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Can You File State Taxes For Free

Where Can I Do My State Taxes For FreeFile Tax ExtensionAmended 1040ez1040 Ez For 2011How To File An Amended Tax Return For 2012File 2007 Taxes Online FreeMyfreetaxs2012 Tax Forms 1040ezFile Free Tax ReturnNeed To File 2011 Taxes OnlineIrs Gov Free State FileAmend 2012 Tax Return OnlineFile 1040 Ez OnlineWww Hnr Block Com1040ez TaxState Tax PrepFree Federal And State Tax ReturnEz State Tax Form2011 Income Tax FormH & R Block Free Tax FilingTaxslayer Military1040a 2012 Tax FormTaxes For Self EmployedFillable 1040xWww H&r Block At HomeHr Block Tax2012 Tax Return Turbotax2008 Tax Software Free DownloadAmend Federal Taxes1040 EzCan I File My 2011 Taxes Online FreeCan I Efile My 2012 Taxes Now2011 Tax Software DownloadFile State Tax For Free OnlineHow To File State Taxes Only For Free1040x 2012Free Irs Tax PreparationIllinois State Tax Forms 2011H And R Block Online FilingAmend 2011 Tax Return

Can You File State Taxes For Free

Can you file state taxes for free Index A Accelerated cost recovery system (ACRS):, ACRS Defined Alternate method, Alternate ACRS Method (Modified Straight Line Method) Classes of recovery property, Classes of Recovery Property Deduction, short tax year, ACRS Deduction in Short Tax Year Defined, ACRS Defined Dispositions, Early dispositions of ACRS property other than 15-, 18-, or 19-year real property. Can you file state taxes for free Recovery periods, Recovery Periods Unadjusted basis, Unadjusted Basis B Basis: Adjusted, Adjusted basis. Can you file state taxes for free Unadjusted, ACRS, Unadjusted Basis C Changing methods, How To Change Methods D Declining balance method, Declining Balance Method Deduction: ACRS, How To Figure the Deduction How to figure, How To Figure the Deduction Dispositions, Dispositions, Dispositions I Income forecast method, Income Forecast Method L Listed property:, Listed Property Defined 5% owner, 5% owner. Can you file state taxes for free Computers, related equipment, Computers and Related Peripheral Equipment Defined, Listed Property Defined Entertainment use, Entertainment Use Leased, Leased Property Other transportation property, Other Property Used for Transportation Predominant use test, Predominant Use Test Qualified business use, Qualified Business Use Recordkeeping, What Records Must Be Kept, Adequate Records Related person, Related person. Can you file state taxes for free Reporting on Form 4562, Reporting Information on Form 4562 Use by employee, Employees M Methods of figuring depreciation:, Income Forecast Method ACRS, How To Figure the Deduction Declining Balance, Declining Balance Method Income forecast, Income Forecast Method Straight line, Straight Line Method P Passenger automobile: Defined, Passenger Automobile Defined Predominant use test, applying, Applying the Predominant Use Test Property: ACRS, What Can and Cannot Be Depreciated Under ACRS Intangible, Intangible property. Can you file state taxes for free R Recapture: Depreciation, Depreciation Recapture Excess depreciation, listed property, Recapture of excess depreciation. Can you file state taxes for free Recordkeeping: For listed property, What Records Must Be Kept S Salvage value, Salvage Value Straight line method, Straight Line Method U Useful life, Useful Life V Videocassettes, Videocassettes. Can you file state taxes for free Prev  Up     Home   More Online Publications
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Abusive Return Preparer - Criminal Investigation (CI)

Overview - Abusive Return Preparer
Criminal Investigation Return Preparer Program (RPP) establishes procedures to foster compliance by identifying, investigating and prosecuting abusive return preparers

Definition - Abusive Return Preparer
A Return Preparer is defined as any person (including a partnership or corporation) who prepares for compensation all or a substantial portion of a tax return or claim for refund under the income tax provisions of the Internal Revenue Code

Return Preparation and Electronic Filing - Abusive Return Preparer
The advent of electronic filing of income tax returns by electronic return transmitters has provided a new mechanism for unscrupulous preparers to commit fraud

Tactics Used by Dishonest Abusive Return Preparers
Dishonest tax preparers use a variety of methods to formulate fraudulent and illegal deductions reducing taxable income

Helpful Hints when choosing a Return Preparer to ensure you don't hire an Abusive Return Preparer
When preparing your tax return remember ...

Statistical Data - Abusive Return Preparers
Enforcement statistics on investigations initiated, prosecutions recommended, indictments, sentencings and months to serve in prison.

Examples of Abusive Return Preparer Investigations
Examples have been written from public record documents filed in the district courts where the case was prosecuted.

Reporting Fraud and Abuse Within the IRS E-File Program
You should report fraudulent or abusive returns, including those with questionable Forms W2

 


Criminal Enforcement Home Page

How to Report Suspected Tax Fraud Activities

Page Last Reviewed or Updated: 30-Oct-2013

The Can You File State Taxes For Free

Can you file state taxes for free 4. Can you file state taxes for free   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. Can you file state taxes for free You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. Can you file state taxes for free If you have a choice, you should use the method that gives you the lower tax. Can you file state taxes for free 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. Can you file state taxes for free Generally, the standard deduction amounts are adjusted each year for inflation. Can you file state taxes for free In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. Can you file state taxes for free Persons not eligible for the standard deduction. Can you file state taxes for free   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. Can you file state taxes for free You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. Can you file state taxes for free   If you are a nonresident alien who is married to a U. Can you file state taxes for free S. Can you file state taxes for free citizen or resident alien at the end of the year, you can choose to be treated as a U. Can you file state taxes for free S. Can you file state taxes for free resident. Can you file state taxes for free See Publication 519, U. Can you file state taxes for free S. Can you file state taxes for free Tax Guide for Aliens. Can you file state taxes for free If you make this choice, you can take the standard deduction. Can you file state taxes for free Decedent's final return. Can you file state taxes for free   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. Can you file state taxes for free However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. Can you file state taxes for free Higher standard deduction for age (65 or older). Can you file state taxes for free   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. Can you file state taxes for free You are considered age 65 on the day before your 65th birthday. Can you file state taxes for free Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. Can you file state taxes for free Higher standard deduction for blindness. Can you file state taxes for free   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. Can you file state taxes for free You qualify for this benefit if you are totally or partly blind. Can you file state taxes for free Not totally blind. Can you file state taxes for free   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. Can you file state taxes for free   If your eye condition will never improve beyond these limits, the statement should include this fact. Can you file state taxes for free You must keep the statement in your records. Can you file state taxes for free   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. Can you file state taxes for free Spouse 65 or older or blind. Can you file state taxes for free   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. Can you file state taxes for free    You cannot claim the higher standard deduction for an individual other than yourself and your spouse. Can you file state taxes for free Example. Can you file state taxes for free This example illustrates how to determine your standard deduction using Worksheet 4-1. Can you file state taxes for free Bill and Lisa are filing a joint return for 2013. Can you file state taxes for free Both are over age 65. Can you file state taxes for free Neither is blind, and neither can be claimed as a dependent. Can you file state taxes for free They do not itemize deductions, so they use Worksheet 4-1. Can you file state taxes for free Because they are married filing jointly, they enter $12,200 on line 1. Can you file state taxes for free They check the “No” box on line 2, so they also enter $12,200 on line 4. Can you file state taxes for free Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. Can you file state taxes for free They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. Can you file state taxes for free 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). Can you file state taxes for free However, the standard deduction may be higher if the individual is 65 or older or blind. Can you file state taxes for free 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. Can you file state taxes for free Worksheet 4-1. Can you file state taxes for free 2013 Standard Deduction Worksheet Caution. Can you file state taxes for free If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. Can you file state taxes for free If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. Can you file state taxes for free Put the total number of boxes checked in box c and go to line 1. Can you file state taxes for free a. Can you file state taxes for free You   Born before  January 2, 1949     Blind b. Can you file state taxes for free Your spouse, if claiming  spouse's exemption   Born before January 2, 1949     Blind c. Can you file state taxes for free Total boxes checked             1. Can you file state taxes for free Enter the amount shown below for your filing status. Can you file state taxes for free               Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950   1. Can you file state taxes for free           2. Can you file state taxes for free Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  No. Can you file state taxes for free Skip line 3; enter the amount from line 1 on line 4. Can you file state taxes for free   Yes. Can you file state taxes for free Go to line 3. Can you file state taxes for free         3. Can you file state taxes for free Is your earned income* more than $650?               Yes. Can you file state taxes for free Add $350 to your earned income. Can you file state taxes for free Enter the total   3. Can you file state taxes for free         No. Can you file state taxes for free Enter $1,000 4. Can you file state taxes for free Enter the smaller of line 1 or line 3 4. Can you file state taxes for free   5. Can you file state taxes for free 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). Can you file state taxes for free Enter the result here. Can you file state taxes for free Otherwise, enter -0- 5. Can you file state taxes for free   6. Can you file state taxes for free Add lines 4 and 5. Can you file state taxes for free This is your standard deduction for 2013. Can you file state taxes for free 6. Can you file state taxes for free   * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Can you file state taxes for free It also includes any amount received as a scholarship that you must include in your income. Can you file state taxes for free 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). Can you file state taxes for free Itemized Deductions Some individuals should itemize their deductions because it will save them money. Can you file state taxes for free Others should itemize because they do not qualify for the standard deduction. Can you file state taxes for free See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. Can you file state taxes for free You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. Can you file state taxes for free For more information, see Overall limitation, later. Can you file state taxes for free 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). Can you file state taxes for free 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. Can you file state taxes for free 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. Can you file state taxes for free See the Schedule A (Form 1040) instructions for more information. Can you file state taxes for free Overall limitation. Can you file state taxes for free   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). Can you file state taxes for free  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. Can you file state taxes for free 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). Can you file state taxes for free Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. Can you file state taxes for free For more information, see the following discussions of selected items, which are presented in alphabetical order. Can you file state taxes for free A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. Can you file state taxes for free Table 4-1. Can you file state taxes for free 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. Can you file state taxes for free ) 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. Can you file state taxes for free ) 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. Can you file state taxes for free 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. Can you file state taxes for free 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. Can you file state taxes for free 5% of your adjusted gross income if you or your spouse is age 65 or older). Can you file state taxes for free What to include. Can you file state taxes for free   Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. Can you file state taxes for free If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Can you file state taxes for free 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. Can you file state taxes for free You can include medical expenses you charge to your credit card in the year the charge is made. Can you file state taxes for free It does not matter when you actually pay the amount charged. Can you file state taxes for free 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. Can you file state taxes for free 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. Can you file state taxes for free Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. Can you file state taxes for free 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. Can you file state taxes for free 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. Can you file state taxes for free Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. Can you file state taxes for free This is a personal expense that is not deductible. Can you file state taxes for free However, you may be able to include certain expenses paid to a person providing nursing-type services. Can you file state taxes for free For more information, see Nursing Services , later. Can you file state taxes for free Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Can you file state taxes for free For more information, see Qualified long-term care services under Long-Term Care, later. Can you file state taxes for free 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. Can you file state taxes for free This includes amounts paid for meals and lodging. Can you file state taxes for free Also, see Meals and Lodging , later. Can you file state taxes for free 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. Can you file state taxes for free Qualified long-term care services. Can you file state taxes for free   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. Can you file state taxes for free Chronically ill individual. Can you file state taxes for free    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. Can you file state taxes for free 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. Can you file state taxes for free Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Can you file state taxes for free He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Can you file state taxes for free Maintenance and personal care services. Can you file state taxes for free    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). Can you file state taxes for free Qualified long-term care insurance contracts. Can you file state taxes for free   A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. Can you file state taxes for free 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. Can you file state taxes for free   The amount of qualified long-term care premiums you can include is limited. Can you file state taxes for free You can include the following as medical expenses on Schedule A (Form 1040). Can you file state taxes for free Qualified long-term care premiums up to the following amounts. Can you file state taxes for free Age 40 or under – $360. Can you file state taxes for free Age 41 to 50 – $680. Can you file state taxes for free Age 51 to 60 – $1,360. Can you file state taxes for free Age 61 to 70 – $3,640. Can you file state taxes for free Age 71 or over – $4,550. Can you file state taxes for free Unreimbursed expenses for qualified long-term care services. Can you file state taxes for free Note. Can you file state taxes for free The limit on premiums is for each person. Can you file state taxes for free 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. Can you file state taxes for free You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. Can you file state taxes for free You can include the cost of such lodging while away from home if all of the following requirements are met. Can you file state taxes for free The lodging is primarily for, and essential to, medical care. Can you file state taxes for free 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. Can you file state taxes for free The lodging is not lavish or extravagant under the circumstances. Can you file state taxes for free There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Can you file state taxes for free The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. Can you file state taxes for free You can include lodging for a person traveling with the person receiving the medical care. Can you file state taxes for free 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. Can you file state taxes for free (Meals are not included. Can you file state taxes for free ) Nursing home. Can you file state taxes for free   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). Can you file state taxes for free This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. Can you file state taxes for free   Do not include the cost of meals and lodging if the reason for being in the home is personal. Can you file state taxes for free However, you can include in medical expenses the part of the cost that is for medical or nursing care. Can you file state taxes for free Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Can you file state taxes for free 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). Can you file state taxes for free 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. Can you file state taxes for free The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. Can you file state taxes for free Medicare Part A. Can you file state taxes for free   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. Can you file state taxes for free The payroll tax paid for Medicare Part A is not a medical expense. Can you file state taxes for free 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. Can you file state taxes for free In this situation you can include the premiums you paid for Medicare Part A as a medical expense. Can you file state taxes for free Medicare Part B. Can you file state taxes for free   Medicare Part B is a supplemental medical insurance. Can you file state taxes for free Premiums you pay for Medicare Part B are a medical expense. Can you file state taxes for free If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. Can you file state taxes for free 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. Can you file state taxes for free SSA. Can you file state taxes for free gov, to find out your premium. Can you file state taxes for free Medicare Part D. Can you file state taxes for free   Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. Can you file state taxes for free You can include as a medical expense premiums you pay for Medicare Part D. Can you file state taxes for free Prepaid insurance premiums. Can you file state taxes for free   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). Can you file state taxes for free Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. Can you file state taxes for free A prescribed drug is one that requires a prescription by a doctor for its use by an individual. Can you file state taxes for free You can also include amounts you pay for insulin. Can you file state taxes for free Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Can you file state taxes for free Imported medicines and drugs. Can you file state taxes for free   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. Can you file state taxes for free Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. Can you file state taxes for free The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. Can you file state taxes for free 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. Can you file state taxes for free These services can be provided in your home or another care facility. Can you file state taxes for free Generally, only the amount spent for nursing services is a medical expense. Can you file state taxes for free 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. Can you file state taxes for free However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Can you file state taxes for free See Maintenance and personal care services under Qualified long-term care services, earlier. Can you file state taxes for free 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. Can you file state taxes for free See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. Can you file state taxes for free You can also include in medical expenses part of the amount you pay for that attendant's meals. Can you file state taxes for free Divide the food expense among the household members to find the cost of the attendant's food. Can you file state taxes for free Then divide that cost in the same manner as in the preceding paragraph. Can you file state taxes for free If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. Can you file state taxes for free This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. Can you file state taxes for free Employment taxes. Can you file state taxes for free   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. Can you file state taxes for free 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. Can you file state taxes for free For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. Can you file state taxes for free Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Can you file state taxes for free Car expenses. Can you file state taxes for free    You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. Can you file state taxes for free You cannot include depreciation, insurance, general repair, or maintenance expenses. Can you file state taxes for free   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. Can you file state taxes for free   You can also include parking fees and tolls. Can you file state taxes for free You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. Can you file state taxes for free 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. Can you file state taxes for free 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. 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