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File 1040nr Online Free

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File 1040nr Online Free

File 1040nr online free 3. File 1040nr online free   Adjustments to Income Table of Contents Individual Retirement Arrangement (IRA) Contributions and DeductionsContributions to Kay Bailey Hutchison Spousal IRAs. File 1040nr online free Deductible contribution. File 1040nr online free Nondeductible contribution. File 1040nr online free You may be able to subtract amounts from your total income (Form 1040, line 22 or Form 1040A, line 15) or total effectively connected income (Form 1040NR, line 23) to get your adjusted gross income (Form 1040, line 37; Form 1040A, line 21; or Form 1040NR, line 36). File 1040nr online free Some adjustments to income follow. File 1040nr online free Contributions to your individual retirement arrangement (IRA) (Form 1040, line 32; Form 1040A, line 17; or Form 1040NR, line 32), explained later in this publication. File 1040nr online free Certain moving expenses (Form 1040, line 26; or Form 1040NR, line 26) if you changed job locations or started a new job in 2013. File 1040nr online free See Publication 521, Moving Expenses, or see Form 3903, Moving Expenses, and its instructions. File 1040nr online free Some health insurance costs (Form 1040, line 29 or Form 1040NR, line 29) if you were self-employed and had a net profit for the year, or if you received wages in 2013 from an S corporation in which you were a more-than-2% shareholder. File 1040nr online free For more details, see Publication 535, Business Expenses. File 1040nr online free Payments to your self-employed SEP, SIMPLE, or qualified plan (Form 1040, line 28 or Form 1040NR, line 28). File 1040nr online free For more information, including limits on how much you can deduct, see Publication 560, Retirement Plans for Small Business. File 1040nr online free Penalties paid on early withdrawal of savings (Form 1040, line 30 or Form 1040NR, line 30). File 1040nr online free Form 1099-INT, Interest Income, or Form 1099-OID, Original Issue Discount, will show the amount of any penalty you were charged. File 1040nr online free Alimony payments (Form 1040, line 31a). File 1040nr online free For more information, see Publication 504, Divorced or Separated Individuals. File 1040nr online free There are other items you can claim as adjustments to income. File 1040nr online free These adjustments are discussed in your tax return instructions. File 1040nr online free Individual Retirement Arrangement (IRA) Contributions and Deductions This section explains the tax treatment of amounts you pay into traditional IRAs. File 1040nr online free A traditional IRA is any IRA that is not a Roth or SIMPLE IRA. File 1040nr online free Roth and SIMPLE IRAs are defined earlier in the IRA discussion under Retirement Plan Distributions . File 1040nr online free For more detailed information, see Publication 590. File 1040nr online free Contributions. File 1040nr online free   An IRA is a personal savings plan that offers you tax advantages to set aside money for your retirement. File 1040nr online free Two advantages of a traditional IRA are: You may be able to deduct some or all of your contributions to it, depending on your circumstances, and Generally, amounts in your IRA, including earnings and gains, are not taxed until distributed. File 1040nr online free    Although interest earned from your traditional IRA generally is not taxed in the year earned, it is not tax-exempt interest. File 1040nr online free Do not report this interest on your tax return as tax-exempt interest. File 1040nr online free General limit. File 1040nr online free   The most that can be contributed for 2013 to your traditional IRA is the smaller of the following amounts. File 1040nr online free Your taxable compensation for the year, or $5,500 ($6,500 if you were age 50 or older by the end of 2013). File 1040nr online free Contributions to Kay Bailey Hutchison Spousal IRAs. File 1040nr online free   In the case of a married couple filing a joint return for 2013, up to $5,500 ($6,500 for each spouse age 50 or older by the end of 2013) can be contributed to IRAs on behalf of each spouse, even if one spouse has little or no compensation. File 1040nr online free For more information on the general limit and the Kay Bailey Hutchison Spousal IRA limit, see How Much Can Be Contributed? in Publication 590. File 1040nr online free Deductible contribution. File 1040nr online free   Generally, you can deduct the lesser of the contributions to your traditional IRA for the year or the general limit (or Kay Bailey Hutchison Spousal IRA limit, if applicable) just explained. File 1040nr online free However, if you or your spouse was covered by an employer retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. File 1040nr online free Your deduction may be reduced or eliminated, depending on your filing status and the amount of your income. File 1040nr online free For more information, see Limit if Covered by Employer Plan in Publication 590. File 1040nr online free Nondeductible contribution. File 1040nr online free   The difference between your total permitted contributions and your IRA deduction, if any, is your nondeductible contribution. File 1040nr online free You must file Form 8606, Nondeductible IRAs, to report nondeductible contributions even if you do not have to file a tax return for the year. File 1040nr online free    For 2014, the most that can be contributed to your traditional IRA is $5,500 ($6,500 if you are age 50 or older at the end of 2014). 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File 1040nr online free Publication 502 - Main Content Table of Contents What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. File 1040nr online free How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Spouse Dependent Decedent What Medical Expenses Are Includible?Abortion Acupuncture Alcoholism Ambulance Annual Physical Examination Artificial Limb Artificial Teeth Bandages Birth Control Pills Body Scan Braille Books and Magazines Breast Pumps and Supplies Breast Reconstruction Surgery Capital Expenses Car Chiropractor Christian Science Practitioner Contact Lenses Crutches Dental Treatment Diagnostic Devices Disabled Dependent Care Expenses Drug Addiction Drugs Eye Exam Eyeglasses Eye Surgery Fertility Enhancement Founder's Fee Guide Dog or Other Service Animal Health Institute Health Maintenance Organization (HMO) Hearing Aids Home Care Home Improvements Hospital Services Insurance Premiums Intellectually and Developmentally Disabled, Special Home for Laboratory Fees Lactation Expenses Lead-Based Paint Removal Learning Disability Legal Fees Lifetime Care—Advance Payments Lodging Long-Term Care Meals Medical Conferences Medical Information Plan Medicines Nursing Home Nursing Services Operations Optometrist Organ Donors Osteopath Oxygen Physical Examination Pregnancy Test Kit Prosthesis Psychiatric Care Psychoanalysis Psychologist Special Education Sterilization Stop-Smoking Programs Surgery Telephone Television Therapy Transplants Transportation Trips Tuition Vasectomy Vision Correction Surgery Weight-Loss Program Wheelchair Wig X-ray What Expenses Are Not Includible?Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Controlled Substances Cosmetic Surgery Dancing Lessons Diaper Service Electrolysis or Hair Removal Flexible Spending Account Funeral Expenses Future Medical Care Hair Transplant Health Club Dues Health Coverage Tax Credit Health Savings Accounts Household Help Illegal Operations and Treatments Insurance Premiums Maternity Clothes Medical Savings Account (MSA) Medicines and Drugs From Other Countries Nonprescription Drugs and Medicines Nutritional Supplements Personal Use Items Swimming Lessons Teeth Whitening Veterinary Fees Weight-Loss Program How Do You Treat Reimbursements?Insurance Reimbursement How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Sale of Medical Equipment or Property Damages for Personal Injuries Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons COBRA Premium Assistance Health Coverage Tax CreditWho Can Take This Credit? Qualifying Family Member Qualified Health Insurance Nonqualified Health Insurance Eligible Coverage Month How To Take the Credit How To Get Tax HelpLow Income Taxpayer Clinics What Are Medical Expenses? Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. File 1040nr online free These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. File 1040nr online free They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. File 1040nr online free Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. File 1040nr online free They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. File 1040nr online free 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. File 1040nr online free Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. File 1040nr online free 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. File 1040nr online free (But see Decedent under Whose Medical Expenses Can You Include, for an exception. File 1040nr online free ) If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. File 1040nr online 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. File 1040nr online free 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. File 1040nr online free If you did not claim a medical or dental expense that would have been deductible in an earlier year, you can file Form 1040X, Amended U. File 1040nr online free S. File 1040nr online free Individual Income Tax Return, for the year in which you overlooked the expense. File 1040nr online free Do not claim the expense on this year's return. File 1040nr online free Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. File 1040nr online free You cannot include medical expenses that were paid by insurance companies or other sources. File 1040nr online free This is true whether the payments were made directly to you, to the patient, or to the provider of the medical services. File 1040nr online free Separate returns. File 1040nr online free   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. File 1040nr online free 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. File 1040nr online free Community property states. File 1040nr online free   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. File 1040nr online free Generally, each of you should include half the expenses. File 1040nr online free If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. File 1040nr online free If you live in a community property state and are not filing a joint return, see Publication 555, Community Property. File 1040nr online free 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. File 1040nr online free But if either you or your spouse was born before January 2, 1949, you can deduct the amount of your medical and dental expenses that is more than 7. File 1040nr online free 5% of your AGI. File 1040nr online free Example. File 1040nr online free You are unmarried and were born after January 2, 1949, and your AGI is $40,000, 10% of which is $4,000. File 1040nr online free You paid medical expenses of $2,500. File 1040nr online free You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. File 1040nr online free 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. File 1040nr online free There are different rules for decedents and for individuals who are the subject of multiple support agreements. File 1040nr online free See Support claimed under a multiple support agreement , later under Qualifying Relative. File 1040nr online free Spouse You can include medical expenses you paid for your spouse. File 1040nr online free 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. File 1040nr online free Example 1. File 1040nr online free Mary received medical treatment before she married Bill. File 1040nr online free Bill paid for the treatment after they married. File 1040nr online free Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. File 1040nr online free If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. File 1040nr online free Mary would include the amounts she paid during the year in her separate return. File 1040nr online free If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. File 1040nr online free Example 2. File 1040nr online free This year, John paid medical expenses for his wife Louise, who died last year. File 1040nr online free John married Belle this year and they file a joint return. File 1040nr online free 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. File 1040nr online free Dependent You can include medical expenses you paid for your dependent. File 1040nr online free 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. File 1040nr online free A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. File 1040nr online free The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. File 1040nr online free S. File 1040nr online free citizen or national or a resident of the United States, Canada, or Mexico. File 1040nr online free If your qualifying child was adopted, see Exception for adopted child , later. File 1040nr online free 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. File 1040nr online free Exception for adopted child. File 1040nr online free   If you are a U. File 1040nr online free S. File 1040nr online free citizen or national and your adopted child lived with you as a member of your household for 2013, that child does not have to be a U. File 1040nr online free S. File 1040nr online free citizen or national, or a resident of the United States, Canada, or Mexico. File 1040nr online free Qualifying Child A qualifying child is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a full-time student, and younger than you (or your spouse, if filing jointly), or Any age and permanently and totally disabled, Lived with you for more than half of 2013, Did not provide over half of his or her own support for 2013, and Did not file a joint return, other than to claim a refund. File 1040nr online free Adopted child. File 1040nr online free   A legally adopted child is treated as your own child. File 1040nr online free This child includes a child lawfully placed with you for legal adoption. File 1040nr online free   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. File 1040nr online free   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. File 1040nr online free   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. File 1040nr online free    You may be able to take a credit for other expenses related to an adoption. File 1040nr online free See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. File 1040nr online free Child of divorced or separated parents. File 1040nr online free   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. File 1040nr online free 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. File 1040nr online free This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). File 1040nr online free Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, or foster child, or a descendant of any of them (for example, your grandchild), Brother, sister, half brother, half sister, or a son or daughter of any of them, Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle), Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law, Who was not a qualifying child (see Qualifying Child, earlier) of any taxpayer for 2013, and For whom you provided over half of the support in 2013. File 1040nr online free But see Child of divorced or separated parents , earlier, Support claimed under a multiple support agreement, next, and Kidnapped child under Qualifying Relative in Publication 501. File 1040nr online free Support claimed under a multiple support agreement. File 1040nr online free   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. File 1040nr online free 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. File 1040nr online free   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. File 1040nr online free However, you can include the entire unreimbursed amount you paid for medical expenses. File 1040nr online free Example. File 1040nr online free You and your three brothers each provide one-fourth of your mother's total support. File 1040nr online free Under a multiple support agreement, you treat your mother as your dependent. File 1040nr online free You paid all of her medical expenses. File 1040nr online free Your brothers repaid you for three-fourths of these expenses. File 1040nr online free In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. File 1040nr online free Your brothers cannot include any part of the expenses. File 1040nr online free 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. File 1040nr online free 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. File 1040nr online free This includes expenses for the decedent's spouse and dependents as well as for the decedent. File 1040nr online free 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. File 1040nr online free The expenses must be paid within the 1-year period beginning with the day after the date of death. File 1040nr online free 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. File 1040nr online free 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. File 1040nr online free What if the decedent's return had been filed and the medical expenses were not included?   Form 1040X can be filed for the year or years the expenses are treated as paid, unless the period for filing an amended return for that year has passed. File 1040nr online free Generally, an amended return must be filed within 3 years of the date the original return was filed, or within 2 years from the time the tax was paid, whichever date is later. File 1040nr online free Example. File 1040nr online free John properly filed his 2012 income tax return. File 1040nr online free He died in 2013 with unpaid medical expenses of $1,500 from 2012 and $1,800 in 2013. File 1040nr online free If the expenses are paid within the 1-year period, his survivor or personal representative can file an amended return for 2012 claiming a deduction based on the $1,500 medical expenses. File 1040nr online free The $1,800 of medical expenses from 2013 can be included on the decedent's final return for 2013. File 1040nr online free 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. File 1040nr online free 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. File 1040nr online free What Medical Expenses Are Includible? Following is a list of items that you can include in figuring your medical expense deduction. File 1040nr online free The items are listed in alphabetical order. File 1040nr online free This list does not include all possible medical expenses. File 1040nr online free To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. File 1040nr online free Abortion You can include in medical expenses the amount you pay for a legal abortion. File 1040nr online free Acupuncture You can include in medical expenses the amount you pay for acupuncture. File 1040nr online free Alcoholism You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for alcohol addiction. File 1040nr online free This includes meals and lodging provided by the center during treatment. File 1040nr online free You can also include in medical expenses amounts you pay for transportation to and from Alcoholics Anonymous meetings in your community if the attendance is pursuant to medical advice that membership in Alcoholics Anonymous is necessary for the treatment of a disease involving the excessive use of alcoholic liquors. File 1040nr online free Ambulance You can include in medical expenses amounts you pay for ambulance service. File 1040nr online free Annual Physical Examination See Physical Examination , later. File 1040nr online free Artificial Limb You can include in medical expenses the amount you pay for an artificial limb. File 1040nr online free Artificial Teeth You can include in medical expenses the amount you pay for artificial teeth. File 1040nr online free Bandages You can include in medical expenses the cost of medical supplies such as bandages. File 1040nr online free Birth Control Pills You can include in medical expenses the amount you pay for birth control pills prescribed by a doctor. File 1040nr online free Body Scan You can include in medical expenses the cost of an electronic body scan. File 1040nr online free Braille Books and Magazines You can include in medical expenses the part of the cost of Braille books and magazines for use by a visually impaired person that is more than the cost of regular printed editions. File 1040nr online free Breast Pumps and Supplies You can include in medical expenses the cost of breast pumps and supplies that assist lactation. File 1040nr online free Breast Reconstruction Surgery You can include in medical expenses the amounts you pay for breast reconstruction surgery, as well as breast prosthesis, following a mastectomy for cancer. File 1040nr online free See Cosmetic Surgery , later. File 1040nr online free Capital Expenses You can include in medical expenses amounts you pay for special equipment installed in a home, or for improvements, if their main purpose is medical care for you, your spouse, or your dependent. File 1040nr online free The cost of permanent improvements that increase the value of your property may be partly included as a medical expense. File 1040nr online free The cost of the improvement is reduced by the increase in the value of your property. File 1040nr online free The difference is a medical expense. File 1040nr online free If the value of your property is not increased by the improvement, the entire cost is included as a medical expense. File 1040nr online free Certain improvements made to accommodate a home to your disabled condition, or that of your spouse or your dependents who live with you, do not usually increase the value of the home and the cost can be included in full as medical expenses. File 1040nr online free These improvements include, but are not limited to, the following items. File 1040nr online free Constructing entrance or exit ramps for your home. File 1040nr online free Widening doorways at entrances or exits to your home. File 1040nr online free Widening or otherwise modifying hallways and interior doorways. File 1040nr online free Installing railings, support bars, or other modifications to bathrooms. File 1040nr online free Lowering or modifying kitchen cabinets and equipment. File 1040nr online free Moving or modifying electrical outlets and fixtures. File 1040nr online free Installing porch lifts and other forms of lifts (but elevators generally add value to the house). File 1040nr online free Modifying fire alarms, smoke detectors, and other warning systems. File 1040nr online free Modifying stairways. File 1040nr online free Adding handrails or grab bars anywhere (whether or not in bathrooms). File 1040nr online free Modifying hardware on doors. File 1040nr online free Modifying areas in front of entrance and exit doorways. File 1040nr online free Grading the ground to provide access to the residence. File 1040nr online free Only reasonable costs to accommodate a home to a disabled condition are considered medical care. File 1040nr online free Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. File 1040nr online free Capital expense worksheet. File 1040nr online free   Use Worksheet A to figure the amount of your capital expense to include in your medical expenses. File 1040nr online free Worksheet A. File 1040nr online free Capital Expense Worksheet Instructions: Use this worksheet to figure the amount, if any, of your medical expenses due to a home improvement. File 1040nr online free 1. File 1040nr online free Enter the amount you paid for the home improvement 1. File 1040nr online free   2. File 1040nr online free Enter the value of your home immediately after the improvement 2. File 1040nr online free       3. File 1040nr online free Enter the value of your home immediately before the improvement 3. File 1040nr online free       4. File 1040nr online free Subtract line 3 from line 2. File 1040nr online free This is the increase in the value of your home due to the improvement 4. File 1040nr online free     • If line 4 is more than or equal to line 1, you have no medical expenses due to the home improvement; stop here. File 1040nr online free       • If line 4 is less than line 1, go to line 5. File 1040nr online free     5. File 1040nr online free Subtract line 4 from line 1. File 1040nr online free These are your medical expenses due to the home improvement 5. File 1040nr online free   Operation and upkeep. File 1040nr online free   Amounts you pay for operation and upkeep of a capital asset qualify as medical expenses, as long as the main reason for them is medical care. File 1040nr online free This rule applies even if none or only part of the original cost of the capital asset qualified as a medical care expense. File 1040nr online free Improvements to property rented by a person with a disability. File 1040nr online free   Amounts paid to buy and install special plumbing fixtures for a person with a disability, mainly for medical reasons, in a rented house are medical expenses. File 1040nr online free Example. File 1040nr online free John has arthritis and a heart condition. File 1040nr online free He cannot climb stairs or get into a bathtub. File 1040nr online free On his doctor's advice, he installs a bathroom with a shower stall on the first floor of his two-story rented house. File 1040nr online free The landlord did not pay any of the cost of buying and installing the special plumbing and did not lower the rent. File 1040nr online free John can include in medical expenses the entire amount he paid. File 1040nr online free Car You can include in medical expenses the cost of special hand controls and other special equipment installed in a car for the use of a person with a disability. File 1040nr online free Special design. File 1040nr online free   You can include in medical expenses the difference between the cost of a regular car and a car specially designed to hold a wheelchair. File 1040nr online free Cost of operation. File 1040nr online free   The includible costs of using a car for medical reasons are explained under Transportation , later. File 1040nr online free Chiropractor You can include in medical expenses fees you pay to a chiropractor for medical care. File 1040nr online free Christian Science Practitioner You can include in medical expenses fees you pay to Christian Science practitioners for medical care. File 1040nr online free Contact Lenses You can include in medical expenses amounts you pay for contact lenses needed for medical reasons. File 1040nr online free You can also include the cost of equipment and materials required for using contact lenses, such as saline solution and enzyme cleaner. File 1040nr online free See Eyeglasses and Eye Surgery , later. File 1040nr online free Crutches You can include in medical expenses the amount you pay to buy or rent crutches. File 1040nr online free Dental Treatment You can include in medical expenses the amounts you pay for the prevention and alleviation of dental disease. File 1040nr online free Preventive treatment includes the services of a dental hygienist or dentist for such procedures as teeth cleaning, the application of sealants, and fluoride treatments to prevent tooth decay. File 1040nr online free Treatment to alleviate dental disease include services of a dentist for procedures such as X-rays, fillings, braces, extractions, dentures, and other dental ailments. File 1040nr online free But see Teeth Whitening under What Expenses Are Not Includible, later. File 1040nr online free Diagnostic Devices You can include in medical expenses the cost of devices used in diagnosing and treating illness and disease. File 1040nr online free Example. File 1040nr online free You have diabetes and use a blood sugar test kit to monitor your blood sugar level. File 1040nr online free You can include the cost of the blood sugar test kit in your medical expenses. File 1040nr online free 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. File 1040nr online free (See Publication 503, Child and Dependent Care Expenses. File 1040nr online free ) 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. File 1040nr online free Drug Addiction You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for drug addiction. File 1040nr online free This includes meals and lodging at the center during treatment. File 1040nr online free Drugs See Medicines , later. File 1040nr online free Eye Exam You can include in medical expenses the amount you pay for eye examinations. File 1040nr online free Eyeglasses You can include in medical expenses amounts you pay for eyeglasses and contact lenses needed for medical reasons. File 1040nr online free See Contact Lenses , earlier, for more information. File 1040nr online free Eye Surgery You can include in medical expenses the amount you pay for eye surgery to treat defective vision, such as laser eye surgery or radial keratotomy. File 1040nr online free Fertility Enhancement You can include in medical expenses the cost of the following procedures to overcome an inability to have children. File 1040nr online free Procedures such as in vitro fertilization (including temporary storage of eggs or sperm). File 1040nr online free Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children. File 1040nr online free Founder's Fee See Lifetime Care—Advance Payments , later. File 1040nr online free Guide Dog or Other Service Animal You can include in medical expenses the costs of buying, training, and maintaining a guide dog or other service animal to assist a visually impaired or hearing disabled person, or a person with other physical disabilities. File 1040nr online free In general, this includes any costs, such as food, grooming, and veterinary care, incurred in maintaining the health and vitality of the service animal so that it may perform its duties. File 1040nr online free Health Institute You can include in medical expenses fees you pay for treatment at a health institute only if the treatment is prescribed by a physician and the physician issues a statement that the treatment is necessary to alleviate a physical or mental defect or illness of the individual receiving the treatment. File 1040nr online free Health Maintenance Organization (HMO) You can include in medical expenses amounts you pay to entitle you, your spouse, or a dependent to receive medical care from an HMO. File 1040nr online free These amounts are treated as medical insurance premiums. File 1040nr online free See Insurance Premiums , later. File 1040nr online free Hearing Aids You can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it. File 1040nr online free Home Care See Nursing Services , later. File 1040nr online free Home Improvements See Capital Expenses , earlier. File 1040nr online 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. File 1040nr online free This includes amounts paid for meals and lodging. File 1040nr online free Also see Lodging , later. File 1040nr online free Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. File 1040nr online free 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). File 1040nr online free See Qualified Long-Term Care Insurance Contracts under Long-Term Care, later. File 1040nr online 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. File 1040nr online free The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. File 1040nr online free Health coverage tax credit. File 1040nr online free   If, during 2013, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient, you must complete Form 8885 before completing Schedule A. File 1040nr online free When figuring the amount of insurance premiums you can deduct on Schedule A, do not include: Any amounts you included on Form 8885, Any qualified health insurance premiums you paid to “U. File 1040nr online free S. File 1040nr online free Treasury–HCTC,” or Any health coverage tax credit advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. File 1040nr online free Employer-Sponsored Health Insurance Plan Do not include in your medical and dental expenses any insurance premiums paid by an employer-sponsored health insurance plan unless the premiums are included on your Form W-2, Wage and Tax Statement. File 1040nr online free Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included on your Form W-2. File 1040nr online free Example. File 1040nr online free You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. File 1040nr online free Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. File 1040nr online free 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. File 1040nr online free Long-term care services. File 1040nr online free   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. File 1040nr online free This amount will be reported as wages on your Form W-2. File 1040nr online free Retired public safety officers. File 1040nr online free   If you are a retired public safety officer, do not include as medical expenses any health or long-term care insurance premiums that you elected to have paid with tax-free distributions from a retirement plan. File 1040nr online free This applies only to distributions that would otherwise be included in income. File 1040nr online free Health reimbursement arrangement (HRA). File 1040nr online free   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. File 1040nr online free This is because an HRA is funded solely by the employer. File 1040nr online free Medicare A If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. File 1040nr online free The payroll tax paid for Medicare A is not a medical expense. File 1040nr online free 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. File 1040nr online free In this situation you can include the premiums you paid for Medicare A as a medical expense. File 1040nr online free Medicare B Medicare B is a supplemental medical insurance. File 1040nr online free Premiums you pay for Medicare B are a medical expense. File 1040nr online free Check the information you received from the Social Security Administration to find out your premium. File 1040nr online free Medicare D Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. File 1040nr online free You can include as a medical expense premiums you pay for Medicare D. File 1040nr online free Prepaid Insurance Premiums Premiums you pay before you are age 65 for insurance for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). File 1040nr online free Unused Sick Leave Used To Pay Premiums You must include in gross income cash payments you receive at the time of retirement for unused sick leave. File 1040nr online free 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. File 1040nr online free You can include this cost of continuing participation in the health plan as a medical expense. File 1040nr online free 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. File 1040nr online free You cannot include this cost of continuing participation in that health plan as a medical expense. File 1040nr online free Insurance Premiums You Cannot Include You cannot include premiums you pay for: Life insurance policies, Policies providing payment for loss of earnings, Policies for loss of life, limb, sight, etc. File 1040nr online free , Policies that pay you a guaranteed amount each week for a stated number of weeks if you are hospitalized for sickness or injury, The part of your car insurance that provides medical insurance coverage for all persons injured in or by your car because the part of the premium providing insurance for you, your spouse, and your dependents is not stated separately from the part of the premium providing insurance for medical care for others, or Health or long-term care insurance if you elected to pay these premiums with tax-free distributions from a retirement plan made directly to the insurance provider and these distributions would otherwise have been included in income. File 1040nr online free Taxes imposed by any governmental unit, such as Medicare taxes, are not insurance premiums. File 1040nr online free Coverage for nondependents. File 1040nr online free   Generally, you cannot deduct any additional premium you pay as the result of including on your policy someone who is not your spouse or dependent, even if that person is your child under age 27. File 1040nr online free However, you can deduct the additional premium if that person is: Your child whom you do not claim as a dependent because of the rules for children of divorced or separated parents, Any person you could have claimed as a dependent on your return except that person received $3,900 or more of gross income or filed a joint return, or Any person you could have claimed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else's 2013 return. File 1040nr online free  Also, if you had family coverage when you added this individual to your policy and your premiums did not increase, you can enter on Schedule A (Form 1040) the full amount of your medical and dental insurance premiums. File 1040nr online free Intellectually and Developmentally Disabled, Special Home for You can include in medical expenses the cost of keeping a person who is intellectually and developmentally disabled in a special home, not the home of a relative, on the recommendation of a psychiatrist to help the person adjust from life in a mental hospital to community living. File 1040nr online free Laboratory Fees You can include in medical expenses the amounts you pay for laboratory fees that are part of medical care. File 1040nr online free Lactation Expenses See Breast Pumps and Supplies , earlier. File 1040nr online free Lead-Based Paint Removal You can include in medical expenses the cost of removing lead-based paints from surfaces in your home to prevent a child who has or had lead poisoning from eating the paint. File 1040nr online free These surfaces must be in poor repair (peeling or cracking) or within the child's reach. File 1040nr online free The cost of repainting the scraped area is not a medical expense. File 1040nr online free If, instead of removing the paint, you cover the area with wallboard or paneling, treat these items as capital expenses. File 1040nr online free See Capital Expenses , earlier. File 1040nr online free Do not include the cost of painting the wallboard as a medical expense. File 1040nr online free Learning Disability See Special Education , later. File 1040nr online free Legal Fees You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. File 1040nr online free However, you cannot include in medical expenses fees for the management of a guardianship estate, fees for conducting the affairs of the person being treated, or other fees that are not necessary for medical care. File 1040nr online free Lifetime Care—Advance Payments You can include in medical expenses a part of a life-care fee or “founder's fee” you pay either monthly or as a lump sum under an agreement with a retirement home. File 1040nr online free The part of the payment you include is the amount properly allocable to medical care. File 1040nr online free The agreement must require that you pay a specific fee as a condition for the home's promise to provide lifetime care that includes medical care. File 1040nr online free You can use a statement from the retirement home to prove the amount properly allocable to medical care. File 1040nr online free The statement must be based either on the home's prior experience or on information from a comparable home. File 1040nr online free Dependents with disabilities. File 1040nr online free   You can include in medical expenses advance payments to a private institution for lifetime care, treatment, and training of your physically or mentally impaired child upon your death or when you become unable to provide care. File 1040nr online free The payments must be a condition for the institution's future acceptance of your child and must not be refundable. File 1040nr online free Payments for future medical care. File 1040nr online free   Generally, you cannot include in medical expenses current payments for medical care (including medical insurance) to be provided substantially beyond the end of the year. File 1040nr online free This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care of the type described earlier. File 1040nr online free Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if a principal reason for being there is to receive medical care. File 1040nr online free See Nursing Home , later. File 1040nr online free You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. File 1040nr online free You can include the cost of such lodging while away from home if all of the following requirements are met. File 1040nr online free The lodging is primarily for and essential to medical care. File 1040nr online 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. File 1040nr online free The lodging is not lavish or extravagant under the circumstances. File 1040nr online free There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. File 1040nr online free The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. File 1040nr online free You can include lodging for a person traveling with the person receiving the medical care. File 1040nr online 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. File 1040nr online free Meals are not included. File 1040nr online free Do not include the cost of lodging while away from home for medical treatment if that treatment is not received from a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital or if that lodging is not primarily for or essential to the medical care received. File 1040nr online 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. File 1040nr online free Qualified Long-Term Care Services Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided pursuant to a plan of care prescribed by a licensed health care practitioner. File 1040nr online free Chronically ill individual. File 1040nr online 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. File 1040nr online 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. File 1040nr online free Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. File 1040nr online free He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. File 1040nr online free Maintenance and personal care services. File 1040nr online 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). File 1040nr online free Qualified Long-Term Care Insurance Contracts A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. File 1040nr online 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. File 1040nr online free The amount of qualified long-term care premiums you can include is limited. File 1040nr online free You can include the following as medical expenses on Schedule A (Form 1040). File 1040nr online free Qualified long-term care premiums up to the following amounts. File 1040nr online free Age 40 or under – $360. File 1040nr online free Age 41 to 50 – $680. File 1040nr online free Age 51 to 60 – $1,360. File 1040nr online free Age 61 to 70 – $3,640. File 1040nr online free Age 71 or over – $4,550. File 1040nr online free Unreimbursed expenses for qualified long-term care services. File 1040nr online free Note. File 1040nr online free The limit on premiums is for each person. File 1040nr online free Also, if you are an eligible retired public safety officer, you cannot include premiums for long-term care insurance if you elected to pay these premiums with tax-free distributions from a qualified retirement plan made directly to the insurance provider and these distributions would otherwise have been included in your income. File 1040nr online free Meals You can include in medical expenses the cost of meals at a hospital or similar institution if a principal reason for being there is to get medical care. File 1040nr online free You cannot include in medical expenses the cost of meals that are not part of inpatient care. File 1040nr online free Also see Weight-Loss Program and Nutritional Supplements , later. File 1040nr online free Medical Conferences You can include in medical expenses amounts paid for admission and transportation to a medical conference if the medical conference concerns the chronic illness of yourself, your spouse, or your dependent. File 1040nr online free The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent. File 1040nr online free The majority of the time spent at the conference must be spent attending sessions on medical information. File 1040nr online free The cost of meals and lodging while attending the conference is not deductible as a medical expense. File 1040nr online free Medical Information Plan You can include in medical expenses amounts paid to a plan that keeps medical information in a computer data bank and retrieves and furnishes the information upon request to an attending physician. File 1040nr online free Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. File 1040nr online free A prescribed drug is one that requires a prescription by a doctor for its use by an individual. File 1040nr online free You can also include amounts you pay for insulin. File 1040nr online free Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. File 1040nr online free Imported medicines and drugs. File 1040nr online free   If you imported medicines or drugs from other countries, see Medicines and Drugs From Other Countries , under What Expenses Are Not Includible, later. File 1040nr online free Nursing Home You can include in medical expenses the cost of medical care in a nursing home, home for the aged, or similar institution, for yourself, your spouse, or your dependents. File 1040nr online free This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. File 1040nr online free Do not include the cost of meals and lodging if the reason for being in the home is personal. File 1040nr online free You can, however, include in medical expenses the part of the cost that is for medical or nursing care. File 1040nr online free Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. File 1040nr online free The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. File 1040nr online 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. File 1040nr online free These services can be provided in your home or another care facility. File 1040nr online free Generally, only the amount spent for nursing services is a medical expense. File 1040nr online 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. File 1040nr online free For example, because of your medical condition you pay a visiting nurse $300 per week for medical and household services. File 1040nr online free She spends 10% of her time doing household services such as washing dishes and laundry. File 1040nr online free You can include only $270 per week as medical expenses. File 1040nr online free The $30 (10% × $300) allocated to household services cannot be included. File 1040nr online free However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. File 1040nr online free See Maintenance and personal care services under Long-Term Care, earlier. File 1040nr online 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. File 1040nr online free See Publication 503. File 1040nr online free You can also include in medical expenses part of the amount you pay for that attendant's meals. File 1040nr online free Divide the food expense among the household members to find the cost of the attendant's food. File 1040nr online free Then divide that cost in the same manner as in the preceding paragraph. File 1040nr online 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. File 1040nr online free This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. File 1040nr online free Employment taxes. File 1040nr online free   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for an attendant who provides medical care. File 1040nr online 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. File 1040nr online free For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. File 1040nr online free Operations You can include in medical expenses amounts you pay for legal operations that are not for unnecessary cosmetic surgery. File 1040nr online free See Cosmetic Surgery under What Expenses Are Not Includible, later. File 1040nr online free Optometrist See Eyeglasses , earlier. File 1040nr online free Organ Donors See Transplants , later. File 1040nr online free Osteopath You can include in medical expenses amounts you pay to an osteopath for medical care. File 1040nr online free Oxygen You can include in medical expenses amounts you pay for oxygen and oxygen equipment to relieve breathing problems caused by a medical condition. File 1040nr online free Physical Examination You can include in medical expenses the amount you pay for an annual physical examination and diagnostic tests by a physician. File 1040nr online free You do not have to be ill at the time of the examination. File 1040nr online free Pregnancy Test Kit You can include in medical expenses the amount you pay to purchase a pregnancy test kit to determine if you are pregnant. File 1040nr online free Prosthesis See Artificial Limb and Breast Reconstruction Surgery , earlier. File 1040nr online free Psychiatric Care You can include in medical expenses amounts you pay for psychiatric care. File 1040nr online free This includes the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care. File 1040nr online free See Psychoanalysis, next, and Transportation , later. File 1040nr online free Psychoanalysis You can include in medical expenses payments for psychoanalysis. File 1040nr online free However, you cannot include payments for psychoanalysis that is part of required training to be a psychoanalyst. File 1040nr online free Psychologist You can include in medical expenses amounts you pay to a psychologist for medical care. File 1040nr online free Special Education You can include in medical expenses fees you pay on a doctor's recommendation for a child's tutoring by a teacher who is specially trained and qualified to work with children who have learning disabilities caused by mental or physical impairments, including nervous system disorders. File 1040nr online free You can include in medical expenses the cost (tuition, meals, and lodging) of attending a school that furnishes special education to help a child to overcome learning disabilities. File 1040nr online free A doctor must recommend that the child attend the school. File 1040nr online free Overcoming the learning disabilities must be a principal reason for attending the school, and any ordinary education received must be incidental to the special education provided. File 1040nr online free Special education includes: Teaching Braille to a visually impaired person, Teaching lip reading to a hearing disabled person, or Giving remedial language training to correct a condition caused by a birth defect. File 1040nr online free Sterilization You can include in medical expenses the cost of a legal sterilization (a legally performed operation to make a person unable to have children). File 1040nr online free Also see Vasectomy , later. File 1040nr online free Stop-Smoking Programs You can include in medical expenses amounts you pay for a program to stop smoking. File 1040nr online free However, you cannot include in medical expenses amounts you pay for drugs that do not require a prescription, such as nicotine gum or patches, that are designed to help stop smoking. File 1040nr online free Surgery See Operations , earlier. File 1040nr online free Telephone You can include in medical expenses the cost of special telephone equipment that lets a person who is deaf, hard of hearing or has a speech disability communicate over a regular telephone. File 1040nr online free This includes teletypewriter (TTY) and telecommunications device for the deaf (TDD) equipment. File 1040nr online free You can also include the cost of repairing the equipment. File 1040nr online free Television You can include in medical expenses the cost of equipment that displays the audio part of television programs as subtitles for persons with a hearing disability. File 1040nr online free This may be the cost of an adapter that attaches to a regular set. File 1040nr online free It also may be the part of the cost of a specially equipped television that exceeds the cost of the same model regular television set. File 1040nr online free Therapy You can include in medical expenses amounts you pay for therapy received as medical treatment. File 1040nr online free Transplants You can include in medical expenses amounts paid for medical care you receive because you are a donor or a possible donor of a kidney or other organ. File 1040nr online free This includes transportation. File 1040nr online free You can include any expenses you pay for the medical care of a donor in connection with the donating of an organ. File 1040nr online free This includes transportation. File 1040nr online free Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. File 1040nr online free 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. File 1040nr online free Car expenses. File 1040nr online free   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. File 1040nr online free You cannot include depreciation, insurance, general repair, or maintenance expenses. File 1040nr online 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. File 1040nr online free    You can also include parking fees and tolls. File 1040nr online free You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate. File 1040nr online free Example. File 1040nr online free In 2013, Bill Jones drove 2,800 miles for medical reasons. File 1040nr online free He spent $500 for gas, $30 for oil, and $100 for tolls and parking. File 1040nr online free He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. File 1040nr online free He figures the actual expenses first. File 1040nr online free He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. File 1040nr online free He then figures the standard mileage amount. File 1040nr online free He multiplies 2,800 miles by 24 cents a mile for a total of $672. File 1040nr online free He then adds the $100 tolls and parking for a total of $772. File 1040nr online free 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. File 1040nr online free Transportation expenses you cannot include. File 1040nr online free    You cannot include in medical expenses the cost of transportation in the following situations. File 1040nr online free Going to and from work, even if your condition requires an unusual means of transportation. File 1040nr online free Travel for purely personal reasons to another city for an operation or other medical care. File 1040nr online free Travel that is merely for the general improvement of one's health. File 1040nr online free The costs of operating a specially equipped car for other than medical reasons. File 1040nr online free Trips You can include in medical expenses amounts you pay for transportation to another city if the trip is primarily for, and essential to, receiving medical services. File 1040nr online free You may be able to include up to $50 for each night for each person. File 1040nr online free You can include lodging for a person traveling with the person receiving the medical care. File 1040nr online 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. File 1040nr online free Meals are not included. File 1040nr online free See Lodging , earlier. File 1040nr online free You cannot include in medical expenses a trip or vacation taken merely for a change in environment, improvement of morale, or general improvement of health, even if the trip is made on the advice of a doctor. File 1040nr online free However, see Medical Conferences , earlier. File 1040nr online free Tuition Under special circumstances, you can include charges for tuition in medical expenses. File 1040nr online free See Special Education , earlier. File 1040nr online free You can include charges for a health plan included in a lump-sum tuition fee if the charges are separately stated or can easily be obtained from the school. File 1040nr online free Vasectomy You can include in medical expenses the amount you pay for a vasectomy. File 1040nr online free Vision Correction Surgery See Eye Surgery , earlier. File 1040nr online free Weight-Loss Program You can include in medical expenses amounts you pay to lose weight if it is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). File 1040nr online free This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings. File 1040nr online free You cannot include membership dues in a gym, health club, or spa as medical expenses, but you can include separate fees charged there for weight loss activities. File 1040nr online free You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs. File 1040nr online free You can include the cost of special food in medical expenses only if: The food does not satisfy normal nutritional needs, The food alleviates or treats an illness, and The need for the food is substantiated by a physician. File 1040nr online free The amount you can include in medical expenses is limited to the amount by which the cost of the special food exceeds the cost of a normal diet. File 1040nr online free See also Weight-Loss Program under What Expenses Are Not Includible, later. File 1040nr online free Wheelchair You can include in medical expenses amounts you pay for a wheelchair used mainly for the relief of sickness or disability, and not just to provide transportation to and from work. File 1040nr online free The cost of operating and maintaining the wheelchair is also a medical expense. File 1040nr online free Wig You can include in medical expenses the cost of a wig purchased upon the advice of a physician for the mental health of a patient who has lost all of his or her hair from disease. File 1040nr online free X-ray You can include in medical expenses amounts you pay for X-rays for medical reasons. File 1040nr online free What Expenses Are Not Includible? Following is a list of some items that you cannot include in figuring your medical expense deduction. File 1040nr online free The items are listed in alphabetical order. File 1040nr online free Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby You cannot include in medical expenses amounts you pay for the care of children, even if the expenses enable you, your spouse, or your dependent to get medical or dental treatment. File 1040nr online free Also, any expense allowed as a childcare credit cannot be treated as an expense paid for medical care. File 1040nr online free Controlled Substances You cannot include in medical expenses amounts you pay for controlled substances (such as marijuana, laetrile, etc. File 1040nr online free ), even if such substances are legalized by state law. File 1040nr online free Such substances are not legal under federal law and cannot be included in medical expenses. File 1040nr online free Cosmetic Surgery Generally, you cannot include in medical expenses the amount you pay for unnecessary cosmetic surgery. File 1040nr online free This includes any procedure that is directed at improving the patient's appearance and does not meaningfully promote the proper function of the body or prevent or treat illness or disease. File 1040nr online free You generally cannot include in medical expenses the amount you pay for procedures such as face lifts, hair transplants, hair removal (electrolysis), and liposuction. File 1040nr online free You can include in medical expenses the amount you pay for cosmetic surgery if it is necessary to improve a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease. File 1040nr online free Example. File 1040nr online free An individual undergoes surgery that removes a breast as part of treatment for cancer. File 1040nr online free She pays a surgeon to reconstruct the breast. File 1040nr online free The surgery to reconstruct the breast corrects a deformity directly related to the disease. File 1040nr online free The cost of the surgery is includible in her medical expenses. File 1040nr online free Dancing Lessons You cannot include in medical expenses the cost of dancing lessons, swimming lessons, etc. File 1040nr online free , even if they are recommended by a doctor, if they are only for the improvement of general health. File 1040nr online free Diaper Service You cannot include in medical expenses the amount you pay for diapers or diaper services, unless they are needed to relieve the effects of a particular disease. File 1040nr online free Electrolysis or Hair Removal See Cosmetic Surgery , earlier. File 1040nr online free Flexible Spending Account You cannot include in medical expenses amounts for which you are fully reimbursed by your flexible spending account if you contribute a part of your income on a pre-tax basis to pay for the qualified benefit. File 1040nr online free Funeral Expenses You cannot include in medical expenses amounts you pay for funerals. File 1040nr online free Future Medical Care Generally, you cannot include in medical expenses current payments for medical care (including medical insurance) to be provided substantially beyond the end of the year. File 1040nr online free This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care or long-term care of the type described at Lifetime Care—Advance Payments or Long-Term Care, earlier under What Medical Expenses Are Includible. File 1040nr online free Hair Transplant See Cosmetic Surgery , earlier. File 1040nr online free Health Club Dues You cannot include in medical expenses health club dues or amounts paid to improve one's general health or to relieve physical or mental discomfort not related to a particular medical condition. File 1040nr online free You cannot include in medical expenses the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. File 1040nr online free Health Coverage Tax Credit You cannot include in medical expenses amounts you pay for health insurance that you use in figuring your health coverage tax credit. File 1040nr online free For more information, see Health Coverage Tax Credit , later. File 1040nr online free Health Savings Accounts You cannot include in medical expenses any payment or distribution for medical expenses out of a health savings account. File 1040nr online free Contributions to health savings accounts are deducted separately. File 1040nr online free See Publication 969. File 1040nr online free Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. File 1040nr online free This is a personal expense that is not deductible. File 1040nr online free However, you may be able to include certain expenses paid to a person providing nursing-type services. File 1040nr online free For more information, see Nursing Services , earlier under What Medical Expenses Are Includible. File 1040nr online free Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. File 1040nr online free For more information, see Long-Term Care , earlier under What Medical Expenses Are Includible. File 1040nr online free Illegal Operations and Treatments You cannot include in medical expenses amounts you pay for illegal operations, treatments, or controlled substances whether rendered or prescribed by licensed or unlicensed practitioners. File 1040nr online free Insurance Premiums See Insurance Premiums under What Medical Expenses Are Includible, earlier. File 1040nr online free Maternity Clothes You cannot include in medical expenses amounts you pay for maternity clothes. File 1040nr online free Medical Savings Account (MSA) You cannot include in medical expenses amounts you contribute to an Archer MSA. File 1040nr online free You cannot include expenses you pay for with a tax-free distribution from your Archer MSA. File 1040nr online free You also cannot use other funds equal to the amount of the distribution and include the expenses. File 1040nr online free For more information on Archer MSAs, see Publication 969. File 1040nr online free Medicines and Drugs From Other Countries In general, you cannot include in your medical expenses the cost of a prescribed drug brought in (or ordered shipped) from another country. File 1040nr online free You can only include the cost of a drug that was imported legally. File 1040nr online free For example, you can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals. File 1040nr online free You can include the cost of a prescribed drug you purchase and consume in another country if the drug is legal in both the other country and the United States. File 1040nr online free Nonprescription Drugs and Medicines Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. File 1040nr online free Example. File 1040nr online free Your doctor recommends that you take aspirin. File 1040nr online free Because aspirin is a drug that does not require a physician's prescription, you cannot include its cost in your medical expenses. File 1040nr online free Nutritional Supplements You cannot include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. File 1040nr online free unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. File 1040nr online free Otherwise, these items are taken to maintain your ordinary good health, and are not for medical care. File 1040nr online free Personal Use Items You cannot include in medical expenses the cost of an item ordinarily used for personal, living, or family purposes unless it is used primarily to prevent or alleviate a physical or mental defect or illness. File 1040nr online free For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense. File 1040nr online free In order to accommodate an individual with a physical defect, you may have to purchase an item ordinarily used as a personal, living, or family item in a special form. File 1040nr online free You can include the excess of the cost of the item in a special form over the cost of the item in normal form as a medical expense. File 1040nr online free (See Braille Books and Magazines under What Medical Expenses Are Includible, earlier. File 1040nr online free ) Swimming Lessons See Dancing Lessons , earlier. File 1040nr online free Teeth Whitening You cannot include in medical expenses amounts paid to whiten teeth. File 1040nr online free See Cosmetic Surgery , earlier. File 1040nr online free Veterinary Fees You generally cannot include veterinary fees in your medical expenses, but see Guide Dog or Other Service Animal under What Medical Expenses Are Includible, earlier. File 1040nr online free Weight-Loss Program You cannot include in medical expenses the cost of a weight-loss program if the purpose of the weight loss is the improvement of appearance, general health, or sense of well-being. File 1040nr online free You cannot include amounts you pay to lose weight unless the weight loss is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). File 1040nr online free If the weight-loss treatment is not for a specific disease diagnosed by a physician, you cannot include either the fees you pay for membership in a weight reduction group or fees for attendance at periodic meetings. File 1040nr online free Also, you cannot include membership dues in a gym, health club, or spa. File 1040nr online free You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs. File 1040nr online free See Weight-Loss Program under What Medical Expenses Are Includible, earlier. File 1040nr online free How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the tax year for which you received no insurance or other reimbursement. File 1040nr online free 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. File 1040nr online free This includes payments from Medicare. File 1040nr online free Even if a policy provides reimbursement only for certain specific medical expenses, you must use amounts you receive from that policy to reduce your total medical expenses, including those it does not reimburse. File 1040nr online free Example. File 1040nr online free You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. File 1040nr online free The insurance you receive for the hospital and doctors' bills is more than their charges. File 1040nr online free 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. File 1040nr online free Health reimbursement arrange