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H&r Tax Software

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H&r Tax Software

H&r tax software 15. H&r tax software   Estimated Tax Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Special Estimated Tax Rules for Qualified FarmersQualified Farmer Special Rules for Qualified Farmers Estimated Tax Penalty for 2013 What's New Net Investment Income Tax. H&r tax software . H&r tax software  For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). H&r tax software NIIT is a 3. H&r tax software 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. H&r tax software NIIT may need to be included when calculating your estimated tax. H&r tax software For more information, see Publication 505,Tax Withholding and Estimated Tax. H&r tax software Additional Medicare Tax. H&r tax software  For tax years beginning in 2013, a 0. H&r tax software 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. H&r tax software You may need to include this amount when figuring your estimated tax. H&r tax software For more information, see Publication 505. H&r tax software Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. H&r tax software See Publication 505 for the general rules and requirements for paying estimated tax. H&r tax software If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. H&r tax software Topics - This chapter discusses: Special estimated tax rules for qualified farmers Estimated tax penalty Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. H&r tax software S. H&r tax software Individual Income Tax Return 1040-ES Estimated Tax for Individuals 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 16 for information about getting publications and forms. H&r tax software Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. H&r tax software If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. H&r tax software Qualified Farmer An individual is a qualified farmer for 2013 if at least two-thirds of his or her gross income from all sources for 2012 or 2013 was from farming. H&r tax software See Gross Income , next, for information on how to figure your gross income from all sources and see Gross Income From Farming , later, for information on how to figure your gross income from farming. H&r tax software See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. H&r tax software Gross Income Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from income tax. H&r tax software On a joint return, you must add your spouse's gross income to your gross income. H&r tax software To decide whether two-thirds of your gross income was from farming, use as your gross income the total of the following income (not loss) amounts from your tax return. H&r tax software Wages, salaries, tips, etc. H&r tax software Taxable interest. H&r tax software Ordinary dividends. H&r tax software Taxable refunds, credits, or offsets of state and local income taxes. H&r tax software Alimony. H&r tax software Gross business income from Schedule C (Form 1040). H&r tax software Gross business receipts from Schedule C-EZ (Form 1040). H&r tax software Capital gains from Schedule D (Form 1040). H&r tax software Losses are not netted against gains. H&r tax software Gains on sales of business property. H&r tax software Taxable IRA distributions, pensions, annuities, and social security benefits. H&r tax software Gross rental income from Schedule E (Form 1040). H&r tax software Gross royalty income from Schedule E (Form 1040). H&r tax software Taxable net income from an estate or trust reported on Schedule E (Form 1040). H&r tax software Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). H&r tax software Gross farm rental income from Form 4835. H&r tax software Gross farm income from Schedule F (Form 1040). H&r tax software Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). H&r tax software Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). H&r tax software Unemployment compensation. H&r tax software Other income not included with any of the items listed above. H&r tax software Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. H&r tax software It includes the following amounts. H&r tax software Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. H&r tax software Income from a plantation, ranch, nursery, range, orchard, or oyster bed. H&r tax software Crop shares for the use of your land. H&r tax software Gains from sales of draft, breeding, dairy, or sporting livestock. H&r tax software Gross income from farming is the total of the following amounts from your tax return. H&r tax software Gross farm income from Schedule F (Form 1040). H&r tax software Gross farm rental income from Form 4835. H&r tax software Gross farm income from Schedule E (Form 1040), Parts II and III. H&r tax software Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. H&r tax software For more information about income from farming, see chapter 3. H&r tax software Farm income does not include any of the following: Wages you receive as a farm employee. H&r tax software Income you receive from contract grain harvesting and hauling with workers and machines you furnish. H&r tax software Gains you receive from the sale of farm land and depreciable farm equipment. H&r tax software Percentage From Farming Figure your gross income from all sources, discussed earlier. H&r tax software Then figure your gross income from farming, discussed earlier. H&r tax software Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. H&r tax software Example 1. H&r tax software Jane Smith had the following total gross income and farm gross income amounts in 2013. H&r tax software Gross Income   Total Farm Taxable interest $3,000   Dividends 500   Rental income (Sch E) 41,500   Farm income (Sch F) 75,000 $75,000 Gain (Form 4797) 5,000 5,000 Total $125,000 $80,000 Schedule D showed gain from the sale of dairy cows carried over from Form 4797 ($5,000) in addition to a loss from the sale of corporate stock ($2,000). H&r tax software However, that loss is not netted against the gain to figure Ms. H&r tax software Smith's total gross income or her gross farm income. H&r tax software Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. H&r tax software 64). H&r tax software Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. H&r tax software You do not have to pay estimated tax if you file your 2013 tax return and pay all the tax due by March 3, 2014. H&r tax software You do not have to pay estimated tax if your 2013 income tax withholding (including any amount applied to your 2013 estimated tax from your 2012 return) will be at least 662/3% (. H&r tax software 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. H&r tax software If you must pay estimated tax, you are required to make only one estimated tax payment (your required annual payment) by January 15, 2014, using special rules to figure the amount of the payment. H&r tax software See Required Annual Payment , next, for details. H&r tax software Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. H&r tax software Example 2. H&r tax software Assume the same fact as in Example 1. H&r tax software Ms. H&r tax software Smith's gross farm income is only 64% of her total income. H&r tax software Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. H&r tax software However, she does qualify if at least two-thirds of her 2012 gross income was from farming. H&r tax software Example 3. H&r tax software Assume the same facts as in Example 1 except that Ms. H&r tax software Smith's farm income from Schedule F was $90,000 instead of $75,000. H&r tax software This made her total gross income $140,000 ($3,000 + $500 + $41,500 + $90,000 + $5,000) and her farm gross income $95,000 ($90,000 + $5,000). H&r tax software She qualifies to use the special estimated tax rules for qualified farmers, since 67. H&r tax software 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . H&r tax software 679). H&r tax software Required Annual Payment If you are a qualified farmer and must pay estimated tax for 2013, use the worksheet on Form 1040-ES to figure the amount of your required annual payment. H&r tax software Apply the following special rules for qualified farmers to the worksheet. H&r tax software On line 14a, multiply line 13c by 662/3% (. H&r tax software 6667). H&r tax software On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. H&r tax software For this purpose, the “tax shown on your 2012 tax return” is the amount on line 61 of your 2012 return modified by certain adjustments. H&r tax software For more information, see chapter 4 of Publication 505. H&r tax software Estimated Tax Penalty for 2013 If you do not pay all your required estimated tax for 2013 by January 15, 2014, or file your 2013 return and pay any tax due by March 3, 2014, you may owe a penalty. H&r tax software Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. H&r tax software See the instructions for Form 2210-F. H&r tax software Figure 15-1. H&r tax software Estimated Tax for Farmers Please click here for the text description of the image. H&r tax software Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. H&r tax software You may get a penalty notice even though you filed your return on time, attached Form 2210-F, and met the gross-income-from-farming requirement. H&r tax software If you receive a penalty notice for underpaying estimated tax and you think it is in error, write to the address on the notice and explain why you think the notice is in error. H&r tax software Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. H&r tax software Prev  Up  Next   Home   More Online Publications
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Where to File Paper Tax Returns - With or Without a Payment

Where to File Tax Returns - Addresses Listed by Return Type
Where to file addresses listed by return type for use during calendar year 2013.

Where to File Certain Elections, Statements, Returns and Other Documents
This page provides up-to-date information on filing addresses for certain elections, statements, returns and other documents required by the Code of Federal Regulations (CFR) Title 26

Where to Send Non-Return Forms (Applications and Payments)
Where to send certain payments and applications other than tax returns. This page provides a quick guide for where to send certain non-return forms, applications, and payments.

Where to File - Tax Exempt and Government Entities
Where to file addresses for tax exempt and government entities.

Private Delivery Services (PDS)
Use these addresses ONLY IF you are using a private delivery service to send your returns to IRS. If you are not using a private delivery service, use the links above to find the correct mailing address to mail your return.

Page Last Reviewed or Updated: 13-Feb-2014

The H&r Tax Software

H&r tax software Index A Abortion, Abortion Acupuncture, Acupuncture Adopted child's medical expenses, Adopted child. H&r tax software AGI limitation, Introduction, Community property states. H&r tax software Alcoholism, Alcoholism Ambulances, Ambulance Archer MSAs Health coverage tax credit, How To Take the Credit Medical expenses paid for decedent from, Decedent Artificial limbs, Artificial Limb Artificial teeth, Artificial Teeth Aspirin, Nonprescription Drugs and Medicines Assistance (see Tax help) Assisted living homes, Nursing Home Athletic club dues, Health Club Dues Automobiles (see Cars) B Baby sitting, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Bandages, Bandages Basis Medical equipment or property (Worksheet D), Worksheet D. H&r tax software Adjusted Basis of Medical Equipment or Property Sold Birth control pills, Birth Control Pills Body scan, Body Scan Braille books and magazines, Braille Books and Magazines Breast pumps and supplies, Breast Pumps and Supplies Breast reconstruction surgery, Breast Reconstruction Surgery C Calculation of deduction, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Capital expenses, Capital Expenses Improvements to rented property, Improvements to property rented by a person with a disability. H&r tax software Operation and upkeep, Operation and upkeep. H&r tax software Worksheet A, Capital expense worksheet. H&r tax software Cars, Car Out-of-pocket expenses, Car expenses. H&r tax software Standard medical mileage rates, Car expenses. H&r tax software Child care, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Children's medical expenses Adopted child, Adopted child. H&r tax software Dependents, Dependent Chiropractor, Chiropractor Christian Scientist practitioner, Christian Science Practitioner Chronically ill persons, Chronically ill individual. H&r tax software COBRA assistance Recapture of COBRA premium assistance, Worksheet F. H&r tax software Recapture of COBRA Premium Assistance for Higher Income Taxpayers COBRA premium assistance, COBRA Premium Assistance Community property states, Community property states. H&r tax software Computer banks to track medical information, Medical Information Plan Contact lenses, Contact Lenses Controlled substances, Controlled Substances Cosmetic surgery, Cosmetic Surgery Credit (see Health coverage tax credit) Crutches, Crutches D Dancing lessons, Dancing Lessons Decedent's medical expenses, Decedent, What if you pay medical expenses of a deceased spouse or dependent? Deductible amount, How Much of the Expenses Can You Deduct? Deductible expenses, Whose Medical Expenses Can You Include?, X-ray Definition of medical expenses Doctor, What Are Medical Expenses? Physician, What Are Medical Expenses? Dental treatment, Dental Treatment Artificial teeth, Artificial Teeth Teeth whitening, Teeth Whitening Dentures, Artificial Teeth Dependent's medical expenses Adopted child, Adopted child. H&r tax software Multiple support agreement, Support claimed under a multiple support agreement. H&r tax software Qualifying child, Dependent Qualifying relative, Dependent Dependents Disabled dependent care, Disabled Dependent Care Expenses, Dependents with disabilities. H&r tax software Diagnostic devices, Diagnostic Devices Diaper services, Diaper Service Disabilities, persons with Dependent care expenses, Disabled Dependent Care Expenses, Dependents with disabilities. H&r tax software Improvements to rented property, Improvements to property rented by a person with a disability. H&r tax software Special education, Special Education Divorced taxpayers Medical expenses of child, Child of divorced or separated parents. H&r tax software Drug addiction, Drug Addiction Drugs (see Medicines) Dues Health club, Health Club Dues E Education, special, Special Education Electrolysis, Cosmetic Surgery Employer-sponsored health insurance plans, Employer-Sponsored Health Insurance Plan Employment taxes, Employment taxes. H&r tax software Excluded expenses Insurance premiums, Insurance Premiums You Cannot Include Eye surgery, Eye Surgery Eyeglasses, Eyeglasses F Fertility enhancement Eggs, temporary storage of, Fertility Enhancement Fertility, Fertility Enhancement In vitro fertilization, Fertility Enhancement Figuring the deduction, How Do You Figure and Report the Deduction on Your Tax Return? Final return for decedent Medical expenses paid, Decedent Flexible spending account, Flexible Spending Account Food (see Weight-loss programs) Form 1040 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule A Impairment-related work expenses, Where to report. H&r tax software Medical and dental expenses, Introduction, What Tax Form Do You Use? Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule C Impairment-related work expenses, Where to report. H&r tax software Form 1040, Schedule C-EZ Impairment-related work expenses, Where to report. H&r tax software Form 1040, Schedule E Impairment-related work expenses, Where to report. H&r tax software Form 1040, Schedule F Impairment-related work expenses, Where to report. H&r tax software Form 1040NR Health coverage tax credit, How To Take the Credit Form 1040X Amended return, What Expenses Can You Include This Year? Deceased taxpayer, What if the decedent's return had been filed and the medical expenses were not included? Form 1099-H Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2106 Impairment-related work expenses, Where to report. H&r tax software Form 2106-EZ Impairment-related work expenses, Where to report. H&r tax software Form 2555 Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2555-EZ Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 8453 Health coverage tax credit, How To Take the Credit Form 8885 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Founder's fee (see Lifetime care, advance payments) Free tax services, Free help with your tax return. H&r tax software Funeral expenses, Funeral Expenses Future medical care, Payments for future medical care. H&r tax software , Future Medical Care G Glasses, Eyeglasses Guide dog or other animal, Guide Dog or Other Service Animal H Hair Removal, Cosmetic Surgery Transplants, Cosmetic Surgery Wigs, Wig Health club dues, Health Club Dues Health coverage tax credit, Health Coverage Tax Credit Advanced payments, Monthly HCTC Alternative TAA recipient, Health Coverage Tax Credit Archer MSAs, How To Take the Credit Both spouses eligible, Qualifying Family Member Children of divorced parents, Health Coverage Tax Credit, Qualifying Family Member Eligible coverage month, Eligible Coverage Month Insurance that covers other individuals, Insurance that covers other individuals. H&r tax software Legally separated, Legally separated. H&r tax software Married persons filing separate returns, Qualifying Family Member Monthly HCTC, Monthly HCTC Nonqualified health insurance, Nonqualified Health Insurance Other specified coverage Benefits from the Veterans Administration, Other Specified Coverage Pension Benefit Guaranty Corporation (PBGC) recipient, Health Coverage Tax Credit Qualified health insurance, Qualified Health Insurance Qualifying family member, Qualifying Family Member Reimbursement credit, Monthly HCTC Reporting, How To Take the Credit State-qualified health insurance, State-qualified health insurance. H&r tax software TAA recipient, Health Coverage Tax Credit Yearly HCTC, Yearly HCTC Health Coverage Tax Credit Alternative TAA recipient, Who Can Take This Credit? PBGC pension payee, Who Can Take This Credit? TAA recipient, Who Can Take This Credit? Health institutes, Health Institute Health insurance Credit (see Health coverage tax credit) Employer-sponsored plan, Employer-Sponsored Health Insurance Plan Premiums Deductible, Insurance Premiums Nondeductible, Insurance Premiums You Cannot Include Paid by employer, Premiums paid by your employer. H&r tax software Paid by employer and you, Premiums paid by you and your employer. H&r tax software Paid by you, Premiums paid by you. H&r tax software Prepaid, Prepaid Insurance Premiums Unused sick leave used to pay, Unused Sick Leave Used To Pay Premiums Reimbursements (see Reimbursements) Self-employed persons, Health Insurance Costs for Self-Employed Persons Health maintenance organizations (HMOs), Health Maintenance Organization (HMO) Health reimbursement arrangements (HRAs), Health reimbursement arrangement (HRA). H&r tax software Health savings accounts (HSAs) Payments from, Health Savings Accounts Hearing aids, Hearing Aids Hearing-impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Help (see Tax help) HMOs (Health maintenance organizations), Health Maintenance Organization (HMO) Home care (see Nursing services) Home improvements (see Capital expenses:) Hospital services, Hospital Services Hotels, Lodging Household help, Household Help HRAs (Health reimbursement arrangements), Health reimbursement arrangement (HRA). H&r tax software I Illegal operations and treatments, Illegal Operations and Treatments Illegal substances, Controlled Substances Impairment-related work expenses, Workers' compensation. H&r tax software , Impairment-related expenses defined. H&r tax software Reporting of, Where to report. H&r tax software Insulin, Nonprescription Drugs and Medicines Insurance (see Health insurance) Intellectually and developmentally disabled persons Mentally retarded, Intellectually and Developmentally Disabled, Special Home for Special homes for, Intellectually and Developmentally Disabled, Special Home for L Laboratory fees, Laboratory Fees Lactation expenses (see Breast pumps and supplies) Laser eye surgery, Eye Surgery Lead-based paint removal, Lead-Based Paint Removal Learning disabilities, Special Education Legal fees, Legal Fees Lessons, dancing and swimming, Dancing Lessons Lifetime care Advance payments for, Lifetime Care—Advance Payments Lodging, Lodging, Trips (see also Trips) Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. H&r tax software Maintenance and personal care services, Maintenance and personal care services. H&r tax software Qualified insurance contracts, Qualified Long-Term Care Insurance Contracts Qualified services, Qualified Long-Term Care Services M Maintenance and personal care services, Maintenance and personal care services. H&r tax software Maternity clothes, Maternity Clothes Meals, Meals, Weight-Loss Program (see also Weight-loss programs) Medical conferences, Medical Conferences Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. H&r tax software Adjusted Basis of Medical Equipment or Property Sold Medical expense records, What Tax Form Do You Use? Medical information plans, Medical Information Plan Medical savings accounts (MSAs), Medical Savings Account (MSA) Medicare Medicare A, deductible expense, Medicare A Medicare B, deductible expense, Medicare B Medicare D, deductible expense, Medicare D Medicines, Medicines Imported, Imported medicines and drugs. H&r tax software , Medicines and Drugs From Other Countries Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Support claimed under a multiple support agreement. H&r tax software N Nondeductible expenses, What Expenses Are Not Includible?, Weight-Loss Program Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Nursing homes, Nursing Home Nursing services, Nursing Services, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Chronically ill individuals, Chronically ill individual. H&r tax software Nutritional supplements Natural medicines, Nutritional Supplements O Operations, Operations Cosmetic surgery, Cosmetic Surgery Eye surgery, Eye Surgery Illegal operations and treatments, Illegal Operations and Treatments Optometrist, Optometrist Optometrist services, Eyeglasses Organ donors, Transplants Osteopath, Osteopath Oxygen, Oxygen P Paint removal, for lead-based, Lead-Based Paint Removal Parking fees and tolls, Car expenses. H&r tax software Personal injury damages, Damages for Personal Injuries Personal use items, Personal Use Items Photographs of missing children in IRS publications, Reminders Physical examination, Physical Examination Physical therapy, Therapy Plastic surgery, Cosmetic Surgery Pregnancy test kit, Pregnancy Test Kit Premiums (see Health insurance) Prepaid insurance premiums, Prepaid Insurance Premiums Prosthesis, Artificial Limb Psychiatric care, Psychiatric Care Psychoanalysis, Psychoanalysis Psychologists, Psychologist Publications (see Tax help) R Radial keratotomy, Eye Surgery Recordkeeping, What Tax Form Do You Use? Rehabilitation facilities, Nursing Home Reimbursements, How Do You Treat Reimbursements?, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Excess includible in income More than one policy (Worksheet C), More than one policy. H&r tax software One policy (Worksheet B), Worksheet B. H&r tax software Excess Reimbursement Includible in Income When You Have Only One Policy Excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Health Reimbursement Arrangement (HRA), Health reimbursement arrangement (HRA). H&r tax software Insurance, Insurance Reimbursement, What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Medical expenses not deducted, What If You Receive Insurance Reimbursement in a Later Year? More than one policy, More than one policy. H&r tax software Received in later year, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Rental property Improvements to, Improvements to property rented by a person with a disability. H&r tax software Reporting Health coverage tax credit, How To Take the Credit Impairment-related work expenses, Where to report. H&r tax software Medical and dental expenses, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Medical deduction (see Form 1040, Schedule A) Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons S Sale of medical equipment or property, Sale of Medical Equipment or Property Adjusted basis (Worksheet D), Worksheet D. H&r tax software Adjusted Basis of Medical Equipment or Property Sold Schedules (see Form 1040) Seeing-eye dogs, Guide Dog or Other Service Animal Self-employed persons Health coverage tax credit, How To Take the Credit Health insurance costs, Health Insurance Costs for Self-Employed Persons Senior housing, Nursing Home Separate returns Community property states, Community property states. H&r tax software Medical and dental expenses, Separate returns. H&r tax software Separated taxpayers Health coverage tax credit, Legally separated. H&r tax software Medical expenses of child, Child of divorced or separated parents. H&r tax software Service animals, Guide Dog or Other Service Animal Sick leave Used to pay health insurance premiums, Unused Sick Leave Used To Pay Premiums Special education, Special Education Spouse's medical expenses, Spouse Deceased spouse, What if you pay medical expenses of a deceased spouse or dependent? Sterilization, Sterilization Stop-smoking programs, Stop-Smoking Programs Surgery (see Operations) Swimming lessons, Dancing Lessons T Tables and figures Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. H&r tax software Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. H&r tax software One policy (Worksheet B), Worksheet B. H&r tax software Excess Reimbursement Includible in Income When You Have Only One Policy Reimbursements, excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Tax help, How To Get Tax Help Teeth Artificial, Artificial Teeth Dental treatment, Dental Treatment Whitening, Teeth Whitening Telephone, Telephone Television, Television Therapy, Therapy Transplants, Transplants Travel and transportation expenses, Transportation Car expenses, Car expenses. H&r tax software Includible expenses, You can include:, Transportation expenses you cannot include. H&r tax software Parking fees and tolls, Car expenses. H&r tax software Trips, Trips TTY/TDD information, How To Get Tax Help Tuition, Tuition V Vasectomy, Vasectomy Veterinary fees, Veterinary Fees Vision correction surgery, Eye Surgery Visually impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Vitamins or minerals, Nutritional Supplements Voluntary Employee's Beneficiary Association (VEBA) Qualified health insurance, Voluntary Employee's Beneficiary Association (VEBA) W Weight-loss programs, Weight-Loss Program, Weight-Loss Program What's new COBRA continuous coverage, What's New Health coverage tax credit, What's New Standard medical mileage rate, What's New Wheelchairs, Wheelchair Wigs, Wig Work expenses Disabled dependent care, Disabled Dependent Care Expenses Impairment-related, Impairment-Related Work Expenses Workers' compensation, Workers' compensation. H&r tax software Worksheets Capital expenses (Worksheet A), Capital expense worksheet. H&r tax software Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. H&r tax software Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. H&r tax software One policy (Worksheet B), Worksheet B. H&r tax software Excess Reimbursement Includible in Income When You Have Only One Policy X X-rays, X-ray Prev  Up     Home   More Online Publications