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Amend Your Tax Return

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Amend Your Tax Return

Amend your tax return 21. Amend your tax return   Medical and Dental Expenses Table of Contents What's New Introduction Useful Items - You may want to see: What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. Amend your tax return How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Yourself Spouse Dependent Decedent What Medical Expenses Are Includible?Insurance Premiums Meals and Lodging Transportation Disabled Dependent Care Expenses How Do You Treat Reimbursements?Insurance Reimbursement Damages for Personal Injuries How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons What's New Medical and dental expenses. Amend your tax return  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. Amend your tax return 5% if either you or your spouse is age 65 or older). Amend your tax return Standard mileage rate. Amend your tax return  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. Amend your tax return See Transportation under What Medical Expenses Are Includible. Amend your tax return Introduction This chapter will help you determine the following. Amend your tax return What medical expenses are. Amend your tax return What expenses you can include this year. Amend your tax return How much of the expenses you can deduct. Amend your tax return Whose medical expenses you can include. Amend your tax return What medical expenses are includible. Amend your tax return How to treat reimbursements. Amend your tax return How to report the deduction on your tax return. Amend your tax return How to report impairment-related work expenses. Amend your tax return How to report health insurance costs if you are self-employed. Amend your tax return Useful Items - You may want to see: Publications 502 Medical and Dental Expenses 969 Health Savings Accounts and Other Tax-Favored Health Plans Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 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 your tax return These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. Amend your tax return They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. Amend your tax return Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Amend your tax return They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. Amend your 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 your 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 your 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 your tax return If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Amend your 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 your 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 your tax return Separate returns. Amend your 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 your 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 your tax return Community property states. Amend your 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 your tax return Each of you should include half the expenses. Amend your 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 your tax return If you live in a community property state, and are not filing a joint return, see Publication 555, Community Property. Amend your 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 (7. Amend your tax return 5% of your AGI if either you or your spouse is age 65 or older)(Form 1040, line 38). Amend your tax return Example. Amend your tax return You are unmarried and under age 65 and your AGI is $40,000, 10% of which is $4,000. Amend your tax return You paid medical expenses of $2,500. Amend your tax return You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. Amend your 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 your tax return There are different rules for decedents and for individuals who are the subject of multiple support agreements. Amend your tax return See Support claimed under a multiple support agreement , later. Amend your tax return Yourself You can include medical expenses you paid for yourself. Amend your tax return Spouse You can include medical expenses you paid for your spouse. Amend your 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 your tax return Example 1. Amend your tax return Mary received medical treatment before she married Bill. Amend your tax return Bill paid for the treatment after they married. Amend your tax return Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. Amend your tax return If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. Amend your tax return Mary would include the amounts she paid during the year in her separate return. Amend your 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 your tax return Example 2. Amend your tax return This year, John paid medical expenses for his wife Louise, who died last year. Amend your tax return John married Belle this year and they file a joint return. Amend your 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 your tax return Dependent You can include medical expenses you paid for your dependent. Amend your 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 your 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 your tax return The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. Amend your tax return S. Amend your tax return citizen or national, or a resident of the United States, Canada, or Mexico. Amend your tax return If your qualifying child was adopted, see Exception for adopted child , next. Amend your 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 your tax return Exception for adopted child. Amend your tax return   If you are a U. Amend your tax return S. Amend your tax return citizen or U. Amend your tax return S. Amend your tax return 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 your tax return S. Amend your tax return citizen or national or a resident of the United States, Canada, or Mexico. Amend your 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, or, if he or she did, it was only to claim a refund. Amend your tax return Adopted child. Amend your tax return   A legally adopted child is treated as your own child. Amend your tax return This includes a child lawfully placed with you for legal adoption. Amend your 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 your 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 your 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 your tax return    You may be able to take an adoption credit for other expenses related to an adoption. Amend your tax return See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Amend your tax return Child of divorced or separated parents. Amend your 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 your 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 your tax return This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). Amend your tax return Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, 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 either 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 other person for 2013, and For whom you provided over half of the support in 2013. Amend your tax return But see Child of divorced or separated parents , earlier, and Support claimed under a multiple support agreement, next. Amend your tax return Support claimed under a multiple support agreement. Amend your 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 your 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 your tax return   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. Amend your tax return However, you can include the entire unreimbursed amount you paid for medical expenses. Amend your tax return Example. Amend your tax return You and your three brothers each provide one-fourth of your mother's total support. Amend your tax return Under a multiple support agreement, you treat your mother as your dependent. Amend your tax return You paid all of her medical expenses. Amend your tax return Your brothers reimbursed you for three-fourths of these expenses. Amend your tax return In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. Amend your tax return Your brothers cannot include any part of the expenses. Amend your 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 your 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 your tax return This includes expenses for the decedent's spouse and dependents as well as for the decedent. Amend your 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 your tax return The expenses must be paid within the 1-year period beginning with the day after the date of death. Amend your 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 your 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 your tax return Amended returns and claims for refund are discussed in chapter 1. Amend your 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 your 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 your tax return What Medical Expenses Are Includible? Use Table 21-1, later, as a guide to determine which medical and dental expenses you can include on Schedule A (Form 1040). Amend your tax return This table does not include all possible medical expenses. Amend your 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 your tax return Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Amend your 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 your tax return See Qualified Long-Term Care Insurance Contracts in Publication 502. Amend your 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 your 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 your tax return Note. Amend your tax return When figuring the amount of insurance premiums you can include in medical expenses on Schedule A, do not include any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Amend your tax return Also, do not include insurance premiums attributable to a nondependent child under age 27 if your premiums increased as a result of adding this child to your policy. Amend your tax return Employer-sponsored health insurance plan. Amend your tax return   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 in box 1 of your Form W-2. Amend your tax return Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Form W-2. Amend your tax return Example. Amend your tax return You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. Amend your tax return Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. Amend your 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 your tax return Long-term care services. Amend your 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 your tax return This amount will be reported as wages in box 1 of your Form W-2. Amend your tax return Health reimbursement arrangement (HRA). Amend your 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 your tax return This is because an HRA is funded solely by the employer. Amend your tax return Retired public safety officers. Amend your tax return   If you are a retired public safety officer, do not include as medical expenses any health or long-term care premiums that you elected to have paid with tax-free distributions from your retirement plan. Amend your tax return This applies only to distributions that would otherwise be included in income. Amend your tax return Medicare A. Amend your 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 A. Amend your tax return The payroll tax paid for Medicare A is not a medical expense. Amend your 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 your tax return In this situation you can include the premiums you paid for Medicare A as a medical expense. Amend your tax return Medicare B. Amend your tax return   Medicare B is supplemental medical insurance. Amend your tax return Premiums you pay for Medicare B are a medical expense. Amend your tax return Check the information you received from the Social Security Administration to find out your premium. Amend your tax return Medicare D. Amend your tax return    Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. Amend your tax return You can include as a medical expense premiums you pay for Medicare D. Amend your tax return Prepaid insurance premiums. Amend your tax return   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 your tax return Unused sick leave used to pay premiums. Amend your tax return   You must include in gross income cash payments you receive at the time of retirement for unused sick leave. Amend your 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 your tax return You can include this cost of continuing participation in the health plan as a medical expense. Amend your 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 your tax return You cannot include this cost of continuing participation in that health plan as a medical expense. Amend your tax return Table 21-1. Amend your tax return Medical and Dental Expenses Checklist. Amend your tax return See Publication 502 for more information about these and other expenses. Amend your tax return You can include: You cannot include: Bandages Birth control pills prescribed by your doctor Body scan Braille books Breast pump and supplies Capital expenses for equipment or improvements to your home needed for medical care (see the worksheet in Publication 502) Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Fertility enhancement, certain procedures Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. Amend your tax return ) Lead-based paint removal Legal abortion Legal operation to prevent having children such as a vasectomy or tubal ligation Long-term care contracts, qualified Meals and lodging provided by a hospital during medical treatment Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Medical and hospital insurance premiums Nursing services Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Physical examination Pregnancy test kit 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 Wages for nursing services, below) Special items (artificial limbs, false teeth, eye-glasses, contact lenses, hearing aids, crutches, wheelchair, etc. Amend your tax return ) Special education for mentally or physically disabled persons 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 Weight-loss, certain expenses for obesity Baby sitting and childcare Bottled water Contributions to Archer MSAs (see Publication 969) 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 pre-tax basis) Funeral, burial, or cremation expenses Health savings account payments for medical expenses Illegal operation, treatment, or medicine Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. Amend your tax return Maternity clothes 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 Nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. Amend your tax return , unless recommended by a medical practitioner as a treatment for a specific medical condition diagnosed by a physician Surgery for purely cosmetic reasons Toothpaste, toiletries, cosmetics, etc. Amend your tax return Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease Meals and 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 get medical care. Amend your tax return See Nursing home , later. Amend your tax return You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. Amend your tax return You can include the cost of such lodging while away from home if all of the following requirements are met. Amend your tax return The lodging is primarily for and essential to medical care. Amend your 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 your tax return The lodging is not lavish or extravagant under the circumstances. Amend your tax return There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Amend your tax return The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. Amend your tax return You can include lodging for a person traveling with the person receiving the medical care. Amend your 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 your tax return Meals are not included. Amend your tax return Nursing home. Amend your tax return   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 your 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 your tax return   Do not include the cost of meals and lodging if the reason for being in the home is personal. Amend your tax return You can, however, include in medical expenses the part of the cost that is for medical or nursing care. Amend your tax return Transportation Include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Amend your 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 your tax return Car expenses. Amend your tax return   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use your car for medical reasons. Amend your tax return You cannot include depreciation, insurance, general repair, or maintenance expenses. Amend your 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 per mile. Amend your tax return    You can also include parking fees and tolls. Amend your 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 your tax return Example. Amend your tax return In 2013, Bill Jones drove 2,800 miles for medical reasons. Amend your tax return He spent $500 for gas, $30 for oil, and $100 for tolls and parking. Amend your 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 your tax return He figures the actual expenses first. Amend your 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 your tax return He then figures the standard mileage amount. Amend your tax return He multiplies 2,800 miles by 24 cents a mile for a total of $672. Amend your tax return He then adds the $100 tolls and parking for a total of $772. Amend your 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 your tax return Transportation expenses you cannot include. Amend your tax return   You cannot include in medical expenses the cost of transportation in the following situations. Amend your tax return Going to and from work, even if your condition requires an unusual means of transportation. Amend your tax return Travel for purely personal reasons to another city for an operation or other medical care. Amend your tax return Travel that is merely for the general improvement of one's health. Amend your tax return The costs of operating a specially equipped car for other than medical reasons. Amend your 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 your tax return (See chapter 32 and Publication 503, Child and Dependent Care Expenses. Amend your 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 your tax return How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the taxable year for which you received no insurance or other reimbursement. Amend your 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 your tax return This includes payments from Medicare. Amend your tax return Even if a policy provides reimbursement for only 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 your tax return Example. Amend your tax return You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. Amend your tax return The insurance you receive for the hospital and doctors' bills is more than their charges. Amend your 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 your tax return Health reimbursement arrangement (HRA). Amend your tax return   A health reimbursement arrangement is an employer-funded plan that reimburses employees for medical care expenses and allows unused amounts to be carried forward. Amend your tax return An HRA is funded solely by the employer and the reimbursements for medical expenses, up to a maximum dollar amount for a coverage period, are not included in your income. Amend your tax return Other reimbursements. Amend your tax return   Generally, you do not reduce medical expenses by payments you receive for: Permanent loss or loss of use of a member or function of the body (loss of limb, sight, hearing, etc. Amend your tax return ) or disfigurement to the extent the payment is based on the nature of the injury without regard to the amount of time lost from work, or Loss of earnings. Amend your tax return   You must, however, reduce your medical expenses by any part of these payments that is designated for medical costs. Amend your tax return See How Do You Figure and Report the Deduction on Your Tax Return , later. Amend your tax return   For how to treat damages received for personal injury or sickness, see Damages for Personal Injuries , later. Amend your tax return You do not have a medical deduction if you are reimbursed for all of your medical expenses for the year. Amend your tax return Excess reimbursement. Amend your tax return   If you are reimbursed more than your medical expenses, you may have to include the excess in income. Amend your tax return You may want to use Figure 21-A to help you decide if any of your reimbursement is taxable. Amend your tax return Premiums paid by you. Amend your tax return   If you pay either the entire premium for your medical insurance or all of the costs of a plan similar to medical insurance and your insurance payments or other reimbursements are more than your total medical expenses for the year, you have an excess reimbursement. Amend your tax return Generally, you do not include the excess reimbursement in your gross income. Amend your tax return Premiums paid by you and your employer. Amend your tax return   If both you and your employer contribute to your medical insurance plan and your employer's contributions are not included in your gross income, you must include in your gross income the part of your excess reimbursement that is from your employer's contribution. Amend your tax return   See Publication 502 to figure the amount of the excess reimbursement you must include in gross income. Amend your tax return Reimbursement in a later year. Amend your tax return   If you are reimbursed in a later year for medical expenses you deducted in an earlier year, you generally must report the reimbursement as income up to the amount you previously deducted as medical expenses. Amend your tax return   However, do not report as income the amount of reimbursement you received up to the amount of your medical deductions that did not reduce your tax for the earlier year. Amend your tax return For more information about the recovery of an amount that you claimed as an itemized deduction in an earlier year, see Itemized Deduction Recoveries in chapter 12. Amend your tax return Figure 21-A. Amend your tax return Is Your Excess Medical Reimbursement Taxable? Please click here for the text description of the image. Amend your tax return Figure 21-A. Amend your tax return Is Your Excess Medical Reimbursement Taxable? Medical expenses not deducted. Amend your tax return   If you did not deduct a medical expense in the year you paid it because your medical expenses were not more than 10% of your AGI (7. Amend your tax return 5% of your AGI if either you or your spouse was age 65 or older), or because you did not itemize deductions, do not include the reimbursement up to the amount of the expense in income. Amend your tax return However, if the reimbursement is more than the expense, see Excess reimbursement , earlier. Amend your tax return Example. Amend your tax return For 2013, you were unmarried and under age 65 and you had medical expenses of $500. Amend your tax return You cannot deduct the $500 because it is less than 10% of your AGI. Amend your tax return If, in a later year, you are reimbursed for any of the $500 in medical expenses, you do not include the amount reimbursed in your gross income. Amend your tax return Damages for Personal Injuries If you receive an amount in settlement of a personal injury suit, part of that award may be for medical expenses that you deducted in an earlier year. Amend your tax return If it is, you must include that part in your income in the year you receive it to the extent it reduced your taxable income in the earlier year. Amend your tax return See Reimbursement in a Later Year , discussed under How Do You Treat Reimbursements, earlier. Amend your tax return Future medical expenses. Amend your tax return   If you receive an amount in settlement of a damage suit for personal injuries, part of that award may be for future medical expenses. Amend your tax return If it is, you must reduce any future medical expenses for these injuries until the amount you received has been completely used. Amend your tax return How Do You Figure and Report the Deduction on Your Tax Return? Once you have determined which medical expenses you can include, you figure and report the deduction on your tax return. Amend your tax return What Tax Form Do You Use? You figure your medical expense deduction on Schedule A (Form 1040). Amend your tax return You cannot claim medical expenses on Form 1040A or Form 1040EZ. Amend your tax return If you need more information on itemized deductions or you are not sure if you can itemize, see chapter 20. Amend your tax return Enter the amount you paid for medical and dental expenses on Schedule A (Form 1040). Amend your tax return This should be your expenses that were not reimbursed by insurance or any other sources. Amend your tax return Generally, you can deduct only the amount of your medical and dental expenses that is more than 10% of your AGI (7. Amend your tax return 5% if either you or your spouse was age 65 or older) shown on line 38, Form 1040. Amend your tax return Impairment-Related Work Expenses If you are a person with a disability, you can take a business deduction for expenses that are necessary for you to be able to work. Amend your tax return If you take a business deduction for impairment-related work expenses, do not take a medical deduction for the same expenses. Amend your tax return You have a disability if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Amend your tax return Impairment-related expenses defined. Amend your tax return   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Amend your tax return Where to report. Amend your tax return   If you are self-employed, deduct the business expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. Amend your tax return   If you are an employee, complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. Amend your tax return Enter on Schedule A (Form 1040), that part of the amount on Form 2106, or Form 2106-EZ, that is related to your impairment. Amend your tax return Enter the amount that is unrelated to your impairment also on Schedule A (Form 1040). Amend your tax return Your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to other employee business expenses. Amend your tax return Example. Amend your tax return You are blind. Amend your tax return You must use a reader to do your work. Amend your tax return You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. Amend your tax return The reader's services are only for your work. Amend your tax return You can deduct your expenses for the reader as business expenses. Amend your tax return Health Insurance Costs for Self-Employed Persons If you were self-employed and had a net profit for the year, you may be able to deduct, as an adjustment to income, amounts paid for medical and qualified long-term care insurance on behalf of yourself, your spouse, your dependents, and, your children who were under age 27 at the end of 2013. Amend your tax return For this purpose, you were self-employed if you were a general partner (or a limited partner receiving guaranteed payments) or you received wages from an S corporation in which you were more than a 2% shareholder. Amend your tax return The insurance plan must be established under your trade or business and the deduction cannot be more than your earned income from that trade or business. Amend your tax return You cannot deduct payments for medical insurance for any month in which you were eligible to participate in a health plan subsidized by your employer, your spouse's employer, or, an employer of your dependent or your child under age 27 at the end of 2013. Amend your tax return You cannot deduct payments for a qualified long-term care insurance contract for any month in which you were eligible to participate in a long-term care insurance plan subsidized by your employer or your spouse's employer. Amend your tax return If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet in the Form 1040 instructions to figure the amount you can deduct. Amend your tax return But if any of the following applies, do not use that worksheet. Amend your tax return You had more than one source of income subject to self-employment tax. Amend your tax return You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Amend your tax return You are using amounts paid for qualified long-term care insurance to figure the deduction. Amend your tax return If you cannot use the worksheet in the Form 1040 instructions, use the worksheet in Publication 535, Business Expenses, to figure your deduction. Amend your tax return Note. Amend your tax return When figuring the amount you can deduct for insurance premiums, do not include any advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Amend your tax return If you are claiming the health coverage tax credit, subtract the amount shown on Form 8885, from the total insurance premiums you paid. Amend your tax return Do not include amounts paid for health insurance coverage with retirement plan distributions that were tax-free because you are a retired public safety officer. Amend your tax return Where to report. Amend your tax return    You take this deduction on Form 1040. Amend your tax return If you itemize your deductions and do not claim 100% of your self-employed health insurance on Form 1040, you can generally include any remaining premiums with all other medical expenses on Schedule A (Form 1040), subject to the 10% limit (7. Amend your tax return 5% if either you or your spouse was age 65 or older). Amend your tax return See Self-Employed Health Insurance Deduction in chapter 6 of Publication 535, Business Expenses, and Medical and Dental Expenses in the Instructions for Schedule A (Form 1040), for more information. Amend your tax return Prev  Up  Next   Home   More Online Publications
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Amend your tax return 6. Amend your tax return   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics (LITCs). Amend your tax return 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 your tax return Free help with your tax return. Amend your tax return   You can get free help preparing your return nationwide from IRS-certified volunteers. Amend your tax return The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Amend your tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amend your 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 your 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 your tax return To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Amend your tax return gov, download the IRS2Go app, or call 1-800-906-9887. Amend your tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amend your tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amend your tax return aarp. Amend your tax return org/money/taxaide or call 1-888-227-7669. Amend your tax return For more information on these programs, go to IRS. Amend your tax return gov and enter “VITA” in the search box. Amend your tax return Internet. Amend your tax return    IRS. Amend your tax return gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Amend your tax return Download the free IRS2Go app from the iTunes app store or from Google Play. Amend your 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 your tax return Check the status of your 2013 refund with the Where's My Refund? application on IRS. Amend your tax return gov or download the IRS2Go app and select the Refund Status option. Amend your tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. Amend your 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 your 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 your tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amend your tax return Use the Interactive Tax Assistant (ITA) to research your tax questions. Amend your tax return No need to wait on the phone or stand in line. Amend your 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 your tax return When you reach the response screen, you can print the entire interview and the final response for your records. Amend your tax return New subject areas are added on a regular basis. Amend your tax return  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Amend your 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 your tax return You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Amend your 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 your 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 your 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 your tax return You can also ask the IRS to mail a return or an account transcript to you. Amend your 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 your tax return gov or by calling 1-800-908-9946. Amend your tax return Tax return and tax account transcripts are generally available for the current year and the past three years. Amend your 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 your 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 your 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 your tax return Check the status of your amended return using Where's My Amended Return? Go to IRS. Amend your tax return gov and enter Where's My Amended Return? in the search box. Amend your tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amend your tax return It can take up to 3 weeks from the date you mailed it to show up in our system. Amend your tax return Make a payment using one of several safe and convenient electronic payment options available on IRS. Amend your tax return gov. Amend your tax return Select the Payment tab on the front page of IRS. Amend your tax return gov for more information. Amend your 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 your tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amend your tax return gov. Amend your 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 your tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amend your tax return gov. Amend your tax return Request an Electronic Filing PIN by going to IRS. Amend your tax return gov and entering Electronic Filing PIN in the search box. Amend your tax return Download forms, instructions and publications, including accessible versions for people with disabilities. Amend your tax return Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Amend your tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Amend your tax return An employee can answer questions about your tax account or help you set up a payment plan. Amend your tax return Before you visit, check the Office Locator on IRS. Amend your 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 your tax return If you have a special need, such as a disability, you can request an appointment. Amend your 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 your tax return Apply for an Employer Identification Number (EIN). Amend your tax return Go to IRS. Amend your tax return gov and enter Apply for an EIN in the search box. Amend your tax return Read the Internal Revenue Code, regulations, or other official guidance. Amend your tax return Read Internal Revenue Bulletins. Amend your tax return Sign up to receive local and national tax news and more by email. Amend your tax return Just click on “subscriptions” above the search box on IRS. Amend your tax return gov and choose from a variety of options. Amend your tax return    Phone. Amend your 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 your tax return Download the free IRS2Go app from the iTunes app store or from Google Play. Amend your 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 your tax return gov, or download the IRS2Go app. Amend your 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 your tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amend your tax return Most VITA and TCE sites offer free electronic filing. Amend your tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Amend your 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 your 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 your 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 your tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. Amend your 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 your 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 your tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amend your tax return Note, the above information is for our automated hotline. Amend your 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 your tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Amend your tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amend your tax return It can take up to 3 weeks from the date you mailed it to show up in our system. Amend your 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 your tax return You should receive your order within 10 business days. Amend your tax return Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Amend your 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 your tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Amend your tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Amend your tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service. Amend your tax return    Walk-in. Amend your tax return You can find a selection of forms, publications and services — in-person. Amend your tax return Products. Amend your tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amend your tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Amend your tax return Services. Amend your tax return You can walk in to your local TAC for face-to-face tax help. Amend your tax return An employee can answer questions about your tax account or help you set up a payment plan. Amend your tax return Before visiting, use the Office Locator tool on IRS. Amend your 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 your tax return    Mail. Amend your tax return You can send your order for forms, instructions, and publications to the address below. Amend your tax return You should receive a response within 10 business days after your request is received. Amend your tax return Internal Revenue Service 1201 N. Amend your tax return Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Amend your tax return The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amend your tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Amend your 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 your 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 your tax return You face (or your business is facing) an immediate threat of adverse action. Amend your 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 your 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 your tax return Here's why we can help: TAS is an independent organization within the IRS. Amend your tax return Our advocates know how to work with the IRS. Amend your tax return Our services are free and tailored to meet your needs. Amend your tax return We have offices in every state, the District of Columbia, and Puerto Rico. Amend your 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 your tax return   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Amend your tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Amend your tax return Low Income Taxpayer Clinics (LITCs). Amend your tax return   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Amend your tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Amend your tax return Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Amend your tax return Prev  Up  Next   Home   More Online Publications