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H And R Block Com

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H And R Block Com

H and r block com Publication 502 - Main Content Table of Contents What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. H and r block com 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. H and r block com These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. H and r block com They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. H and r block com Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. H and r block com They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. H and r block com 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. H and r block com Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. H and r block com 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. H and r block com (But see Decedent under Whose Medical Expenses Can You Include, for an exception. H and r block com ) If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. H and r block com 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. H and r block com 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. H and r block com 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. H and r block com S. H and r block com Individual Income Tax Return, for the year in which you overlooked the expense. H and r block com Do not claim the expense on this year's return. H and r block com 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. H and r block com You cannot include medical expenses that were paid by insurance companies or other sources. H and r block com This is true whether the payments were made directly to you, to the patient, or to the provider of the medical services. H and r block com Separate returns. H and r block com   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. H and r block com 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. H and r block com Community property states. H and r block com   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. H and r block com Generally, each of you should include half the expenses. H and r block com If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. H and r block com If you live in a community property state and are not filing a joint return, see Publication 555, Community Property. H and r block com 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. H and r block com 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. H and r block com 5% of your AGI. H and r block com Example. H and r block com You are unmarried and were born after January 2, 1949, and your AGI is $40,000, 10% of which is $4,000. H and r block com You paid medical expenses of $2,500. H and r block com You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. H and r block com 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. H and r block com There are different rules for decedents and for individuals who are the subject of multiple support agreements. H and r block com See Support claimed under a multiple support agreement , later under Qualifying Relative. H and r block com Spouse You can include medical expenses you paid for your spouse. H and r block com 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. H and r block com Example 1. H and r block com Mary received medical treatment before she married Bill. H and r block com Bill paid for the treatment after they married. H and r block com Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. H and r block com If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. H and r block com Mary would include the amounts she paid during the year in her separate return. H and r block com If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. H and r block com Example 2. H and r block com This year, John paid medical expenses for his wife Louise, who died last year. H and r block com John married Belle this year and they file a joint return. H and r block com 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. H and r block com Dependent You can include medical expenses you paid for your dependent. H and r block com 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. H and r block com A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. H and r block com The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. H and r block com S. H and r block com citizen or national or a resident of the United States, Canada, or Mexico. H and r block com If your qualifying child was adopted, see Exception for adopted child , later. H and r block com 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. H and r block com Exception for adopted child. H and r block com   If you are a U. H and r block com S. H and r block com 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. H and r block com S. H and r block com citizen or national, or a resident of the United States, Canada, or Mexico. H and r block com 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. H and r block com Adopted child. H and r block com   A legally adopted child is treated as your own child. H and r block com This child includes a child lawfully placed with you for legal adoption. H and r block com   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. H and r block com   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. H and r block com   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. H and r block com    You may be able to take a credit for other expenses related to an adoption. H and r block com See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. H and r block com Child of divorced or separated parents. H and r block com   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. H and r block com 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. H and r block com This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). H and r block com 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. H and r block com 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. H and r block com Support claimed under a multiple support agreement. H and r block com   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. H and r block com 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. H and r block com   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. H and r block com However, you can include the entire unreimbursed amount you paid for medical expenses. H and r block com Example. H and r block com You and your three brothers each provide one-fourth of your mother's total support. H and r block com Under a multiple support agreement, you treat your mother as your dependent. H and r block com You paid all of her medical expenses. H and r block com Your brothers repaid you for three-fourths of these expenses. H and r block com In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. H and r block com Your brothers cannot include any part of the expenses. H and r block com 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. H and r block com 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. H and r block com This includes expenses for the decedent's spouse and dependents as well as for the decedent. H and r block com 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. H and r block com The expenses must be paid within the 1-year period beginning with the day after the date of death. H and r block com 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. H and r block com 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. H and r block com 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. H and r block com 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. H and r block com Example. H and r block com John properly filed his 2012 income tax return. H and r block com He died in 2013 with unpaid medical expenses of $1,500 from 2012 and $1,800 in 2013. H and r block com 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. H and r block com The $1,800 of medical expenses from 2013 can be included on the decedent's final return for 2013. H and r block com 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. H and r block com 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. H and r block com What Medical Expenses Are Includible? Following is a list of items that you can include in figuring your medical expense deduction. H and r block com The items are listed in alphabetical order. H and r block com This list does not include all possible medical expenses. H and r block com To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. H and r block com Abortion You can include in medical expenses the amount you pay for a legal abortion. H and r block com Acupuncture You can include in medical expenses the amount you pay for acupuncture. H and r block com Alcoholism You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for alcohol addiction. H and r block com This includes meals and lodging provided by the center during treatment. H and r block com 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. H and r block com Ambulance You can include in medical expenses amounts you pay for ambulance service. H and r block com Annual Physical Examination See Physical Examination , later. H and r block com Artificial Limb You can include in medical expenses the amount you pay for an artificial limb. H and r block com Artificial Teeth You can include in medical expenses the amount you pay for artificial teeth. H and r block com Bandages You can include in medical expenses the cost of medical supplies such as bandages. H and r block com Birth Control Pills You can include in medical expenses the amount you pay for birth control pills prescribed by a doctor. H and r block com Body Scan You can include in medical expenses the cost of an electronic body scan. H and r block com 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. H and r block com Breast Pumps and Supplies You can include in medical expenses the cost of breast pumps and supplies that assist lactation. H and r block com 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. H and r block com See Cosmetic Surgery , later. H and r block com 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. H and r block com The cost of permanent improvements that increase the value of your property may be partly included as a medical expense. H and r block com The cost of the improvement is reduced by the increase in the value of your property. H and r block com The difference is a medical expense. H and r block com If the value of your property is not increased by the improvement, the entire cost is included as a medical expense. H and r block com 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. H and r block com These improvements include, but are not limited to, the following items. H and r block com Constructing entrance or exit ramps for your home. H and r block com Widening doorways at entrances or exits to your home. H and r block com Widening or otherwise modifying hallways and interior doorways. H and r block com Installing railings, support bars, or other modifications to bathrooms. H and r block com Lowering or modifying kitchen cabinets and equipment. H and r block com Moving or modifying electrical outlets and fixtures. H and r block com Installing porch lifts and other forms of lifts (but elevators generally add value to the house). H and r block com Modifying fire alarms, smoke detectors, and other warning systems. H and r block com Modifying stairways. H and r block com Adding handrails or grab bars anywhere (whether or not in bathrooms). H and r block com Modifying hardware on doors. H and r block com Modifying areas in front of entrance and exit doorways. H and r block com Grading the ground to provide access to the residence. H and r block com Only reasonable costs to accommodate a home to a disabled condition are considered medical care. H and r block com Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. H and r block com Capital expense worksheet. H and r block com   Use Worksheet A to figure the amount of your capital expense to include in your medical expenses. H and r block com Worksheet A. H and r block com Capital Expense Worksheet Instructions: Use this worksheet to figure the amount, if any, of your medical expenses due to a home improvement. H and r block com 1. H and r block com Enter the amount you paid for the home improvement 1. H and r block com   2. H and r block com Enter the value of your home immediately after the improvement 2. H and r block com       3. H and r block com Enter the value of your home immediately before the improvement 3. H and r block com       4. H and r block com Subtract line 3 from line 2. H and r block com This is the increase in the value of your home due to the improvement 4. H and r block com     • If line 4 is more than or equal to line 1, you have no medical expenses due to the home improvement; stop here. H and r block com       • If line 4 is less than line 1, go to line 5. H and r block com     5. H and r block com Subtract line 4 from line 1. H and r block com These are your medical expenses due to the home improvement 5. H and r block com   Operation and upkeep. H and r block com   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. H and r block com This rule applies even if none or only part of the original cost of the capital asset qualified as a medical care expense. H and r block com Improvements to property rented by a person with a disability. H and r block com   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. H and r block com Example. H and r block com John has arthritis and a heart condition. H and r block com He cannot climb stairs or get into a bathtub. H and r block com On his doctor's advice, he installs a bathroom with a shower stall on the first floor of his two-story rented house. H and r block com The landlord did not pay any of the cost of buying and installing the special plumbing and did not lower the rent. H and r block com John can include in medical expenses the entire amount he paid. H and r block com 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. H and r block com Special design. H and r block com   You can include in medical expenses the difference between the cost of a regular car and a car specially designed to hold a wheelchair. H and r block com Cost of operation. H and r block com   The includible costs of using a car for medical reasons are explained under Transportation , later. H and r block com Chiropractor You can include in medical expenses fees you pay to a chiropractor for medical care. H and r block com Christian Science Practitioner You can include in medical expenses fees you pay to Christian Science practitioners for medical care. H and r block com Contact Lenses You can include in medical expenses amounts you pay for contact lenses needed for medical reasons. H and r block com You can also include the cost of equipment and materials required for using contact lenses, such as saline solution and enzyme cleaner. H and r block com See Eyeglasses and Eye Surgery , later. H and r block com Crutches You can include in medical expenses the amount you pay to buy or rent crutches. H and r block com Dental Treatment You can include in medical expenses the amounts you pay for the prevention and alleviation of dental disease. H and r block com 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. H and r block com Treatment to alleviate dental disease include services of a dentist for procedures such as X-rays, fillings, braces, extractions, dentures, and other dental ailments. H and r block com But see Teeth Whitening under What Expenses Are Not Includible, later. H and r block com Diagnostic Devices You can include in medical expenses the cost of devices used in diagnosing and treating illness and disease. H and r block com Example. H and r block com You have diabetes and use a blood sugar test kit to monitor your blood sugar level. H and r block com You can include the cost of the blood sugar test kit in your medical expenses. H and r block com 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. H and r block com (See Publication 503, Child and Dependent Care Expenses. H and r block com ) 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. H and r block com Drug Addiction You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for drug addiction. H and r block com This includes meals and lodging at the center during treatment. H and r block com Drugs See Medicines , later. H and r block com Eye Exam You can include in medical expenses the amount you pay for eye examinations. H and r block com Eyeglasses You can include in medical expenses amounts you pay for eyeglasses and contact lenses needed for medical reasons. H and r block com See Contact Lenses , earlier, for more information. H and r block com 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. H and r block com Fertility Enhancement You can include in medical expenses the cost of the following procedures to overcome an inability to have children. H and r block com Procedures such as in vitro fertilization (including temporary storage of eggs or sperm). H and r block com Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children. H and r block com Founder's Fee See Lifetime Care—Advance Payments , later. H and r block com 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. H and r block com 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. H and r block com 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. H and r block com 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. H and r block com These amounts are treated as medical insurance premiums. H and r block com See Insurance Premiums , later. H and r block com Hearing Aids You can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it. H and r block com Home Care See Nursing Services , later. H and r block com Home Improvements See Capital Expenses , earlier. H and r block com 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. H and r block com This includes amounts paid for meals and lodging. H and r block com Also see Lodging , later. H and r block com Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. H and r block com 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). H and r block com See Qualified Long-Term Care Insurance Contracts under Long-Term Care, later. H and r block com 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. H and r block com The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. H and r block com Health coverage tax credit. H and r block com   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. H and r block com 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. H and r block com S. H and r block com Treasury–HCTC,” or Any health coverage tax credit advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. H and r block com 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. H and r block com 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. H and r block com Example. H and r block com You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. H and r block com Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. H and r block com 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. H and r block com Long-term care services. H and r block com   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. H and r block com This amount will be reported as wages on your Form W-2. H and r block com Retired public safety officers. H and r block com   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. H and r block com This applies only to distributions that would otherwise be included in income. H and r block com Health reimbursement arrangement (HRA). H and r block com   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. H and r block com This is because an HRA is funded solely by the employer. H and r block com 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. H and r block com The payroll tax paid for Medicare A is not a medical expense. H and r block com 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. H and r block com In this situation you can include the premiums you paid for Medicare A as a medical expense. H and r block com Medicare B Medicare B is a supplemental medical insurance. H and r block com Premiums you pay for Medicare B are a medical expense. H and r block com Check the information you received from the Social Security Administration to find out your premium. H and r block com Medicare D Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. H and r block com You can include as a medical expense premiums you pay for Medicare D. H and r block com 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). H and r block com 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. H and r block com 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. H and r block com You can include this cost of continuing participation in the health plan as a medical expense. H and r block com 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. H and r block com You cannot include this cost of continuing participation in that health plan as a medical expense. H and r block com 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. H and r block com , 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. H and r block com Taxes imposed by any governmental unit, such as Medicare taxes, are not insurance premiums. H and r block com Coverage for nondependents. H and r block com   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. H and r block com 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. H and r block com  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. H and r block com 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. H and r block com Laboratory Fees You can include in medical expenses the amounts you pay for laboratory fees that are part of medical care. H and r block com Lactation Expenses See Breast Pumps and Supplies , earlier. H and r block com 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. H and r block com These surfaces must be in poor repair (peeling or cracking) or within the child's reach. H and r block com The cost of repainting the scraped area is not a medical expense. H and r block com If, instead of removing the paint, you cover the area with wallboard or paneling, treat these items as capital expenses. H and r block com See Capital Expenses , earlier. H and r block com Do not include the cost of painting the wallboard as a medical expense. H and r block com Learning Disability See Special Education , later. H and r block com Legal Fees You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. H and r block com 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. H and r block com 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. H and r block com The part of the payment you include is the amount properly allocable to medical care. H and r block com 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. H and r block com You can use a statement from the retirement home to prove the amount properly allocable to medical care. H and r block com The statement must be based either on the home's prior experience or on information from a comparable home. H and r block com Dependents with disabilities. H and r block com   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. H and r block com The payments must be a condition for the institution's future acceptance of your child and must not be refundable. H and r block com Payments for future medical care. H and r block com   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. H and r block com This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care of the type described earlier. H and r block com 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. H and r block com See Nursing Home , later. H and r block com You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. H and r block com You can include the cost of such lodging while away from home if all of the following requirements are met. H and r block com The lodging is primarily for and essential to medical care. H and r block com 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. H and r block com The lodging is not lavish or extravagant under the circumstances. H and r block com There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. H and r block com The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. H and r block com You can include lodging for a person traveling with the person receiving the medical care. H and r block com 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. H and r block com Meals are not included. H and r block com 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. H and r block com 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. H and r block com 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. H and r block com Chronically ill individual. H and r block com   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. H and r block com 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. H and r block com Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. H and r block com He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. H and r block com Maintenance and personal care services. H and r block com    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). H and r block com 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. H and r block com 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. H and r block com The amount of qualified long-term care premiums you can include is limited. H and r block com You can include the following as medical expenses on Schedule A (Form 1040). H and r block com Qualified long-term care premiums up to the following amounts. H and r block com Age 40 or under – $360. H and r block com Age 41 to 50 – $680. H and r block com Age 51 to 60 – $1,360. H and r block com Age 61 to 70 – $3,640. H and r block com Age 71 or over – $4,550. H and r block com Unreimbursed expenses for qualified long-term care services. H and r block com Note. H and r block com The limit on premiums is for each person. H and r block com 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. H and r block com 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. H and r block com You cannot include in medical expenses the cost of meals that are not part of inpatient care. H and r block com Also see Weight-Loss Program and Nutritional Supplements , later. H and r block com 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. H and r block com The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent. H and r block com The majority of the time spent at the conference must be spent attending sessions on medical information. H and r block com The cost of meals and lodging while attending the conference is not deductible as a medical expense. H and r block com 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. H and r block com Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. H and r block com A prescribed drug is one that requires a prescription by a doctor for its use by an individual. H and r block com You can also include amounts you pay for insulin. H and r block com Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. H and r block com Imported medicines and drugs. H and r block com   If you imported medicines or drugs from other countries, see Medicines and Drugs From Other Countries , under What Expenses Are Not Includible, later. H and r block com 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. H and r block com This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. H and r block com Do not include the cost of meals and lodging if the reason for being in the home is personal. H and r block com You can, however, include in medical expenses the part of the cost that is for medical or nursing care. H and r block com Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. H and r block com The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. H and r block com 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. H and r block com These services can be provided in your home or another care facility. H and r block com Generally, only the amount spent for nursing services is a medical expense. H and r block com 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. H and r block com For example, because of your medical condition you pay a visiting nurse $300 per week for medical and household services. H and r block com She spends 10% of her time doing household services such as washing dishes and laundry. H and r block com You can include only $270 per week as medical expenses. H and r block com The $30 (10% × $300) allocated to household services cannot be included. H and r block com However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. H and r block com See Maintenance and personal care services under Long-Term Care, earlier. H and r block com 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. H and r block com See Publication 503. H and r block com You can also include in medical expenses part of the amount you pay for that attendant's meals. H and r block com Divide the food expense among the household members to find the cost of the attendant's food. H and r block com Then divide that cost in the same manner as in the preceding paragraph. H and r block com If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. H and r block com This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. H and r block com Employment taxes. H and r block com   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. H and r block com 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. H and r block com For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. H and r block com Operations You can include in medical expenses amounts you pay for legal operations that are not for unnecessary cosmetic surgery. H and r block com See Cosmetic Surgery under What Expenses Are Not Includible, later. H and r block com Optometrist See Eyeglasses , earlier. H and r block com Organ Donors See Transplants , later. H and r block com Osteopath You can include in medical expenses amounts you pay to an osteopath for medical care. H and r block com Oxygen You can include in medical expenses amounts you pay for oxygen and oxygen equipment to relieve breathing problems caused by a medical condition. H and r block com Physical Examination You can include in medical expenses the amount you pay for an annual physical examination and diagnostic tests by a physician. H and r block com You do not have to be ill at the time of the examination. H and r block com 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. H and r block com Prosthesis See Artificial Limb and Breast Reconstruction Surgery , earlier. H and r block com Psychiatric Care You can include in medical expenses amounts you pay for psychiatric care. H and r block com This includes the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care. H and r block com See Psychoanalysis, next, and Transportation , later. H and r block com Psychoanalysis You can include in medical expenses payments for psychoanalysis. H and r block com However, you cannot include payments for psychoanalysis that is part of required training to be a psychoanalyst. H and r block com Psychologist You can include in medical expenses amounts you pay to a psychologist for medical care. H and r block com 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. H and r block com 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. H and r block com A doctor must recommend that the child attend the school. H and r block com 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. H and r block com 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. H and r block com 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). H and r block com Also see Vasectomy , later. H and r block com Stop-Smoking Programs You can include in medical expenses amounts you pay for a program to stop smoking. H and r block com 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. H and r block com Surgery See Operations , earlier. H and r block com 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. H and r block com This includes teletypewriter (TTY) and telecommunications device for the deaf (TDD) equipment. H and r block com You can also include the cost of repairing the equipment. H and r block com 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. H and r block com This may be the cost of an adapter that attaches to a regular set. H and r block com 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. H and r block com Therapy You can include in medical expenses amounts you pay for therapy received as medical treatment. H and r block com 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. H and r block com This includes transportation. H and r block com You can include any expenses you pay for the medical care of a donor in connection with the donating of an organ. H and r block com This includes transportation. H and r block com Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. H and r block com 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. H and r block com Car expenses. H and r block com   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. H and r block com You cannot include depreciation, insurance, general repair, or maintenance expenses. H and r block com   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. H and r block com    You can also include parking fees and tolls. H and r block com You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate. H and r block com Example. H and r block com In 2013, Bill Jones drove 2,800 miles for medical reasons. H and r block com He spent $500 for gas, $30 for oil, and $100 for tolls and parking. H and r block com He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. H and r block com He figures the actual expenses first. H and r block com He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. H and r block com He then figures the standard mileage amount. H and r block com He multiplies 2,800 miles by 24 cents a mile for a total of $672. H and r block com He then adds the $100 tolls and parking for a total of $772. H and r block com 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. H and r block com Transportation expenses you cannot include. H and r block com    You cannot include in medical expenses the cost of transportation in the following situations. H and r block com Going to and from work, even if your condition requires an unusual means of transportation. H and r block com Travel for purely personal reasons to another city for an operation or other medical care. H and r block com Travel that is merely for the general improvement of one's health. H and r block com The costs of operating a specially equipped car for other than medical reasons. H and r block com 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. H and r block com You may be able to include up to $50 for each night for each person. H and r block com You can include lodging for a person traveling with the person receiving the medical care. H and r block com 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. H and r block com Meals are not included. H and r block com See Lodging , earlier. H and r block com 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. H and r block com However, see Medical Conferences , earlier. H and r block com Tuition Under special circumstances, you can include charges for tuition in medical expenses. H and r block com See Special Education , earlier. H and r block com 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. H and r block com Vasectomy You can include in medical expenses the amount you pay for a vasectomy. H and r block com Vision Correction Surgery See Eye Surgery , earlier. H and r block com 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). H and r block com This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings. H and r block com 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. H and r block com 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. H and r block com 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. H and r block com 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. H and r block com See also Weight-Loss Program under What Expenses Are Not Includible, later. H and r block com 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. H and r block com The cost of operating and maintaining the wheelchair is also a medical expense. H and r block com 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. H and r block com X-ray You can include in medical expenses amounts you pay for X-rays for medical reasons. H and r block com What Expenses Are Not Includible? Following is a list of some items that you cannot include in figuring your medical expense deduction. H and r block com The items are listed in alphabetical order. H and r block com 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. H and r block com Also, any expense allowed as a childcare credit cannot be treated as an expense paid for medical care. H and r block com Controlled Substances You cannot include in medical expenses amounts you pay for controlled substances (such as marijuana, laetrile, etc. H and r block com ), even if such substances are legalized by state law. H and r block com Such substances are not legal under federal law and cannot be included in medical expenses. H and r block com Cosmetic Surgery Generally, you cannot include in medical expenses the amount you pay for unnecessary cosmetic surgery. H and r block com 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. H and r block com You generally cannot include in medical expenses the amount you pay for procedures such as face lifts, hair transplants, hair removal (electrolysis), and liposuction. H and r block com 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. H and r block com Example. H and r block com An individual undergoes surgery that removes a breast as part of treatment for cancer. H and r block com She pays a surgeon to reconstruct the breast. H and r block com The surgery to reconstruct the breast corrects a deformity directly related to the disease. H and r block com The cost of the surgery is includible in her medical expenses. H and r block com Dancing Lessons You cannot include in medical expenses the cost of dancing lessons, swimming lessons, etc. H and r block com , even if they are recommended by a doctor, if they are only for the improvement of general health. H and r block com 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. H and r block com Electrolysis or Hair Removal See Cosmetic Surgery , earlier. H and r block com 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. H and r block com Funeral Expenses You cannot include in medical expenses amounts you pay for funerals. H and r block com 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. H and r block com 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. H and r block com Hair Transplant See Cosmetic Surgery , earlier. H and r block com 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. H and r block com You cannot include in medical expenses the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. H and r block com 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. H and r block com For more information, see Health Coverage Tax Credit , later. H and r block com Health Savings Accounts You cannot include in medical expenses any payment or distribution for medical expenses out of a health savings account. H and r block com Contributions to health savings accounts are deducted separately. H and r block com See Publication 969. H and r block com Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. H and r block com This is a personal expense that is not deductible. H and r block com However, you may be able to include certain expenses paid to a person providing nursing-type services. H and r block com For more information, see Nursing Services , earlier under What Medical Expenses Are Includible. H and r block com Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. H and r block com For more information, see Long-Term Care , earlier under What Medical Expenses Are Includible. H and r block com 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. H and r block com Insurance Premiums See Insurance Premiums under What Medical Expenses Are Includible, earlier. H and r block com Maternity Clothes You cannot include in medical expenses amounts you pay for maternity clothes. H and r block com Medical Savings Account (MSA) You cannot include in medical expenses amounts you contribute to an Archer MSA. H and r block com You cannot include expenses you pay for with a tax-free distribution from your Archer MSA. H and r block com You also cannot use other funds equal to the amount of the distribution and include the expenses. H and r block com For more information on Archer MSAs, see Publication 969. H and r block com 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. H and r block com You can only include the cost of a drug that was imported legally. H and r block com For example, you can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals. H and r block com 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. H and r block com Nonprescription Drugs and Medicines Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. H and r block com Example. H and r block com Your doctor recommends that you take aspirin. H and r block com Because aspirin is a drug that does not require a physician's prescription, you cannot include its cost in your medical expenses. H and r block com Nutritional Supplements You cannot include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. H and r block com unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. H and r block com Otherwise, these items are taken to maintain your ordinary good health, and are not for medical care. H and r block com 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. H and r block com For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense. H and r block com 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. H and r block com 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. H and r block com (See Braille Books and Magazines under What Medical Expenses Are Includible, earlier. H and r block com ) Swimming Lessons See Dancing Lessons , earlier. H and r block com Teeth Whitening You cannot include in medical expenses amounts paid to whiten teeth. H and r block com See Cosmetic Surgery , earlier. H and r block com 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. H and r block com 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. H and r block com 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). H and r block com 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. H and r block com Also, you cannot include membership dues in a gym, health club, or spa. H and r block com 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. H and r block com See Weight-Loss Program under What Medical Expenses Are Includible, earlier. H and r block com 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. H and r block com 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. H and r block com This includes payments from Medicare. H and r block com 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. H and r block com Example. H and r block com You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. H and r block com The insurance you receive for the hospital and doctors' bills is more than their charges. H and r block com 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. H and r block com Health reimbursement arrange
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HIRE Act: Questions and Answers for Employers

Under the Hiring Incentives to Restore Employment (HIRE) Act, enacted March 18, 2010, two new tax benefits are available to employers who hire certain previously unemployed workers (“qualified employees”).

The first, referred to as the payroll tax exemption, provides employers with an exemption from the employer’s 6.2 percent share of social security tax on wages paid to qualifying employees, effective for wages paid from March 19, 2010 through December 31, 2010.

In addition, for each qualified employee retained for at least 52 consecutive weeks, businesses will also be eligible for a general business tax credit, referred to as the new hire retention credit, of 6.2 percent of wages paid to the qualified employee over the 52 week period, up to a maximum credit of $1,000.

Questions and Answers for:

HIRE News Releases:

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Page Last Reviewed or Updated: 26-Dec-2013

The H And R Block Com

H and r block com Publication 515 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. H and r block com Tax questions. H and r block com Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 515, such as legislation enacted after it was published, go to www. H and r block com irs. H and r block com gov/pub515. H and r block com What's New Deposit interest paid to certain nonresident alien individuals. H and r block com  New rules apply to reporting of deposit interest paid to certain nonresident alien individuals on or after January 1, 2013. H and r block com Deposit interest of $10 or more paid to certain nonresident alien individuals must be reported on Form 1042–S. H and r block com See Deposit interest paid to certain nonresident alien individuals in 2013. H and r block com Portfolio interest. H and r block com . H and r block com  The rules determining whether interest is considered portfolio interest changed for obligations issued after March 18, 2012. H and r block com Generally, interest paid on nonregistered (bearer) bonds will not be treated as portfolio interest. H and r block com See Portfolio interest. H and r block com U. H and r block com S. H and r block com real property interest. H and r block com  Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. H and r block com The provision has been extended through 2013. H and r block com The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. H and r block com S. H and r block com real property interest will continue to apply to any distribution from a RIC. H and r block com See Qualified investment entities under U. H and r block com S. H and r block com Real Property Interest. H and r block com Interest-related dividends and short-term capital gain dividends received from mutual funds. H and r block com  The exemption from withholding on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. H and r block com These provisions have been extended through 2013. H and r block com Partnership withholding rate on effectively connected income. H and r block com  For 2013, the rate for withholding on noncorporate partners has increased to 39. H and r block com 6%. H and r block com The rate for corporate partners remains 35%. H and r block com Reminders Exemption from requirement to withhold for certain payments to qualified securities lenders. H and r block com  If you made U. H and r block com S. H and r block com -source substitute dividend payments to qualified securities lenders, and these payments are part of a chain of substitute dividend payments, you may be exempt from withholding tax on the payments. H and r block com See Amounts paid to qualified securities lenders . H and r block com Electronic deposits. H and r block com  You must make all deposits of taxes electronically. H and r block com Substitute forms. H and r block com  Any substitute forms you use must comply with the requirements in Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns. H and r block com If they do not, the forms may be rejected as incorrect and the IRS may impose penalties. H and r block com See Penalties. H and r block com Filing electronically. H and r block com  If you file Form 1042-S electronically, you will use the Filing Information Returns Electronically (FIRE) system. H and r block com You get to the system through the Internet at fire. H and r block com irs. H and r block com gov. H and r block com For files submitted on the FIRE system, it is the responsibility of the filer to verify the results of the transmission within 5 business days. H and r block com The IRS will not mail error reports for files that are bad. H and r block com Qualified intermediaries. H and r block com  A branch of a financial institution may not act as a qualified intermediary in a country that does not have approved know-your-customer rules. H and r block com See Qualified intermediary under Foreign Intermediaries. H and r block com Requests for extensions on Form 8809 must be filed electronically. H and r block com  Requests on Form 8809 for an extension of time to file Form 1042–S must be made electronically if the request is for more than one payer. H and r block com See Extension to file Form 1042-S with the IRS. H and r block com Photographs of missing children. H and r block com  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. H and r block com Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H and r block com You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. H and r block com Introduction This publication is for withholding agents who pay income to foreign persons, including nonresident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations. H and r block com Specifically, it describes the persons responsible for withholding (withholding agents), the types of income subject to withholding, and the information return and tax return filing obligations of withholding agents. H and r block com In addition to discussing the rules that apply generally to payments of U. H and r block com S. H and r block com source income to foreign persons, it also contains sections on the withholding that applies to the disposition of U. H and r block com S. H and r block com real property interests and the withholding by partnerships on income effectively connected with the active conduct of a U. H and r block com S. H and r block com trade or business. H and r block com Beginning in 2014, additional withholding rules become effective under Chapter 4 of the Internal Revenue Code as added by the Foreign Account Tax Compliance Act (FATCA). H and r block com U. H and r block com S. H and r block com withholding agents will be required to withhold on certain types of payments made to foreign financial institutions that do not enter into an agreement with the IRS. H and r block com For information on these provisions, go to www. H and r block com irs. H and r block com gov/fatca. H and r block com Comments and suggestions. H and r block com   We welcome your comments about this publication and your suggestions for future editions. H and r block com   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. H and r block com NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H and r block com Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H and r block com   You can email us at taxforms@irs. H and r block com gov. H and r block com Please put “Publications Comment” on the subject line. H and r block com You can also send us comments from www. H and r block com irs. H and r block com gov/formspubs/. H and r block com Select “Comment on Tax Forms and Publications” under “Information About. H and r block com ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. H and r block com Ordering forms and publications. H and r block com   Visit www. H and r block com irs. H and r block com gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. H and r block com Internal Revenue Service 1201 N. H and r block com Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. H and r block com   If you have a tax question, check the information available on IRS. H and r block com gov or call 1-800-829-1040. H and r block com We cannot answer tax questions sent to either of the above addresses. H and r block com Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 519 U. H and r block com S. H and r block com Tax Guide for Aliens 901 U. H and r block com S. H and r block com Tax Treaties Form (and Instructions) SS-4 Application for Employer Identification Number W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-7 Application for IRS Individual Taxpayer Identification Number W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States W-8EXP Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. H and r block com S. H and r block com Branches for United States Tax Withholding 941 Employer's QUARTERLY Federal Tax Return 1042 Annual Withholding Tax Return for U. H and r block com S. H and r block com Source Income of Foreign Persons 1042-S Foreign Person's U. H and r block com S. H and r block com Source Income Subject to Withholding 1042-T Annual Summary and Transmittal of Forms 1042-S See How To Get Tax Help at the end of this publication, for information about getting publications and forms. H and r block com Prev  Up  Next   Home   More Online Publications