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Amend Tax Return

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Amend Tax Return

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

You have entered the Internal Revenue Service's website, an official United States Government System. The IRS uses this website to provide information about IRS services and programs. This website includes specific applications which provide more services or enable us to respond to specific questions from Web site visitors.

We will not collect personal information about you just because you visit this Internet site. There are applications on this website that provide you with the opportunity to order forms, ask questions requiring a response, sign up for electronic newsletters, participate in focus groups and customer surveys, or learn the status of filed returns or anticipated payments. Using these services is voluntary and may require that you provide additional personal information to us. Providing the requested information implies your consent for us to use this data in order to respond to your specific request.


Your Privacy Rights

The IRS is committed to protecting the privacy rights of America's taxpayers. These rights are protected by the Internal Revenue Code, the Privacy Act of 1974, the Freedom of Information Act, and IRS policies and practices. For more information about these laws, visit the IRS Electronic Freedom of Information Act Reading Room.


IRS Office of Privacy

The Internal Revenue Service's Privacy Office ensures that your personal information is protected whenever you visit the IRS website. If you have any questions or comments regarding the IRS's website privacy policy, please contact us at the address below.

Director, Office of Privacy, Governmental Liaison and Disclosure
Internal Revenue Service
Room 7050 OS:P
1111 Constitution Ave. NW
Washington, DC 20224

BEFORE YOU WRITE, note that we cannot assist you with any type of tax matter. Our office may only address questions about IRS privacy policies or concerns you may have regarding how IRS uses and collects personal information.


PLEASE NOTE: Do not respond to unsolicited e-mails that claim to come from the IRS, or any e-mail from an unknown party asking you to submit personal, tax, or financial data. The IRS does not use email to request this type of information. Forward suspicious e-mails to: phishing@irs.gov .

For more information contact the Treasury Inspector General for Tax Administration (TIGTA) at 800-366-4484 or visit the TIGTA website.

Page Last Reviewed or Updated: 04-Sep-2013

The Amend Tax Return

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