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File 2009 Taxes Online Free

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File 2009 Taxes Online Free

File 2009 taxes online free Publication 502 - Main Content Table of Contents What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. File 2009 taxes 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 2009 taxes online free These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. File 2009 taxes online free They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. File 2009 taxes online free Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. File 2009 taxes online free They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. File 2009 taxes 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 2009 taxes 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 2009 taxes 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 2009 taxes online free (But see Decedent under Whose Medical Expenses Can You Include, for an exception. File 2009 taxes online free ) If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. File 2009 taxes 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 2009 taxes 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 2009 taxes 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 2009 taxes online free S. File 2009 taxes online free Individual Income Tax Return, for the year in which you overlooked the expense. File 2009 taxes online free Do not claim the expense on this year's return. File 2009 taxes 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 2009 taxes online free You cannot include medical expenses that were paid by insurance companies or other sources. File 2009 taxes 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 2009 taxes online free Separate returns. File 2009 taxes 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 2009 taxes 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 2009 taxes online free Community property states. File 2009 taxes 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 2009 taxes online free Generally, each of you should include half the expenses. File 2009 taxes 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 2009 taxes online free If you live in a community property state and are not filing a joint return, see Publication 555, Community Property. File 2009 taxes 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 2009 taxes 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 2009 taxes online free 5% of your AGI. File 2009 taxes online free Example. File 2009 taxes 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 2009 taxes online free You paid medical expenses of $2,500. File 2009 taxes online free You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. File 2009 taxes 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 2009 taxes online free There are different rules for decedents and for individuals who are the subject of multiple support agreements. File 2009 taxes online free See Support claimed under a multiple support agreement , later under Qualifying Relative. File 2009 taxes online free Spouse You can include medical expenses you paid for your spouse. File 2009 taxes 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 2009 taxes online free Example 1. File 2009 taxes online free Mary received medical treatment before she married Bill. File 2009 taxes online free Bill paid for the treatment after they married. File 2009 taxes online free Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. File 2009 taxes online free If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. File 2009 taxes online free Mary would include the amounts she paid during the year in her separate return. File 2009 taxes 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 2009 taxes online free Example 2. File 2009 taxes online free This year, John paid medical expenses for his wife Louise, who died last year. File 2009 taxes online free John married Belle this year and they file a joint return. File 2009 taxes 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 2009 taxes online free Dependent You can include medical expenses you paid for your dependent. File 2009 taxes 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 2009 taxes 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 2009 taxes online free The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. File 2009 taxes online free S. File 2009 taxes online free citizen or national or a resident of the United States, Canada, or Mexico. File 2009 taxes online free If your qualifying child was adopted, see Exception for adopted child , later. File 2009 taxes 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 2009 taxes online free Exception for adopted child. File 2009 taxes online free   If you are a U. File 2009 taxes online free S. File 2009 taxes 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 2009 taxes online free S. File 2009 taxes online free citizen or national, or a resident of the United States, Canada, or Mexico. File 2009 taxes 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 2009 taxes online free Adopted child. File 2009 taxes online free   A legally adopted child is treated as your own child. File 2009 taxes online free This child includes a child lawfully placed with you for legal adoption. File 2009 taxes 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 2009 taxes 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 2009 taxes 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 2009 taxes online free    You may be able to take a credit for other expenses related to an adoption. File 2009 taxes online free See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. File 2009 taxes online free Child of divorced or separated parents. File 2009 taxes 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 2009 taxes 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 2009 taxes online free This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). File 2009 taxes 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 2009 taxes 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 2009 taxes online free Support claimed under a multiple support agreement. File 2009 taxes 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 2009 taxes 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 2009 taxes online free   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. File 2009 taxes online free However, you can include the entire unreimbursed amount you paid for medical expenses. File 2009 taxes online free Example. File 2009 taxes online free You and your three brothers each provide one-fourth of your mother's total support. File 2009 taxes online free Under a multiple support agreement, you treat your mother as your dependent. File 2009 taxes online free You paid all of her medical expenses. File 2009 taxes online free Your brothers repaid you for three-fourths of these expenses. File 2009 taxes online free In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. File 2009 taxes online free Your brothers cannot include any part of the expenses. File 2009 taxes 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 2009 taxes 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 2009 taxes online free This includes expenses for the decedent's spouse and dependents as well as for the decedent. File 2009 taxes 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 2009 taxes online free The expenses must be paid within the 1-year period beginning with the day after the date of death. File 2009 taxes 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 2009 taxes 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 2009 taxes 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 2009 taxes 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 2009 taxes online free Example. File 2009 taxes online free John properly filed his 2012 income tax return. File 2009 taxes online free He died in 2013 with unpaid medical expenses of $1,500 from 2012 and $1,800 in 2013. File 2009 taxes 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 2009 taxes online free The $1,800 of medical expenses from 2013 can be included on the decedent's final return for 2013. File 2009 taxes 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 2009 taxes 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 2009 taxes online free What Medical Expenses Are Includible? Following is a list of items that you can include in figuring your medical expense deduction. File 2009 taxes online free The items are listed in alphabetical order. File 2009 taxes online free This list does not include all possible medical expenses. File 2009 taxes 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 2009 taxes online free Abortion You can include in medical expenses the amount you pay for a legal abortion. File 2009 taxes online free Acupuncture You can include in medical expenses the amount you pay for acupuncture. File 2009 taxes 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 2009 taxes online free This includes meals and lodging provided by the center during treatment. File 2009 taxes 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 2009 taxes online free Ambulance You can include in medical expenses amounts you pay for ambulance service. File 2009 taxes online free Annual Physical Examination See Physical Examination , later. File 2009 taxes online free Artificial Limb You can include in medical expenses the amount you pay for an artificial limb. File 2009 taxes online free Artificial Teeth You can include in medical expenses the amount you pay for artificial teeth. File 2009 taxes online free Bandages You can include in medical expenses the cost of medical supplies such as bandages. File 2009 taxes online free Birth Control Pills You can include in medical expenses the amount you pay for birth control pills prescribed by a doctor. File 2009 taxes online free Body Scan You can include in medical expenses the cost of an electronic body scan. File 2009 taxes 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 2009 taxes online free Breast Pumps and Supplies You can include in medical expenses the cost of breast pumps and supplies that assist lactation. File 2009 taxes 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 2009 taxes online free See Cosmetic Surgery , later. File 2009 taxes 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 2009 taxes online free The cost of permanent improvements that increase the value of your property may be partly included as a medical expense. File 2009 taxes online free The cost of the improvement is reduced by the increase in the value of your property. File 2009 taxes online free The difference is a medical expense. File 2009 taxes online free If the value of your property is not increased by the improvement, the entire cost is included as a medical expense. File 2009 taxes 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 2009 taxes online free These improvements include, but are not limited to, the following items. File 2009 taxes online free Constructing entrance or exit ramps for your home. File 2009 taxes online free Widening doorways at entrances or exits to your home. File 2009 taxes online free Widening or otherwise modifying hallways and interior doorways. File 2009 taxes online free Installing railings, support bars, or other modifications to bathrooms. File 2009 taxes online free Lowering or modifying kitchen cabinets and equipment. File 2009 taxes online free Moving or modifying electrical outlets and fixtures. File 2009 taxes online free Installing porch lifts and other forms of lifts (but elevators generally add value to the house). File 2009 taxes online free Modifying fire alarms, smoke detectors, and other warning systems. File 2009 taxes online free Modifying stairways. File 2009 taxes online free Adding handrails or grab bars anywhere (whether or not in bathrooms). File 2009 taxes online free Modifying hardware on doors. File 2009 taxes online free Modifying areas in front of entrance and exit doorways. File 2009 taxes online free Grading the ground to provide access to the residence. File 2009 taxes online free Only reasonable costs to accommodate a home to a disabled condition are considered medical care. File 2009 taxes online free Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. File 2009 taxes online free Capital expense worksheet. File 2009 taxes online free   Use Worksheet A to figure the amount of your capital expense to include in your medical expenses. File 2009 taxes online free Worksheet A. File 2009 taxes 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 2009 taxes online free 1. File 2009 taxes online free Enter the amount you paid for the home improvement 1. File 2009 taxes online free   2. File 2009 taxes online free Enter the value of your home immediately after the improvement 2. File 2009 taxes online free       3. File 2009 taxes online free Enter the value of your home immediately before the improvement 3. File 2009 taxes online free       4. File 2009 taxes online free Subtract line 3 from line 2. File 2009 taxes online free This is the increase in the value of your home due to the improvement 4. File 2009 taxes 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 2009 taxes online free       • If line 4 is less than line 1, go to line 5. File 2009 taxes online free     5. File 2009 taxes online free Subtract line 4 from line 1. File 2009 taxes online free These are your medical expenses due to the home improvement 5. File 2009 taxes online free   Operation and upkeep. File 2009 taxes 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 2009 taxes 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 2009 taxes online free Improvements to property rented by a person with a disability. File 2009 taxes 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 2009 taxes online free Example. File 2009 taxes online free John has arthritis and a heart condition. File 2009 taxes online free He cannot climb stairs or get into a bathtub. File 2009 taxes 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 2009 taxes 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 2009 taxes online free John can include in medical expenses the entire amount he paid. File 2009 taxes 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 2009 taxes online free Special design. File 2009 taxes 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 2009 taxes online free Cost of operation. File 2009 taxes online free   The includible costs of using a car for medical reasons are explained under Transportation , later. File 2009 taxes online free Chiropractor You can include in medical expenses fees you pay to a chiropractor for medical care. File 2009 taxes online free Christian Science Practitioner You can include in medical expenses fees you pay to Christian Science practitioners for medical care. File 2009 taxes online free Contact Lenses You can include in medical expenses amounts you pay for contact lenses needed for medical reasons. File 2009 taxes 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 2009 taxes online free See Eyeglasses and Eye Surgery , later. File 2009 taxes online free Crutches You can include in medical expenses the amount you pay to buy or rent crutches. File 2009 taxes online free Dental Treatment You can include in medical expenses the amounts you pay for the prevention and alleviation of dental disease. File 2009 taxes 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 2009 taxes 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 2009 taxes online free But see Teeth Whitening under What Expenses Are Not Includible, later. File 2009 taxes online free Diagnostic Devices You can include in medical expenses the cost of devices used in diagnosing and treating illness and disease. File 2009 taxes online free Example. File 2009 taxes online free You have diabetes and use a blood sugar test kit to monitor your blood sugar level. File 2009 taxes online free You can include the cost of the blood sugar test kit in your medical expenses. File 2009 taxes 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 2009 taxes online free (See Publication 503, Child and Dependent Care Expenses. File 2009 taxes 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 2009 taxes 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 2009 taxes online free This includes meals and lodging at the center during treatment. File 2009 taxes online free Drugs See Medicines , later. File 2009 taxes online free Eye Exam You can include in medical expenses the amount you pay for eye examinations. File 2009 taxes online free Eyeglasses You can include in medical expenses amounts you pay for eyeglasses and contact lenses needed for medical reasons. File 2009 taxes online free See Contact Lenses , earlier, for more information. File 2009 taxes 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 2009 taxes online free Fertility Enhancement You can include in medical expenses the cost of the following procedures to overcome an inability to have children. File 2009 taxes online free Procedures such as in vitro fertilization (including temporary storage of eggs or sperm). File 2009 taxes online free Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children. File 2009 taxes online free Founder's Fee See Lifetime Care—Advance Payments , later. File 2009 taxes 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 2009 taxes 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 2009 taxes 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 2009 taxes 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 2009 taxes online free These amounts are treated as medical insurance premiums. File 2009 taxes online free See Insurance Premiums , later. File 2009 taxes 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 2009 taxes online free Home Care See Nursing Services , later. File 2009 taxes online free Home Improvements See Capital Expenses , earlier. File 2009 taxes 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 2009 taxes online free This includes amounts paid for meals and lodging. File 2009 taxes online free Also see Lodging , later. File 2009 taxes online free Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. File 2009 taxes 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 2009 taxes online free See Qualified Long-Term Care Insurance Contracts under Long-Term Care, later. File 2009 taxes 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 2009 taxes 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 2009 taxes online free Health coverage tax credit. File 2009 taxes 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 2009 taxes 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 2009 taxes online free S. File 2009 taxes 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 2009 taxes 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 2009 taxes 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 2009 taxes online free Example. File 2009 taxes online free You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. File 2009 taxes online free Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. File 2009 taxes 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 2009 taxes online free Long-term care services. File 2009 taxes 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 2009 taxes online free This amount will be reported as wages on your Form W-2. File 2009 taxes online free Retired public safety officers. File 2009 taxes 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 2009 taxes online free This applies only to distributions that would otherwise be included in income. File 2009 taxes online free Health reimbursement arrangement (HRA). File 2009 taxes 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 2009 taxes online free This is because an HRA is funded solely by the employer. File 2009 taxes 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 2009 taxes online free The payroll tax paid for Medicare A is not a medical expense. File 2009 taxes 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 2009 taxes online free In this situation you can include the premiums you paid for Medicare A as a medical expense. File 2009 taxes online free Medicare B Medicare B is a supplemental medical insurance. File 2009 taxes online free Premiums you pay for Medicare B are a medical expense. File 2009 taxes online free Check the information you received from the Social Security Administration to find out your premium. File 2009 taxes online free Medicare D Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. File 2009 taxes online free You can include as a medical expense premiums you pay for Medicare D. File 2009 taxes 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 2009 taxes 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 2009 taxes 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 2009 taxes online free You can include this cost of continuing participation in the health plan as a medical expense. File 2009 taxes 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 2009 taxes online free You cannot include this cost of continuing participation in that health plan as a medical expense. File 2009 taxes 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 2009 taxes 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 2009 taxes online free Taxes imposed by any governmental unit, such as Medicare taxes, are not insurance premiums. File 2009 taxes online free Coverage for nondependents. File 2009 taxes 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 2009 taxes 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 2009 taxes 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 2009 taxes 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 2009 taxes online free Laboratory Fees You can include in medical expenses the amounts you pay for laboratory fees that are part of medical care. File 2009 taxes online free Lactation Expenses See Breast Pumps and Supplies , earlier. File 2009 taxes 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 2009 taxes online free These surfaces must be in poor repair (peeling or cracking) or within the child's reach. File 2009 taxes online free The cost of repainting the scraped area is not a medical expense. File 2009 taxes online free If, instead of removing the paint, you cover the area with wallboard or paneling, treat these items as capital expenses. File 2009 taxes online free See Capital Expenses , earlier. File 2009 taxes online free Do not include the cost of painting the wallboard as a medical expense. File 2009 taxes online free Learning Disability See Special Education , later. File 2009 taxes online free Legal Fees You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. File 2009 taxes 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 2009 taxes 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 2009 taxes online free The part of the payment you include is the amount properly allocable to medical care. File 2009 taxes 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 2009 taxes online free You can use a statement from the retirement home to prove the amount properly allocable to medical care. File 2009 taxes online free The statement must be based either on the home's prior experience or on information from a comparable home. File 2009 taxes online free Dependents with disabilities. File 2009 taxes 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 2009 taxes online free The payments must be a condition for the institution's future acceptance of your child and must not be refundable. File 2009 taxes online free Payments for future medical care. File 2009 taxes 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 2009 taxes 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 2009 taxes 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 2009 taxes online free See Nursing Home , later. File 2009 taxes online free You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. File 2009 taxes online free You can include the cost of such lodging while away from home if all of the following requirements are met. File 2009 taxes online free The lodging is primarily for and essential to medical care. File 2009 taxes 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 2009 taxes online free The lodging is not lavish or extravagant under the circumstances. File 2009 taxes online free There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. File 2009 taxes online free The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. File 2009 taxes online free You can include lodging for a person traveling with the person receiving the medical care. File 2009 taxes 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 2009 taxes online free Meals are not included. File 2009 taxes 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 2009 taxes 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 2009 taxes 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 2009 taxes online free Chronically ill individual. File 2009 taxes 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 2009 taxes 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 2009 taxes online free Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. File 2009 taxes online free He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. File 2009 taxes online free Maintenance and personal care services. File 2009 taxes 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 2009 taxes 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 2009 taxes 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 2009 taxes online free The amount of qualified long-term care premiums you can include is limited. File 2009 taxes online free You can include the following as medical expenses on Schedule A (Form 1040). File 2009 taxes online free Qualified long-term care premiums up to the following amounts. File 2009 taxes online free Age 40 or under – $360. File 2009 taxes online free Age 41 to 50 – $680. File 2009 taxes online free Age 51 to 60 – $1,360. File 2009 taxes online free Age 61 to 70 – $3,640. File 2009 taxes online free Age 71 or over – $4,550. File 2009 taxes online free Unreimbursed expenses for qualified long-term care services. File 2009 taxes online free Note. File 2009 taxes online free The limit on premiums is for each person. File 2009 taxes 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 2009 taxes 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 2009 taxes online free You cannot include in medical expenses the cost of meals that are not part of inpatient care. File 2009 taxes online free Also see Weight-Loss Program and Nutritional Supplements , later. File 2009 taxes 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 2009 taxes 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 2009 taxes online free The majority of the time spent at the conference must be spent attending sessions on medical information. File 2009 taxes online free The cost of meals and lodging while attending the conference is not deductible as a medical expense. File 2009 taxes 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 2009 taxes online free Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. File 2009 taxes online free A prescribed drug is one that requires a prescription by a doctor for its use by an individual. File 2009 taxes online free You can also include amounts you pay for insulin. File 2009 taxes online free Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. File 2009 taxes online free Imported medicines and drugs. File 2009 taxes 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 2009 taxes 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 2009 taxes 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 2009 taxes online free Do not include the cost of meals and lodging if the reason for being in the home is personal. File 2009 taxes online free You can, however, include in medical expenses the part of the cost that is for medical or nursing care. File 2009 taxes online free Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. File 2009 taxes 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 2009 taxes 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 2009 taxes online free These services can be provided in your home or another care facility. File 2009 taxes online free Generally, only the amount spent for nursing services is a medical expense. File 2009 taxes 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 2009 taxes online free For example, because of your medical condition you pay a visiting nurse $300 per week for medical and household services. File 2009 taxes online free She spends 10% of her time doing household services such as washing dishes and laundry. File 2009 taxes online free You can include only $270 per week as medical expenses. File 2009 taxes online free The $30 (10% × $300) allocated to household services cannot be included. File 2009 taxes online free However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. File 2009 taxes online free See Maintenance and personal care services under Long-Term Care, earlier. File 2009 taxes 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 2009 taxes online free See Publication 503. File 2009 taxes online free You can also include in medical expenses part of the amount you pay for that attendant's meals. File 2009 taxes online free Divide the food expense among the household members to find the cost of the attendant's food. File 2009 taxes online free Then divide that cost in the same manner as in the preceding paragraph. File 2009 taxes 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 2009 taxes online free This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. File 2009 taxes online free Employment taxes. File 2009 taxes 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 2009 taxes 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 2009 taxes online free For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. File 2009 taxes online free Operations You can include in medical expenses amounts you pay for legal operations that are not for unnecessary cosmetic surgery. File 2009 taxes online free See Cosmetic Surgery under What Expenses Are Not Includible, later. File 2009 taxes online free Optometrist See Eyeglasses , earlier. File 2009 taxes online free Organ Donors See Transplants , later. File 2009 taxes online free Osteopath You can include in medical expenses amounts you pay to an osteopath for medical care. File 2009 taxes 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 2009 taxes 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 2009 taxes online free You do not have to be ill at the time of the examination. File 2009 taxes 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 2009 taxes online free Prosthesis See Artificial Limb and Breast Reconstruction Surgery , earlier. File 2009 taxes online free Psychiatric Care You can include in medical expenses amounts you pay for psychiatric care. File 2009 taxes 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 2009 taxes online free See Psychoanalysis, next, and Transportation , later. File 2009 taxes online free Psychoanalysis You can include in medical expenses payments for psychoanalysis. File 2009 taxes online free However, you cannot include payments for psychoanalysis that is part of required training to be a psychoanalyst. File 2009 taxes online free Psychologist You can include in medical expenses amounts you pay to a psychologist for medical care. File 2009 taxes 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 2009 taxes 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 2009 taxes online free A doctor must recommend that the child attend the school. File 2009 taxes 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 2009 taxes 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 2009 taxes 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 2009 taxes online free Also see Vasectomy , later. File 2009 taxes online free Stop-Smoking Programs You can include in medical expenses amounts you pay for a program to stop smoking. File 2009 taxes 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 2009 taxes online free Surgery See Operations , earlier. File 2009 taxes 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 2009 taxes online free This includes teletypewriter (TTY) and telecommunications device for the deaf (TDD) equipment. File 2009 taxes online free You can also include the cost of repairing the equipment. File 2009 taxes 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 2009 taxes online free This may be the cost of an adapter that attaches to a regular set. File 2009 taxes 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 2009 taxes online free Therapy You can include in medical expenses amounts you pay for therapy received as medical treatment. File 2009 taxes 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 2009 taxes online free This includes transportation. File 2009 taxes 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 2009 taxes online free This includes transportation. File 2009 taxes online free Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. File 2009 taxes 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 2009 taxes online free Car expenses. File 2009 taxes 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 2009 taxes online free You cannot include depreciation, insurance, general repair, or maintenance expenses. File 2009 taxes 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 2009 taxes online free    You can also include parking fees and tolls. File 2009 taxes online free You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate. File 2009 taxes online free Example. File 2009 taxes online free In 2013, Bill Jones drove 2,800 miles for medical reasons. File 2009 taxes online free He spent $500 for gas, $30 for oil, and $100 for tolls and parking. File 2009 taxes 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 2009 taxes online free He figures the actual expenses first. File 2009 taxes 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 2009 taxes online free He then figures the standard mileage amount. File 2009 taxes online free He multiplies 2,800 miles by 24 cents a mile for a total of $672. File 2009 taxes online free He then adds the $100 tolls and parking for a total of $772. File 2009 taxes 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 2009 taxes online free Transportation expenses you cannot include. File 2009 taxes online free    You cannot include in medical expenses the cost of transportation in the following situations. File 2009 taxes online free Going to and from work, even if your condition requires an unusual means of transportation. File 2009 taxes online free Travel for purely personal reasons to another city for an operation or other medical care. File 2009 taxes online free Travel that is merely for the general improvement of one's health. File 2009 taxes online free The costs of operating a specially equipped car for other than medical reasons. File 2009 taxes 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 2009 taxes online free You may be able to include up to $50 for each night for each person. File 2009 taxes online free You can include lodging for a person traveling with the person receiving the medical care. File 2009 taxes 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 2009 taxes online free Meals are not included. File 2009 taxes online free See Lodging , earlier. File 2009 taxes 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 2009 taxes online free However, see Medical Conferences , earlier. File 2009 taxes online free Tuition Under special circumstances, you can include charges for tuition in medical expenses. File 2009 taxes online free See Special Education , earlier. File 2009 taxes 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 2009 taxes online free Vasectomy You can include in medical expenses the amount you pay for a vasectomy. File 2009 taxes online free Vision Correction Surgery See Eye Surgery , earlier. File 2009 taxes 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 2009 taxes online free This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings. File 2009 taxes 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 2009 taxes 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 2009 taxes 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 2009 taxes 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 2009 taxes online free See also Weight-Loss Program under What Expenses Are Not Includible, later. File 2009 taxes 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 2009 taxes online free The cost of operating and maintaining the wheelchair is also a medical expense. File 2009 taxes 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 2009 taxes online free X-ray You can include in medical expenses amounts you pay for X-rays for medical reasons. File 2009 taxes 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 2009 taxes online free The items are listed in alphabetical order. File 2009 taxes 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 2009 taxes online free Also, any expense allowed as a childcare credit cannot be treated as an expense paid for medical care. File 2009 taxes online free Controlled Substances You cannot include in medical expenses amounts you pay for controlled substances (such as marijuana, laetrile, etc. File 2009 taxes online free ), even if such substances are legalized by state law. File 2009 taxes online free Such substances are not legal under federal law and cannot be included in medical expenses. File 2009 taxes online free Cosmetic Surgery Generally, you cannot include in medical expenses the amount you pay for unnecessary cosmetic surgery. File 2009 taxes 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 2009 taxes 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 2009 taxes 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 2009 taxes online free Example. File 2009 taxes online free An individual undergoes surgery that removes a breast as part of treatment for cancer. File 2009 taxes online free She pays a surgeon to reconstruct the breast. File 2009 taxes online free The surgery to reconstruct the breast corrects a deformity directly related to the disease. File 2009 taxes online free The cost of the surgery is includible in her medical expenses. File 2009 taxes online free Dancing Lessons You cannot include in medical expenses the cost of dancing lessons, swimming lessons, etc. File 2009 taxes online free , even if they are recommended by a doctor, if they are only for the improvement of general health. File 2009 taxes 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 2009 taxes online free Electrolysis or Hair Removal See Cosmetic Surgery , earlier. File 2009 taxes 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 2009 taxes online free Funeral Expenses You cannot include in medical expenses amounts you pay for funerals. File 2009 taxes 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 2009 taxes 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 2009 taxes online free Hair Transplant See Cosmetic Surgery , earlier. File 2009 taxes 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 2009 taxes 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 2009 taxes 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 2009 taxes online free For more information, see Health Coverage Tax Credit , later. File 2009 taxes 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 2009 taxes online free Contributions to health savings accounts are deducted separately. File 2009 taxes online free See Publication 969. File 2009 taxes 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 2009 taxes online free This is a personal expense that is not deductible. File 2009 taxes online free However, you may be able to include certain expenses paid to a person providing nursing-type services. File 2009 taxes online free For more information, see Nursing Services , earlier under What Medical Expenses Are Includible. File 2009 taxes online free Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. File 2009 taxes online free For more information, see Long-Term Care , earlier under What Medical Expenses Are Includible. File 2009 taxes 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 2009 taxes online free Insurance Premiums See Insurance Premiums under What Medical Expenses Are Includible, earlier. File 2009 taxes online free Maternity Clothes You cannot include in medical expenses amounts you pay for maternity clothes. File 2009 taxes online free Medical Savings Account (MSA) You cannot include in medical expenses amounts you contribute to an Archer MSA. File 2009 taxes online free You cannot include expenses you pay for with a tax-free distribution from your Archer MSA. File 2009 taxes online free You also cannot use other funds equal to the amount of the distribution and include the expenses. File 2009 taxes online free For more information on Archer MSAs, see Publication 969. File 2009 taxes 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 2009 taxes online free You can only include the cost of a drug that was imported legally. File 2009 taxes 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 2009 taxes 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 2009 taxes 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 2009 taxes online free Example. File 2009 taxes online free Your doctor recommends that you take aspirin. File 2009 taxes 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 2009 taxes online free Nutritional Supplements You cannot include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. File 2009 taxes online free unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. File 2009 taxes online free Otherwise, these items are taken to maintain your ordinary good health, and are not for medical care. File 2009 taxes 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 2009 taxes online free For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense. File 2009 taxes 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 2009 taxes 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 2009 taxes online free (See Braille Books and Magazines under What Medical Expenses Are Includible, earlier. File 2009 taxes online free ) Swimming Lessons See Dancing Lessons , earlier. File 2009 taxes online free Teeth Whitening You cannot include in medical expenses amounts paid to whiten teeth. File 2009 taxes online free See Cosmetic Surgery , earlier. File 2009 taxes 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 2009 taxes 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 2009 taxes 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 2009 taxes 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 2009 taxes online free Also, you cannot include membership dues in a gym, health club, or spa. File 2009 taxes 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 2009 taxes online free See Weight-Loss Program under What Medical Expenses Are Includible, earlier. File 2009 taxes 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 2009 taxes 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 2009 taxes online free This includes payments from Medicare. File 2009 taxes 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 2009 taxes online free Example. File 2009 taxes online free You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. File 2009 taxes online free The insurance you receive for the hospital and doctors' bills is more than their charges. File 2009 taxes 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 2009 taxes online free Health reimbursement arrange
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File 2009 taxes online free Publication 504 - Main Content Table of Contents Filing StatusUnmarried persons. File 2009 taxes online free Married persons. File 2009 taxes online free Same-sex marriage. File 2009 taxes online free Exception. File 2009 taxes online free Married Filing Jointly Married Filing Separately Head of Household ExemptionsPersonal Exemptions Exemptions for Dependents Phaseout of Exemptions AlimonyInvalid decree. File 2009 taxes online free Amended instrument. File 2009 taxes online free General Rules Instruments Executed After 1984 Instruments Executed Before 1985 Qualified Domestic Relations OrderRollovers. File 2009 taxes online free Individual Retirement Arrangements Property SettlementsTransfer Between Spouses Gift Tax on Property Settlements Sale of Jointly-Owned Property Costs of Getting a Divorce Tax Withholding and Estimated Tax Community PropertyCommunity Income Alimony (Community Income) How To Get Tax Help Filing Status Your filing status is used in determining whether you must file a return, your standard deduction, and the correct tax. File 2009 taxes online free It may also be used in determining whether you can claim certain other deductions and credits. File 2009 taxes online free The filing status you can choose depends partly on your marital status on the last day of your tax year. File 2009 taxes online free Marital status. File 2009 taxes online free   If you are unmarried, your filing status is single or, if you meet certain requirements, head of household or qualifying widow(er). File 2009 taxes online free If you are married, your filing status is either married filing a joint return or married filing a separate return. File 2009 taxes online free For information about the single and qualifying widow(er) filing statuses, see Publication 501. File 2009 taxes online free Unmarried persons. File 2009 taxes online free   You are unmarried for the whole year if either of the following applies. File 2009 taxes online free You have obtained a final decree of divorce or separate maintenance by the last day of your tax year. File 2009 taxes online free You must follow your state law to determine if you are divorced or legally separated. File 2009 taxes online free Exception. File 2009 taxes online free If you and your spouse obtain a divorce in one year for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to remarry each other and do so in the next tax year, you and your spouse must file as married individuals. File 2009 taxes online free You have obtained a decree of annulment, which holds that no valid marriage ever existed. File 2009 taxes online free You must file amended returns (Form 1040X, Amended U. File 2009 taxes online free S. File 2009 taxes online free Individual Income Tax Return) for all tax years affected by the annulment that are not closed by the statute of limitations. File 2009 taxes online free The statute of limitations generally does not end until 3 years (including extensions) after the date you file your original return or within 2 years after the date you pay the tax. File 2009 taxes online free On the amended return you will change your filing status to single or, if you meet certain requirements, head of household. File 2009 taxes online free Married persons. File 2009 taxes online free   You are married for the whole year if you are separated but you have not obtained a final decree of divorce or separate maintenance by the last day of your tax year. File 2009 taxes online free An interlocutory decree is not a final decree. File 2009 taxes online free Same-sex marriage. File 2009 taxes online free   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. File 2009 taxes online free The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. File 2009 taxes online free However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. File 2009 taxes online free For more details, see Publication 501. File 2009 taxes online free Exception. File 2009 taxes online free   If you live apart from your spouse, under certain circumstances, you may be considered unmarried and can file as head of household. File 2009 taxes online free See Head of Household , later. File 2009 taxes online free Married Filing Jointly If you are married, you and your spouse can choose to file a joint return. File 2009 taxes online free If you file jointly, you both must include all your income, exemptions, deductions, and credits on that return. File 2009 taxes online free You can file a joint return even if one of you had no income or deductions. File 2009 taxes online free If both you and your spouse have income, you should usually figure your tax on both a joint return and separate returns (using the filing status of married filing separately) to see which gives the two of you the lower combined tax. File 2009 taxes online free Nonresident alien. File 2009 taxes online free   To file a joint return, at least one of you must be a U. File 2009 taxes online free S. File 2009 taxes online free citizen or resident alien at the end of the tax year. File 2009 taxes online free If either of you was a nonresident alien at any time during the tax year, you can file a joint return only if you agree to treat the nonresident spouse as a resident of the United States. File 2009 taxes online free This means that your combined worldwide incomes are subject to U. File 2009 taxes online free S. File 2009 taxes online free income tax. File 2009 taxes online free These rules are explained in Publication 519, U. File 2009 taxes online free S. File 2009 taxes online free Tax Guide for Aliens. File 2009 taxes online free Signing a joint return. File 2009 taxes online free   Both you and your spouse generally must sign the return, or it will not be considered a joint return. File 2009 taxes online free Joint and individual liability. File 2009 taxes online free   Both you and your spouse may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. File 2009 taxes online free This means that one spouse may be held liable for all the tax due even if all the income was earned by the other spouse. File 2009 taxes online free Divorced taxpayers. File 2009 taxes online free   If you are divorced, you are jointly and individually responsible for any tax, interest, and penalties due on a joint return for a tax year ending before your divorce. File 2009 taxes online free This responsibility applies even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. File 2009 taxes online free Relief from joint liability. File 2009 taxes online free   In some cases, a spouse may be relieved of the tax, interest, and penalties on a joint return. File 2009 taxes online free You can ask for relief no matter how small the liability. File 2009 taxes online free   There are three types of relief available. File 2009 taxes online free Innocent spouse relief. File 2009 taxes online free Separation of liability, which applies to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date election of this relief is filed. File 2009 taxes online free Equitable relief. File 2009 taxes online free   Married persons who live in community property states, but who did not file joint returns, may also qualify for relief from liability arising from community property law or for equitable relief. File 2009 taxes online free See Relief from liability arising from community property law , later, under Community Property. File 2009 taxes online free    Each kind of relief has different requirements. File 2009 taxes online free You must file Form 8857 to request relief under any of these categories. File 2009 taxes online free Publication 971 explains these kinds of relief and who may qualify for them. File 2009 taxes online free You can also find information on our website at IRS. File 2009 taxes online free gov. File 2009 taxes online free Tax refund applied to spouse's debts. File 2009 taxes online free   The overpayment shown on your joint return may be used to pay the past-due amount of your spouse's debts. File 2009 taxes online free This includes your spouse's federal tax, state income tax, child or spousal support payments, or a federal nontax debt, such as a student loan. File 2009 taxes online free You can get a refund of your share of the overpayment if you qualify as an injured spouse. File 2009 taxes online free Injured spouse. File 2009 taxes online free   You are an injured spouse if you file a joint return and all or part of your share of the overpayment was, or is expected to be, applied against your spouse's past-due debts. File 2009 taxes online free An injured spouse can get a refund for his or her share of the overpayment that would otherwise be used to pay the past-due amount. File 2009 taxes online free   To be considered an injured spouse, you must: Have made and reported tax payments (such as federal income tax withheld from wages or estimated tax payments), or claimed a refundable tax credit, such as the earned income credit or additional child tax credit on the joint return, and Not be legally obligated to pay the past-due amount. File 2009 taxes online free Note. File 2009 taxes online free If the injured spouse's permanent home is in a community property state, then the injured spouse must only meet (2). File 2009 taxes online free For more information, see Publication 555. File 2009 taxes online free    Refunds that involve community property states must be divided according to local law. File 2009 taxes online free If you live in a community property state in which all community property is subject to the debts of either spouse, your entire refund is generally used to pay those debts. File 2009 taxes online free   If you are an injured spouse, you must file Form 8379 to have your portion of the overpayment refunded to you. File 2009 taxes online free Follow the instructions for the form. File 2009 taxes online free   If you have not filed your joint return and you know that your joint refund will be offset, file Form 8379 with your return. File 2009 taxes online free You should receive your refund within 14 weeks from the date the paper return is filed or within 11 weeks from the date the return is filed electronically. File 2009 taxes online free   If you filed your joint return and your joint refund was offset, file Form 8379 by itself. File 2009 taxes online free When filed after offset, it can take up to 8 weeks to receive your refund. File 2009 taxes online free Do not attach the previously filed tax return, but do include copies of all Forms W-2, Wage and Tax Statement, and W-2G, Certain Gambling Winnings, for both spouses and any Forms 1099 that show income tax withheld. File 2009 taxes online free    An injured spouse claim is different from an innocent spouse relief request. File 2009 taxes online free An injured spouse uses Form 8379 to request an allocation of the tax overpayment attributed to each spouse. File 2009 taxes online free An innocent spouse uses Form 8857 to request relief from joint liability for tax, interest, and penalties on a joint return for items of the other spouse (or former spouse) that were incorrectly reported on or omitted from the joint return. File 2009 taxes online free For information on innocent spouses, see Relief from joint liability, earlier. File 2009 taxes online free Married Filing Separately If you and your spouse file separate returns, you should each report only your own income, exemptions, deductions, and credits on your individual return. File 2009 taxes online free You can file a separate return even if only one of you had income. File 2009 taxes online free For information on exemptions you can claim on your separate return, see Exemptions , later. File 2009 taxes online free Community or separate income. File 2009 taxes online free   If you live in a community property state and file a separate return, your income may be separate income or community income for income tax purposes. File 2009 taxes online free For more information, see Community Income under Community Property, later. File 2009 taxes online free Separate liability. File 2009 taxes online free   If you and your spouse file separately, you each are responsible only for the tax due on your own return. File 2009 taxes online free Itemized deductions. File 2009 taxes online free   If you and your spouse file separate returns and one of you itemizes deductions, the other spouse cannot use the standard deduction and should also itemize deductions. File 2009 taxes online free Table 1. File 2009 taxes online free Itemized Deductions on Separate Returns This table shows itemized deductions you can claim on your married filing separate return whether you paid the expenses separately with your own funds or jointly with your spouse. File 2009 taxes online free  Caution: If you live in a community property state, these rules do not apply. File 2009 taxes online free See Community Property. File 2009 taxes online free IF you paid . File 2009 taxes online free . File 2009 taxes online free . File 2009 taxes online free AND you . File 2009 taxes online free . File 2009 taxes online free . File 2009 taxes online free THEN you can deduct on your separate federal return. File 2009 taxes online free . File 2009 taxes online free . File 2009 taxes online free   medical expenses   paid with funds deposited in a joint checking account in which you and your spouse have an equal interest     half of the total medical expenses, subject to certain limits, unless you can show that you alone paid the expenses. File 2009 taxes online free     state income tax   file a separate state income tax return     the state income tax you alone paid during the year. File 2009 taxes online free         file a joint state income tax return and you and your spouse are jointly and individually liable for the full amount of the state income tax     the state income tax you alone paid during the year. File 2009 taxes online free         file a joint state income tax return and you  are liable for only your own share of state  income tax     the smaller of: the state income tax you alone paid during the year, or the total state income tax you and your spouse paid during the year multiplied by the following fraction. File 2009 taxes online free The numerator is your gross income and the denominator  is your combined gross income. File 2009 taxes online free     property tax   paid the tax on property held as tenants by the entirety     the property tax you alone paid. File 2009 taxes online free     mortgage interest   paid the interest on a qualified home1 held  as tenants by the entirety     the mortgage interest you alone paid. File 2009 taxes online free     casualty loss   have a casualty loss on a home you own  as tenants by the entirety     half of the loss, subject to the deduction limits. File 2009 taxes online free Neither spouse may report the total casualty loss. File 2009 taxes online free 1 For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. File 2009 taxes online free Dividing itemized deductions. File 2009 taxes online free   You may be able to claim itemized deductions on a separate return for certain expenses that you paid separately or jointly with your spouse. File 2009 taxes online free See Table 1, later. File 2009 taxes online free Separate returns may give you a higher tax. File 2009 taxes online free   Some married couples file separate returns because each wants to be responsible only for his or her own tax. File 2009 taxes online free There is no joint liability. File 2009 taxes online free But in almost all instances, if you file separate returns, you will pay more combined federal tax than you would with a joint return. File 2009 taxes online free This is because the following special rules apply if you file a separate return. File 2009 taxes online free Your tax rate generally will be higher than it would be on a joint return. File 2009 taxes online free Your exemption amount for figuring the alternative minimum tax will be half of that allowed a joint return filer. File 2009 taxes online free You cannot take the credit for child and dependent care expenses in most cases. File 2009 taxes online free You cannot take the earned income credit. File 2009 taxes online free You cannot take the exclusion or credit for adoption expenses in most cases. File 2009 taxes online free You cannot take the credit for higher education expenses (American opportunity and lifetime learning credits), the deduction for student loan interest, or the tuition and fees deduction. File 2009 taxes online free You cannot exclude the interest from qualified savings bonds that you used for higher education expenses. File 2009 taxes online free If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You will have to include in income more (up to 85%) of any social security or equivalent railroad retirement benefits you received. File 2009 taxes online free Your income limits that reduce the child tax credit, the retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are half of the limits for a joint return filer. File 2009 taxes online free Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). File 2009 taxes online free Your basic standard deduction, if allowable, is half of that allowed a joint return filer. File 2009 taxes online free See Itemized deductions , earlier. File 2009 taxes online free Joint return after separate returns. File 2009 taxes online free   If either you or your spouse (or both of you) file a separate return, you generally can change to a joint return within 3 years from the due date (not including extensions) of the separate return or returns. File 2009 taxes online free This applies to a return either of you filed claiming married filing separately, single, or head of household filing status. File 2009 taxes online free Use Form 1040X to change your filing status. File 2009 taxes online free Separate returns after joint return. File 2009 taxes online free   After the due date of your return, you and your spouse cannot file separate returns if you previously filed a joint return. File 2009 taxes online free Exception. File 2009 taxes online free   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. File 2009 taxes online free The personal representative has 1 year from the due date (including extensions) of the joint return to make the change. File 2009 taxes online free Head of Household Filing as head of household has the following advantages. File 2009 taxes online free You can claim the standard deduction even if your spouse files a separate return and itemizes deductions. File 2009 taxes online free Your standard deduction is higher than is allowed if you claim a filing status of single or married filing separately. File 2009 taxes online free Your tax rate usually will be lower than it is if you claim a filing status of single or married filing separately. File 2009 taxes online free You may be able to claim certain credits (such as the dependent care credit and the earned income credit) you cannot claim if your filing status is married filing separately. File 2009 taxes online free Income limits that reduce your child tax credit, retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are higher than the income limits if you claim a filing status of married filing separately. File 2009 taxes online free Requirements. File 2009 taxes online free   You may be able to file as head of household if you meet all the following requirements. File 2009 taxes online free You are unmarried or “considered unmarried” on the last day of the year. File 2009 taxes online free You paid more than half the cost of keeping up a home for the year. File 2009 taxes online free A “qualifying person” lived with you in the home for more than half the year (except for temporary absences, such as school). File 2009 taxes online free However, if the “qualifying person” is your dependent parent, he or she does not have to live with you. File 2009 taxes online free See Special rule for parent , later, under Qualifying person. File 2009 taxes online free Considered unmarried. File 2009 taxes online free   You are considered unmarried on the last day of the tax year if you meet all the following tests. File 2009 taxes online free You file a separate return. File 2009 taxes online free A separate return includes a return claiming married filing separately, single, or head of household filing status. File 2009 taxes online free You paid more than half the cost of keeping up your home for the tax year. File 2009 taxes online free Your spouse did not live in your home during the last 6 months of the tax year. File 2009 taxes online free Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. File 2009 taxes online free See Temporary absences , later. File 2009 taxes online free Your home was the main home of your child, stepchild, or foster child for more than half the year. File 2009 taxes online free (See Qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. File 2009 taxes online free ) You must be able to claim an exemption for the child. File 2009 taxes online free However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rule described later in Special rule for divorced or separated parents (or parents who live apart) under Exemptions for Dependents. File 2009 taxes online free The general rules for claiming an exemption for a dependent are shown later in Table 3. File 2009 taxes online free    If you were considered married for part of the year and lived in a community property state (one of the states listed later under Community Property), special rules may apply in determining your income and expenses. File 2009 taxes online free See Publication 555 for more information. File 2009 taxes online free Nonresident alien spouse. File 2009 taxes online free   If your spouse was a nonresident alien at any time during the tax year, and you have not chosen to treat your spouse as a resident alien, you are considered unmarried for head of household purposes. File 2009 taxes online free However, your spouse is not a qualifying person for head of household purposes. File 2009 taxes online free You must have another qualifying person and meet the other requirements to file as head of household. File 2009 taxes online free Keeping up a home. File 2009 taxes online free   You are keeping up a home only if you pay more than half the cost of its upkeep for the year. File 2009 taxes online free This includes rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. File 2009 taxes online free This does not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation for any member of the household. File 2009 taxes online free Qualifying person. File 2009 taxes online free    Table 2, later, shows who can be a qualifying person. File 2009 taxes online free Any person not described in Table 2 is not a qualifying person. File 2009 taxes online free   Generally, the qualifying person must live with you for more than half of the year. File 2009 taxes online free Table 2. File 2009 taxes online free Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. File 2009 taxes online free See the text of this publication for the other requirements you must meet to claim head of household filing status. File 2009 taxes online free IF the person is your . File 2009 taxes online free . File 2009 taxes online free . File 2009 taxes online free AND . File 2009 taxes online free . File 2009 taxes online free . File 2009 taxes online free THEN that person is . File 2009 taxes online free . File 2009 taxes online free . File 2009 taxes online free   qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2 he or she is single a qualifying person, whether or not you can claim an exemption for the person. File 2009 taxes online free     he or she is married and you can claim an exemption for him or her a qualifying person. File 2009 taxes online free     he or she is married and you cannot claim an exemption for him or her not a qualifying person. File 2009 taxes online free 3     qualifying relative4 who is your father or mother you can claim an exemption for him or her5 a qualifying person. File 2009 taxes online free 6     you cannot claim an exemption for him or her not a qualifying person. File 2009 taxes online free     qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests) he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and you can claim an exemption for him or her5 a qualifying person. File 2009 taxes online free     he or she did not live with you more than half the year not a qualifying person. File 2009 taxes online free     he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and is your qualifying relative only because he or she lived with you all year as a member of your household not a qualifying person. File 2009 taxes online free     you cannot claim an exemption for him or her not a qualifying person. File 2009 taxes online free   1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. File 2009 taxes online free 2 See Table 3, later, for the tests that must be met to be a qualifying child. File 2009 taxes online free Note. File 2009 taxes online free If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of Divorced or Separated Parents (or Parents Who Live Apart) under Exemptions for Dependents, later. File 2009 taxes online free If you are the custodial parent and those rules apply, the child is generally your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. File 2009 taxes online free 3 This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. File 2009 taxes online free 4 See Table 3, later, for the tests that must be met to be a qualifying relative. File 2009 taxes online free 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. File 2009 taxes online free See Multiple Support Agreement in Publication 501. File 2009 taxes online free 6 See Special rule for parent . File 2009 taxes online free Special rule for parent. File 2009 taxes online free   If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. File 2009 taxes online free However, you must be able to claim an exemption for your father or mother. File 2009 taxes online free Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. File 2009 taxes online free You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. File 2009 taxes online free Death or birth. File 2009 taxes online free   If the person for whom you kept up a home was born or died in 2013, you still may be able to file as head of household. File 2009 taxes online free If the person is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. File 2009 taxes online free If the person is anyone else, see Publication 501. File 2009 taxes online free Temporary absences. File 2009 taxes online free   You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. File 2009 taxes online free It must be reasonable to assume that the absent person will return to the home after the temporary absence. File 2009 taxes online free You must continue to keep up the home during the absence. File 2009 taxes online free Kidnapped child. File 2009 taxes online free   You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. File 2009 taxes online free You can claim head of household filing status if all the following statements are true. File 2009 taxes online free The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. File 2009 taxes online free In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. File 2009 taxes online free You would have qualified for head of household filing status if the child had not been kidnapped. File 2009 taxes online free   This treatment applies for all years until the earlier of: The year the child is returned, The year there is a determination that the child is dead, or The year the child would have reached age 18. File 2009 taxes online free More information. File 2009 taxes online free   For more information on filing as head of household, see Publication 501. File 2009 taxes online free Exemptions You can deduct $3,900 for each exemption you claim in 2013. File 2009 taxes online free However, if your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. File 2009 taxes online free There are two types of exemptions: personal exemptions and exemptions for dependents. File 2009 taxes online free If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim his or her personal exemption on his or her own tax return. File 2009 taxes online free Personal Exemptions You can claim your own exemption unless someone else can claim it. File 2009 taxes online free If you are married, you may be able to take an exemption for your spouse. File 2009 taxes online free These are called personal exemptions. File 2009 taxes online free Exemption for Your Spouse Your spouse is never considered your dependent. File 2009 taxes online free Joint return. File 2009 taxes online free   On a joint return, you can claim one exemption for yourself and one for your spouse. File 2009 taxes online free   If your spouse had any gross income, you can claim his or her exemption only if you file a joint return. File 2009 taxes online free Separate return. File 2009 taxes online free   If you file a separate return, you can take an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. File 2009 taxes online free If your spouse is the dependent of another taxpayer, you cannot claim an exemption for your spouse even if the other taxpayer does not actually claim your spouse's exemption. File 2009 taxes online free Alimony paid. File 2009 taxes online free   If you paid alimony to your spouse, you cannot take an exemption for your spouse. File 2009 taxes online free This is because alimony is gross income to the spouse who received it. File 2009 taxes online free Divorced or separated spouse. File 2009 taxes online free   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. File 2009 taxes online free This rule applies even if you provided all of your former spouse's support. File 2009 taxes online free Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. File 2009 taxes online free You can claim an exemption for a dependent even if your dependent files a return. File 2009 taxes online free The term “dependent” means: A qualifying child, or A qualifying relative. File 2009 taxes online free Table 3 shows the tests that must be met to be either a qualifying child or qualifying relative, plus the additional requirements for claiming an exemption for a dependent. File 2009 taxes online free For detailed information, see Publication 501. File 2009 taxes online free   Dependent not allowed a personal exemption. File 2009 taxes online free If you can claim an exemption for your dependent, the dependent cannot claim his or her own exemption on his or her own tax return. File 2009 taxes online free This is true even if you do not claim the dependent's exemption on your return. File 2009 taxes online free It is also true if the decedent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. File 2009 taxes online free Table 3. File 2009 taxes online free Overview of the Rules for Claiming an Exemption for a Dependent Caution. File 2009 taxes online free This table is only an overview of the rules. File 2009 taxes online free For details, see Publication 501. File 2009 taxes online free • You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. File 2009 taxes online free • You cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for refund and there would be no tax liability for either spouse on separate returns. File 2009 taxes online free • You cannot claim a person as a dependent unless that person is a U. File 2009 taxes online free S. File 2009 taxes online free citizen, U. File 2009 taxes online free S. File 2009 taxes online free resident alien, U. File 2009 taxes online free S. File 2009 taxes online free national, or a resident of Canada or Mexico. File 2009 taxes online free 1 • You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. File 2009 taxes online free   Tests To Be a Qualifying Child   Tests To Be a Qualifying Relative 1. File 2009 taxes online free     2. File 2009 taxes online free       3. File 2009 taxes online free    4. File 2009 taxes online free    5. File 2009 taxes online free    The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. File 2009 taxes online free   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled. File 2009 taxes online free   The child must have lived with you for more than half of the year. File 2009 taxes online free 2   The child must not have provided more than half of his or her own support for the year. File 2009 taxes online free   The child is not filing a joint return for the year (unless that joint return is filed only as a claim for refund of withheld income tax or estimated tax paid). File 2009 taxes online free   1. File 2009 taxes online free    2. File 2009 taxes online free       3. File 2009 taxes online free    4. File 2009 taxes online free The person cannot be your qualifying child or the qualifying child of anyone else. File 2009 taxes online free   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 or (b) must live with you all year as a member of your household 2 (and your relationship must not violate local law). File 2009 taxes online free   The person's gross income for the year must be less than $3,900. File 2009 taxes online free 3   You must provide more than half of the person's total support for the year. File 2009 taxes online free 4 If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. File 2009 taxes online free See Special Rule for Qualifying Child of More Than One Person , later, to find out which person is the person entitled to claim the child as a qualifying child. File 2009 taxes online free     1 Exception exists for certain adopted children. File 2009 taxes online free 2 Exceptions exist for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. File 2009 taxes online free 3 Exception exists for persons who are disabled and have income from a sheltered workshop. File 2009 taxes online free 4 Exceptions exist for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. File 2009 taxes online free See Publication 501. File 2009 taxes online free You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. File 2009 taxes online free For more information, see the instructions for your tax return if you file Form 1040A or 1040. File 2009 taxes online free Children of Divorced or Separated Parents (or Parents Who Live Apart) In most cases, because of the residency test (see item 3 under Tests To Be a Qualifying Child in Table 3), a child of divorced or separated parents is the qualifying child of the custodial parent. File 2009 taxes online free However, the child will be treated as the qualifying child of the noncustodial parent if the special rule (discussed next) applies. File 2009 taxes online free Special rule for divorced or separated parents (or parents who live apart). File 2009 taxes online free   A child will be treated as the qualifying child of his or her noncustodial parent if all four of the following statements are true. File 2009 taxes online free The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of the year, whether or not they are or were married. File 2009 taxes online free The child received over half of his or her support for the year from the parents. File 2009 taxes online free The child is in the custody of one or both parents for more than half of the year. File 2009 taxes online free Either of the following applies. File 2009 taxes online free The custodial parent signs a written declaration, discussed later, that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches this written declaration to his or her return. File 2009 taxes online free (If the decree or agreement went into effect after 1984, see Divorce decree or separation agreement that went into effect after 1984 and before 2009 , later. File 2009 taxes online free A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the noncustodial parent cannot claim the child as a dependent, and the noncustodial parent provides at least $600 for the child's support during 2013. File 2009 taxes online free See Child support under pre-1985 agreement , later. File 2009 taxes online free Custodial parent and noncustodial parent. File 2009 taxes online free   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. File 2009 taxes online free The other parent is the noncustodial parent. File 2009 taxes online free   If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year. File 2009 taxes online free   A child is treated as living with a parent for a night if the child sleeps: At that parent's home, whether or not the parent is present, or In the company of the parent, when the child does not sleep at a parent's home (for example, the parent and child are on vacation together). File 2009 taxes online free Equal number of nights. File 2009 taxes online free   If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income. File 2009 taxes online free December 31. File 2009 taxes online free   The night of December 31 is treated as part of the year in which it begins. File 2009 taxes online free For example, December 31, 2013, is treated as part of 2013. File 2009 taxes online free Emancipated child. File 2009 taxes online free   If a child is emancipated under state law, the child is treated as not living with either parent. File 2009 taxes online free See Examples 5 and 6 . File 2009 taxes online free Absences. File 2009 taxes online free    If a child was not with either parent on a particular night (because, for example, the child was staying at a friend's house), the child is treated as living with the parent with whom the child normally would have lived for that night, except for the absence. File 2009 taxes online free But if it cannot be determined with which parent the child normally would have lived or if the child would not have lived with either parent that night, the child is treated as not living with either parent that night. File 2009 taxes online free Parent works at night. File 2009 taxes online free   If, due to a parent's nighttime work schedule, a child lives for a greater number of days but not nights with the parent who works at night, that parent is treated as the custodial parent. File 2009 taxes online free On a school day, the child is treated as living at the primary residence registered with the school. File 2009 taxes online free Example 1 – child lived with one parent greater number of nights. File 2009 taxes online free You and your child’s other parent are divorced. File 2009 taxes online free In 2013, your child lived with you 210 nights and with the other parent 156 nights. File 2009 taxes online free You are the custodial parent. File 2009 taxes online free Example 2 – child is away at camp. File 2009 taxes online free In 2013, your daughter lives with each parent for alternate weeks. File 2009 taxes online free In the summer, she spends 6 weeks at summer camp. File 2009 taxes online free During the time she is at camp, she is treated as living with you for 3 weeks and with her other parent, your ex-spouse, for 3 weeks because this is how long she would have lived with each parent if she had not attended summer camp. File 2009 taxes online free Example 3 – child lived same number of days with each parent. File 2009 taxes online free Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. File 2009 taxes online free Your adjusted gross income is $40,000. File 2009 taxes online free Your ex-spouse's adjusted gross income is $25,000. File 2009 taxes online free You are treated as your son's custodial parent because you have the higher adjusted gross income. File 2009 taxes online free Example 4 – child is at parent’s home but with other parent. File 2009 taxes online free Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. File 2009 taxes online free You become ill and are hospitalized. File 2009 taxes online free The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. File 2009 taxes online free Your son is treated as living with you during this 10-day period because he was living in your home. File 2009 taxes online free Example 5 – child emancipated in May. File 2009 taxes online free When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. File 2009 taxes online free As a result, he is not considered in the custody of his parents for more than half of the year. File 2009 taxes online free The special rule for children of divorced or separated parents (or parents who live apart) does not apply. File 2009 taxes online free Example 6 – child emancipated in August. File 2009 taxes online free Your daughter lives with you from January 1, 2013, until May 31, 2013, and lives with her other parent, your ex-spouse, from June 1, 2013, through the end of the year. File 2009 taxes online free She turns 18 and is emancipated under state law on August 1, 2013. File 2009 taxes online free Because she is treated as not living with either parent beginning on August 1, she is treated as living with you the greater number of nights in 2013. File 2009 taxes online free You are the custodial parent. File 2009 taxes online free Written declaration. File 2009 taxes online free    The custodial parent must use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. File 2009 taxes online free The noncustodial parent must attach a copy of the form or statement to his or her tax return. File 2009 taxes online free   The exemption can be released for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration. File 2009 taxes online free Divorce decree or separation agreement that went into effect after 1984 and before 2009. File 2009 taxes online free   If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. File 2009 taxes online free To be able to do this, the decree or agreement must state all three of the following. File 2009 taxes online free The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. File 2009 taxes online free The custodial parent will not claim the child as a dependent for the year. File 2009 taxes online free The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. File 2009 taxes online free   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her return. File 2009 taxes online free The cover page (write the other parent's social security number on this page). File 2009 taxes online free The pages that include all of the information identified in items (1) through (3) above. File 2009 taxes online free The signature page with the other parent's signature and the date of the agreement. File 2009 taxes online free Post-2008 divorce decree or separation agreement. File 2009 taxes online free   If the decree or agreement went into effect after 2008, a noncustodial parent claiming an exemption for a child cannot attach pages from a divorce decree or separation agreement instead of Form 8332. File 2009 taxes online free The custodial parent must sign either a Form 8332 or a similar statement. File 2009 taxes online free The only purpose of this statement must be to release the custodial parent's claim to the child's exemption. File 2009 taxes online free The noncustodial parent must attach a copy to his or her return. File 2009 taxes online free The form or statement must release the custodial parent's claim to the child without any conditions. File 2009 taxes online free For example, the release must not depend on the noncustodial parent paying support. File 2009 taxes online free    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. File 2009 taxes online free Revocation of release of claim to an exemption. File 2009 taxes online free   The custodial parent can revoke a release of claim to exemption that he or she previously released to the noncustodial parent on Form 8332 or a similar statement. File 2009 taxes online free In order for the revocation to be effective for 2013, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2012 or earlier. File 2009 taxes online free The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation. File 2009 taxes online free Remarried parent. File 2009 taxes online free   If you remarry, the support provided by your new spouse is treated as provided by you. File 2009 taxes online free Child support under pre-1985 agreement. File 2009 taxes online free   All child support payments actually received from the noncustodial parent under a pre-1985 agreement are considered used for the support of the child, even if such amounts are not actually spent for child support. File 2009 taxes online free Example. File 2009 taxes online free Under a pre-1985 agreement, the noncustodial parent provides $1,200 for the child's support. File 2009 taxes online free This amount is considered support provided by the noncustodial parent even if the $1,200 was actually spent on things other than support. File 2009 taxes online free Parents who never married. File 2009 taxes online free   The special rule for divorced or separated parents also applies to parents who never married and lived apart at all times during the last 6 months of the year. File 2009 taxes online free Alimony. File 2009 taxes online free   Payments to your spouse that are includible in his or her gross income as either alimony, separate maintenance payments, or similar payments from an estate or trust, are not treated as a payment for the support of a dependent. File 2009 taxes online free Special Rule for Qualifying Child of More Than One Person If your qualifying child is not a qualifying child of anyone else, this special rule does not apply to you and you do not need to read about it. File 2009 taxes online free This is also true if your qualifying child is not a qualifying child of anyone else except your spouse with whom you file a joint return. File 2009 taxes online free If a child is treated as the qualifying child of the noncustodial parent under the Special rule for divorced or separated parents (or parents who live apart), earlier, see Applying this special rule to divorced or separated parents (or parents who live apart), later. File 2009 taxes online free Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. File 2009 taxes online free (For a description of these tests, see list items 1 through 5 under Tests To Be a Qualifying Child in Table 3). File 2009 taxes online free Although the child meets the conditions to be a qualifying child of each of these persons, only one person can actually use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). File 2009 taxes online free The exemption for the child. File 2009 taxes online free The child tax credit. File 2009 taxes online free Head of household filing status. File 2009 taxes online free The credit for child and dependent care expenses. File 2009 taxes online free The exclusion from income for dependent care benefits. File 2009 taxes online free The earned income credit. File 2009 taxes online free The other person cannot take any of these benefits based on this qualifying child. File 2009 taxes online free In other words, you and the other person cannot agree to divide these tax benefits between you. File 2009 taxes online free The other person cannot take any of these tax benefits unless he or she has a different qualifying child. File 2009 taxes online free Tiebreaker rules. File 2009 taxes online free   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. File 2009 taxes online free If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. File 2009 taxes online free If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. File 2009 taxes online free If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. File 2009 taxes online free If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. File 2009 taxes online free If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. File 2009 taxes online free If the child's parents file a joint return with each other, this rule can be applied by dividing the parents' total AGI evenly between them; see Publication 501 for details. File 2009 taxes online free   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. File 2009 taxes online free Example 1—separated parents. File 2009 taxes online free You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. File 2009 taxes online free In August and September, your son lived with you. File 2009 taxes online free For the rest of the year, your son lived with your husband, the boy's father. File 2009 taxes online free Your son is a qualifying child of both you and your husband because your son lived with each of you for more than half the year and because he met the relationship, age, support, and joint return tests for both of you. File 2009 taxes online free At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the special rule for divorced or separated parents (or parents who live apart) does not apply. File 2009 taxes online free You and your husband will file separate returns. File 2009 taxes online free Your husband agrees to let you treat your son as a qualifying child. File 2009 taxes online free This means, if your husband does not claim your son as a qualifying child, you can claim your son as a dependent and treat him as a qualifying child for the child tax credit and exclusion for dependent care benefits, if you qualify for each of those tax benefits. File 2009 taxes online free However, you cannot claim head of household filing status because you and your husband did not live apart the last 6 months of the year. File 2009 taxes online free And, as a result of your filing status being married filing separately, you cannot claim the earned income credit or the credit for child and dependent care expenses. File 2009 taxes online free Example 2—separated parents claim same child. File 2009 taxes online free The facts are the same as in Example 1 except that you and your husband both claim your son as a qualifying child. File 2009 taxes online free In this case, only your husband will be allowed to treat your son as a qualifying child. File 2009 taxes online free This is because, during 2013, the boy lived with him longer than with you. File 2009 taxes online free If you claimed an exemption, the child tax credit, or the exclusion for dependent care benefits for your son, the IRS will disallow your claim to all these tax benefits, unless you have another qualifying child. File 2009 taxes online free In addition, because you and your husband did not live apart the last 6 months of the year, your husband cannot claim head of household filing status. File 2009 taxes online free And, as a result of his filing status being married filing separately, he cannot claim the earned income credit or the credit for child and dependent care expenses. File 2009 taxes online free Applying this special rule to divorced or separated parents (or parents who live apart). File 2009 taxes online free   If a child is treated as the qualifying child of the noncustodial parent under the special rule for divorced or separated parents (or parents who live apart) described earlier, only the noncustodial parent can claim an exemption and the child tax credit for the child. File 2009 taxes online free However, the noncustodial parent cannot claim the child as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. File 2009 taxes online free Only the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for those four tax benefits. File 2009 taxes online free If the child is the qualifying child of more than one person for those tax benefits, the tiebreaker rules determine which person can treat the child as a qualifying child. File 2009 taxes online free Example 1. File 2009 taxes online free You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. File 2009 taxes online free Your AGI is $10,000. File 2009 taxes online free Your mother's AGI is $25,000. File 2009 taxes online free Your son's father does not live with you or your son. File 2009 taxes online free Under the rules for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child if he meets all the requirements to do so. File 2009 taxes online free Because of this, you cannot claim an exemption or the child tax credit for your son. File 2009 taxes online free However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. File 2009 taxes online free You and your mother did not have any child care expenses or dependent care benefits, but the boy is a qualifying child of both you and your mother for head of household filing status and the earned income credit because he meets the relationship, age, residency, support, and joint return tests for both you and your mother. File 2009 taxes online free (Note: The support test does not apply for the earned income credit. File 2009 taxes online free ) However, you agree to let your mother claim your son. File 2009 taxes online free This means she can claim him for head of household filing status and the earned income credit if she qualifies for each and if you do not claim him as a qualifying child for the earned income credit. File 2009 taxes online free (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. File 2009 taxes online free ) Example 2. File 2009 taxes online free The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. File 2009 taxes online free Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. File 2009 taxes online free Example 3. File 2009 taxes online free The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the earned income credit. File 2009 taxes online free Your mother also claims him as a qualifying child for head of household filing status. File 2009 taxes online free You, as the child's parent, will be the only one allowed to claim your son as a qualifying child for the earned income credit. File 2009 taxes online free The IRS will disallow your mother's claim to the earned income credit and head of household filing status unless she has another qualifying child. File 2009 taxes online free Phaseout of Exemptions The amount you can claim as a deduction for exemptions is reduced once your adjusted gross income (AGI) goes above a certain level for your filing status. File 2009 taxes online free These levels are as follows:    Filing Status AGI Level That Reduces Exemption Amount Married filing separately $150,000 Single 250,000 Head of household 275,000 Married filing jointly 300,000 Qualifying widow(er) 300,000 You must reduce the dollar amount of your exemptions by 2% for each $2,500, or part of $2,500 ($1,250 if you are married filing separately), that your AGI exceeds the amount shown above for your filing status. File 2009 taxes online free If your AGI exceeds the amount shown above by more than $122,500 ($61,250 if married filing separately), the amount of your deduction for exemptions is reduced to zero. File 2009 taxes online free If your AGI exceeds the level for your filing status, use the Deduction for Exemptions Worksheet found in the instructions for Form 1040 or Form 1040NR to figure the amount of your deduction for exemptions. File 2009 taxes online free Alimony Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. File 2009 taxes online free It does not include voluntary payments that are not made under a divorce or separation instrument. File 2009 taxes online free Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. File 2009 taxes online free Although this discussion is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. File 2009 taxes online free To be alimony, a payment must meet certain requirements. File 2009 taxes online free There are some differences between the requirements that apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. File 2009 taxes online free The general requirements that apply to payments regardless of when the divorce or separation instrument was executed and the specific requirements that apply to post-1984 instruments (and, in certain cases, some pre-1985 instruments) are discussed in this publication. File 2009 taxes online free See, Instruments Executed Before 1985 , later, if you are looking for information on where to find the specific requirements that apply to pre-1985 instruments. File 2009 taxes online free Spouse or former spouse. File 2009 taxes online free   Unless otherwise stated, the term “spouse” includes former spouse. File 2009 taxes online free Divorce or separation instrument. File 2009 taxes online free   The term “divorce or separation instrument” means: A decree of divorce or separate maintenance or a written instrument incident to that decree, A written separation agreement, or A decree or any type of court order requiring a spouse to make payments for the support or maintenance of the other spouse. File 2009 taxes online free This includes a temporary decree, an interlocutory (not final) decree, and a decree of alimony pendente lite (while awaiting action on the final decree or agreement). File 2009 taxes online free Invalid decree. File 2009 taxes online free   Payments under a divorce decree can be alimony even if the decree's validity is in question. File 2009 taxes online free A divorce decree is valid for tax purposes until a court having proper jurisdiction holds it invalid. File 2009 taxes online free Amended instrument. File 2009 taxes online free   An amendment to a divorce decree may change the nature of your payments. File 2009 taxes online free Amendments are not ordinarily retroactive for federal tax purposes. File 2009 taxes online free However, a retroactive amendment to a divorce decree correcting a clerical error to reflect the original intent of the court will generally be effective retroactively for federal tax purposes. File 2009 taxes online free Example 1. File 2009 taxes online free A court order retroactively corrected a mathematical error under your divorce decree to express the original intent to spread the payments over more than 10 years. File 2009 taxes online free This change also is effective retroactively for federal tax purposes. File 2009 taxes online free Example 2. File 2009 taxes online free Your original divorce decree did not fix any part of the payment as child support. File 2009 taxes online free To reflect the true intention of the court, a court order retroactively corrected the error by designating a part of the payment as child support. File 2009 taxes online free The amended order is effective retroactively for federal tax purposes. File 2009 taxes online free Deducting alimony paid. File 2009 taxes online free   You can deduct alimony you paid, whether or not you itemize deductions on your return. File 2009 taxes online free You must file Form 1040. File 2009 taxes online free You cannot use Form 1040A, 1040EZ, or 1040NR. File 2009 taxes online free Enter the amount of alimony you paid on Form 1040, line 31a. File 2009 taxes online free In the space provided on line 31b, enter your spouse's social security number (SSN) or IRS individual taxpayer identification number (ITIN). File 2009 taxes online free If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. File 2009 taxes online free Show the SSN or ITIN and amount paid to each other recipient on an attached statement. File 2009 taxes online free Enter your total payments on line 31a. File 2009 taxes online free If you do not provide your spouse's SSN or ITIN, you may have to pay a $50 penalty and your deduction may be disallowed. File 2009 taxes online free Reporting alimony received. File 2009 taxes online free   Report alimony you received as income on Form 1040, line 11, or on Schedule NEC (Form 1040NR), line 12. File 2009 taxes online free You cannot use Form 1040A, 1040EZ, or 1040NR-EZ. File 2009 taxes online free    You must give the person who paid the alimony your SSN or ITIN. File 2009 taxes online free If you do not, you may have to pay a $50 penalty. File 2009 taxes online free Withholding on nonresident aliens. File 2009 taxes online free   If you are a U. File 2009 taxes online free S. File 2009 taxes online free citizen or resident alien and you pay alimony to a nonresident alien spouse, you may have to withhold income tax at a rate of 30% on each payment. File 2009 taxes online free However, many tax treaties provide for an exemption from withholding for alimony payments. File 2009 taxes online free For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. File 2009 taxes online free General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. File 2009 taxes online free Payments not alimony. File 2009 taxes online free   Not all payments under a divorce or separation instrument are alimony. File 2009 taxes online free Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained later under Community Property , Payments to keep up the payer's property, or Use of the payer's property. File 2009 taxes online free Example. File 2009 taxes online free Under your written separation agreement, your spouse lives rent-free in a home you own and you must pay the mortgage, real estate taxes, insurance, repairs, and utilities for the home. File 2009 taxes online free Because you own the home and the debts are yours, your payments for the mortgage, real estate taxes, insurance, and repairs are not alimony. File 2009 taxes online free Neither is the value of your spouse's use of the home. File 2009 taxes online free If they otherwise qualify, you can deduct the payments for utilities as alimony. File 2009 taxes online free Your spouse must report them as income. File 2009 taxes online free If you itemize deductions, you can deduct the real estate taxes and, if the home is a qualified home, you can also include the interest on the mortgage in figuring your deductible interest. File 2009 taxes online free However, if your spouse owned the home, see Example 2 under Payments to a third party, later. File 2009 taxes online free If you owned the home jointly with your spouse, see Table 4. File 2009 taxes online free For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. File 2009 taxes online free Child support. File 2009 taxes online free   To determine whether a payment is child support, see the discussion under Instruments Executed After 1984 , later. File 2009 taxes online free If your divorce or separation agreement was executed before 1985, see the 2004 revision of Publication 504 available at www. File 2009 taxes online free irs. File 2009 taxes online free gov/formspubs. File 2009 taxes online free Underpayment. File 2009 taxes online free   If both alimony and child support payments are called for by your divorce or separation instrument, and you pay less than the total required, the payments apply first to child support and then to alimony. File 2009 taxes online free Example. File 2009 taxes online free Your divorce decree calls for you to pay your former spouse $200 a month ($2,400 ($200 x 12) a year) as child support and $150 a month ($1,800 ($150 x 12) a year) as alimony. File 2009 taxes online free If you pay the full amount of $4,200 ($2,400 + $1,800) during the year, you can deduct $1,800 as alimony and your former spouse must report $1,800 as alimony received. File 2009 taxes online free If you pay only $3,600 during the year, $2,400 is child support. File 2009 taxes online free You can deduct only $1,200 ($3,600 – $2,400) as alimony and your former spouse must report $1,200 as alimony received. File 2009 taxes online free Payments to a third party. File 2009 taxes online free   Cash payments, checks, or money orders to a third party on behalf of your spouse under the terms of your divorce or separation instrument can be alimony, if they otherwise qualify. File 2009 taxes online free These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. File 2009 taxes online free ), taxes, tuition, etc. File 2009 taxes online free The payments are treated as received by your spouse and then paid to the third party. File 2009 taxes online free Example 1. File 2009 taxes online free Under your divorce decree, you must pay your former spouse's medical and dental expenses. File 2009 taxes online free If the payments otherwise qualify, you can deduct them as alimony on your return. File 2009 taxes online free Your former spouse must report them as alimony received and can include them in figuring deductible medical expenses. File 2009 taxes online free Example 2. File 2009 taxes online free Under your separation agreement, you must pay the real estate taxes, mortgage payments, and insurance premiums on a home owned by your spouse. File 2009 taxes online free If they otherwise qualify, you can deduct the payments as alimony on your return, and your spouse must report them as alimony received. File 2009 taxes online free If itemizing deductions, your spouse can deduct the real estate taxes and, if the home is a qualified home, also include the interest on the mortgage in figuring deductible interest. File 2009 taxes online free However, if you owned the home, see the example under Payments not alimony , earlier. File 2009 taxes online free If you owned the home jointly with your spouse, see Table 4. File 2009 taxes online free Life insurance premiums. File 2009 taxes online free   Alimony includes premiums you must pay under your divorce or separation instrument for insurance on your life to the extent your spouse owns the policy. File 2009 taxes online free Payments for jointly-owned home. File 2009 taxes online free   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse or former spouse, some of your payments may be alimony. File 2009 taxes online free See Table 4. File 2009 taxes online free   However, if your spouse owned the home, see Example 2 under Payments to a third party, earlier. File 2009 taxes online free If you owned the home, see the example under Payments not alimony , earlier. File 2009 taxes online free Table 4. File 2009 taxes online free Expenses for a Jointly-Owned Home Use the table below to find how much of your payment is alimony and how much you can claim as an itemized deduction. File 2009 taxes online free IF you must pay all of the . File 2009 taxes online free . File 2009 taxes online free . File 2009 taxes online free AND your home is . File 2009 taxes online free . File 2009 taxes online free . File 2009 taxes online free THEN you can deduct and your spouse (or former spouse) must include as alimony . File 2009 taxes online free . File 2009 taxes online free . File 2009 taxes online free AND you can claim as an itemized deduction . File 2009 taxes online free . File 2009 taxes online free . File 2009 taxes online free   mortgage payments (principal and interest) jointly owned half of the total payments half of the interest as interest expense (if the home is a qualified home). File 2009 taxes online free 1   real estate taxes and home insurance held as tenants in common half of the total payments half of the real estate taxes2 and none of the home insurance. File 2009 taxes online free     held as tenants by the entirety or in joint tenancy none of the payments all of the real estate taxes and none of the home insurance. File 2009 taxes online free 1 Your spouse (or former spouse) can deduct the other half of the interest if the home is a qualified home. File 2009 taxes online free  2 Your spouse (or former spouse) can deduct the other half of the real estate taxes. File 2009 taxes online free Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. File 2009 taxes online free Exception for instruments executed before 1985. File 2009 taxes online free   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. File 2009 taxes online free A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. File 2009 taxes online free A temporary divorce or separation instrument executed before 1985 and incorporated into, or adopted by, a final decree executed after 1984 that: Changes the amount or period of payment, or Adds or deletes any contingency or condition. File 2009 taxes online free   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, see the 2004 revision of Publication 504 available at www. File 2009 taxes online free irs. File 2009 taxes online free gov/formspubs. File 2009 taxes online free Example 1. File 2009 taxes online free In November 1984, you and your former spouse executed a written separation agreement. File 2009 taxes online free In February 1985, a decree of divorce was substituted for the written separation agreement. File 2009 taxes online free The decree of divorce did not change the terms for the alimony you pay your former spouse. File 2009 taxes online free The decree of divorce is treated as executed before 1985. File 2009 taxes online free Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. File 2009 taxes online free Example 2. File 2009 taxes online free The facts are the same as in Example 1 except that the decree of divorce changed the amount of the alimony. File 2009 taxes online free In this example, the decree of divorce is not treated as executed before 1985. File 2009 taxes online free The alimony payments are subject to the rules for payments under instruments executed after 1984. File 2009 taxes online free Alimony Requirements A payment to or for a spouse under a divorce or separation instrument is alimony if the spouses do not file a joint return with each other and all the following requirements are met. File 2009 taxes online free The payment is in cash. File 2009 taxes online free The instrument does not designate the payment as not alimony. File 2009 taxes online free The spouses are not members of the same household at the time the payments are made. File 2009 taxes online free This requirement applies only if the spouses are legally separated under a decree of divorce or separate maintenance. File 2009 taxes online free There is no liability to make any payment (in cash or property) after the death of the recipient spouse. File 2009 taxes online free The payment is not treated as child support. File 2009 taxes online free Each of these requirements is discussed next. File 2009 taxes online free Cash payment requirement. File 2009 taxes online free   Only cash payments, including checks and money orders, qualify as alimony. File 2009 taxes online free The following do not qualify as alimony. File 2009 taxes online free Transfers of services or property (including a debt instrument of a third party or an annuity contract). File 2009 taxes online free Execution of a debt instrument by the payer. File 2009 taxes online free The use of the payer's property. File 2009 taxes online free Payments to a third party. File 2009 taxes online free   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. File 2009 taxes online free See Payments to a third party under General Rules, earlier. File 2009 taxes online free   Also, cash payments made to a third party at the written request of your spouse may qualify as alimony if all the following requirements are met. File 2009 taxes online free The payments are in lieu of payments of alimony directly to your spouse. File 2009 taxes online free The written request states that both spouses intend the payments to be treated as alimony. File 2009 taxes online free You receive the written request from your spouse before you file your return for the year you made the payments. File 2009 taxes online free Payments designated as not alimony. File 2009 taxes online free   You and your spouse can designate that otherwise qualifying payments are not alimony. File 2009 taxes online free You do this by including a provision in your divorce or separation instrument that states the payments are not deductible as alimony by you and are excludable from your spouse's income. File 2009 taxes online free For this purpose, any instrument (written statement) signed by both of you that makes this designation and that refers to a previous written separation agreement is treated as a written separation agreement (and therefore a divorce or separation instrument). File 2009 taxes online free If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. File 2009 taxes online free   Your spouse can exclude the payments from income only if he or she attaches a copy of the instrument designating them as not alimony to his or her return. File 2009 taxes online free The copy must be attached each year the designation applies. File 2009 taxes online free Spouses cannot be members of the same household. File 2009 taxes online free   Payments to your spouse while you are members of the same household are not alimony if you are legally separated under a decree of divorce or separate maintenance. File 2009 taxes online free A home you formerly shared is considered one household, even if you physically separate yourselves in the home. File 2009 taxes online free   You are not treated as members of the same household if one of you is preparing to leave the household and does leave no later than 1 month after the date of the payment. File 2009 taxes online free Exception. File 2009 taxes online free   If you are not legally separated under a decree of divorce or separate maintenance, a payment under a written separation agreement, support decree, or other court order may qualify as alimony even if you are members of the same household when the payment is made. File 2009 taxes online free Liability for payments after death of recipient spouse. File 2009 taxes online free   If any part of payments you make must continue to be made for any period after your spouse's death, that part of your payments is not alimony whether made before or after the death. File 2009 taxes online free If all of the payments would continue, then none of the payments made before or after the death are alimony. File 2009 taxes online free   The divorce or separation instrument does not have to expressly state that the payments cease upon the