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Free 1040ez 2014

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Free 1040ez 2014

Free 1040ez 2014 12. Free 1040ez 2014   Filing Form 720 Table of Contents Attachments to Form 720. Free 1040ez 2014 Conditions to allowance. Free 1040ez 2014 Use Form 720 to report and pay the excise taxes previously discussed in this publication. Free 1040ez 2014 File Form 720 for each calendar quarter until you file a final Form 720. Free 1040ez 2014 For information on filing Form 720 electronically, visit the IRS e-file website at www. Free 1040ez 2014 irs. Free 1040ez 2014 gov/efile. Free 1040ez 2014 You may be required to file your returns on a monthly or semimonthly basis instead of quarterly if you do not make deposits as required (see Payment of Taxes, later) or are liable for the excise tax on taxable fuels and meet certain conditions. Free 1040ez 2014 Form 720 has three parts and three schedules. Free 1040ez 2014 Part I consists of excise taxes generally required to be deposited (see Payment of Taxes, later). Free 1040ez 2014 Part II consists of excise taxes that are not required to be deposited. Free 1040ez 2014 Part III is used to figure your tax liability for the quarter and the amount of any balance due or overpayment. Free 1040ez 2014 Schedule A, Excise Tax Liability, is used to record your net tax liability for each semimonthly period in a quarter. Free 1040ez 2014 Complete it if you have an entry in Part I. Free 1040ez 2014 Schedule C, Claims, is used to make claims. Free 1040ez 2014 However, Schedule C can only be used if you are reporting a liability in Part I or Part II. Free 1040ez 2014 Schedule T, Two-Party Exchange Information Reporting, is used to report certain exchanges of taxable fuel before or in connection with the removal at the terminal rack. Free 1040ez 2014 Attachments to Form 720. Free 1040ez 2014   You may have to attach the following forms. Free 1040ez 2014 Form 6197 for the gas guzzler tax. Free 1040ez 2014 Form 6627 for environmental taxes. Free 1040ez 2014 Form 720X. Free 1040ez 2014   This form is used to make adjustments to Forms 720 filed in prior quarters. Free 1040ez 2014 You can file Form 720X by itself or, if it shows a decrease in tax, you can attach it to Form 720. Free 1040ez 2014 See Form 720X for more information. Free 1040ez 2014 Conditions to allowance. Free 1040ez 2014   For tax decreases, the claimant must check the appropriate box on Form 720X stating that: For adjustments of communications or air transportation taxes, the claimant has: Repaid the tax to the person from whom it was collected, or Obtained the consent of that person to the allowance of the adjustment. Free 1040ez 2014 For other adjustments, the claimant has: Not included the tax in the price of the article and not collected the tax from the purchaser, Repaid the tax to the ultimate purchaser, or Attached the written consent of the ultimate purchaser to the allowance of the adjustment. Free 1040ez 2014 However, the conditions listed under (2) do not apply to environmental taxes, the ship passenger tax, obligations not in registered form, foreign insurance taxes, fuels used on inland waterways, cellulosic or second generation biofuel sold as but not used as fuel, biodiesel sold as fuel but not used as fuel, and certain fuel taxes if the tax was based on use (for example, dyed diesel fuel used in trains, LPG, and CNG). Free 1040ez 2014 Final return. Free 1040ez 2014   File a final return if: You go out of business, or You will not owe excise taxes that are reportable on Form 720 in future quarters. Free 1040ez 2014 Due dates. Free 1040ez 2014   Form 720 must be filed by the following due dates. Free 1040ez 2014 Quarter Covered Due Dates January, February, March April 30 April, May, June July 31 July, August, September October 31 October, November, December January 31   If any due date falls on a Saturday, Sunday, or legal holiday, you can file the return on the next business day. Free 1040ez 2014 One-time filing. Free 1040ez 2014   If you import a gas guzzling automobile, you may be eligible to make a one-time filing using your SSN if you: Do not import gas guzzling automobiles in the course of your trade or business, and Are not required to file Form 720 reporting other excise taxes for the calendar quarter, except for a one-time filing. Free 1040ez 2014   If you meet both requirements above, see Gas guzzler tax (IRS No. Free 1040ez 2014 40) in the Instructions for Form 720 for how to file and pay the tax. Free 1040ez 2014 Payment voucher. Free 1040ez 2014   Form 720-V, Payment Voucher, must be included with Form 720 if you have a balance due on line 10 of Form 720 and you are making your payment by check or money order. Free 1040ez 2014 Prev  Up  Next   Home   More Online Publications
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The Free 1040ez 2014

Free 1040ez 2014 4. Free 1040ez 2014   Deductions Table of Contents Standard DeductionStandard Deduction for Dependents Itemized DeductionsMedical and Dental Expenses Most taxpayers have a choice of taking a standard deduction or itemizing their deductions. Free 1040ez 2014 You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. Free 1040ez 2014 If you have a choice, you should use the method that gives you the lower tax. Free 1040ez 2014 Standard Deduction The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. Free 1040ez 2014 Generally, the standard deduction amounts are adjusted each year for inflation. Free 1040ez 2014 In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. Free 1040ez 2014 Persons not eligible for the standard deduction. Free 1040ez 2014   Your standard deduction is zero and you should itemize any deductions you have if: You are married and filing a separate return, and your spouse itemizes deductions, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. Free 1040ez 2014 You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. Free 1040ez 2014   If you are a nonresident alien who is married to a U. Free 1040ez 2014 S. Free 1040ez 2014 citizen or resident alien at the end of the year, you can choose to be treated as a U. Free 1040ez 2014 S. Free 1040ez 2014 resident. Free 1040ez 2014 See Publication 519, U. Free 1040ez 2014 S. Free 1040ez 2014 Tax Guide for Aliens. Free 1040ez 2014 If you make this choice, you can take the standard deduction. Free 1040ez 2014 Decedent's final return. Free 1040ez 2014   The amount of the standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. Free 1040ez 2014 However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. Free 1040ez 2014 Higher standard deduction for age (65 or older). Free 1040ez 2014   If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. Free 1040ez 2014 You are considered age 65 on the day before your 65th birthday. Free 1040ez 2014 Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. Free 1040ez 2014 Higher standard deduction for blindness. Free 1040ez 2014   If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. Free 1040ez 2014 You qualify for this benefit if you are totally or partly blind. Free 1040ez 2014 Not totally blind. Free 1040ez 2014   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is not more than 20 degrees. Free 1040ez 2014   If your eye condition will never improve beyond these limits, the statement should include this fact. Free 1040ez 2014 You must keep the statement in your records. Free 1040ez 2014   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. Free 1040ez 2014 Spouse 65 or older or blind. Free 1040ez 2014   You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and an exemption for your spouse could not be claimed by another taxpayer. Free 1040ez 2014    You cannot claim the higher standard deduction for an individual other than yourself and your spouse. Free 1040ez 2014 Example. Free 1040ez 2014 This example illustrates how to determine your standard deduction using Worksheet 4-1. Free 1040ez 2014 Bill and Lisa are filing a joint return for 2013. Free 1040ez 2014 Both are over age 65. Free 1040ez 2014 Neither is blind, and neither can be claimed as a dependent. Free 1040ez 2014 They do not itemize deductions, so they use Worksheet 4-1. Free 1040ez 2014 Because they are married filing jointly, they enter $12,200 on line 1. Free 1040ez 2014 They check the “No” box on line 2, so they also enter $12,200 on line 4. Free 1040ez 2014 Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. Free 1040ez 2014 They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. Free 1040ez 2014 Standard Deduction for Dependents The standard deduction for an individual for whom an exemption can be claimed on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). Free 1040ez 2014 However, the standard deduction may be higher if the individual is 65 or older or blind. Free 1040ez 2014 If an exemption for you (or your spouse if you are filing jointly) can be claimed on someone else's return, use Worksheet 4-1, if applicable, to determine your standard deduction. Free 1040ez 2014 Worksheet 4-1. Free 1040ez 2014 2013 Standard Deduction Worksheet Caution. Free 1040ez 2014 If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. Free 1040ez 2014 If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. Free 1040ez 2014 Put the total number of boxes checked in box c and go to line 1. Free 1040ez 2014 a. Free 1040ez 2014 You   Born before  January 2, 1949     Blind b. Free 1040ez 2014 Your spouse, if claiming  spouse's exemption   Born before January 2, 1949     Blind c. Free 1040ez 2014 Total boxes checked             1. Free 1040ez 2014 Enter the amount shown below for your filing status. Free 1040ez 2014               Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950   1. Free 1040ez 2014           2. Free 1040ez 2014 Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  No. Free 1040ez 2014 Skip line 3; enter the amount from line 1 on line 4. Free 1040ez 2014   Yes. Free 1040ez 2014 Go to line 3. Free 1040ez 2014         3. Free 1040ez 2014 Is your earned income* more than $650?               Yes. Free 1040ez 2014 Add $350 to your earned income. Free 1040ez 2014 Enter the total   3. Free 1040ez 2014         No. Free 1040ez 2014 Enter $1,000 4. Free 1040ez 2014 Enter the smaller of line 1 or line 3 4. Free 1040ez 2014   5. Free 1040ez 2014 If born before January 2, 1949, or blind, multiply the number in box c by $1,200 ($1,500 if single or head of household). Free 1040ez 2014 Enter the result here. Free 1040ez 2014 Otherwise, enter -0- 5. Free 1040ez 2014   6. Free 1040ez 2014 Add lines 4 and 5. Free 1040ez 2014 This is your standard deduction for 2013. Free 1040ez 2014 6. Free 1040ez 2014   * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Free 1040ez 2014 It also includes any amount received as a scholarship that you must include in your income. Free 1040ez 2014 Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27 (or the amount you reported on Form 1040A, line 7). Free 1040ez 2014 Itemized Deductions Some individuals should itemize their deductions because it will save them money. Free 1040ez 2014 Others should itemize because they do not qualify for the standard deduction. Free 1040ez 2014 See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. Free 1040ez 2014 You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. Free 1040ez 2014 For more information, see Overall limitation, later. Free 1040ez 2014 Medical and dental expenses, some taxes, certain interest expenses, charitable contributions, casualty and theft losses, and certain other miscellaneous expenses may be itemized as deductions on Schedule A (Form 1040). Free 1040ez 2014 You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Cannot take the standard deduction, Had uninsured medical or dental expenses that are more than 10% of your adjusted gross income (or more than 7. Free 1040ez 2014 5% of your adjusted gross income if either you or your spouse is age 65 or older), Paid interest on your home, Paid real estate or personal property taxes, Paid mortgage insurance premiums, Paid state and local income or general sales taxes, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities (see Publication 526, Charitable Contributions), or Have total itemized deductions that are more than the standard deduction that applies to you. Free 1040ez 2014 See the Schedule A (Form 1040) instructions for more information. Free 1040ez 2014 Overall limitation. Free 1040ez 2014   You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000, if married filing separately, $250,000, if single, $275,000, if head of household, or $300,000, if married filing jointly or qualifying widow(er). Free 1040ez 2014  If your adjusted gross income exceeds the applicable amount, you will use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your total itemized deductions. Free 1040ez 2014 Medical and Dental Expenses You can deduct certain medical and dental expenses you paid for yourself, your spouse, and your dependent(s) if you itemize your deductions on Schedule A (Form 1040). Free 1040ez 2014 Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. Free 1040ez 2014 For more information, see the following discussions of selected items, which are presented in alphabetical order. Free 1040ez 2014 A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. Free 1040ez 2014 Table 4-1. Free 1040ez 2014 Medical and Dental Expenses Checklist You can include: You cannot include: Bandages Capital expenses for equipment or improvements to your home needed for medical care (see Publication 502) Certain weight-loss expenses for obesity Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. Free 1040ez 2014 ) Lead-based paint removal (see Publication 502) Long-term care contracts, qualified (see Publication 502) Meals and lodging provided by a hospital during medical treatment Medical and hospital insurance premiums Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Publication 502) Special items (artificial limbs, false teeth, eyeglasses, contact lenses, hearing aids, crutches, wheelchair, etc. Free 1040ez 2014 ) Special education for mentally or physically disabled persons (see Publication 502) Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services (see Publication 502) Contributions to Archer MSAs (see Publication 969) Bottled water Diaper service Expenses for your general health (even if following your doctor's advice) such as: —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pretax basis) (see Publication 502) Funeral, burial, or cremation expenses Health savings account payments for medical expenses (see Publication 502) Illegal operation or treatment Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. Free 1040ez 2014 Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases (see Publication 502) Surgery for purely cosmetic reasons (see Publication 502) Toothpaste, toiletries, cosmetics, etc. Free 1040ez 2014 Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease You can deduct only the amount of your medical and dental expenses that is more than 10% of your adjusted gross income (or that is more than 7. Free 1040ez 2014 5% of your adjusted gross income if you or your spouse is age 65 or older). Free 1040ez 2014 What to include. Free 1040ez 2014   Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. Free 1040ez 2014 If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Free 1040ez 2014 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. Free 1040ez 2014 You can include medical expenses you charge to your credit card in the year the charge is made. Free 1040ez 2014 It does not matter when you actually pay the amount charged. Free 1040ez 2014 Home Improvements You can include in medical expenses amounts you pay for home improvements if their main purpose is medical care for you, your spouse, or your dependent. Free 1040ez 2014 Only reasonable costs to accommodate a home to your disabled condition (or that of your spouse or your dependent(s) who live with you) are considered medical care. Free 1040ez 2014 Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. Free 1040ez 2014 Publication 502 contains additional information and examples, including a capital expense worksheet, to assist you in figuring the amount of the capital expense that you can include in your medical expenses. Free 1040ez 2014 Also, see Publication 502 for information about deductible operating and upkeep expenses related to such capital expense items, and for information about improvements, for medical reasons, to property rented by a person with disabilities. Free 1040ez 2014 Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. Free 1040ez 2014 This is a personal expense that is not deductible. Free 1040ez 2014 However, you may be able to include certain expenses paid to a person providing nursing-type services. Free 1040ez 2014 For more information, see Nursing Services , later. Free 1040ez 2014 Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Free 1040ez 2014 For more information, see Qualified long-term care services under Long-Term Care, later. Free 1040ez 2014 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. Free 1040ez 2014 This includes amounts paid for meals and lodging. Free 1040ez 2014 Also, see Meals and Lodging , later. Free 1040ez 2014 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. Free 1040ez 2014 Qualified long-term care services. Free 1040ez 2014   Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided under a plan of care prescribed by a licensed health care practitioner. Free 1040ez 2014 Chronically ill individual. Free 1040ez 2014    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. Free 1040ez 2014 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. Free 1040ez 2014 Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Free 1040ez 2014 He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Free 1040ez 2014 Maintenance and personal care services. Free 1040ez 2014    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). Free 1040ez 2014 Qualified long-term care insurance contracts. Free 1040ez 2014   A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. Free 1040ez 2014 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. Free 1040ez 2014   The amount of qualified long-term care premiums you can include is limited. Free 1040ez 2014 You can include the following as medical expenses on Schedule A (Form 1040). Free 1040ez 2014 Qualified long-term care premiums up to the following amounts. Free 1040ez 2014 Age 40 or under – $360. Free 1040ez 2014 Age 41 to 50 – $680. Free 1040ez 2014 Age 51 to 60 – $1,360. Free 1040ez 2014 Age 61 to 70 – $3,640. Free 1040ez 2014 Age 71 or over – $4,550. Free 1040ez 2014 Unreimbursed expenses for qualified long-term care services. Free 1040ez 2014 Note. Free 1040ez 2014 The limit on premiums is for each person. Free 1040ez 2014 Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if your main reason for being there is to receive medical care. Free 1040ez 2014 You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. Free 1040ez 2014 You can include the cost of such lodging while away from home if all of the following requirements are met. Free 1040ez 2014 The lodging is primarily for, and essential to, medical care. Free 1040ez 2014 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. Free 1040ez 2014 The lodging is not lavish or extravagant under the circumstances. Free 1040ez 2014 There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Free 1040ez 2014 The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. Free 1040ez 2014 You can include lodging for a person traveling with the person receiving the medical care. Free 1040ez 2014 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. Free 1040ez 2014 (Meals are not included. Free 1040ez 2014 ) Nursing home. Free 1040ez 2014   You can include in medical expenses the cost of medical care in a nursing home or a home for the aged for yourself, your spouse, or your dependent(s). Free 1040ez 2014 This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. Free 1040ez 2014   Do not include the cost of meals and lodging if the reason for being in the home is personal. Free 1040ez 2014 However, you can include in medical expenses the part of the cost that is for medical or nursing care. Free 1040ez 2014 Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Free 1040ez 2014 Policies can provide payment for: Hospitalization, surgical fees, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Qualified long-term care insurance contracts (subject to the additional limits included in the discussion on qualified long-term care insurance contracts under Long-Term Care , earlier). Free 1040ez 2014 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. Free 1040ez 2014 The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. Free 1040ez 2014 Medicare Part A. Free 1040ez 2014   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare Part A. Free 1040ez 2014 The payroll tax paid for Medicare Part A is not a medical expense. Free 1040ez 2014 If you are not covered under social security (or were not a government employee who paid Medicare tax), you can enroll voluntarily in Medicare Part A. Free 1040ez 2014 In this situation you can include the premiums you paid for Medicare Part A as a medical expense. Free 1040ez 2014 Medicare Part B. Free 1040ez 2014   Medicare Part B is a supplemental medical insurance. Free 1040ez 2014 Premiums you pay for Medicare Part B are a medical expense. Free 1040ez 2014 If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. Free 1040ez 2014 If you were over age 65 or disabled when you first enrolled, check with your local Social Security Administration office, or go to their website at www. Free 1040ez 2014 SSA. Free 1040ez 2014 gov, to find out your premium. Free 1040ez 2014 Medicare Part D. Free 1040ez 2014   Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. Free 1040ez 2014 You can include as a medical expense premiums you pay for Medicare Part D. Free 1040ez 2014 Prepaid insurance premiums. Free 1040ez 2014   Insurance premiums you pay before you are age 65 for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). Free 1040ez 2014 Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. Free 1040ez 2014 A prescribed drug is one that requires a prescription by a doctor for its use by an individual. Free 1040ez 2014 You can also include amounts you pay for insulin. Free 1040ez 2014 Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Free 1040ez 2014 Imported medicines and drugs. Free 1040ez 2014   If you import medicines or drugs from other countries, see Medicines and Drugs From Other Countries, under What Expenses Are Not Includible, in Publication 502. Free 1040ez 2014 Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. Free 1040ez 2014 The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. Free 1040ez 2014 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. Free 1040ez 2014 These services can be provided in your home or another care facility. Free 1040ez 2014 Generally, only the amount spent for nursing services is a medical expense. Free 1040ez 2014 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. Free 1040ez 2014 However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Free 1040ez 2014 See Maintenance and personal care services under Qualified long-term care services, earlier. Free 1040ez 2014 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. Free 1040ez 2014 See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. Free 1040ez 2014 You can also include in medical expenses part of the amount you pay for that attendant's meals. Free 1040ez 2014 Divide the food expense among the household members to find the cost of the attendant's food. Free 1040ez 2014 Then divide that cost in the same manner as in the preceding paragraph. Free 1040ez 2014 If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. Free 1040ez 2014 This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. Free 1040ez 2014 Employment taxes. Free 1040ez 2014   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for a nurse, attendant, or other person who provides medical care. Free 1040ez 2014 If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier under Nursing Services. Free 1040ez 2014 For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. Free 1040ez 2014 Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Free 1040ez 2014 Car expenses. Free 1040ez 2014    You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. Free 1040ez 2014 You cannot include depreciation, insurance, general repair, or maintenance expenses. Free 1040ez 2014   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. Free 1040ez 2014   You can also include parking fees and tolls. Free 1040ez 2014 You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. Free 1040ez 2014 You can also include:    Bus, taxi, train, or plane fares or ambulance service, and Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone. Free 1040ez 2014 Do not include transportation expenses if, for purely personal reasons, you choose to travel to another city for an operation or other medical care prescribed by your doctor. Free 1040ez 2014 Prev  Up  Next   Home   More Online Publications