de casado que presenta una declaración conjunta y empiezan a leer la columna desde su inicio. 2012 tax return amendment La cantidad que aparece donde la línea del ingreso y la columna del estado civil se encuentran es $2,906. 2012 tax return amendment Ésta es la cantidad de impuesto que ellos tienen que anotar en la línea 44 del Formulario 1040. 2012 tax return amendment Si la línea 43 (ingresos tributables) es— Y usted es: Al menos Pero menos de Soltero Casado que pre- senta una de- claración conjunta * * Esta columna deberá ser utilizada también por viudos que reúnen los requisitos. 2012 tax return amendment Casado que pre- senta una de- claración por separado Cabeza de familia     Su impuesto es: 0 5 0 0 0 0 5 15 1 1 1 1 15 25 2 2 2 2 25 50 4 4 4 4 50 75 6 6 6 6 75 100 9 9 9 9 100 125 11 11 11 11 125 150 14 14 14 14 150 175 16 16 16 16 175 200 19 19 19 19 200 225 21 21 21 21 225 250 24 24 24 24 250 275 26 26 26 26 275 300 29 29 29 29 300 325 31 31 31 31 325 350 34 34 34 34 350 375 36 36 36 36 375 400 39 39 39 39 400 425 41 41 41 41 425 450 44 44 44 44 450 475 46 46 46 46 475 500 49 49 49 49 500 525 51 51 51 51 525 550 54 54 54 54 550 575 56 56 56 56 575 600 59 59 59 59 600 625 61 61 61 61 625 650 64 64 64 64 650 675 66 66 66 66 675 700 69 69 69 69 700 725 71 71 71 71 725 750 74 74 74 74 750 775 76 76 76 76 775 800 79 79 79 79 800 825 81 81 81 81 825 850 84 84 84 84 850 875 86 86 86 86 875 900 89 89 89 89 900 925 91 91 91 91 925 950 94 94 94 94 950 975 96 96 96 96 975 1,000 99 99 99 99 1,000 1,000 1,025 101 101 101 101 1,025 1,050 104 104 104 104 1,050 1,075 106 106 106 106 1,075 1,100 109 109 109 109 1,100 1,125 111 111 111 111 1,125 1,150 114 114 114 114 1,150 1,175 116 116 116 116 1,175 1,200 119 119 119 119 1,200 1,225 121 121 121 121 1,225 1,250 124 124 124 124 1,250 1,275 126 126 126 126 1,275 1,300 129 129 129 129 1,300 1,325 131 131 131 131 1,325 1,350 134 134 134 134 1,350 1,375 136 136 136 136 1,375 1,400 139 139 139 139 1,400 1,425 141 141 141 141 1,425 1,450 144 144 144 144 1,450 1,475 146 146 146 146 1,475 1,500 149 149 149 149 1,500 1,525 151 151 151 151 1,525 1,550 154 154 154 154 1,550 1,575 156 156 156 156 1,575 1,600 159 159 159 159 1,600 1,625 161 161 161 161 1,625 1,650 164 164 164 164 1,650 1,675 166 166 166 166 1,675 1,700 169 169 169 169 1,700 1,725 171 171 171 171 1,725 1,750 174 174 174 174 1,750 1,775 176 176 176 176 1,775 1,800 179 179 179 179 1,800 1,825 181 181 181 181 1,825 1,850 184 184 184 184 1,850 1,875 186 186 186 186 1,875 1,900 189 189 189 189 1,900 1,925 191 191 191 191 1,925 1,950 194 194 194 194 1,950 1,975 196 196 196 196 1,975 2,000 199 199 199 199 2,000 2,000 2,025 201 201 201 201 2,025 2,050 204 204 204 204 2,050 2,075 206 206 206 206 2,075 2,100 209 209 209 209 2,100 2,125 211 211 211 211 2,125 2,150 214 214 214 214 2,150 2,175 216 216 216 216 2,175 2,200 219 219 219 219 2,200 2,225 221 221 221 221 2,225 2,250 224 224 224 224 2,250 2,275 226 226 226 226 2,275 2,300 229 229 229 229 2,300 2,325 231 231 231 231 2,325 2,350 234 234 234 234 2,350 2,375 236 236 236 236 2,375 2,400 239 239 239 239 2,400 2,425 241 241 241 241 2,425 2,450 244 244 244 244 2,450 2,475 246 246 246 246 2,475 2,500 249 249 249 249 2,500 2,525 251 251 251 251 2,525 2,550 254 254 254 254 2,550 2,575 256 256 256 256 2,575 2,600 259 259 259 259 2,600 2,625 261 261 261 261 2,625 2,650 264 264 264 264 2,650 2,675 266 266 266 266 2,675 2,700 269 269 269 269 2,700 2,725 271 271 271 271 2,725 2,750 274 274 274 274 2,750 2,775 276 276 276 276 2,775 2,800 279 279 279 279 2,800 2,825 281 281 281 281 2,825 2,850 284 284 284 284 2,850 2,875 286 286 286 286 2,875 2,900 289 289 289 289 2,900 2,925 291 291 291 291 2,925 2,950 294 294 294 294 2,950 2,975 296 296 296 296 2,975 3,000 299 299 299 299 3,000 3,000 3,050 303 303 303 303 3,050 3,100 308 308 308 308 3,100 3,150 313 313 313 313 3,150 3,200 318 318 318 318 3,200 3,250 323 323 323 323 3,250 3,300 328 328 328 328 3,300 3,350 333 333 333 333 3,350 3,400 338 338 338 338 3,400 3,450 343 343 343 343 3,450 3,500 348 348 348 348 3,500 3,550 353 353 353 353 3,550 3,600 358 358 358 358 3,600 3,650 363 363 363 363 3,650 3,700 368 368 368 368 3,700 3,750 373 373 373 373 3,750 3,800 378 378 378 378 3,800 3,850 383 383 383 383 3,850 3,900 388 388 388 388 3,900 3,950 393 393 393 393 3,950 4,000 398 398 398 398 4,000 4,000 4,050 403 403 403 403 4,050 4,100 408 408 408 408 4,100 4,150 413 413 413 413 4,150 4,200 418 418 418 418 4,200 4,250 423 423 423 423 4,250 4,300 428 428 428 428 4,300 4,350 433 433 433 433 4,350 4,400 438 438 438 438 4,400 4,450 443 443 443 443 4,450 4,500 448 448 448 448 4,500 4,550 453 453 453 453 4,550 4,600 458 458 458 458 4,600 4,650 463 463 463 463 4,650 4,700 468 468 468 468 4,700 4,750 473 473 473 473 4,750 4,800 478 478 478 478 4,800 4,850 483 483 483 483 4,850 4,900 488 488 488 488 4,900 4,950 493 493 493 493 4,950 5,000 498 498 498 498 5,000 5,000 5,050 503 503 503 503 5,050 5,100 508 508 508 508 5,100 5,150 513 513 513 513 5,150 5,200 518 518 518 518 5,200 5,250 523 523 523 523 5,250 5,300 528 528 528 528 5,300 5,350 533 533 533 533 5,350 5,400 538 538 538 538 5,400 5,450 543 543 543 543 5,450 5,500 548 548 548 548 5,500 5,550 553 553 553 553 5,550 5,600 558 558 558 558 5,600 5,650 563 563 563 563 5,650 5,700 568 568 568 568 5,700 5,750 573 573 573 573 5,750 5,800 578 578 578 578 5,800 5,850 583 583 583 583 5,850 5,900 588 588 588 588 5,900 5,950 593 593 593 593 5,950 6,000 598 598 598 598 6,000 6,000 6,050 603 603 603 603 6,050 6,100 608 608 608 608 6,100 6,150 613 613 613 613 6,150 6,200 618 618 618 618 6,200 6,250 623 623 623 623 6,250 6,300 628 628 628 628 6,300 6,350 633 633 633 633 6,350 6,400 638 638 638 638 6,400 6,450 643 643 643 643 6,450 6,500 648 648 648 648 6,500 6,550 653 653 653 653 6,550 6,600 658 658 658 658 6,600 6,650 663 663 663 663 6,650 6,700 668 668 668 668 6,700 6,750 673 673 673 673 6,750 6,800 678 678 678 678 6,800 6,850 683 683 683 683 6,850 6,900 688 688 688 688 6,900 6,950 693 693 693 693 6,950 7,000 698 698 698 698 7,000 7,000 7,050 703 703 703 703 7,050 7,100 708 708 708 708 7,100 7,150 713 713 713 713 7,150 7,200 718 718 718 718 7,200 7,250 723 723 723 723 7,250 7,300 728 728 728 728 7,300 7,350 733 733 733 733 7,350 7,400 738 738 738 738 7,400 7,450 743 743 743 743 7,450 7,500 748 748 748 748 7,500 7,550 753 753 753 753 7,550 7,600 758 758 758 758 7,600 7,650 763 763 763 763 7,650 7,700 768 768 768 768 7,700 7,750 773 773 773 773 7,750 7,800 778 778 778 778 7,800 7,850 783 783 783 783 7,850 7,900 788 788 788 788 7,900 7,950 793 793 793 793 7,950 8,000 798 798 798 798 8,000 8,000 8,050 803 803 803 803 8,050 8,100 808 808 808 808 8,100 8,150 813 813 813 813 8,150 8,200 818 818 818 818 8,200 8,250 823 823 823 823 8,250 8,300 828 828 828 828 8,300 8,350 833 833 833 833 8,350 8,400 838 838 838 838 8,400 8,450 843 843 843 843 8,450 8,500 848 848 848 848 8,500 8,550 853 853 853 853 8,550 8,600 858 858 858 858 8,600 8,650 863 863 863 863 8,650 8,700 868 868 868 868 8,700 8,750 873 873 873 873 8,750 8,800 878 878 878 878 8,800 8,850 883 883 883 883 8,850 8,900 888 888 888 888 8,900 8,950 893 893 893 893 8,950 9,000 900 898 900 898 9,000 9,000 9,050 908 903 908 903 9,050 9,100 915 908 915 908 9,100 9,150 923 913 923 913 9,150 9,200 930 918 930 918 9,200 9,250 938 923 938 923 9,250 9,300 945 928 945 928 9,300 9,350 953 933 953 933 9,350 9,400 960 938 960 938 9,400 9,450 968 943 968 943 9,450 9,500 975 948 975 948 9,500 9,550 983 953 983 953 9,550 9,600 990 958 990 958 9,600 9,650 998 963 998 963 9,650 9,700 1,005 968 1,005 968 9,700 9,750 1,013 973 1,013 973 9,750 9,800 1,020 978 1,020 978 9,800 9,850 1,028 983 1,028 983 9,850 9,900 1,035 988 1,035 988 9,900 9,950 1,043 993 1,043 993 9,950 10,000 1,050 998 1,050 998 10,000 10,000 10,050 1,058 1,003 1,058 1,003 10,050 10,100 1,065 1,008 1,065 1,008 10,100 10,150 1,073 1,013 1,073 1,013 10,150 10,200 1,080 1,018 1,080 1,018 10,200 10,250 1,088 1,023 1,088 1,023 10,250 10,300 1,095 1,028 1,095 1,028 10,300 10,350 1,103 1,033 1,103 1,033 10,350 10,400 1,110 1,038 1,110 1,038 10,400 10,450 1,118 1,043 1,118 1,043 10,450 10,500 1,125 1,048 1,125 1,048 10,500 10,550 1,133 1,053 1,133 1,053 10,550 10,600 1,140 1,058 1,140 1,058 10,600 10,650 1,148 1,063 1,148 1,063 10,650 10,700 1,155 1,068 1,155 1,068 10,700 10,750 1,163 1,073 1,163 1,073 10,750 10,800 1,170 1,078 1,170 1,078 10,800 10,850 1,178 1,083 1,178 1,083 10,850 10,900 1,185 1,088 1,185 1,088 10,900 10,950 1,193 1,093 1,193 1,093 10,950 11,000 1,200 1,098 1,200 1,098 11,000 11,000 11,050 1,208 1,103 1,208 1,103 11,050 11,100 1,215 1,108 1,215 1,108 11,100 11,150 1,223 1,113 1,223 1,113 11,150 11,200 1,230 1,118 1,230 1,118 11,200 11,250 1,238 1,123 1,238 1,123 11,250 11,300 1,245 1,128 1,245 1,128 11,300 11,350 1,253 1,133 1,253 1,133 11,350 11,400 1,260 1,138 1,260 1,138 11,400 11,450 1,268 1,143 1,268 1,143 11,450 11,500 1,275 1,148 1,275 1,148 11,500 11,550 1,283 1,153 1,283 1,153 11,550 11,600 1,290 1,158 1,290 1,158 11,600 11,650 1,298 1,163 1,298 1,163 11,650 11,700 1,305 1,168 1,305 1,168 11,700 11,750 1,313 1,173 1,313 1,173 11,750 11,800 1,320 1,178 1,320 1,178 11,800 11,850 1,328 1,183 1,328 1,183 11,850 11,900 1,335 1,188 1,335 1,188 11,900 11,950 1,343 1,193 1,343 1,193 11,950 12,000 1,350 1,198 1,350 1,198 12,000 12,000 12,050 1,358 1,203 1,358 1,203 12,050 12,100 1,365 1,208 1,365 1,208 12,100 12,150 1,373 1,213 1,373 1,213 12,150 12,200 1,380 1,218 1,380 1,218 12,200 12,250 1,388 1,223 1,388 1,223 12,250 12,300 1,395 1,228 1,395 1,228 12,300 12,350 1,403 1,233 1,403 1,233 12,350 12,400 1,410 1,238 1,410 1,238 12,400 12,450 1,418 1,243 1,418 1,243 12,450 12,500 1,425 1,248 1,425 1,248 12,500 12,550 1,433 1,253 1,433 1,253 12,550 12,600 1,440 1,258 1,440 1,258 12,600 12,650 1,448 1,263 1,448 1,263 12,650 12,700 1,455 1,268 1,455 1,268 12,700 12,750 1,463 1,273 1,463 1,273 12,750 12,800 1,470 1,278 1,470 1,279 12,800 12,850 1,478 1,283 1,478 1,286 12,850 12,900 1,485 1,288 1,485 1,294 12,900 12,950 1,493 1,293 1,493 1,301 12,950 13,000 1,500 1,298 1,500 1,309 13,000 13,000 13,050 1,508 1,303 1,508 1,316 13,050 13,100 1,515 1,308 1,515 1,324 13,100 13,150 1,523 1,313 1,523 1,331 13,150 13,200 1,530 1,318 1,530 1,339 13,200 13,250 1,538 1,323 1,538 1,346 13,250 13,300 1,545 1,328 1,545 1,354 13,300 13,350 1,553 1,333 1,553 1,361 13,350 13,400 1,560 1,338 1,560 1,369 13,400 13,450 1,568 1,343 1,568 1,376 13,450 13,500 1,575 1,348 1,575 1,384 13,500 13,550 1,583 1,353 1,583 1,391 13,550 13,600 1,590 1,358 1,590 1,399 13,600 13,650 1,598 1,363 1,598 1,406 13,650 13,700 1,605 1,368 1,605 1,414 13,700 13,750 1,613 1,373 1,613 1,421 13,750 13,800 1,620 1,378 1,620 1,429 13,800 13,850 1,628 1,383 1,628 1,436 13,850 13,900 1,635 1,388 1,635 1,444 13,900 13,950 1,643 1,393 1,643 1,451 13,950 14,000 1,650 1,398 1,650 1,459 14,000 14,000 14,050 1,658 1,403 1,658 1,466 14,050 14,100 1,665 1,408 1,665 1,474 14,100 14,150 1,673 1,413 1,673 1,481 14,150 14,200 1,680 1,418 1,680 1,489 14,200 14,250 1,688 1,423 1,688 1,496 14,250 14,300 1,695 1,428 1,695 1,504 14,300 14,350 1,703 1,433 1,703 1,511 14,350 14,400 1,710 1,438 1,710 1,519 14,400 14,450 1,718 1,443 1,718 1,526 14,450 14,500 1,725 1,448 1,725 1,534 14,500 14,550 1,733 1,453 1,733 1,541 14,550 14,600 1,740 1,458 1,740 1,549 14,600 14,650 1,748 1,463 1,748 1,556 14,650 14,700 1,755 1,468 1,755 1,564 14,700 14,750 1,763 1,473 1,763 1,571 14,750 14,800 1,770 1,478 1,770 1,579 14,800 14,850 1,778 1,483 1,778 1,586 14,850 14,900 1,785 1,488 1,785 1,594 14,900 14,950 1,793 1,493 1,793 1,601 14,950 15,000 1,800 1,498 1,800 1,609 15,000 15,000 15,050 1,808 1,503 1,808 1,616 15,050 15,100 1,815 1,508 1,815 1,624 15,100 15,150 1,823 1,513 1,823 1,631 15,150 15,200 1,830 1,518 1,830 1,639 15,200 15,250 1,838 1,523 1,838 1,646 15,250 15,300 1,845 1,528 1,845 1,654 15,300 15,350 1,853 1,533 1,853 1,661 15,350 15,400 1,860 1,538 1,860 1,669 15,400 15,450 1,868 1,543 1,868 1,676 15,450 15,500 1,875 1,548 1,875 1,684 15,500 15,550 1,883 1,553 1,883 1,691 15,550 15,600 1,890 1,558 1,890 1,699 15,600 15,650 1,898 1,563 1,898 1,706 15,650 15,700 1,905 1,568 1,905 1,714 15,700 15,750 1,913 1,573 1,913 1,721 15,750 15,800 1,920 1,578 1,920 1,729 15,800 15,850 1,928 1,583 1,928 1,736 15,850 15,900 1,935 1,588 1,935 1,744 15,900 15,950 1,943 1,593 1,943 1,751 15,950 16,000 1,950 1,598 1,950 1,759 16,000 16,000 16,050 1,958 1,603 1,958 1,766 16,050 16,100 1,965 1,608 1,965 1,774 16,100 16,150 1,973 1,613 1,973 1,781 16,150 16,200 1,980 1,618 1,980 1,789 16,200 16,250 1,988 1,623 1,988 1,796 16,250 16,300 1,995 1,628 1,995 1,804 16,300 16,350 2,003 1,633 2,003 1,811 16,350 16,400 2,010 1,638 2,010 1,819 16,400 16,450 2,018 1,643 2,018 1,826 16,450 16,500 2,025 1,648 2,025 1,834 16,500 16,550 2,033 1,653 2,033 1,841 16,550 16,600 2,040 1,658 2,040 1,849 16,600 16,650 2,048 1,663 2,048 1,856 16,650 16,700 2,055 1,668 2,055 1,864 16,700 16,750 2,063 1,673 2,063 1,871 16,750 16,800 2,070 1,678 2,070 1,879 16,800 16,850 2,078 1,683 2,078 1,886 16,850 16,900 2,085 1,688 2,085 1,894 16,900 16,950 2,093 1,693 2,093 1,901 16,950 17,000 2,100 1,698 2,100 1,909 17,000 17,000 17,050 2,108 1,703 2,108 1,916 17,050 17,100 2,115 1,708 2,115 1,924 17,100 17,150 2,123 1,713 2,123 1,931 17,150 17,200 2,130 1,718 2,130 1,939 17,200 17,250 2,138 1,723 2,138 1,946 17,250 17,300 2,145 1,728 2,145 1,954 17,300 17,350 2,153 1,733 2,153 1,961 17,350 17,400 2,160 1,738 2,160 1,969 17,400 17,450 2,168 1,743 2,168 1,976 17,450 17,500 2,175 1,748 2,175 1,984 17,500 17,550 2,183 1,753 2,183 1,991 17,550 17,600 2,190 1,758 2,190 1,999 17,600 17,650 2,198 1,763 2,198 2,006 17,650 17,700 2,205 1,768 2,205 2,014 17,700 17,750 2,213 1,773 2,213 2,021 17,750 17,800 2,220 1,778 2,220 2,029 17,800 17,850 2,228 1,783 2,228 2,036 17,850 17,900 2,235 1,789 2,235 2,044 17,900 17,950 2,243 1,796 2,243 2,051 17,950 18,000 2,250 1,804 2,250 2,059 18,000 18,000 18,050 2,258 1,811 2,258 2,066 18,050 18,100 2,265 1,819 2,265 2,074 18,100 18,150 2,273 1,826 2,273 2,081 18,150 18,200 2,280 1,834 2,280 2,089 18,200 18,250 2,288 1,841 2,288 2,096 18,250 18,300 2,295 1,849 2,295 2,104 18,300 18,350 2,303 1,856 2,303 2,111 18,350 18,400 2,310 1,864 2,310 2,119 18,400 18,450 2,318 1,871 2,318 2,126 18,450 18,500 2,325 1,879 2,325 2,134 18,500 18,550 2,333 1,886 2,333 2,141 18,550 18,600 2,340 1,894 2,340 2,149 18,600 18,650 2,348 1,901 2,348 2,156 18,650 18,700 2,355 1,909 2,355 2,164 18,700 18,750 2,363 1,916 2,363 2,171 18,750 18,800 2,370 1,924 2,370 2,179 18,800 18,850 2,378 1,931 2,378 2,186 18,850 18,900 2,385 1,939 2,385 2,194 18,900 18,950 2,393 1,946 2,393 2,201 18,950 19,000 2,400 1,954 2,400 2,209 19,000 19,000 19,050 2,408 1,961 2,408 2,216 19,050 19,100 2,415 1,969 2,415 2,224 19,100 19,150 2,423 1,976 2,423 2,231 19,150 19,200 2,430 1,984 2,430 2,239 19,200 19,250 2,438 1,991 2,438 2,246 19,250 19,300 2,445 1,999 2,445 2,254 19,300 19,350 2,453 2,006 2,453 2,261 19,350 19,400 2,460 2,014 2,460 2,269 19,400 19,450 2,468 2,021 2,468 2,276 19,450 19,500 2,475 2,029 2,475 2,284 19,500 19,550 2,483 2,036 2,483 2,291 19,550 19,600 2,490 2,044 2,490 2,299 19,600 19,650 2,498 2,051 2,498 2,306 19,650 19,700 2,505 2,059 2,505 2,314 19,700 19,750 2,513 2,066 2,513 2,321 19,750 19,800 2,520 2,074 2,520 2,329 19,800 19,850 2,528 2,081 2,528 2,336 19,850 19,900 2,535 2,089 2,535 2,344 19,900 19,950 2,543 2,096 2,543 2,351 19,950 20,000 2,550 2,104 2,550 2,359 20,000 20,000 20,050 2,558 2,111 2,558 2,366 20,050 20,100 2,565 2,119 2,565 2,374 20,100 20,150 2,573 2,126 2,573 2,381 20,150 20,200 2,580 2,134 2,580 2,389 20,200 20,250 2,588 2,141 2,588 2,396 20,250 20,300 2,595 2,149 2,595 2,404 20,300 20,350 2,603 2,156 2,603 2,411 20,350 20,400 2,610 2,164 2,610 2,419 20,400 20,450 2,618 2,171 2,618 2,426 20,450 20,500 2,625 2,179 2,625 2,434 20,500 20,550 2,633 2,186 2,633 2,441 20,550 20,600 2,640 2,194 2,640 2,449 20,600 20,650 2,648 2,201 2,648 2,456 20,650 20,700 2,655 2,209 2,655 2,464 20,700 20,750 2,663 2,216 2,663 2,471 20,750 20,800 2,670 2,224 2,670 2,479 20,800 20,850 2,678 2,231 2,678 2,486 20,850 20,900 2,685 2,239 2,685 2,494 20,900 20,950 2,693 2,246 2,693 2,501 20,950 21,000 2,700 2,254 2,700 2,509 21,000 21,000 21,050 2,708 2,261 2,708 2,516 21,050 21,100 2,715 2,269 2,715 2,524 21,100 21,150 2,723 2,276 2,723 2,531 21,150 21,200 2,730 2,284 2,730 2,539 21,200 21,250 2,738 2,291 2,738 2,546 21,250 21,300 2,745 2,299 2,745 2,554 21,300 21,350 2,753 2,306 2,753 2,561 21,350 21,400 2,760 2,314 2,760 2,569 21,400 21,450 2,768 2,321 2,768 2,576 21,450 21,500 2,775 2,329 2,775 2,584 21,500 21,550 2,783 2,336 2,783 2,591 21,550 21,600 2,790 2,344 2,790 2,599 21,600 21,650 2,798 2,351 2,798 2,606 21,650 21,700 2,805 2,359 2,805 2,614 21,700 21,750 2,813 2,366 2,813 2,621 21,750 21,800 2,820 2,374 2,820 2,629 21,800 21,850 2,828 2,381 2,828 2,636 21,850 21,900 2,835 2,389 2,835 2,644 21,900 21,950 2,843 2,396 2,843 2,651 21,950 22,000 2,850 2,404 2,850 2,659 22,000 22,000 22,050 2,858 2,411 2,858 2,666 22,050 22,100 2,865 2,419 2,865 2,674 22,100 22,150 2,873 2,426 2,873 2,681 22,150 22,200 2,880 2,434 2,880 2,689 22,200 22,250 2,888 2,441 2,888 2,696 22,250 22,300 2,895 2,449 2,895 2,704 22,300 22,350 2,903 2,456 2,903 2,711 22,350 22,400 2,910 2,464 2,910 2,719 22,400 22,450 2,918 2,471 2,918 2,726 22,450 22,500 2,925 2,479 2,925 2,734 22,500 22,550 2,933 2,486 2,933 2,741 22,550 22,600 2,940 2,494 2,940 2,749 22,600 22,650 2,948 2,501 2,948 2,756 22,650 22,700 2,955 2,509 2,955 2,764 22,700 22,750 2,963 2,516 2,963 2,771 22,750 22,800 2,970 2,524 2,970 2,779 22,800 22,850 2,978 2,531 2,978 2,786 22,850 22,900 2,985 2,539 2,985 2,794 22,900 22,950 2,993 2,546 2,993 2,801 22,950 23,000 3,000 2,554 3,000 2,809 23,000 23,000 23,050 3,008 2,561 3,008 2,816 23,050 23,100 3,015 2,569 3,015 2,824 23,100 23,150 3,023 2,576 3,023 2,831 23,150 23,200 3,030 2,584 3,030 2,839 23,200 23,250 3,038 2,591 3,038 2,846 23,250 23,300 3,045 2,599 3,045 2,854 23,300 23,350 3,053 2,606 3,053 2,861 23,350 23,400 3,060 2,614 3,060 2,869 23,400 23,450 3,068 2,621 3,068 2,876 23,450 23,500 3,075 2,629 3,075 2,884 23,500 23,550 3,083 2,636 3,083 2,891 23,550 23,600 3,090 2,644 3,090 2,899 23,600 23,650 3,098 2,651 3,098 2,906 23,650 23,700 3,105 2,659 3,105 2,914 23,700 23,750 3,113 2,666 3,113 2,921 23,750 23,800 3,120 2,674 3,120 2,929 23,800 23,850 3,128 2,681 3,128 2,936 23,850 23,900 3,135 2,689 3,135 2,944 23,900 23,950 3,143 2,696 3,143 2,951 23,950 24,000 3,150 2,704 3,150 2,959 24,000 24,000 24,050 3,158 2,711 3,158 2,966 24,050 24,100 3,165 2,719 3,165 2,974 24,100 24,150 3,173 2,726 3,173 2,981 24,150 24,200 3,180 2,734 3,180 2,989 24,200 24,250 3,188 2,741 3,188 2,996 24,250 24,300 3,195 2,749 3,195 3,004 24,300 24,350 3,203 2,756 3,203 3,011 24,350 24,400 3,210 2,764 3,210 3,019 24,400 24,450 3,218 2,771 3,218 3,026 24,450 24,500 3,225 2,779 3,225 3,034 24,500 24,550 3,233 2,786 3,233 3,041 24,550 24,600 3,240 2,794 3,240 3,049 24,600 24,650 3,248 2,801 3,248 3,056 24,650 24,700 3,255 2,809 3,255 3,064 24,700 24,750 3,263 2,816 3,263 3,071 24,750 24,800 3,270 2,824 3,270 3,079 24,800 24,850 3,278 2,831 3,278 3,086 24,850 24,900 3,285 2,839 3,285 3,094 24,900 24,950 3,293 2,846 3,293 3,101 24,950 25,000 3,300 2,854 3,300 3,109 25,000 25,000 25,050 3,308 2,861 3,308 3,116 25,050 25,100 3,315 2,869 3,315 3,124 25,100 25,150 3,323 2,876 3,323 3,131 25,150 25,200 3,330 2,884 3,330 3,139 25,200 25,250 3,338 2,891 3,338 3,146 25,250 25,300 3,345 2,899 3,345 3,154 25,300 25,350 3,353 2,906 3,353 3,161 25,350 25,400 3,360 2,914 3,360 3,169 25,400 25,450 3,368 2,921 3,368 3,176 25,450 25,500 3,375 2,929 3,375 3,184 25,500 25,550 3,383 2,936 3,383 3,191 25,550 25,600 3,390 2,944 3,390 3,199 25,600 25,650 3,398 2,951 3,398 3,206 25,650 25,700 3,405 2,959 3,405 3,214 25,700 25,750 3,413 2,966 3,413 3,221 25,750 25,800 3,420 2,974 3,420 3,229 25,800 25,850 3,428 2,981 3,428 3,236 25,850 25,900 3,435 2,989 3,435 3,244 25,900 25,950 3,443 2,996 3,443 3,251 25,950 26,000 3,450 3,004 3,450 3,259 26,000 26,000 26,050 3,458 3,011 3,458 3,266 26,050 26,100 3,465 3,019 3,465 3,274 26,100 26,150 3,473 3,026 3,473 3,281 26,150 26,200 3,480 3,034 3,480 3,289 26,200 26,250 3,488 3,041 3,488 3,296 26,250 26,300 3,495 3,049 3,495 3,304 26,300 26,350 3,503 3,056 3,503 3,311 26,350 26,400 3,510 3,064 3,510 3,319 26,400 26,450 3,518 3,071 3,518 3,326 26,450 26,500 3,525 3,079 3,525 3,334 26,500 26,550 3,533 3,086 3,533 3,341 26,550 26,600 3,540 3,094 3,540 3,349 26,600 26,650 3,548 3,101 3,548 3,356 26,650 26,700 3,555 3,109 3,555 3,364 26,700 26,750 3,563 3,116 3,563 3,371 26,750 26,800 3,570 3,124 3,570 3,379 26,800 26,850 3,578 3,131 3,578 3,386 26,850 26,900 3,585 3,139 3,585 3,394 26,900 26,950 3,593 3,146 3,593 3,401 26,950 27,000 3,600 3,154 3,600 3,409 27,000 27,000 27,050 3,608 3,161 3,608 3,416 27,050 27,100 3,615 3,169 3,615 3,424 27,100 27,150 3,623 3,176 3,623 3,431 27,150 27,200 3,630 3,184 3,630 3,439 27,200 27,250 3,638 3,191 3,638 3,446 27,250 27,300 3,645 3,199 3,645 3,454 27,300 27,350 3,653 3,206 3,653 3,461 27,350 27,400 3,660 3,214 3,660 3,469 27,400 27,450 3,668 3,221 3,668 3,476 27,450 27,500 3,675 3,229 3,675 3,484 27,500 27,550 3,683 3,236 3,683 3,491 27,550 27,600 3,690 3,244 3,690 3,499 27,600 27,650 3,698 3,251 3,698 3,506 27,650 27,700 3,705 3,259 3,705 3,514 27,700 27,750 3,713 3,266 3,713 3,521 27,750 27,800 3,720 3,274 3,720 3,529 27,800 27,850 3,728 3,281 3,728 3,536 27,850 27,900 3,735 3,289 3,735 3,544 27,900 27,950 3,743 3,296 3,743 3,551 27,950 28,000 3,750 3,304 3,750 3,559 28,000 28,000 28,050 3,758 3,311 3,758 3,566 28,050 28,100 3,765 3,319 3,765 3,574 28,100 28,150 3,773 3,326 3,773 3,581 28,150 28,200 3,780 3,334 3,780 3,589 28,200 28,250 3,788 3,341 3,788 3,596 28,250 28,300 3,795 3,349 3,795 3,604 28,300 28,350 3,803 3,356 3,803 3,611 28,350 28,400 3,810 3,364 3,810 3,619 28,400 28,450 3,818 3,371 3,818 3,626 28,450 28,500 3,825 3,379 3,825 3,634 28,500 28,550 3,833 3,386 3,833 3,641 28,550 28,600 3,840 3,394 3,840 3,649 28,600 28,650 3,848 3,401 3,848 3,656 28,650 28,700 3,855 3,409 3,855 3,664 28,700 28,750 3,863 3,416 3,863 3,671 28,750 28,800 3,870 3,424 3,870 3,679 28,800 28,850 3,878 3,431 3,878 3,686 28,850 28,900 3,885 3,439 3,885 3,694 28,900 28,950 3,893 3,446 3,893 3,701 28,950 29,000 3,900 3,454 3,900 3,709 29,000 29,000 29,050 3,908 3,461 3,908 3,716 29,050 29,100 3,915 3,469 3,915 3,724 29,100 29,150 3,923 3,476 3,923 3,731 29,150 29,200 3,930 3,484 3,930 3,739 29,200 29,250 3,938 3,491 3,938 3,746 29,250 29,300 3,945 3,499 3,945 3,754 29,300 29,350 3,953 3,506 3,953 3,761 29,350 29,400 3,960 3,514 3,960 3,769 29,400 29,450 3,968 3,521 3,968 3,776 29,450 29,500 3,975 3,529 3,975 3,784 29,500 29,550 3,983 3,536 3,983 3,791 29,550 29,600 3,990 3,544 3,990 3,799 29,600 29,650 3,998 3,551 3,998 3,806 29,650 29,700 4,005 3,559 4,005 3,814 29,700 29,750 4,013 3,566 4,013 3,821 29,750 29,800 4,020 3,574 4,020 3,829 29,800 29,850 4,028 3,581 4,028 3,836 29,850 29,900 4,035 3,589 4,035 3,844 29,900 29,950 4,043 3,596 4,043 3,851 29,950 30,000 4,050 3,604 4,050 3,859 30,000 30,000 30,050 4,058 3,611 4,058 3,866 30,050 30,100 4,065 3,619 4,065 3,874 30,100 30,150 4,073 3,626 4,073 3,881 30,150 30,200 4,080 3,634 4,080 3,889 30,200 30,250 4,088 3,641 4,088 3,896 30,250 30,300 4,095 3,649 4,095 3,904 30,300 30,350 4,103 3,656 4,103 3,911 30,350 30,400 4,110 3,664 4,110 3,919 30,400 30,450 4,118 3,671 4,118 3,926 30,450 30,500 4,125 3,679 4,125 3,934 30,500 30,550 4,133 3,686 4,133 3,941 30,550 30,600 4,140 3,694 4,140 3,949 30,600 30,650 4,148 3,701 4,148 3,956 30,650 30,700 4,155 3,709 4,155 3,964 30,700 30,750 4,163 3,716 4,163 3,971 30,750 30,800 4,170 3,724 4,170 3,979 30,800 30,850 4,178 3,731 4,178 3,986 30,850 30,900 4,185 3,739 4,185 3,994 30,900 30,950 4,193 3,746 4,193 4,001 30,950 31,000 4,200 3,754 4,200 4,009 31,000 31,000 31,050 4,208 3,761 4,208 4,016 31,050 31,100 4,215 3,769 4,215 4,024 31,100 31,150 4,223 3,776 4,223 4,031 31,150 31,200 4,230 3,784 4,230 4,039 31,200 31,250 4,238 3,791 4,238 4,046 31,250 31,300 4,245 3,799 4,245 4,054 31,300 31,350 4,253 3,806 4,253 4,061 31,350 31,400 4,260 3,814 4,260 4,069 31,400 31,450 4,268 3,821 4,268 4,076 31,450 31,500 4,275 3,829 4,275 4,084 31,500 31,550 4,283 3,836 4,283 4,091 31,550 31,600 4,290 3,844 4,290 4,099 31,600 31,650 4,298 3,851 4,298 4,106 31,650 31,700 4,305 3,859 4,305 4,114 31,700 31,750 4,313 3,866 4,313 4,121 31,750 31,800 4,320 3,874 4,320 4,129 31,800 31,850 4,328 3,881 4,328 4,136 31,850 31,900 4,335 3,889 4,335 4,144 31,900 31,950 4,343 3,896 4,343 4,151 31,950 32,000 4,350 3,904 4,350 4,159 32,000 32,000 32,050 4,358 3,911 4,358 4,166 32,050 32,100 4,365 3,919 4,365 4,174 32,100 32,150 4,373 3,926 4,373 4,181 32,150 32,200 4,380 3,934 4,380 4,189 32,200 32,250 4,388 3,941 4,388 4,196 32,250 32,300 4,395 3,949 4,395 4,204 32,300 32,350 4,403 3,956 4,403 4,211 32,350 32,400 4,410 3,964 4,410 4,219 32,400 32,450 4,418 3,971 4,418 4,226 32,450 32,500 4,425 3,979 4,425 4,234 32,500 32,550 4,433 3,986 4,433 4,241 32,550 32,600 4,440 3,994 4,440 4,249 32,600 32,650 4,448 4,001 4,448 4,256 32,650 32,700 4,455 4,009 4,455 4,264 32,700 32,750 4,463 4,016 4,463 4,271 32,750 32,800 4,470 4,024 4,470 4,279 32,800 32,850 4,478 4,031 4,478 4,286 32,850 32,900 4,485 4,039 4,485 4,294 32,900 32,950 4,493 4,046 4,493 4,301 32,950 33,000 4,500 4,054 4,500 4,309 33,000 33,000 33,050 4,508 4,061 4,508 4,316 33,050 33,100 4,515 4,069 4,515 4,324 33,100 33,150 4,523 4,076 4,523 4,331 33,150 33,200 4,530 4,084 4,530 4,339 33,200 33,250 4,538 4,091 4,538 4,346 33,250 33,300 4,545 4,099 4,545 4,354 33,300 33,350 4,553 4,106 4,553 4,361 33,350 33,400 4,560 4,114 4,560 4,369 33,400 33,450 4,568 4,121 4,568 4,376 33,450 33,500 4,575 4,129 4,575 4,384 33,500 33,550 4,583 4,136 4,583 4,391 33,550 33,600 4,590 4,144 4,590 4,399 33,600 33,650 4,598 4,151 4,598 4,406 33,650 33,700 4,605 4,159 4,605 4,414 33,700 33,750 4,613 4,166 4,613 4,421 33,750 33,800 4,620 4,174 4,620 4,429 33,800 33,850 4,628 4,181 4,628 4,436 33,850 33,900 4,635 4,189 4,635 4,444 33,900 33,950 4,643 4,196 4,643 4,451 33,950 34,000 4,650 4,204 4,650 4,459 34,000 34,000 34,050 4,658 4,211 4,658 4,466 34,050 34,100 4,665 4,219 4,665 4,474 34,100 34,150 4,673 4,226 4,673 4,481 34,150 34,200 4,680 4,234 4,680 4,489 34,200 34,250 4,688 4,241 4,688 4,496 34,250 34,300 4,695 4,249 4,695 4,504 34,300 34,350 4,703 4,256 4,703 4,511 34,350 34,400 4,710 4,264 4,710 4,519 34,400 34,450 4,718 4,271 4,718 4,526 34,450 34,500 4,725 4,279 4,725 4,534 34,500 34,550 4,733 4,286 4,733 4,541 34,550 34,600 4,740 4,294 4,740 4,549 34,600 34,650 4,748 4,301 4,748 4,556 34,650 34,700 4,755 4,309 4,755 4,564 34,700 34,750 4,763 4,316 4,763 4,571 34,750 34,800 4,770 4,324 4,770 4,579 34,800 34,850 4,778 4,331 4,778 4,586 34,850 34,900 4,785 4,339 4,785 4,594 34,900 34,950 4,793 4,346 4,793 4,601 34,950 35,000 4,800 4,354 4,800 4,609 35,000 35,000 35,050 4,808 4,361 4,808 4,616 35,050 35,100 4,815 4,369 4,815 4,624 35,100 35,150 4,823 4,376 4,823 4,631 35,150 35,200 4,830 4,384 4,830 4,639 35,200 35,250 4,838 4,391 4,838 4,646 35,250 35,300 4,845 4,399 4,845 4,654 35,300 35,350 4,853 4,406 4,853 4,661 35,350 35,400 4,860 4,414 4,860 4,669 35,400 35,450 4,868 4,421 4,868 4,676 35,450 35,500 4,875 4,429 4,875 4,684 35,500 35,550 4,883 4,436 4,883 4,691 35,550 35,600 4,890 4,444 4,890 4,699 35,600 35,650 4,898 4,451 4,898 4,706 35,650 35,700 4,905 4,459 4,905 4,714 35,700 35,750 4,913 4,466 4,913 4,721 35,750 35,800 4,920 4,474 4,920 4,729 35,800 35,850 4,928 4,481 4,928 4,736 35,850 35,900 4,935 4,489 4,935 4,744 35,900 35,950 4,943 4,496 4,943 4,751 35,950 36,000 4,950 4,504 4,950 4,759 36,000 36,000 36,050 4,958 4,511 4,958 4,766 36,050 36,100 4,965 4,519 4,965 4,774 36,100 36,150 4,973 4,526 4,973 4,781 36,150 36,200 4,980 4,534 4,980 4,789 36,200 36,250 4,988 4,541 4,988 4,796 36,250 36,300 4,998 4,549 4,998 4,804 36,300 36,350 5,010 4,556 5,010 4,811 36,350 36,400 5,023 4,564 5,023 4,819 36,400 36,450 5,035 4,571 5,035 4,826 36,450 36,500 5,048 4,579 5,048 4,834 36,500 36,550 5,060 4,586 5,060 4,841 36,550 36,600 5,073 4,594 5,073 4,849 36,600 36,650 5,085 4,601 5,085 4,856 36,650 36,700 5,098 4,609 5,098 4,864 36,700 36,750 5,110 4,616 5,110 4,871 36,750 36,800 5,123 4,624 5,123 4,879 36,800 36,850 5,135 4,631 5,135 4,886 36,850 36,900 5,148 4,639 5,148 4,894 36,900 36,950 5,160 4,646 5,160 4,901 36,950 37,000 5,173 4,654 5,173 4,909 37,000 37,000 37,050 5,185 4,661 5,185 4,916 37,050 37,100 5,198 4,669 5,198 4,924 37,100 37,150 5,210 4,676 5,210 4,931 37,150 37,200 5,223 4,684 5,223 4,939 37,200 37,250 5,235 4,691 5,235 4,946 37,250 37,300 5,248 4,699 5,248 4,954 37,300 37,350 5,260 4,706 5,260 4,961 37,350 37,400 5,273 4,714 5,273 4,969 37,400 37,450 5,285 4,721 5,285 4,976 37,450 37,500 5,298 4,729 5,298 4,984 37,500 37,550 5,310 4,736 5,310 4,991 37,550 37,600 5,323 4,744 5,323 4,999 37,600 37,650 5,335 4,751 5,335 5,006 37,650 37,700 5,348 4,759 5,348 5,014 37,700 37,750 5,360 4,766 5,360 5,021 37,750 37,800 5,373 4,774 5,373 5,029 37,800 37,850 5,385 4,781 5,385 5,036 37,850 37,900 5,398 4,789 5,398 5,044 37,900 37,950 5,410 4,796 5,410 5,051 37,950 38,000 5,423 4,804 5,423 5,059 38,000 38,000 38,050 5,435 4,811 5,435 5,066 38,050 38,100 5,448 4,819 5,448 5,074 38,100 38,150 5,460 4,826 5,460 5,081 38,150 38,200 5,473 4,834 5,473 5,089 38,200 38,250 5,485 4,841 5,485 5,096 38,250 38,300 5,498 4,849 5,498 5,104 38,300 38,350 5,510 4,856 5,510 5,111 38,350 38,400 5,523 4,864 5,523 5,119 38,400 38,450 5,535 4,871 5,535 5,126 38,450 38,500 5,548 4,879 5,548 5,134 38,500 38,550 5,560 4,886 5,560 5,141 38,550 38,600 5,573 4,894 5,573 5,149 38,600 38,650 5,585 4,901 5,585 5,156 38,650 38,700 5,598 4,909 5,598 5,164 38,700 38,750 5,610 4,916 5,610 5,171 38,750 38,800 5,623 4,924 5,623 5,179 38,800 38,850 5,635 4,931 5,635 5,186 38,850 38,900 5,648 4,939 5,648 5,194 38,900 38,950 5,660 4,946 5,660 5,201 38,950 39,000 5,673 4,954 5,673 5,209 39,000 39,000 39,050 5,685 4,961 5,685 5,216 39,050 39,100 5,698 4,969 5,698 5,224 39,100 39,150 5,710 4,976 5,710 5,231 39,150 39,200 5,723 4,984 5,723 5,239 39,200 39,250 5,735 4,991 5,735 5,246 39,250 39,300 5,748 4,999 5,748 5,254 39,300 39,350 5,760 5,006 5,760 5,261 39,350 39,400 5,773 5,014 5,773 5,269 39,400 39,450 5,785 5,021 5,785 5,276 39,450 39,500 5,798 5,029 5,798 5,284 39,500 39,550 5,810 5,036 5,810 5,291 39,550 39,600 5,823 5,044 5,823 5,299 39,600 39,650 5,835 5,051 5,835 5,306 39,650 39,700 5,848 5,059 5,848 5,314 39,700 39,750 5,860 5,066 5,860 5,321 39,750 39,800 5,873 5,074 5,873 5,329 39,800 39,850 5,885 5,081 5,885 5,336 39,850 39,900 5,898 5,089 5,898 5,344 39,900 39,950 5,910 5,096 5,910 5,351 39,950 40,000 5,923 5,104 5,923 5,359 40,000 40,000 40,050 5,935 5,111 5,935 5,366 40,050 40,100 5,948 5,119 5,948 5,374 40,100 40,150 5,960 5,126 5,960 5,381 40,150 40,200 5,973 5,134 5,973 5,389 40,200 40,250 5,985 5,141 5,985 5,396 40,250 40,300 5,998 5,149 5,998 5,404 40,300 40,350 6,010 5,156 6,010 5,411 40,350 40,400 6,023 5,164 6,023 5,419 40,400 40,450 6,035 5,171 6,035 5,426 40,450 40,500 6,048 5,179 6,048 5,434 40,500 40,550 6,060 5,186 6,060 5,441 40,550 40,600 6,073 5,194 6,073 5,449 40,600 40,650 6,085 5,201 6,085 5,456 40,650 40,700 6,098 5,209 6,098 5,464 40,700 40,750 6,110 5,216 6,110 5,471 40,750 40,800 6,123 5,224 6,123 5,479 40,800 40,850 6,135 5,231 6,135 5,486 40,850 40,900 6,148 5,239 6,148 5,494 40,900 40,950 6,160 5,246 6,160 5,501 40,950 41,000 6,173 5,254 6,173 5,509 41,000 41,000 41,050 6,185 5,261 6,185 5,516 41,050 41,100 6,198 5,269 6,198 5,524 41,100 41,150 6,210 5,276 6,210 5,531 41,150 41,200 6,223 5,284 6,223 5,539 41,200 41,250 6,235 5,291 6,235 5,546 41,250 41,300 6,248 5,299 6,248 5,554 41,300 41,350 6,260 5,306 6,260 5,561 41,350 41,400 6,273 5,314 6,273 5,569 41,400 41,450 6,285 5,321 6,285 5,576 41,450 41,500 6,298 5,329 6,298 5,584 41,500 41,550 6,310 5,336 6,310 5,591 41,550 41,600 6,323 5,344 6,323 5,599 41,600 41,650 6,335 5,351 6,335 5,606 41,650 41,700 6,348 5,359 6,348 5,614 41,700 41,750 6,360 5,366 6,360 5,621 41,750 41,800 6,373 5,374 6,373 5,629 41,800 41,850 6,385 5,381 6,385 5,636 41,850 41,900 6,398 5,389 6,398 5,644 41,900 41,950 6,410 5,396 6,410 5,651 41,950 42,000 6,423 5,404 6,423 5,659 42,000 42,000 42,050 6,435 5,411 6,435 5,666 42,050 42,100 6,448 5,419 6,448 5,674 42,100 42,150 6,460 5,426 6,460 5,681 42,150 42,200 6,473 5,434 6,473 5,689 42,200 42,250 6,485 5,441 6,485 5,696 42,250 42,300 6,498 5,449 6,498 5,704 42,300 42,350 6,510 5,456 6,510 5,711 42,350 42,400 6,523 5,464 6,523 5,719 42,400 42,450 6,535 5,471 6,535 5,726 42,450 42,500 6,548 5,479 6,548 5,734 42,500 42,550 6,560 5,486 6,560 5,741 42,550 42,600 6,573 5,494 6,573 5,749 42,600 42,650 6,585 5,501 6,585 5,756 42,650 42,700 6,598 5,509 6,598 5,764 42,700 42,750 6,610 5,516 6,610 5,771 42,750 42,800 6,623 5,524 6,623 5,779 42,800 42,850 6,635 5,531 6,635 5,786 42,850 42,900 6,648 5,539 6,648 5,794 42,900 42,950 6,660 5,546 6,660 5,801 42,950 43,000 6,673 5,554 6,673 5,809 43,000 43,000 43,050 6,685 5,561 6,685 5,816 43,050 43,100 6,698 5,569 6,698 5,824 43,100 43,150 6,710 5,576 6,710 5,831 43,150 43,200 6,723 5,584 6,723 5,839 43,200 43,250 6,735 5,591 6,735 5,846 43,250 43,300 6,748 5,599 6,748 5,854 43,300 43,350 6,760 5,606 6,760 5,861 43,350 43,400 6,773 5,614 6,773 5,869 43,400 43,450 6,785 5,621 6,785 5,876 43,450 43,500 6,798 5,629 6,798 5,884 43,500 43,550 6,810 5,636 6,810 5,891 43,550 43,600 6,823 5,644 6,823 5,899 43,600 43,650 6,835 5,651 6,835 5,906 43,650 43,700 6,848 5,659 6,848 5,914 43,700 43,750 6,860 5,666 6,860 5,921 43,750 43,800 6,873 5,674 6,873 5,929 43,800 43,850 6,885 5,681 6,885 5,936 43,850 43,900 6,898 5,689 6,898 5,944 43,900 43,950 6,910 5,696 6,910 5,951 43,950 44,000 6,923 5,704 6,923 5,959 44,000 44,000 44,050 6,935 5,711 6,935 5,966 44,050 44,100 6,948 5,719 6,948 5,974 44,100 44,150 6,960 5,726 6,960 5,981 44,150 44,200 6,973 5,734 6,973 5,989 44,200 44,250 6,985 5,741 6,985 5,996 44,250 44,300 6,998 5,749 6,998 6,004 44,300 44,350 7,010 5,756 7,010 6,011 44,350 44,400 7,023 5,764 7,023 6,019 44,400 44,450 7,035 5,771 7,035 6,026 44,450 44,500 7,048 5,779 7,048 6,034 44,500 44,550 7,060 5,786 7,060 6,041 44,550 44,600 7,073 5,794 7,073 6,049 44,600 44,650 7,085 5,801 7,085 6,056 44,650 44,700 7,098 5,809 7,098 6,064 44,700 44,750 7,110 5,816 7,110 6,071 44,750 44,800 7,123 5,824 7,123 6,079 44,800 44,850 7,135 5,831 7,135 6,086 44,850 44,900 7,148 5,839 7,148 6,094 44,900 44,950 7,160 5,846 7,160 6,101 44,950 45,000 7,173 5,854 7,173 6,109 45,000 45,000 45,050 7,185 5,861 7,185 6,116 45,050 45,100 7,198 5,869 7,198 6,124 45,100 45,150 7,210 5,876 7,210 6,131 45,150 45,200 7,223 5,884 7,223 6,139 45,200 45,250 7,235 5,891 7,235 6,146 45,250 45,300 7,248 5,899 7,248 6,154 45,300 45,350 7,260 5,906 7,260 6,161 45,350 45,400 7,273 5,914 7,273 6,169 45,400 45,450 7,285 5,921 7,285 6,176 45,450 45,500 7,298 5,929 7,298 6,184 45,500 45,550 7,310 5,936 7,310 6,191 45,550 45,600 7,323 5,944 7,323 6,199 45,600 45,650 7,335 5,951 7,335 6,206 45,650 45,700 7,348 5,959 7,348 6,214 45,700 45,750 7,360 5,966 7,360 6,221 45,750 45,800 7,373 5,974 7,373 6,229 45,800 45,850 7,385 5,981 7,385 6,236 45,850 45,900 7,398 5,989 7,398 6,244 45,900 45,950 7,410 5,996 7,410 6,251 45,950 46,000 7,423 6,004 7,423 6,259 46,000 46,000 46,050 7,435 6,011 7,435 6,266 46,050 46,100 7,448 6,019 7,448 6,274 46,100 46,150 7,460 6,026 7,460 6,281 46,150 46,200 7,473 6,034 7,473 6,289 46,200 46,250 7,485 6,041 7,485 6,296 46,250 46,300 7,498 6,049 7,498 6,304 46,300 46,350 7,510 6,056 7,510 6,311 46,350 46,400 7,523 6,064 7,523 6,319 46,400 46,450 7,535 6,071 7,535 6,326 46,450 46,500 7,548 6,079 7,548 6,334 46,500 46,550 7,560 6,086 7,560 6,341 46,550 46,600 7,573 6,094 7,573 6,349 46,600 46,650 7,585 6,101 7,585 6,356 46,650 46,700 7,598 6,109 7,598 6,364 46,700 46,750 7,610 6,116 7,610 6,371 46,750 46,800 7,623 6,124 7,623 6,379 46,800 46,850 7,635 6,131 7,635 6,386 46,850 46,900 7,648 6,139 7,648 6,394 46,900 46,950 7,660 6,146 7,660 6,401 46,950 47,000 7,673 6,154 7,673 6,409 47,000 47,000 47,050 7,685 6,161 7,685 6,416 47,050 47,100 7,698 6,169 7,698 6,424 47,100 47,150 7,710 6,176 7,710 6,431 47,150 47,200 7,723 6,184 7,723 6,439 47,200 47,250 7,735 6,191 7,735 6,446 47,250 47,300 7,748 6,199 7,748 6,454 47,300 47,350 7,760 6,206 7,760 6,461 47,350 47,400 7,773 6,214 7,773 6,469 47,400 47,450 7,785 6,221 7,785 6,476 47,450 47,500 7,798 6,229 7,798 6,484 47,500 47,550 7,810 6,236 7,810 6,491 47,550 47,600 7,823 6,244 7,823 6,499 47,600 47,650 7,835 6,251 7,835 6,506 47,650 47,700 7,848 6,259 7,848 6,514 47,700 47,750 7,860 6,266 7,860 6,521 47,750 47,800 7,873 6,274 7,873 6,529 47,800 47,850 7,885 6,281 7,885 6,536 47,850 47,900 7,898 6,289 7,898 6,544 47,900 47,950 7,910 6,296 7,910 6,551 47,950 48,000 7,923 6,304 7,923 6,559 48,000 48,000 48,050 7,935 6,311 7,935 6,566 48,050 48,100 7,948 6,319 7,948 6,574 48,100 48,150 7,960 6,326 7,960 6,581 48,150 48,200 7,973 6,334 7,973 6,589 48,200 48,250 7,985 6,341 7,985 6,596 48,250 48,300 7,998 6,349 7,998 6,604 48,300 48,350 8,010 6,356 8,010 6,611 48,350 48,400 8,023 6,364 8,023 6,619 48,400 48,450 8,035 6,371 8,035 6,626 48,450 48,500 8,048 6,379 8,048 6,634 48,500 48,550 8,060 6,386 8,060 6,641 48,550 48,600 8,073 6,394 8,073 6,649 48,600 48,650 8,085 6,401 8,085 6,659 48,650 48,700 8,098 6,409 8,098 6,671 48,700 48,750 8,110 6,416 8,110 6,684 48,750 48,800 8,123 6,424 8,123 6,696 48,800 48,850 8,135 6,431 8,135 6,709 48,850 48,900 8,148 6,439 8,148 6,721 48,900 48,950 8,160 6,446 8,160 6,734 48,950 49,000 8,173 6,454 8,173 6,746 49,000 49,000 49,050 8,185 6,461 8,185 6,759 49,050 49,100 8,198 6,469 8,198 6,771 49,100 49,150 8,210 6,476 8,210 6,784 49,150 49,200 8,223 6,484 8,223 6,796 49,200 49,250 8,235 6,491 8,235 6,809 49,250 49,300 8,248 6,499 8,248 6,821 49,300 49,350 8,260 6,506 8,260 6,834 49,350 49,400 8,273 6,514 8,273 6,846 49,400 49,450 8,285 6,521 8,285 6,859 49,450 49,500 8,298 6,529 8,298 6,871 49,500 49,550 8,310 6,536 8,310 6,884 49,550 49,600 8,323 6,544 8,323 6,896 49,600 49,650 8,335 6,551 8,335 6,909 49,650 49,700 8,348 6,559 8,348 6,921 49,700 49,750 8,360 6,566 8,360 6,934 49,750 49,800 8,373 6,574 8,373 6,946 49,800 49,850 8,385 6,581 8,385 6,959 49,850 49,900 8,398 6,589 8,398 6,971 49,900 49,950 8,410 6,596 8,410 6,984 49,950 50,000 8,423 6,604 8,423 6,996 50,000 50,000 50,050 8,435 6,611 8,435 7,009 50,050 50,100 8,448 6,619 8,448 7,021 50,100 50,150 8,460 6,626 8,460 7,034 50,150 50,200 8,473 6,634 8,473 7,046 50,200 50,250 8,485 6,641 8,485 7,059 50,250 50,300 8,498 6,649 8,498 7,071 50,300 50,350 8,510 6,656 8,510 7,084 50,350 50,400 8,523 6,664 8,523 7,096 50,400 50,450 8,535 6,671 8,535 7,109 50,450 50,500 8,548 6,679 8,548 7,121 50,500 50,550 8,560 6,686 8,560 7,134 50,550 50,600 8,573 6,694 8,573 7,146 50,600 50,650 8,585 6,701 8,585 7,159 50,650 50,700 8,598 6,709 8,598 7,171 50,700 50,750 8,610 6,716 8,610 7,184 50,750 50,800 8,623 6,724 8,623 7,196 50,800 50,850 8,635 6,731 8,635 7,209 50,850 50,900 8,648 6,739 8,648 7,221 50,900 50,950 8,660 6,746 8,660 7,234 50,950 51,000 8,673 6,754 8,673 7,246 51,000 51,000 51,050 8,685 6,761 8,685 7,259 51,050 51,100 8,698 6,769 8,698 7,271 51,100 51,150 8,710 6,776 8,710 7,284 51,150 51,200 8,723 6,784 8,723 7,296 51,200 51,250 8,735 6,791 8,735 7,309 51,250 51,300 8,748 6,799 8,748 7,321 51,300 51,350 8,760 6,806 8,760 7,334 51,350 51,400 8,773 6,814 8,773 7,346 51,400 51,450 8,785 6,821 8,785 7,359 51,450 51,500 8,798 6,829 8,798 7,371 51,500 51,550 8,810 6,836 8,810 7,384 51,550 51,600 8,823 6,844 8,823 7,396 51,600 51,650 8,835 6,851 8,835 7,409 51,650 51,700 8,848 6,859 8,848 7,421 51,700 51,750 8,860 6,866 8,860 7,434 51,750 51,800 8,873 6,874 8,873 7,446 51,800 51,850 8,885 6,881 8,885 7,459 51,850 51,900 8,898 6,889 8,898 7,471 51,900 51,950 8,910 6,896 8,910 7,484 51,950 52,000 8,923 6,904 8,923 7,496 52,000 52,000 52,050 8,935 6,911 8,935 7,509 52,050 52,100 8,948 6,919 8,948 7,521 52,100 52,150 8,960 6,926 8,960 7,534 52,150 52,200 8,973 6,934 8,973 7,546 52,200 52,250 8,985 6,941 8,985 7,559 52,250 52,300 8,998 6,949 8,998 7,571 52,300 52,350 9,010 6,956 9,010 7,584 52,350 52,400 9,023 6,964 9,023 7,596 52,400 52,450 9,035 6,971 9,035 7,609 52,450 52,500 9,048 6,979 9,048 7,621 52,500 52,550 9,060 6,986 9,060 7,634 52,550 52,600 9,073 6,994 9,073 7,646 52,600 52,650 9,085 7,001 9,085 7,659 52,650 52,700 9,098 7,009 9,098 7,671 52,700 52,750 9,110 7,016 9,110 7,684 52,750 52,800 9,123 7,024 9,123 7,696 52,800 52,850 9,135 7,031 9,135 7,709 52,850 52,900 9,148 7,039 9,148 7,721 52,900 52,950 9,160 7,046 9,160 7,734 52,950 53,000 9,173 7,054 9,173 7,746 53,000 53,000 53,050 9,185 7,061 9,185 7,759 53,050 53,100 9,198 7,069 9,198 7,771 53,100 53,150 9,210 7,076 9,210 7,784 53,150 53,200 9,223 7,084 9,223 7,796 53,200 53,250 9,235 7,091 9,235 7,809 53,250 53,300 9,248 7,099 9,248 7,821 53,300 53,350 9,260 7,106 9,260 7,834 53,350 53,400 9,273 7,114 9,273 7,846 53,400 53,450 9,285 7,121 9,285 7,859 53,450 53,500 9,298 7,129 9,298 7,871 53,500 53,550 9,310 7,136 9,310 7,884 53,550 53,600 9,323 7,144 9,323 7,896 53,600 53,650 9,335 7,151 9,335 7,909 53,650 53,700 9,348 7,159 9,348 7,921 53,700 53,750 9,360 7,166 9,360 7,934 53,750 53,800 9,373 7,174 9,373 7,946 53,800 53,850 9,385 7,181 9,385 7,959 53,850 53,900 9,398 7,189 9,398 7,971 53,900 53,950 9,410 7,196 9,410 7,984 53,950 54,000 9,423 7,204 9,423 7,996 54,000 54,000 54,050 9,435 7,211 9,435 8,009 54,050 54,100 9,448 7,219 9,448 8,021 54,100 54,150 9,460 7,226 9,460 8,034 54,150 54,200 9,473 7,234 9,473 8,046 54,200 54,250 9,485 7,241 9,485 8,059 54,250 54,300 9,498 7,249 9,498 8,071 54,300 54,350 9,510 7,256 9,510 8,084 54,350 54,400 9,523 7,264 9,523 8,096 54,400 54,450 9,535 7,271 9,535 8,109 54,450 54,500 9,548 7,279 9,548 8,121 54,500 54,550 9,560 7,286 9,560 8,134 54,550 54,600 9,573 7,294 9,573 8,146 54,600 54,650 9,585 7,301 9,585 8,159 54,650 54,700 9,598 7,309 9,598 8,171 54,700 54,750 9,610 7,316 9,610 8,184 54,750 54,800 9,623 7,324 9,623 8,196 54,800 54,850 9,635 7,331 9,635 8,209 54,850 54,900 9,648 7,339 9,648 8,221 54,900 54,950 9,660 7,346 9,660 8,234 54,950 55,000 9,673 7,354 9,673 8,246 55,000 55,000 55,050 9,685 7,361 9,685 8,259 55,050 55,100 9,698 7,369 9,698 8,271 55,100 55,150 9,710 7,376 9,710 8,284 55,150 55,200 9,723 7,384 9,723 8,296 55,200 55,250 9,735 7,391 9,735 8,309 55,250 55,300 9,748 7,399 9,748 8,321 55,300 55,350 9,760 7,406 9,760 8,334 55,350 55,400 9,773 7,414 9,773 8,346 55,400 55,450 9,785 7,421 9,785 8,359 55,450 55,500 9,798 7,429 9,798 8,371 55,500 55,550 9,810 7,436 9,810 8,384 55,550 55,600 9,823 7,444 9,823 8,396 55,600 55,650 9,835 7,451 9,835 8,409 55,650 55,700 9,848 7,459 9,848 8,421 55,700 55,750 9,860 7,466 9,860 8,434 55,750 55,800 9,873 7,474 9,873 8,446 55,800 55,850 9,885 7,481 9,885 8,459 55,850 55,900 9,898 7,489 9,898 8,471 55,900 55,950 9,910 7,496 9,910 8,484 55,950 56,000 9,923 7,504 9,923 8,496 56,000 56,000 56,050 9,935 7,511 9,935 8,509 56,050 56,100 9,948 7,519 9,948 8,521 56,100 56,150 9,960 7,526 9,960 8,534 56,150 56,200 9,973 7,534 9,973 8,546 56,200 56,250 9,985 7,541 9,985 8,559 56,250 56,300 9,998 7,549 9,998 8,571 56,300 56,350 10,010 7,556 10,010 8,584 56,350 56,400 10,023 7,564 10,023 8,596 56,400 56,450 10,035 7,571 10,035 8,609 56,450 56,500 10,048 7,579 10,048 8,621 56,500 56,550 10,060 7,586 10,060 8,634 56,550 56,600 10,073 7,594 10,073 8,646 56,600 56,650 10,085 7,601 10,085 8,659 56,650 56,700 10,098 7,609 10,098 8,671 56,700 56,750 10,110 7,616 10,110 8,684 56,750 56,800 10,123 7,624 10,123 8,696 56,800 56,850 10,135 7,631 10,135 8,709 56,850 56,900 10,148 7,639 10,148 8,721 56,900 56,950 10,160 7,646 10,160 8,734 56,950 57,000 10,173 7,654 10,173 8,746 57,000 57,000 57,050 10,185 7,661 10,185 8,759 57,050 57,100 10,198 7,669 10,198 8,771 57,100 57,150 10,210 7,676 10,210 8,784 57,150 57,200 10,223 7,684 10,223 8,796 57,200 57,250 10,235 7,691 10,235 8,809 57,250 57,300 10,248 7,699 10,248 8,821 57,300 57,350 10,260 7,706 10,260 8,834 57,350 57,400 10,273 7,714 10,273 8,846 57,400 57,450 10,285 7,721 10,285 8,859 57,450 57,500 10,298 7,729 10,298 8,871 57,500 57,550 10,310 7,736 10,310 8,884 57,550 57,600 10,323 7,744 10,323 8,896 57,600 57,650 10,335 7,751 10,335 8,909 57,650 57,700 10,348 7,759 10,348 8,921 57,700 57,750 10,360 7,766 10,360 8,934 57,750 57,800 10,373 7,774 10,373 8,946 57,800 57,850 10,385 7,781 10,385 8,959 57,850 57,900 10,398 7,789 10,398 8,971 57,900 57,950 10,410 7,796 10,410 8,984 57,950 58,000 10,423 7,804 10,423 8,996 58,000 58,000 58,050 10,435 7,811 10,435 9,009 58,050 58,100 10,448 7,819 10,448 9,021 58,100 58,150 10,460 7,826 10,460 9,034 58,150 58,200 10,473 7,834 10,473 9,046 58,200 58,250 10,485 7,841 10,485 9,059 58,250 58,300 10,498 7,849 10,498 9,071 58,300 58,350 10,510 7,856 10,510 9,084 58,350 58,400 10,523 7,864 10,523 9,096 58,400 58,450 10,535 7,871 10,535 9,109 58,450 58,500 10,548 7,879 10,548 9,121 58,500 58,550 10,560 7,886 10,560 9,134 58,550 58,600 10,573 7,894 10,573 9,146 58,600 58,650 10,585 7,901 10,585 9,159 58,650 58,700 10,598 7,909 10,598 9,171 58,700 58,750 10,610 7,916 10,610 9,184 58,750 58,800 10,623 7,924 10,623 9,196 58,800 58,850 10,635 7,931 10,635 9,209 58,850 58,900 10,648 7,939 10,648 9,221 58,900 58,950 10,660 7,946 10,660 9,234 58,950 59,000 10,673 7,954 10,673 9,246 59,000 59,000 59,050 10,685 7,961 10,685 9,259 59,050 59,100 10,698 7,969 10,698 9,271 59,100 59,150 10,710 7,976 10,710 9,284 59,150 59,200 10,723 7,984 10,723 9,296 59,200 59,250 10,735 7,991 10,735 9,309 59,250 59,300 10,748 7,999 10,748 9,321 59,300 59,350 10,760 8,006 10,760 9,334 59,350 59,400 10,773 8,014 10,773 9,346 59,400 59,450 10,785 8,021 10,785 9,359 59,450 59,500 10,798 8,029 10,798 9,371 59,500 59,550 10,810 8,036 10,810 9,384 59,550 59,600 10,823 8,044 10,823 9,396 59,600 59,650 10,835 8,051 10,835 9,409 59,650 59,700 10,848 8,059 10,848 9,421 59,700 59,750 10,860 8,066 10,860 9,434 59,750 59,800 10,873 8,074 10,873 9,446 59,800 59,850 10,885 8,081 10,885 9,459 59,850 59,900 10,898 8,089 10,898 9,471 59,900 59,950 10,910 8,096 10,910 9,484 59,950 60,000 10,923 8,104 10,923 9,496 60,000 60,000 60,050 10,935 8,111 10,935 9,509 60,050 60,100 10,948 8,119 10,948 9,521 60,100 60,150 10,960 8,126 10,960 9,534 60,150 60,200 10,973 8,134 10,973 9,546 60,200 60,250 10,985 8,141 10,985 9,559 60,250 60,300 10,998 8,149 10,998 9,571 60,300 60,350 11,010 8,156 11,010 9,584 60,350 60,400 11,023 8,164 11,023 9,596 60,400 60,450 11,035 8,171 11,035 9,609 60,450 60,500 11,048 8,179 11,048 9,621 60,500 60,550 11,060 8,186 11,060 9,634 60,550 60,600 11,073 8,194 11,073 9,646 60,600 60,650 11,085 8,201 11,085 9,659 60,650 60,700 11,098 8,209 11,098 9,671 60,700 60,750 11,110 8,216 11,110 9,684 60,750 60,800 11,123 8,224 11,123 9,696 60,800 60,850 11,135 8,231 11,135 9,709 60,850 60,900 11,148 8,239 11,148 9,721 60,900 60,950 11,160 8,246 11,160 9,734 60,950 61,000 11,173 8,254 11,173 9,746 61,000 61,000 61,050 11,185 8,261 11,185 9,759 61,050 61,100 11,198 8,269 11,198 9,771 61,100 61,150 11,210 8,276 11,210 9,784 61,150 61,200 11,223 8,284 11,223 9,796 61,200 61,250 11,235 8,291 11,235 9,809 61,250 61,300 11,248 8,299 11,248 9,821 61,300 61,350 11,260 8,306 11,260 9,834 61,350 61,400 11,273 8,314 11,273 9,846 61,400 61,450 11,285 8,321 11,285 9,859 61,450 61,500 11,298 8,329 11,298 9,871 61,500 61,550 11,310 8,336 11,310 9,884 61,550 61,600 11,323 8,344 11,323 9,896 61,600 61,650 11,335 8,351 11,335 9,909 61,650 61,700 11,348 8,359 11,348 9,921 61,700 61,750 11,360 8,366 11,360 9,934 61,750 61,800 11,373 8,374 11,373 9,946 61,800 61,850 11,385 8,381 11,385 9,959 61,850 61,900 11,398 8,389 11,398 9,971 61,900 61,950 11,410 8,396 11,410 9,984 61,950 62,000 11,423 8,404 11,423 9,996 62,000 62,000 62,050 11,435 8,411 11,435 10,009 62,050 62,100 11,448 8,419 11,448 10,021 62,100 62,150 11,460 8,426 11,460 10,034 62,150 62,200 11,473 8,434 11,473 10,046 62,200 62,250 11,485 8,441 11,485 10,059 62,250 62,300 11,498 8,449 11,498 10,071 62,300 62,350 11,510 8,456 11,510 10,084 62,350 62,400 11,523 8,464 11,523 10,096 62,400 62,450 11,535 8,471 11,535 10,109 62,450 62,500 11,548 8,479 11,548 10,121 62,500 62,550 11,560 8,486 11,560 10,134 62,550 62,600 11,573 8,494 11,573 10,146 62,600 62,650 11,585 8,501 11,585 10,159 62,650 62,700 11,598 8,509 11,598 10,171 62,700 62,750 11,610 8,516 11,610 10,184 62,750 62,800 11,623 8,524 11,623 10,196 62,800 62,850 11,635 8,531 11,635 10,209 62,850 62,900 11,648 8,539 11,648 10,221 62,900 62,950 11,660 8,546 11,660 10,234 62,950 63,000 11,673 8,554 11,673 10,246 63,000 63,000 63,050 11,685 8,561 11,685 10,259 63,050 63,100 11,698 8,569 11,698 10,271 63,100 63,150 11,710 8,576 11,710 10,284 63,150 63,200 11,723 8,584 11,723 10,296 63,200 63,250 11,735 8,591 11,735 10,309 63,250 63,300 11,748 8,599 11,748 10,321 63,300 63,350 11,760 8,606 11,760 10,334 63,350 63,400 11,773 8,614 11,773 10,346 63,400 63,450 11,785 8,621 11,785 10,359 63,450 63,500 11,798 8,629 11,798 10,371 63,500 63,550 11,810 8,636 11,810 10,384 63,550 63,600 11,823 8,644 11,823 10,396 63,600 63,650 11,835 8,651 11,835 10,409 63,650 63,700 11,848 8,659 11,848 10,421 63,700 63,750 11,860 8,666 11,860 10,434 63,750 63,800 11,873 8,674 11,873 10,446 63,800 63,850 11,885 8,681 11,885 10,459 63,850 63,900 11,898 8,689 11,898 10,471 63,900 63,950 11,910 8,696 11,910 10,484 63,950 64,000 11,923 8,704 11,923 10,496 64,000 64,000 64,050 11,935 8,711 11,935 10,509 64,050 64,100 11,948 8,719 11,948 10,521 64,100 64,150 11,960 8,726 11,960 10,534 64,150 64,200 11,973 8,734 11,973 10,546 64,200 64,250 11,985 8,741 11,985 10,559 64,250 64,300 11,998 8,749 11,998 10,571 64,300 64,350 12,010 8,756 12,010 10,584 64,350 64,400 12,023 8,764 12,023 10,596 64,400 64,450 12,035 8,771 12,035 10,609 64,450 64,500 12,048 8,779 12,048 10,621 64,500 64,550 12,060 8,786 12,060 10,634 64,550 64,600 12,073 8,794 12,073 10,646 64,600 64,650 12,085 8,801 12,085 10,659 64,650 64,700 12,098 8,809 12,098 10,671 64,700 64,750 12,110 8,816 12,110 10,684 64,750 64,800 12,123 8,824 12,123 10,696 64,800 64,850 12,135 8,831 12,135 10,709 64,850 64,900 12,148 8,839 12,148 10,721 64,900 64,950 12,160 8,846 12,160 10,734 64,950 65,000 12,173 8,854 12,173 10,746 65,000 65,000 65,050 12,185 8,861 12,185 10,759 65,050 65,100 12,198 8,869 12,198 10,771 65,100 65,150 12,210 8,876 12,210 10,784 65,150 65,200 12,223 8,884 12,223 10,796 65,200 65,250 12,235 8,891 12,235 10,809 65,250 65,300 12,248 8,899 12,248 10,821 65,300 65,350 12,260 8,906 12,260 10,834 65,350 65,400 12,273 8,914 12,273 10,846 65,400 65,450 12,285 8,921 12,285 10,859 65,450 65,500 12,298 8,929 12,298 10,871 65,500 65,550 12,310 8,936 12,310 10,884 65,550 65,600 12,323 8,944 12,323 10,896 65,600 65,650 12,335 8,951 12,335 10,909 65,650 65,700 12,348 8,959 12,348 10,921 65,700 65,750 12,360 8,966 12,360 10,934 65,750 65,800 12,373 8,974 12,373 10,946 65,800 65,850 12,385 8,981 12,385 10,959 65,850 65,900 12,398 8,989 12,398 10,971 65,900 65,950 12,410 8,996 12,410 10,984 65,950 66,000 12,423 9,004 12,423 10,996 66,000 66,000 66,050 12,435 9,011 12,435 11,009 66,050 66,100 12,448 9,019 12,448 11,021 66,100 66,150 12,460 9,026 12,460 11,034 66,150 66,200 12,473 9,034 12,473 11,046 66,200 66,250 12,485 9,041 12,485 11,059 66,250 66,300 12,498 9,049 12,498 11,071 66,300 66,350 12,510 9,056 12,510 11,084 66,350 66,400 12,523 9,064 12,523 11,096 66,400 66,450 12,535 9,071 12,535 11,109 66,450 66,500 12,548 9,079 12,548 11,121 66,500 66,550 12,560 9,086 12,560 11,134 66,550 66,600 12,573 9,094 12,573 11,146 66,600 66,650 12,585 9,101 12,585 11,159 66,650 66,700 12,598 9,109 12,598 11,171 66,700 66,750 12,610 9,116 12,610 11,184 66,750 66,800 12,623 9,124 12,623 11,196 66,800 66,850 12,635 9,131 12,635 11,209 66,850 66,900 12,648 9,139 12,648 11,221 66,900 66,950 12,660 9,146 12,660 11,234 66,950 67,000 12,673 9,154 12,673 11,246 67,000 67,000 67,050 12,685 9,161 12,685 11,259 67,050 67,100 12,698 9,169 12,698 11,271 67,100 67,150 12,710 9,176 12,710 11,284 67,150 67,200 12,723 9,184 12,723 11,296 67,200 67,250 12,735 9,191 12,735 11,309 67,250 67,300 12,748 9,199 12,748 11,321 67,300 67,350 12,760 9,206 12,760 11,334 67,350 67,400 12,773 9,214 12,773 11,346 67,400 67,450 12,785 9,221 12,785 11,359 67,450 67,500 12,798 9,229 12,798 11,371 67,500 67,550 12,810 9,236 12,810 11,384 67,550 67,600 12,823 9,244 12,823 11,396 67,600 67,650 12,835 9,251 12,835 11,409 67,650 67,700 12,848 9,259 12,848 11,421 67,700 67,750 12,860 9,266 12,860 11,434 67,750 67,800 12,873 9,274 12,873 11,446 67,800 67,850 12,885 9,281 12,885 11,459 67,850 67,900 12,898 9,289 12,898 11,471 67,900 67,950 12,910 9,296 12,910 11,484 67,950 68,000 12,923 9,304 12,923 11,496 68,000 68,000 68,050 12,935 9,311 12,935 11,509 68,050 68,100 12,948 9,319 12,948 11,521 68,100 68,150 12,960 9,326 12,960 11,534 68,150 68,200 12,973 9,334 12,973 11,546 68,200 68,250 12,985 9,341 12,985 11,559 68,250 68,300 12,998 9,349 12,998 11,571 68,300 68,350 13,010 9,356 13,010 11,584 68,350 68,400 13,023 9,364 13,023 11,596 68,400 68,450 13,035 9,371 13,035 11,609 68,450 68,500 13,048 9,379 13,048 11,621 68,500 68,550 13,060 9,386 13,060 11,634 68,550 68,600 13,073 9,394 13,073 11,646 68,600 68,650 13,085 9,401 13,085 11,659 68,650 68,700 13,098 9,409 13,098 11,671 68,700 68,750 13,110 9,416 13,110 11,684 68,750 68,800 13,123 9,424 13,123 11,696 68,800 68,850 13,135 9,431 13,135 11,709 68,850 68,900 13,148 9,439 13,148 11,721 68,900 68,950 13,160 9,446 13,160 11,734 68,950 69,000 13,173 9,454 13,173 11,746 69,000 69,000 69,050 13,185 9,461 13,185 11,759 69,050 69,100 13,198 9,469 13,198 11,771 69,100 69,150 13,210 9,476 13,210 11,784 69,150 69,200 13,223 9,484 13,223 11,796 69,200 69,250 13,235 9,491 13,235 11,809 69,250 69,300 13,248 9,499 13,248 11,821 69,300 69,350 13,260 9,506 13,260 11,834 69,350 69,400 13,273 9,514 13,273 11,846 69,400 69,450 13,285 9,521 13,285 11,859 69,450 69,500 13,298 9,529 13,298 11,871 69,500 69,550 13,310 9,536 13,310 11,884 69,550 69,600 13,323 9,544 13,323 11,896 69,600 69,650 13,335 9,551 13,335 11,909 69,650 69,700 13,348 9,559 13,348 11,921 69,700 69,750 13,360 9,566 13,360 11,934 69,750 69,800 13,373 9,574 13,373 11,946 69,800 69,850 13,385 9,581 13,385 11,959 69,850 69,900 13,398 9,589 13,398 11,971 69,900 69,950 13,410 9,596 13,410 11,984 69,950 70,000 13,423 9,604 13,423 11,996 70,000 70,000 70,050 13,435 9,611 13,435 12,009 70,050 70,100 13,448 9,619 13,448 12,021 70,100 70,150 13,460 9,626 13,460 12,034 70,150 70,200 13,473 9,634 13,473 12,046 70,200 70,250 13,485 9,641 13,485 12,059 70,250 70,300 13,498 9,649 13,498 12,071 70,300 70,350 13,510 9,656 13,510 12,084 70,350 70,400 13,523 9,664 13,523 12,096 70,400 70,450 13,535 9,671 13,535 12,109 70,450 70,500 13,548 9,679 13,548 12,121 70,500 70,550 13,560 9,686 13,560 12,134 70,550 70,600 13,573 9,694 13,573 12,146 70,600 70,650 13,585 9,701 13,585 12,159 70,650 70,700 13,598 9,709 13,598 12,171 70,700 70,750 13,610 9,716 13,610 12,184 70,750 70,800 13,623 9,724 13,623 12,196 70,800 70,850 13,635 9,731 13,635 12,209 70,850 70,900 13,648 9,739 13,648 12,221 70,900 70,950 13,660 9,746 13,660 12,234 70,950 71,000 13,673 9,754 13,673 12,246 71,000 71,000 71,050 13,685 9,761 13,685 12,259 71,050 71,100 13,698 9,769 13,698 12,271 71,100 71,150 13,710 9,776 13,710 12,284 71,150 71,200 13,723 9,784 13,723 12,296 71,200 71,250 13,735 9,791 13,735 12,309 71,250 71,300 13,748 9,799 13,748 12,321 71,300 71,350 13,760 9,806 13,760 12,334 71,350 71,400 13,773 9,814 13,773 12,346 71,400 71,450 13,785 9,821 13,785 12,359 71,450 71,500 13,798 9,829 13,798 12,371 71,500 71,550 13,810 9,836 13,810 12,384 71,550 71,600 13,823 9,844 13,823 12,396 71,600 71,650 13,835 9,851 13,835 12,409 71,650 71,700 13,848 9,859 13,848 12,421 71,700 71,750 13,860 9,866 13,860 12,434 71,750 71,800 13,873 9,874 13,873 12,446 71,800 71,850 13,885 9,881 13,885 12,459 71,850 71,900 13,898 9,889 13,898 12,471 71,900 71,950 13,910 9,896 13,910 12,484 71,950 72,000 13,923 9,904 13,923 12,496 72,000 72,000 72,050 13,935 9,911 13,935 12,509 72,050 72,100 13,948 9,919 13,948 12,521 72,100 72,150 13,960 9,926 13,960 12,534 72,150 72,200 13,973 9,934 13,973 12,546 72,200 72,250 13,985 9,941 13,985 12,559 72,250 72,300 13,998 9,949 13,998 12,571 72,300 72,350 14,010 9,956 14,010 12,584 72,350 72,400 14,023 9,964 14,023 12,596 72,400 72,450 14,035 9,971 14,035 12,609 72,450 72,500 14,048 9,979 14,048 12,621 72,500 72,550 14,060 9,989 14,060 12,634 72,550 72,600 14,073 10,001 14,073 12,646 72,600 72,650 14,085 10,014 14,085 12,659 72,650 72,700 14,098 10,026 14,098 12,671 72,700 72,750 14,110 10,039 14,110 12,684 72,750 72,800 14,123 10,051 14,123 12,696 72,800 72,850 14,135 10,064 14,135 12,709 72,850 72,900 14,148 10,076 14,148 12,721 72,900 72,950 14,160 10,089 14,160 12,734 72,950 73,000 14,173 10,101 14,173 12,746 73,000 73,000 73,050 14,185 10,114 14,185 12,759 73,050 73,100 14,198 10,126 14,198 12,771 73,100 73,150 14,210 10,139 14,210 12,784 73,150 73,200 14,223 10,151 14,223 12,796 73,200 73,250 14,235 10,164 14,236 12,809 73,250 73,300 14,248 10,176 14,250 12,821 73,300 73,350 14,260 10,189 14,264 12,834 73,350 73,400 14,273 10,201 14,278 12,846 73,400 73,450 14,285 10,214 14,292 12,859 73,450 73,500 14,298 10,226 14,306 12,871 73,500 73,550 14,310 10,239 14,320 12,884 73,550 73,600 14,323 10,251 14,334 12,896 73,600 73,650 14,335 10,264 14,348 12,909 73,650 73,700 14,348 10,276 14,362 12,921 73,700 73,750 14,360 10,289 14,376 12,934 73,750 73,800 14,373 10,301 14,390 12,946 73,800 73,850 14,385 10,314 14,404 12,959 73,850 73,900 14,398 10,326 14,418 12,971 73,900 73,950 14,410 10,339 14,432 12,984 73,950 74,000 14,423 10,351 14,446 12,996 74,000 74,000 74,050 14,435 10,364 14,460 13,009 74,050 74,100 14,448 10,376 14,474 13,021 74,100 74,150 14,460 10,389 14,488 13,034 74,150 74,200 14,473 10,401 14,502 13,046 74,200 74,250 14,485 10,414 14,516 13,059 74,250 74,300 14,498 10,426 14,530 13,071 74,300 74,350 14,510 10,439 14,544 13,084 74,350 74,400 14,523 10,451 14,558 13,096 74,400 74,450 14,535 10,464 14,572 13,109 74,450 74,500 14,548 10,476 14,586 13,121 74,500 74,550 14,560 10,489 14,600 13,134 74,550 74,600 14,573 10,501 14,614 13,146 74,600 74,650 14,585 10,514 14,628 13,159 74,650 74,700 14,598 10,526 14,642 13,171 74,700 74,750 14,610 10,539 14,656 13,184 74,750 74,800 14,623 10,551 14,670 13,196 74,800 74,850 14,635 10,564 14,684 13,209 74,850 74,900 14,648 10,576 14,698 13,221 74,900 74,950 14,660 10,589 14,712 13,234 74,950 75,000 14,673 10,601 14,726 13,246 75,000 75,000 75,050 14,685 10,614 14,740 13,259 75,050 75,100 14,698 10,626 14,754 13,271 75,100 75,150 14,710 10,639 14,768 13,284 75,150 75,200 14,723 10,651 14,782 13,296 75,200 75,250 14,735 10,664 14,796 13,309 75,250 75,300 14,748 10,676 14,810 13,321 75,300 75,350 14,760 10,689 14,824 13,334 75,350 75,400 14,773 10,701 14,838 13,346 75,400 75,450 14,785 10,714 14,852 13,359 75,450 75,500 14,798 10,726 14,866 13,371 75,500 75,550 14,810 10,739 14,880 13,384 75,550 75,600 14,823 10,751 14,894 13,396 75,600 75,650 14,835 10,764 14,908 13,409 75,650 75,700 14,848 10,776 14,922 13,421 75,700 75,750 14,860 10,789 14,936 13,434 75,750 75,800 14,873 10,801 14,950 13,446 75,800 75,850 14,885 10,814 14,964 13,459 75,850 75,900 14,898 10,826 14,978 13,471 75,900 75,950 14,910 10,839 14,992 13,484 75,950 76,000 14,923 10,851 15,006 13,496 76,000 76,000 76,050 14,935 10,864 15,020 13,509 76,050 76,100 14,948 10,876 15,034 13,521 76,100 76,150 14,960 10,889 15,048 13,534 76,150 76,200 14,973 10,901 15,062 13,546 76,200 76,250 14,985 10,914 15,076 13,559 76,250 76,300 14,998 10,926 15,090 13,571 76,300 76,350 15,010 10,939 15,104 13,584 76,350 76,400 15,023 10,951 15,118 13,596 76,400 76,450 15,035 10,964 15,132 13,609 76,450 76,500 15,048 10,976 15,146 13,621 76,500 76,550 15,060 10,989 15,160 13,634 76,550 76,600 15,073 11,001 15,174 13,646 76,600 76,650 15,085 11,014 15,188 13,659 76,650 76,700 15,098 11,026 15,202 13,671 76,700 76,750 15,110 11,039 15,216 13,684 76,750 76,800 15,123 11,051 15,230 13,696 76,800 76,850 15,135 11,064 15,244 13,709 76,850 76,900 15,148 11,076 15,258 13,721 76,900 76,950 15,160 11,089 15,272 13,734 76,950 77,000 15,173 11,101 15,286 13,746 77,000 77,000 77,050 15,185 11,114 15,300 13,759 77,050 77,100 15,198 11,126 15,314 13,771 77,100 77,150 15,210 11,139 15,328 13,784 77,150 77,200 15,223 11,151 15,342 13,796 77,200 77,250 15,235 11,164 15,356 13,809 77,250 77,300 15,248 11,176 15,370 13,821 77,300 77,350 15,260 11,189 15,384 13,834 77,350 77,400 15,273 11,201 15,398 13,846 77,400 77,450 15,285 11,214 15,412 13,859 77,450 77,500 15,298 11,226 15,426 13,871 77,500 77,550 15,310 11,239 15,440 13,884 77,550 77,600 15,323 11,251 15,454 13,896 77,600 77,650 15,335 11,264 15,468 13,909 77,650 77,700 15,348 11,276 15,482 13,921 77,700 77,750 15,360 11,289 15,496 13,934 77,750 77,800 15,373 11,301 15,510 13,946 77,800 77,850 15,385 11,314 15,524 13,959 77,850 77,900 15,398 11,326 15,538 13,971 77,900 77,950 15,410 11,339 15,552 13,984 77,950 78,000 15,423 11,351 15,566 13,996 78,000 78,000 78,050 15,435 11,364 15,580 14,009 78,050 78,100 15,448 11,376 15,594 14,021 78,100 78,150 15,460 11,389 15,608 14,034 78,150 78,200 15,473 11,401 15,622 14,046 78,200 78,250 15,485 11,414 15,636 14,059 78,250 78,300 15,498 11,426 15,650 14,071 78,300 78,350 15,510 11,439 15,664 14,084 78,350 78,400 15,523 11,451 15,678 14,096 78,400 78,450 15,535 11,464 15,692 14,109 78,450 78,500 15,548 11,476 15,706 14,121 78,500 78,550 15,560 11,489 15,720 14,134 78,550 78,600 15,573 11,501 15,734 14,146 78,600 78,650 15,585 11,514 15,748 14,159 78,650 78,700 15,598 11,526 15,762 14,171 78,700 78,750 15,610 11,539 15,776 14,184 78,750 78,800 15,623 11,551 15,790 14,196 78,800 78,850 15,635 11,564 15,804 14,209 78,850 78,900 15,648 11,576 15,818 14,221 78,900 78,950 15,660 11,589 15,832 14,234 78,950 79,000 15,673 11,601 15,846 14,246 79,000 79,000 79,050 15,685 11,614 15,860 14,259 79,050 79,100 15,698 11,626 15,874 14,271 79,100 79,150 15,710 11,639 15,888 14,284 79,150 79,200 15,723 11,651 15,902 14,296 79,200 79,250 15,735 11,664 15,916 14,309 79,250 79,300 15,748 11,676 15,930 14,321 79,300 79,350 15,760 11,689 15,944 14,334 79,350 79,400 15,773 11,701 15,958 14,346 79,400 79,450 15,785 11,714 15,972 14,359 79,450 79,500 15,798 11,726 15,986 14,371 79,500 79,550 15,810 11,739 16,000 14,384 79,550 79,600 15,823 11,751 16,014 14,396 79,600 79,650 15,835 11,764 16,028 14,409 79,650 79,700 15,848 11,776 16,042 14,421 79,700 79,750 15,860 11,789 16,056 14,434 79,750 79,800 15,873 11,801 16,070 14,446 79,800 79,850 15,885 11,814 16,084 14,459 79,850 79,900 15,898 11,826 16,098 14,471 79,900 79,950 15,910 11,839 16,112 14,484 79,950 80,000 15,923 11,851 16,126 14,496 80,000 80,000 80,050 15,935 11,864 16,140 14,509 80,050 80,100 15,948 11,876 16,154 14,521 80,100 80,150 15,960 11,889 16,168 14,534 80,150 80,200 15,973 11,901 16,182 14,546 80,200 80,250 15,985 11,914 16,196 14,559 80,250 80,300 15,998 11,926 16,210 14,571 80,300 80,350 16,010 11,939 16,224 14,584 80,350 80,400 16,023 11,951 16,238 14,596 80,400 80,450 16,035 11,964 16,252 14,609 80,450 80,500 16,048 11,976 16,266 14,621 80,500 80,550 16,060 11,989 16,280 14,634 80,550 80,600 16,073 12,001 16,294 14,646 80,600 80,650 16,085 12,014 16,308 14,659 80,650 80,700 16,098 12,026 16,322 14,671 80,700 80,750 16,110 12,039 16,336 14,684 80,750 80,800 16,123 12,051 16,350 14,696 80,800 80,850 16,135 12,064 16,364 14,709 80,850 80,900 16,148 12,076 16,378 14,721 80,900 80,950 16,160 12,089 16,392 14,734 80,950 81,000 16,173 12,101 16,406 14,746 81,000 81,000 81,050 16,185 12,114 16,420 14,759 81,050 81,100 16,198 12,126 16,434 14,771 81,100 81,150 16,210 12,139 16,448 14,784 81,150 81,200 16,223 12,151 16,462 14,796 81,200 81,250 16,235 12,164 16,476 14,809 81,250 81,300 16,248 12,176 16,490 14,821 81,300 81,350 16,260 12,189 16,504 14,834 81,350 81,400 16,273 12,201 16,518 14,846 81,400 81,450 16,285 12,214 16,532 14,859 81,450 81,500 16,298 12,226 16,546 14,871 81,500 81,550 16,310 12,239 16,560 14,884 81,550 81,600 16,323 12,251 16,574 14,896 81,600 81,650 16,335 12,264 16,588 14,909 81,650 81,700 16,348 12,276 16,602 14,921 81,700 81,750 16,360 12,289 16,616 14,934 81,750 81,800 16,373 12,301 16,630 14,946 81,800 81,850 16,385 12,314 16,644 14,959 81,850 81,900 16,398 12,326 16,658 14,971 81,900 81,950 16,410 12,339 16,672 14,984 81,950 82,000 16,423 12,351 16,686 14,996 82,000 82,000 82,050 16,435 12,364 16,700 15,009 82,050 82,100 16,448 12,376 16,714 15,021 82,100 82,150 16,460 12,389 16,728 15,034 82,150 82,200 16,473 12,401 16,742 15,046 82,200 82,250 16,485 12,414 16,756 15,059 82,250 82,300 16,498 12,426 16,770 15,071
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Forms and Publications About Your Appeal Rights

Forms

Offer in Compromise, Form 656-B
A Form 656-B is used to make an offer to compromise your liability for payment of less than the full amount owed.

Claim for Refund and Request for Abatement, Form 843
A Form 843 is submitted to claim a refund (or abatement) of certain overpaid (or over-assessed) taxes, interest, penalties, and additions to tax.

Proposed Assessment of Trust Fund Recovery Penalty, Form 2751
A Form 2751 is used to show the corporate liability data for a proposed trust fund recovery penalty assessment.

Qualifying Children Residency Statement, Form 8836
A Form 8836 is filed with the IRS to show that you and your qualifying child meet the residency test for the earned income credit (EIC).

Collection Appeal Request, Form 9423
A Form 9423 is used to appeal a collection action. Using this form, you may request an appeal of the following actions: notice of federal tax lien, levy, seizure, or termination of an installment agreement.

Request for Appeals Review, Form 12203
This form can be used to request an Appeals review of a proposed IRS adjustment of $25,000 or less per tax year or period.

Request for a Collection Due Process Hearing, Form 12153
A Form 12153 is used to request a collection due process hearing under IRC 6320 and IRC 6330.

Statement of Disagreement, Form 12509
You can use this form to explain why you disagree with the Internal Revenue Service (IRS) Determination concerning relief from joint and several liability for a joint return under Internal Revenue Code sections 6013(e), 6015(b), 6015(c), or 6015(f) in the letter you received with this form.

Publications

Your Rights As a Taxpayer, Publication 1
Explains your rights as a taxpayer and includes information on the examination and collection processes.

Overview of the Appeals Process Brochure, Publication 4227
Explains the mission, overview, and expectations of the appeal process to the taxpayers.

Appeals - Introduction to Alternative Dispute Resolution, Publication 4167
Describes the Fast Track Mediation, Fast Track Settlement and Post-Appeals Mediation programs.

Your Appeal Rights and How to Prepare a Protest If You Don't Agree, Publication 5
Explains your appeal rights and offers information on how to protest an Internal Revenue Agent's examination report.

Collection Appeal Rights, Publication 1660
Explains your appeal rights related to the Collection Due Process & Collection Appeal Program. It also explains collection issues that can be appealed and how to appeal them.

What You Should Know About The IRS Collection Process, Publication 594
Explains what steps the IRS may take to collect overdue taxes. It includes a summary of your rights and responsibilities for paying federal taxes.

The Examination Process, Publication 3498 and 3498A
These publications explain the audit process from the initiation of the examination through the overview of the collection process, including appeals options.

Page Last Reviewed or Updated: 07-Jan-2014

The 2012 Tax Return Amendment

2012 tax return amendment Publication 502 - Main Content Table of Contents What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. 2012 tax return amendment 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. 2012 tax return amendment These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. 2012 tax return amendment They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. 2012 tax return amendment Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. 2012 tax return amendment They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. 2012 tax return amendment 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. 2012 tax return amendment Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. 2012 tax return amendment 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. 2012 tax return amendment (But see Decedent under Whose Medical Expenses Can You Include, for an exception. 2012 tax return amendment ) If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. 2012 tax return amendment 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 tax return amendment 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. 2012 tax return amendment 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. 2012 tax return amendment S. 2012 tax return amendment Individual Income Tax Return, for the year in which you overlooked the expense. 2012 tax return amendment Do not claim the expense on this year's return. 2012 tax return amendment 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. 2012 tax return amendment You cannot include medical expenses that were paid by insurance companies or other sources. 2012 tax return amendment This is true whether the payments were made directly to you, to the patient, or to the provider of the medical services. 2012 tax return amendment Separate returns. 2012 tax return amendment   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. 2012 tax return amendment 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. 2012 tax return amendment Community property states. 2012 tax return amendment   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. 2012 tax return amendment Generally, each of you should include half the expenses. 2012 tax return amendment If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. 2012 tax return amendment If you live in a community property state and are not filing a joint return, see Publication 555, Community Property. 2012 tax return amendment 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. 2012 tax return amendment 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. 2012 tax return amendment 5% of your AGI. 2012 tax return amendment Example. 2012 tax return amendment You are unmarried and were born after January 2, 1949, and your AGI is $40,000, 10% of which is $4,000. 2012 tax return amendment You paid medical expenses of $2,500. 2012 tax return amendment You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. 2012 tax return amendment 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. 2012 tax return amendment There are different rules for decedents and for individuals who are the subject of multiple support agreements. 2012 tax return amendment See Support claimed under a multiple support agreement , later under Qualifying Relative. 2012 tax return amendment Spouse You can include medical expenses you paid for your spouse. 2012 tax return amendment 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. 2012 tax return amendment Example 1. 2012 tax return amendment Mary received medical treatment before she married Bill. 2012 tax return amendment Bill paid for the treatment after they married. 2012 tax return amendment Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. 2012 tax return amendment If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. 2012 tax return amendment Mary would include the amounts she paid during the year in her separate return. 2012 tax return amendment If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. 2012 tax return amendment Example 2. 2012 tax return amendment This year, John paid medical expenses for his wife Louise, who died last year. 2012 tax return amendment John married Belle this year and they file a joint return. 2012 tax return amendment 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. 2012 tax return amendment Dependent You can include medical expenses you paid for your dependent. 2012 tax return amendment 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. 2012 tax return amendment A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. 2012 tax return amendment The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. 2012 tax return amendment S. 2012 tax return amendment citizen or national or a resident of the United States, Canada, or Mexico. 2012 tax return amendment If your qualifying child was adopted, see Exception for adopted child , later. 2012 tax return amendment 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. 2012 tax return amendment Exception for adopted child. 2012 tax return amendment   If you are a U. 2012 tax return amendment S. 2012 tax return amendment 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. 2012 tax return amendment S. 2012 tax return amendment citizen or national, or a resident of the United States, Canada, or Mexico. 2012 tax return amendment 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. 2012 tax return amendment Adopted child. 2012 tax return amendment   A legally adopted child is treated as your own child. 2012 tax return amendment This child includes a child lawfully placed with you for legal adoption. 2012 tax return amendment   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. 2012 tax return amendment   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. 2012 tax return amendment   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. 2012 tax return amendment    You may be able to take a credit for other expenses related to an adoption. 2012 tax return amendment See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. 2012 tax return amendment Child of divorced or separated parents. 2012 tax return amendment   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. 2012 tax return amendment 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. 2012 tax return amendment This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). 2012 tax return amendment 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. 2012 tax return amendment 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. 2012 tax return amendment Support claimed under a multiple support agreement. 2012 tax return amendment   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. 2012 tax return amendment 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. 2012 tax return amendment   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. 2012 tax return amendment However, you can include the entire unreimbursed amount you paid for medical expenses. 2012 tax return amendment Example. 2012 tax return amendment You and your three brothers each provide one-fourth of your mother's total support. 2012 tax return amendment Under a multiple support agreement, you treat your mother as your dependent. 2012 tax return amendment You paid all of her medical expenses. 2012 tax return amendment Your brothers repaid you for three-fourths of these expenses. 2012 tax return amendment In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. 2012 tax return amendment Your brothers cannot include any part of the expenses. 2012 tax return amendment 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. 2012 tax return amendment 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. 2012 tax return amendment This includes expenses for the decedent's spouse and dependents as well as for the decedent. 2012 tax return amendment 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. 2012 tax return amendment The expenses must be paid within the 1-year period beginning with the day after the date of death. 2012 tax return amendment 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. 2012 tax return amendment 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. 2012 tax return amendment 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. 2012 tax return amendment 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. 2012 tax return amendment Example. 2012 tax return amendment John properly filed his 2012 income tax return. 2012 tax return amendment He died in 2013 with unpaid medical expenses of $1,500 from 2012 and $1,800 in 2013. 2012 tax return amendment 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. 2012 tax return amendment The $1,800 of medical expenses from 2013 can be included on the decedent's final return for 2013. 2012 tax return amendment 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. 2012 tax return amendment 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. 2012 tax return amendment What Medical Expenses Are Includible? Following is a list of items that you can include in figuring your medical expense deduction. 2012 tax return amendment The items are listed in alphabetical order. 2012 tax return amendment This list does not include all possible medical expenses. 2012 tax return amendment To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. 2012 tax return amendment Abortion You can include in medical expenses the amount you pay for a legal abortion. 2012 tax return amendment Acupuncture You can include in medical expenses the amount you pay for acupuncture. 2012 tax return amendment Alcoholism You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for alcohol addiction. 2012 tax return amendment This includes meals and lodging provided by the center during treatment. 2012 tax return amendment 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. 2012 tax return amendment Ambulance You can include in medical expenses amounts you pay for ambulance service. 2012 tax return amendment Annual Physical Examination See Physical Examination , later. 2012 tax return amendment Artificial Limb You can include in medical expenses the amount you pay for an artificial limb. 2012 tax return amendment Artificial Teeth You can include in medical expenses the amount you pay for artificial teeth. 2012 tax return amendment Bandages You can include in medical expenses the cost of medical supplies such as bandages. 2012 tax return amendment Birth Control Pills You can include in medical expenses the amount you pay for birth control pills prescribed by a doctor. 2012 tax return amendment Body Scan You can include in medical expenses the cost of an electronic body scan. 2012 tax return amendment 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. 2012 tax return amendment Breast Pumps and Supplies You can include in medical expenses the cost of breast pumps and supplies that assist lactation. 2012 tax return amendment 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. 2012 tax return amendment See Cosmetic Surgery , later. 2012 tax return amendment 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. 2012 tax return amendment The cost of permanent improvements that increase the value of your property may be partly included as a medical expense. 2012 tax return amendment The cost of the improvement is reduced by the increase in the value of your property. 2012 tax return amendment The difference is a medical expense. 2012 tax return amendment If the value of your property is not increased by the improvement, the entire cost is included as a medical expense. 2012 tax return amendment 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. 2012 tax return amendment These improvements include, but are not limited to, the following items. 2012 tax return amendment Constructing entrance or exit ramps for your home. 2012 tax return amendment Widening doorways at entrances or exits to your home. 2012 tax return amendment Widening or otherwise modifying hallways and interior doorways. 2012 tax return amendment Installing railings, support bars, or other modifications to bathrooms. 2012 tax return amendment Lowering or modifying kitchen cabinets and equipment. 2012 tax return amendment Moving or modifying electrical outlets and fixtures. 2012 tax return amendment Installing porch lifts and other forms of lifts (but elevators generally add value to the house). 2012 tax return amendment Modifying fire alarms, smoke detectors, and other warning systems. 2012 tax return amendment Modifying stairways. 2012 tax return amendment Adding handrails or grab bars anywhere (whether or not in bathrooms). 2012 tax return amendment Modifying hardware on doors. 2012 tax return amendment Modifying areas in front of entrance and exit doorways. 2012 tax return amendment Grading the ground to provide access to the residence. 2012 tax return amendment Only reasonable costs to accommodate a home to a disabled condition are considered medical care. 2012 tax return amendment Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. 2012 tax return amendment Capital expense worksheet. 2012 tax return amendment   Use Worksheet A to figure the amount of your capital expense to include in your medical expenses. 2012 tax return amendment Worksheet A. 2012 tax return amendment Capital Expense Worksheet Instructions: Use this worksheet to figure the amount, if any, of your medical expenses due to a home improvement. 2012 tax return amendment 1. 2012 tax return amendment Enter the amount you paid for the home improvement 1. 2012 tax return amendment   2. 2012 tax return amendment Enter the value of your home immediately after the improvement 2. 2012 tax return amendment       3. 2012 tax return amendment Enter the value of your home immediately before the improvement 3. 2012 tax return amendment       4. 2012 tax return amendment Subtract line 3 from line 2. 2012 tax return amendment This is the increase in the value of your home due to the improvement 4. 2012 tax return amendment     • If line 4 is more than or equal to line 1, you have no medical expenses due to the home improvement; stop here. 2012 tax return amendment       • If line 4 is less than line 1, go to line 5. 2012 tax return amendment     5. 2012 tax return amendment Subtract line 4 from line 1. 2012 tax return amendment These are your medical expenses due to the home improvement 5. 2012 tax return amendment   Operation and upkeep. 2012 tax return amendment   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. 2012 tax return amendment This rule applies even if none or only part of the original cost of the capital asset qualified as a medical care expense. 2012 tax return amendment Improvements to property rented by a person with a disability. 2012 tax return amendment   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. 2012 tax return amendment Example. 2012 tax return amendment John has arthritis and a heart condition. 2012 tax return amendment He cannot climb stairs or get into a bathtub. 2012 tax return amendment On his doctor's advice, he installs a bathroom with a shower stall on the first floor of his two-story rented house. 2012 tax return amendment The landlord did not pay any of the cost of buying and installing the special plumbing and did not lower the rent. 2012 tax return amendment John can include in medical expenses the entire amount he paid. 2012 tax return amendment 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. 2012 tax return amendment Special design. 2012 tax return amendment   You can include in medical expenses the difference between the cost of a regular car and a car specially designed to hold a wheelchair. 2012 tax return amendment Cost of operation. 2012 tax return amendment   The includible costs of using a car for medical reasons are explained under Transportation , later. 2012 tax return amendment Chiropractor You can include in medical expenses fees you pay to a chiropractor for medical care. 2012 tax return amendment Christian Science Practitioner You can include in medical expenses fees you pay to Christian Science practitioners for medical care. 2012 tax return amendment Contact Lenses You can include in medical expenses amounts you pay for contact lenses needed for medical reasons. 2012 tax return amendment You can also include the cost of equipment and materials required for using contact lenses, such as saline solution and enzyme cleaner. 2012 tax return amendment See Eyeglasses and Eye Surgery , later. 2012 tax return amendment Crutches You can include in medical expenses the amount you pay to buy or rent crutches. 2012 tax return amendment Dental Treatment You can include in medical expenses the amounts you pay for the prevention and alleviation of dental disease. 2012 tax return amendment 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. 2012 tax return amendment Treatment to alleviate dental disease include services of a dentist for procedures such as X-rays, fillings, braces, extractions, dentures, and other dental ailments. 2012 tax return amendment But see Teeth Whitening under What Expenses Are Not Includible, later. 2012 tax return amendment Diagnostic Devices You can include in medical expenses the cost of devices used in diagnosing and treating illness and disease. 2012 tax return amendment Example. 2012 tax return amendment You have diabetes and use a blood sugar test kit to monitor your blood sugar level. 2012 tax return amendment You can include the cost of the blood sugar test kit in your medical expenses. 2012 tax return amendment 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. 2012 tax return amendment (See Publication 503, Child and Dependent Care Expenses. 2012 tax return amendment ) 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. 2012 tax return amendment Drug Addiction You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for drug addiction. 2012 tax return amendment This includes meals and lodging at the center during treatment. 2012 tax return amendment Drugs See Medicines , later. 2012 tax return amendment Eye Exam You can include in medical expenses the amount you pay for eye examinations. 2012 tax return amendment Eyeglasses You can include in medical expenses amounts you pay for eyeglasses and contact lenses needed for medical reasons. 2012 tax return amendment See Contact Lenses , earlier, for more information. 2012 tax return amendment 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. 2012 tax return amendment Fertility Enhancement You can include in medical expenses the cost of the following procedures to overcome an inability to have children. 2012 tax return amendment Procedures such as in vitro fertilization (including temporary storage of eggs or sperm). 2012 tax return amendment Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children. 2012 tax return amendment Founder's Fee See Lifetime Care—Advance Payments , later. 2012 tax return amendment 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. 2012 tax return amendment 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. 2012 tax return amendment 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. 2012 tax return amendment 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. 2012 tax return amendment These amounts are treated as medical insurance premiums. 2012 tax return amendment See Insurance Premiums , later. 2012 tax return amendment Hearing Aids You can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it. 2012 tax return amendment Home Care See Nursing Services , later. 2012 tax return amendment Home Improvements See Capital Expenses , earlier. 2012 tax return amendment 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 tax return amendment This includes amounts paid for meals and lodging. 2012 tax return amendment Also see Lodging , later. 2012 tax return amendment Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. 2012 tax return amendment 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). 2012 tax return amendment See Qualified Long-Term Care Insurance Contracts under Long-Term Care, later. 2012 tax return amendment 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 tax return amendment The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. 2012 tax return amendment Health coverage tax credit. 2012 tax return amendment   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. 2012 tax return amendment 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. 2012 tax return amendment S. 2012 tax return amendment Treasury–HCTC,” or Any health coverage tax credit advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. 2012 tax return amendment 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. 2012 tax return amendment 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. 2012 tax return amendment Example. 2012 tax return amendment You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. 2012 tax return amendment Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. 2012 tax return amendment 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. 2012 tax return amendment Long-term care services. 2012 tax return amendment   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. 2012 tax return amendment This amount will be reported as wages on your Form W-2. 2012 tax return amendment Retired public safety officers. 2012 tax return amendment   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. 2012 tax return amendment This applies only to distributions that would otherwise be included in income. 2012 tax return amendment Health reimbursement arrangement (HRA). 2012 tax return amendment   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. 2012 tax return amendment This is because an HRA is funded solely by the employer. 2012 tax return amendment 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. 2012 tax return amendment The payroll tax paid for Medicare A is not a medical expense. 2012 tax return amendment 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. 2012 tax return amendment In this situation you can include the premiums you paid for Medicare A as a medical expense. 2012 tax return amendment Medicare B Medicare B is a supplemental medical insurance. 2012 tax return amendment Premiums you pay for Medicare B are a medical expense. 2012 tax return amendment Check the information you received from the Social Security Administration to find out your premium. 2012 tax return amendment Medicare D Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. 2012 tax return amendment You can include as a medical expense premiums you pay for Medicare D. 2012 tax return amendment 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). 2012 tax return amendment 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. 2012 tax return amendment 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. 2012 tax return amendment You can include this cost of continuing participation in the health plan as a medical expense. 2012 tax return amendment 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. 2012 tax return amendment You cannot include this cost of continuing participation in that health plan as a medical expense. 2012 tax return amendment 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. 2012 tax return amendment , 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. 2012 tax return amendment Taxes imposed by any governmental unit, such as Medicare taxes, are not insurance premiums. 2012 tax return amendment Coverage for nondependents. 2012 tax return amendment   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. 2012 tax return amendment 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. 2012 tax return amendment  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. 2012 tax return amendment 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. 2012 tax return amendment Laboratory Fees You can include in medical expenses the amounts you pay for laboratory fees that are part of medical care. 2012 tax return amendment Lactation Expenses See Breast Pumps and Supplies , earlier. 2012 tax return amendment 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. 2012 tax return amendment These surfaces must be in poor repair (peeling or cracking) or within the child's reach. 2012 tax return amendment The cost of repainting the scraped area is not a medical expense. 2012 tax return amendment If, instead of removing the paint, you cover the area with wallboard or paneling, treat these items as capital expenses. 2012 tax return amendment See Capital Expenses , earlier. 2012 tax return amendment Do not include the cost of painting the wallboard as a medical expense. 2012 tax return amendment Learning Disability See Special Education , later. 2012 tax return amendment Legal Fees You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. 2012 tax return amendment 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. 2012 tax return amendment 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. 2012 tax return amendment The part of the payment you include is the amount properly allocable to medical care. 2012 tax return amendment 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. 2012 tax return amendment You can use a statement from the retirement home to prove the amount properly allocable to medical care. 2012 tax return amendment The statement must be based either on the home's prior experience or on information from a comparable home. 2012 tax return amendment Dependents with disabilities. 2012 tax return amendment   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. 2012 tax return amendment The payments must be a condition for the institution's future acceptance of your child and must not be refundable. 2012 tax return amendment Payments for future medical care. 2012 tax return amendment   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. 2012 tax return amendment This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care of the type described earlier. 2012 tax return amendment 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. 2012 tax return amendment See Nursing Home , later. 2012 tax return amendment You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. 2012 tax return amendment You can include the cost of such lodging while away from home if all of the following requirements are met. 2012 tax return amendment The lodging is primarily for and essential to medical care. 2012 tax return amendment 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 tax return amendment The lodging is not lavish or extravagant under the circumstances. 2012 tax return amendment There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. 2012 tax return amendment The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. 2012 tax return amendment You can include lodging for a person traveling with the person receiving the medical care. 2012 tax return amendment 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 tax return amendment Meals are not included. 2012 tax return amendment 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. 2012 tax return amendment 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 tax return amendment 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. 2012 tax return amendment Chronically ill individual. 2012 tax return amendment   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 tax return amendment 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 tax return amendment Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. 2012 tax return amendment He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. 2012 tax return amendment Maintenance and personal care services. 2012 tax return amendment    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 tax return amendment 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. 2012 tax return amendment 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 tax return amendment The amount of qualified long-term care premiums you can include is limited. 2012 tax return amendment You can include the following as medical expenses on Schedule A (Form 1040). 2012 tax return amendment Qualified long-term care premiums up to the following amounts. 2012 tax return amendment Age 40 or under – $360. 2012 tax return amendment Age 41 to 50 – $680. 2012 tax return amendment Age 51 to 60 – $1,360. 2012 tax return amendment Age 61 to 70 – $3,640. 2012 tax return amendment Age 71 or over – $4,550. 2012 tax return amendment Unreimbursed expenses for qualified long-term care services. 2012 tax return amendment Note. 2012 tax return amendment The limit on premiums is for each person. 2012 tax return amendment 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. 2012 tax return amendment 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. 2012 tax return amendment You cannot include in medical expenses the cost of meals that are not part of inpatient care. 2012 tax return amendment Also see Weight-Loss Program and Nutritional Supplements , later. 2012 tax return amendment 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. 2012 tax return amendment The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent. 2012 tax return amendment The majority of the time spent at the conference must be spent attending sessions on medical information. 2012 tax return amendment The cost of meals and lodging while attending the conference is not deductible as a medical expense. 2012 tax return amendment 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. 2012 tax return amendment Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. 2012 tax return amendment A prescribed drug is one that requires a prescription by a doctor for its use by an individual. 2012 tax return amendment You can also include amounts you pay for insulin. 2012 tax return amendment Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. 2012 tax return amendment Imported medicines and drugs. 2012 tax return amendment   If you imported medicines or drugs from other countries, see Medicines and Drugs From Other Countries , under What Expenses Are Not Includible, later. 2012 tax return amendment 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. 2012 tax return amendment This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. 2012 tax return amendment Do not include the cost of meals and lodging if the reason for being in the home is personal. 2012 tax return amendment You can, however, include in medical expenses the part of the cost that is for medical or nursing care. 2012 tax return amendment Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. 2012 tax return amendment The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. 2012 tax return amendment 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 tax return amendment These services can be provided in your home or another care facility. 2012 tax return amendment Generally, only the amount spent for nursing services is a medical expense. 2012 tax return amendment 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 tax return amendment For example, because of your medical condition you pay a visiting nurse $300 per week for medical and household services. 2012 tax return amendment She spends 10% of her time doing household services such as washing dishes and laundry. 2012 tax return amendment You can include only $270 per week as medical expenses. 2012 tax return amendment The $30 (10% × $300) allocated to household services cannot be included. 2012 tax return amendment However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 2012 tax return amendment See Maintenance and personal care services under Long-Term Care, earlier. 2012 tax return amendment 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 tax return amendment See Publication 503. 2012 tax return amendment You can also include in medical expenses part of the amount you pay for that attendant's meals. 2012 tax return amendment Divide the food expense among the household members to find the cost of the attendant's food. 2012 tax return amendment Then divide that cost in the same manner as in the preceding paragraph. 2012 tax return amendment 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 tax return amendment This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. 2012 tax return amendment Employment taxes. 2012 tax return amendment   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. 2012 tax return amendment 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. 2012 tax return amendment For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. 2012 tax return amendment Operations You can include in medical expenses amounts you pay for legal operations that are not for unnecessary cosmetic surgery. 2012 tax return amendment See Cosmetic Surgery under What Expenses Are Not Includible, later. 2012 tax return amendment Optometrist See Eyeglasses , earlier. 2012 tax return amendment Organ Donors See Transplants , later. 2012 tax return amendment Osteopath You can include in medical expenses amounts you pay to an osteopath for medical care. 2012 tax return amendment Oxygen You can include in medical expenses amounts you pay for oxygen and oxygen equipment to relieve breathing problems caused by a medical condition. 2012 tax return amendment Physical Examination You can include in medical expenses the amount you pay for an annual physical examination and diagnostic tests by a physician. 2012 tax return amendment You do not have to be ill at the time of the examination. 2012 tax return amendment 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. 2012 tax return amendment Prosthesis See Artificial Limb and Breast Reconstruction Surgery , earlier. 2012 tax return amendment Psychiatric Care You can include in medical expenses amounts you pay for psychiatric care. 2012 tax return amendment This includes the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care. 2012 tax return amendment See Psychoanalysis, next, and Transportation , later. 2012 tax return amendment Psychoanalysis You can include in medical expenses payments for psychoanalysis. 2012 tax return amendment However, you cannot include payments for psychoanalysis that is part of required training to be a psychoanalyst. 2012 tax return amendment Psychologist You can include in medical expenses amounts you pay to a psychologist for medical care. 2012 tax return amendment 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. 2012 tax return amendment 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. 2012 tax return amendment A doctor must recommend that the child attend the school. 2012 tax return amendment 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. 2012 tax return amendment 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. 2012 tax return amendment 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). 2012 tax return amendment Also see Vasectomy , later. 2012 tax return amendment Stop-Smoking Programs You can include in medical expenses amounts you pay for a program to stop smoking. 2012 tax return amendment 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. 2012 tax return amendment Surgery See Operations , earlier. 2012 tax return amendment 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. 2012 tax return amendment This includes teletypewriter (TTY) and telecommunications device for the deaf (TDD) equipment. 2012 tax return amendment You can also include the cost of repairing the equipment. 2012 tax return amendment 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. 2012 tax return amendment This may be the cost of an adapter that attaches to a regular set. 2012 tax return amendment 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. 2012 tax return amendment Therapy You can include in medical expenses amounts you pay for therapy received as medical treatment. 2012 tax return amendment 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. 2012 tax return amendment This includes transportation. 2012 tax return amendment You can include any expenses you pay for the medical care of a donor in connection with the donating of an organ. 2012 tax return amendment This includes transportation. 2012 tax return amendment Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. 2012 tax return amendment 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. 2012 tax return amendment Car expenses. 2012 tax return amendment   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. 2012 tax return amendment You cannot include depreciation, insurance, general repair, or maintenance expenses. 2012 tax return amendment   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 tax return amendment    You can also include parking fees and tolls. 2012 tax return amendment You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate. 2012 tax return amendment Example. 2012 tax return amendment In 2013, Bill Jones drove 2,800 miles for medical reasons. 2012 tax return amendment He spent $500 for gas, $30 for oil, and $100 for tolls and parking. 2012 tax return amendment He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. 2012 tax return amendment He figures the actual expenses first. 2012 tax return amendment He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. 2012 tax return amendment He then figures the standard mileage amount. 2012 tax return amendment He multiplies 2,800 miles by 24 cents a mile for a total of $672. 2012 tax return amendment He then adds the $100 tolls and parking for a total of $772. 2012 tax return amendment 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. 2012 tax return amendment Transportation expenses you cannot include. 2012 tax return amendment    You cannot include in medical expenses the cost of transportation in the following situations. 2012 tax return amendment Going to and from work, even if your condition requires an unusual means of transportation. 2012 tax return amendment Travel for purely personal reasons to another city for an operation or other medical care. 2012 tax return amendment Travel that is merely for the general improvement of one's health. 2012 tax return amendment The costs of operating a specially equipped car for other than medical reasons. 2012 tax return amendment 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. 2012 tax return amendment You may be able to include up to $50 for each night for each person. 2012 tax return amendment You can include lodging for a person traveling with the person receiving the medical care. 2012 tax return amendment 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 tax return amendment Meals are not included. 2012 tax return amendment See Lodging , earlier. 2012 tax return amendment 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. 2012 tax return amendment However, see Medical Conferences , earlier. 2012 tax return amendment Tuition Under special circumstances, you can include charges for tuition in medical expenses. 2012 tax return amendment See Special Education , earlier. 2012 tax return amendment 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. 2012 tax return amendment Vasectomy You can include in medical expenses the amount you pay for a vasectomy. 2012 tax return amendment Vision Correction Surgery See Eye Surgery , earlier. 2012 tax return amendment 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). 2012 tax return amendment This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings. 2012 tax return amendment 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. 2012 tax return amendment 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. 2012 tax return amendment 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. 2012 tax return amendment 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. 2012 tax return amendment See also Weight-Loss Program under What Expenses Are Not Includible, later. 2012 tax return amendment 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. 2012 tax return amendment The cost of operating and maintaining the wheelchair is also a medical expense. 2012 tax return amendment 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. 2012 tax return amendment X-ray You can include in medical expenses amounts you pay for X-rays for medical reasons. 2012 tax return amendment What Expenses Are Not Includible? Following is a list of some items that you cannot include in figuring your medical expense deduction. 2012 tax return amendment The items are listed in alphabetical order. 2012 tax return amendment 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. 2012 tax return amendment Also, any expense allowed as a childcare credit cannot be treated as an expense paid for medical care. 2012 tax return amendment Controlled Substances You cannot include in medical expenses amounts you pay for controlled substances (such as marijuana, laetrile, etc. 2012 tax return amendment ), even if such substances are legalized by state law. 2012 tax return amendment Such substances are not legal under federal law and cannot be included in medical expenses. 2012 tax return amendment Cosmetic Surgery Generally, you cannot include in medical expenses the amount you pay for unnecessary cosmetic surgery. 2012 tax return amendment 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. 2012 tax return amendment You generally cannot include in medical expenses the amount you pay for procedures such as face lifts, hair transplants, hair removal (electrolysis), and liposuction. 2012 tax return amendment 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. 2012 tax return amendment Example. 2012 tax return amendment An individual undergoes surgery that removes a breast as part of treatment for cancer. 2012 tax return amendment She pays a surgeon to reconstruct the breast. 2012 tax return amendment The surgery to reconstruct the breast corrects a deformity directly related to the disease. 2012 tax return amendment The cost of the surgery is includible in her medical expenses. 2012 tax return amendment Dancing Lessons You cannot include in medical expenses the cost of dancing lessons, swimming lessons, etc. 2012 tax return amendment , even if they are recommended by a doctor, if they are only for the improvement of general health. 2012 tax return amendment 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. 2012 tax return amendment Electrolysis or Hair Removal See Cosmetic Surgery , earlier. 2012 tax return amendment 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. 2012 tax return amendment Funeral Expenses You cannot include in medical expenses amounts you pay for funerals. 2012 tax return amendment 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. 2012 tax return amendment 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. 2012 tax return amendment Hair Transplant See Cosmetic Surgery , earlier. 2012 tax return amendment 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. 2012 tax return amendment You cannot include in medical expenses the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. 2012 tax return amendment 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. 2012 tax return amendment For more information, see Health Coverage Tax Credit , later. 2012 tax return amendment Health Savings Accounts You cannot include in medical expenses any payment or distribution for medical expenses out of a health savings account. 2012 tax return amendment Contributions to health savings accounts are deducted separately. 2012 tax return amendment See Publication 969. 2012 tax return amendment Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. 2012 tax return amendment This is a personal expense that is not deductible. 2012 tax return amendment However, you may be able to include certain expenses paid to a person providing nursing-type services. 2012 tax return amendment For more information, see Nursing Services , earlier under What Medical Expenses Are Includible. 2012 tax return amendment Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 2012 tax return amendment For more information, see Long-Term Care , earlier under What Medical Expenses Are Includible. 2012 tax return amendment 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. 2012 tax return amendment Insurance Premiums See Insurance Premiums under What Medical Expenses Are Includible, earlier. 2012 tax return amendment Maternity Clothes You cannot include in medical expenses amounts you pay for maternity clothes. 2012 tax return amendment Medical Savings Account (MSA) You cannot include in medical expenses amounts you contribute to an Archer MSA. 2012 tax return amendment You cannot include expenses you pay for with a tax-free distribution from your Archer MSA. 2012 tax return amendment You also cannot use other funds equal to the amount of the distribution and include the expenses. 2012 tax return amendment For more information on Archer MSAs, see Publication 969. 2012 tax return amendment 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. 2012 tax return amendment You can only include the cost of a drug that was imported legally. 2012 tax return amendment For example, you can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals. 2012 tax return amendment 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. 2012 tax return amendment Nonprescription Drugs and Medicines Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. 2012 tax return amendment Example. 2012 tax return amendment Your doctor recommends that you take aspirin. 2012 tax return amendment Because aspirin is a drug that does not require a physician's prescription, you cannot include its cost in your medical expenses. 2012 tax return amendment Nutritional Supplements You cannot include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. 2012 tax return amendment unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. 2012 tax return amendment Otherwise, these items are taken to maintain your ordinary good health, and are not for medical care. 2012 tax return amendment 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. 2012 tax return amendment For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense. 2012 tax return amendment 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. 2012 tax return amendment 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. 2012 tax return amendment (See Braille Books and Magazines under What Medical Expenses Are Includible, earlier. 2012 tax return amendment ) Swimming Lessons See Dancing Lessons , earlier. 2012 tax return amendment Teeth Whitening You cannot include in medical expenses amounts paid to whiten teeth. 2012 tax return amendment See Cosmetic Surgery , earlier. 2012 tax return amendment 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. 2012 tax return amendment 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. 2012 tax return amendment 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). 2012 tax return amendment 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. 2012 tax return amendment Also, you cannot include membership dues in a gym, health club, or spa. 2012 tax return amendment 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. 2012 tax return amendment See Weight-Loss Program under What Medical Expenses Are Includible, earlier. 2012 tax return amendment 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. 2012 tax return amendment 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. 2012 tax return amendment This includes payments from Medicare. 2012 tax return amendment 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. 2012 tax return amendment Example. 2012 tax return amendment You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. 2012 tax return amendment The insurance you receive for the hospital and doctors' bills is more than their charges. 2012 tax return amendment 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. 2012 tax return amendment Health reimbursement arrange