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Amend Federal Tax Return

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Amend Federal Tax Return

Amend federal tax return 6. Amend federal tax return   Tip Income Table of Contents Introduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. Amend federal tax return Reporting Tips to Your EmployerElectronic tip statement. Amend federal tax return Final report. Amend federal tax return Reporting Tips on Your Tax Return Allocated Tips Introduction This chapter is for employees who receive tips. Amend federal tax return All tips you receive are income and are subject to federal income tax. Amend federal tax return You must include in gross income all tips you receive directly, charged tips paid to you by your employer, and your share of any tips you receive under a tip-splitting or tip-pooling arrangement. Amend federal tax return The value of noncash tips, such as tickets, passes, or other items of value, is also income and subject to tax. Amend federal tax return Reporting your tip income correctly is not difficult. Amend federal tax return You must do three things. Amend federal tax return Keep a daily tip record. Amend federal tax return Report tips to your employer. Amend federal tax return Report all your tips on your income tax return. Amend federal tax return  This chapter will explain these three things and show you what to do on your tax return if you have not done the first two. Amend federal tax return This chapter will also show you how to treat allocated tips. Amend federal tax return For information on special tip programs and agreements, see Publication 531. Amend federal tax return Useful Items - You may want to see: Publication 531 Reporting Tip Income 1244 Employee's Daily Record of Tips and Report to Employer Form (and Instructions) 4137 Social Security and Medicare Tax on Unreported Tip Income 4070 Employee's Report of Tips to Employer Keeping a Daily Tip Record Why keep a daily tip record. Amend federal tax return   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. Amend federal tax return How to keep a daily tip record. Amend federal tax return   There are two ways to keep a daily tip record. Amend federal tax return You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. Amend federal tax return You should keep your daily tip record with your tax or other personal records. Amend federal tax return You must keep your records for as long as they are important for administration of the federal tax law. Amend federal tax return For information on how long to keep records, see How long to keep records in chapter 1. Amend federal tax return    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. Amend federal tax return To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244. Amend federal tax return Also, Publication 1244 is available online at www. Amend federal tax return irs. Amend federal tax return gov/pub/irs-pdf/p1244. Amend federal tax return pdf. Amend federal tax return Publication 1244 includes a 1-year supply of Form 4070A. Amend federal tax return Each day, write in the information asked for on the form. Amend federal tax return   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. Amend federal tax return Although you do not report these tips to your employer, you must report them on your tax return. Amend federal tax return   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). Amend federal tax return Then, each workday, write the date and the following information. Amend federal tax return Cash tips you get directly from customers or from other employees. Amend federal tax return Tips from credit and debit card charge customers that your employer pays you. Amend federal tax return The value of any noncash tips you get, such as tickets, passes, or other items of value. Amend federal tax return The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. Amend federal tax return Electronic tip record. Amend federal tax return   You can use an electronic system provided by your employer to record your daily tips. Amend federal tax return If you do, you must receive and keep a paper copy of this record. Amend federal tax return Service charges. Amend federal tax return    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. Amend federal tax return This is part of your wages, not a tip. Amend federal tax return See examples below. Amend federal tax return Example 1. Amend federal tax return Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. Amend federal tax return Jane’s bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. Amend federal tax return Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. Amend federal tax return Do not include the 18% charge in your tip diary. Amend federal tax return Service charges that are paid to you are considered wages, not tips. Amend federal tax return Example 2. Amend federal tax return Good Food Restaurant also includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. Amend federal tax return David’s bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of his charges for food and beverages at the bottom of the bill beneath the signature line. Amend federal tax return Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. Amend federal tax return Be sure to include this amount in your tip diary. Amend federal tax return Reporting Tips to Your Employer Why report tips to your employer. Amend federal tax return   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). Amend federal tax return What tips to report. Amend federal tax return   Report to your employer only cash, check, and debit and credit card tips you receive. Amend federal tax return   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. Amend federal tax return   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. Amend federal tax return Do not report to your employer any portion of the tips you receive that you pass on to other employees. Amend federal tax return However, you must report tips you receive from other employees. Amend federal tax return    Do not report the value of any noncash tips, such as tickets or passes, to your employer. Amend federal tax return You do not pay social security, Medicare, Additional Medicare or railroad retirement taxes on these tips. Amend federal tax return How to report. Amend federal tax return    If your employer does not give you any other way to report tips, you can use Form 4070. Amend federal tax return Fill in the information asked for on the form, sign and date the form, and give it to your employer. Amend federal tax return To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. Amend federal tax return   If you do not use Form 4070, give your employer a statement with the following information. Amend federal tax return Your name, address, and social security number. Amend federal tax return Your employer's name, address, and business name (if it is different from your employer's name). Amend federal tax return The month (or the dates of any shorter period) in which you received tips. Amend federal tax return The total tips required to be reported for that period. Amend federal tax return You must sign and date the statement. Amend federal tax return Be sure to keep a copy with your tax or other personal records. Amend federal tax return   Your employer may require you to report your tips more than once a month. Amend federal tax return However, the statement cannot cover a period of more than 1 calendar month. Amend federal tax return Electronic tip statement. Amend federal tax return   Your employer can have you furnish your tip statements electronically. Amend federal tax return When to report. Amend federal tax return   Give your report for each month to your employer by the 10th of the next month. Amend federal tax return If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. Amend federal tax return Example. Amend federal tax return You must report your tips received in September 2014 by October 10, 2014. Amend federal tax return Final report. Amend federal tax return   If your employment ends during the month, you can report your tips when your employment ends. Amend federal tax return Penalty for not reporting tips. Amend federal tax return   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, and Additional Medicare taxes or railroad retirement tax you owe on the unreported tips. Amend federal tax return (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. Amend federal tax return ) The penalty amount is in addition to the taxes you owe. Amend federal tax return   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. Amend federal tax return To do so, attach a statement to your return explaining why you did not report them. Amend federal tax return Giving your employer money for taxes. Amend federal tax return   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. Amend federal tax return If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. Amend federal tax return   If you do not give your employer enough money, your employer will apply your regular pay and any money you give in the following order. Amend federal tax return All taxes on your regular pay. Amend federal tax return Social security, Medicare, and Additional Medicare taxes or railroad retirement taxes on your reported tips. Amend federal tax return Federal, state, and local income taxes on your reported tips. Amend federal tax return    Any taxes that remain unpaid can be collected by your employer from your next paycheck. Amend federal tax return If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. Amend federal tax return See Publication 505, Tax Withholding and Estimated Tax, for more information. Amend federal tax return    Uncollected taxes. Amend federal tax return You must report on your tax return any social security and Medicare taxes or railroad retirement tax that remained uncollected at the end of 2013. Amend federal tax return These uncollected taxes will be shown on your 2013 Form W-2. Amend federal tax return See Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. Amend federal tax return Reporting Tips on Your Tax Return How to report tips. Amend federal tax return    Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; or Form 1040EZ, line 1. Amend federal tax return What tips to report. Amend federal tax return   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. Amend federal tax return Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. Amend federal tax return Add to the amount in box 1 only the tips you did not report to your employer. Amend federal tax return    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. Amend federal tax return    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. Amend federal tax return   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. Amend federal tax return Cash and charge tips you received that totaled less than $20 for any month. Amend federal tax return The value of noncash tips, such as tickets, passes, or other items of value. Amend federal tax return Example. Amend federal tax return Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. Amend federal tax return Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. Amend federal tax return He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. Amend federal tax return Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages plus $7,000 reported tips) in box 1. Amend federal tax return He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. Amend federal tax return Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Amend federal tax return    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. Amend federal tax return To report these taxes, you must file a return even if you would not otherwise have to file. Amend federal tax return You must use Form 1040. Amend federal tax return (You cannot file Form 1040EZ or Form 1040A. Amend federal tax return )    Use Form 4137 to figure social security and Medicare taxes. Amend federal tax return Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. Amend federal tax return Use Form 8959 to figure Additional Medicare Tax. Amend federal tax return    If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. Amend federal tax return To get railroad retirement credit, you must report tips to your employer. Amend federal tax return Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer. Amend federal tax return   You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. Amend federal tax return For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. Amend federal tax return   If your employer could not collect all the social security and Medicare taxes or railroad retirement tax you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). Amend federal tax return You must report these amounts as additional tax on your return. Amend federal tax return Unlike the uncollected portion of the regular (1. Amend federal tax return 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported in box 12 of Form W-2 with code B. Amend federal tax return    To report these uncollected taxes, you must file a return even if you would not otherwise have to file. Amend federal tax return You must report these taxes on Form 1040, line 60. Amend federal tax return See the instructions for Form 1040, line 60. Amend federal tax return (You cannot file Form 1040EZ or Form 1040A. Amend federal tax return ) Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. Amend federal tax return They are not included in box 1 with your wages and reported tips. Amend federal tax return If box 8 is blank, this discussion does not apply to you. Amend federal tax return What are allocated tips. Amend federal tax return   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. Amend federal tax return Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. Amend federal tax return No income, social security, Medicare, Additional Medicare or railroad retirement taxes are withheld on allocated tips. Amend federal tax return How were your allocated tips figured. Amend federal tax return   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). Amend federal tax return Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. Amend federal tax return For information about the exact allocation method used, ask your employer. Amend federal tax return Must you report your allocated tips on your tax return. Amend federal tax return   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. Amend federal tax return Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. Amend federal tax return Add to the amount in box 1 only the tips you did not report to your employer. Amend federal tax return This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated figures. Amend federal tax return   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. Amend federal tax return How to report allocated tips. Amend federal tax return   Report the amount in box 1 and the allocated tips in box 8 of your Form(s) W-2 as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. Amend federal tax return (You cannot file Form 1040A or Form 1040EZ when you have allocated tips. Amend federal tax return )    Because social security, Medicare, and Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. Amend federal tax return Complete Form 4137, and include the allocated tips on line 1 of the form. Amend federal tax return See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. 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Today, it’s quick and easy to get a credit card approved, transfer money from one account to another, renew your driver’s license, fill a prescription from your doctor at your local pharmacy, use store loyalty cards, and purchase products online. But you pay for this convenience by providing more opportunities for your personal information to be changed, stolen, or reported inaccurately. Companies can also use the information you have shared to direct their future marketing efforts or can sell the information to other companies. To help protect your privacy, follow these tips:

  • Look for privacy statements on websites, sales materials, and forms you fill out. If a website claims to follow a set of established voluntary standards, read the standards. Don't assume they provide the level of privacy you want.
  • Ask what information will be collected and how it may be used.
  • Only provide the purchase date, model/serial numbers, and your contact information of warranty registration forms.
  • Discuss privacy with others in your home. Everyone, even children, should understand what information is not appropriate to share on the phone, while using a computer, and in other situations.

Check with your state or local consumer agency to find out whether any state laws that help protect your privacy. Some companies and industry groups have also adopted voluntary policies that address privacy concerns.

Creating Secure Passwords

The number of passwords that you need on a daily basis can be overwhelming. It is tempting to use the same password across several sites; however to get the most protection available, you should use different passwords on each site and change your passwords periodically. The goal for creating passwords is to strike a balance between being something that is easy to remember and unique. Some general tips for creating a secure password include:

  • Use a mix of uppercase and lowercase letters, numbers, and special characters.
  • The longer password, the better it is.
  • Don’t use your name, birthday, license plate, favorite sports teams or other facts that are easily guessed.
  • Create a password based on a phrase. For example “A stitch in time saves nine” can be translated into the password “Ast!Ts9”. where each character represents a word in the phrase.
  • If you must use the same password on several websites, add a prefix or suffix. For example, use “Ast!Ts9:4bnk”for your bank account and “Eml: Ast!Ts9” for your email account.

The Amend Federal Tax Return

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