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How Do I File My 2010 Taxes For Free

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How Do I File My 2010 Taxes For Free

How do i file my 2010 taxes for free Publication 3920 - Main Contents Table of Contents Tax ForgivenessYears Eligible for Tax Forgiveness Amount of Tax Forgiven Refund of Taxes Paid How To Claim Tax Forgiveness Payments to SurvivorsSeptember 11th Victim Compensation Fund of 2001 Qualified Disaster Relief Payments Disability Payments Death Benefits Canceled Debt Payments to Survivors of Public Safety Officers Postponed Tax DeadlinesCovered area. How do i file my 2010 taxes for free Disaster Area Losses Estate Tax Reduction Structured Settlement Factoring Transactions Illustrated Worksheets B and C Additional Worksheets How To Get Tax Help Tax Forgiveness The IRS will forgive the federal income tax liabilities of decedents who died as a result of the Oklahoma City attack, September 11 attacks, and anthrax attacks. How do i file my 2010 taxes for free Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. How do i file my 2010 taxes for free Any forgiven tax liability owed to the IRS will not have to be paid. How do i file my 2010 taxes for free Any forgiven tax liability that has already been paid will be refunded. How do i file my 2010 taxes for free (See Refund of Taxes Paid, later. How do i file my 2010 taxes for free ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. How do i file my 2010 taxes for free Then read Amount of Tax Forgiven. How do i file my 2010 taxes for free Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. How do i file my 2010 taxes for free Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. How do i file my 2010 taxes for free See Minimum Amount of Relief later under Amount of Tax Forgiven. How do i file my 2010 taxes for free Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. How do i file my 2010 taxes for free Oklahoma City attack. How do i file my 2010 taxes for free   For those who died from this attack, income tax is forgiven for 1994 and all later years up to and including the year of death. How do i file my 2010 taxes for free Example 1. How do i file my 2010 taxes for free A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. How do i file my 2010 taxes for free His income tax is forgiven for 1994 and 1995. How do i file my 2010 taxes for free Example 2. How do i file my 2010 taxes for free A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. How do i file my 2010 taxes for free She subsequently died of her wounds in 1996. How do i file my 2010 taxes for free Her income tax is forgiven for 1994, 1995, and 1996. How do i file my 2010 taxes for free September 11 attacks and anthrax attacks. How do i file my 2010 taxes for free   For those who die from these attacks, income tax is forgiven for 2000 and all later years up to and including the year of death. How do i file my 2010 taxes for free Example 1. How do i file my 2010 taxes for free A Pentagon employee died in the September 11 attack. How do i file my 2010 taxes for free Her income tax is forgiven for 2000 and 2001. How do i file my 2010 taxes for free Example 2. How do i file my 2010 taxes for free A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. How do i file my 2010 taxes for free His income tax liability is forgiven for 2000, 2001, and 2002. How do i file my 2010 taxes for free Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. How do i file my 2010 taxes for free On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. How do i file my 2010 taxes for free To figure the tax to be forgiven, use the following worksheets. How do i file my 2010 taxes for free Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). How do i file my 2010 taxes for free Use Worksheet B for any eligible year the decedent filed a joint return. How do i file my 2010 taxes for free See the illustrated Worksheet B near the end of this publication. How do i file my 2010 taxes for free Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. How do i file my 2010 taxes for free Instead, complete Worksheet C and file a return for the decedent's last tax year. How do i file my 2010 taxes for free See Minimum Amount of Relief, later. How do i file my 2010 taxes for free If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. How do i file my 2010 taxes for free In English–7 a. How do i file my 2010 taxes for free m. How do i file my 2010 taxes for free to 10 p. How do i file my 2010 taxes for free m. How do i file my 2010 taxes for free local time. How do i file my 2010 taxes for free In Spanish–8 a. How do i file my 2010 taxes for free m. How do i file my 2010 taxes for free to 9:30 p. How do i file my 2010 taxes for free m. How do i file my 2010 taxes for free local time. How do i file my 2010 taxes for free Both spouses died. How do i file my 2010 taxes for free   If both spouses died as a result of a terrorist attack and they filed a joint return for an eligible tax year, fill out Worksheet B for each spouse for that year. How do i file my 2010 taxes for free Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). How do i file my 2010 taxes for free If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. How do i file my 2010 taxes for free However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. How do i file my 2010 taxes for free The forgiven tax liability is the total tax shown on the joint return minus the taxes listed in the instructions for line 4 of Worksheet B. How do i file my 2010 taxes for free Residents of community property states. How do i file my 2010 taxes for free   If the decedent was domiciled in a community property state and the spouse reported half the community income on a separate return, the surviving spouse can get a refund of taxes paid on his or her share of the decedent's income for the eligible years. How do i file my 2010 taxes for free Also, all of the decedent's income taxes paid for the eligible years will be refunded to either the executor or administrator of the estate, or to the surviving spouse if there is no legal representative. How do i file my 2010 taxes for free Worksheet B. How do i file my 2010 taxes for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How do i file my 2010 taxes for free 1       2 Enter the decedent's taxable income. How do i file my 2010 taxes for free Figure taxable income as if a separate return had been filed. How do i file my 2010 taxes for free See the instructions. How do i file my 2010 taxes for free 2       3 Enter the decedent's total tax. How do i file my 2010 taxes for free See the instructions. How do i file my 2010 taxes for free 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How do i file my 2010 taxes for free See the instructions. How do i file my 2010 taxes for free 4       5 Subtract line 4 from line 3. How do i file my 2010 taxes for free 5       6 Enter the surviving spouse's taxable income. How do i file my 2010 taxes for free Figure taxable income as if a separate return had been filed. How do i file my 2010 taxes for free See the instructions. How do i file my 2010 taxes for free 6       7 Enter the surviving spouse's total tax. How do i file my 2010 taxes for free See the instructions. How do i file my 2010 taxes for free 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How do i file my 2010 taxes for free 8       9 Subtract line 8 from line 7. How do i file my 2010 taxes for free 9       10 Add lines 5 and 9. How do i file my 2010 taxes for free 10       11 Enter the total tax from the joint return. How do i file my 2010 taxes for free See Table 1 on page 5 for the line number for years before 2002. How do i file my 2010 taxes for free 11       12 Add lines 4 and 8. How do i file my 2010 taxes for free 12       13 Subtract line 12 from line 11. How do i file my 2010 taxes for free 13       14 Divide line 5 by line 10. How do i file my 2010 taxes for free Enter the result as a decimal. How do i file my 2010 taxes for free 14       15 Tax to be forgiven. How do i file my 2010 taxes for free Multiply line 13 by line 14 and enter the result. How do i file my 2010 taxes for free 15       Note. How do i file my 2010 taxes for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How do i file my 2010 taxes for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How do i file my 2010 taxes for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How do i file my 2010 taxes for free The IRS will determine the amount to be refunded. How do i file my 2010 taxes for free Worksheet B. How do i file my 2010 taxes for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How do i file my 2010 taxes for free 1       2 Enter the decedent's taxable income. How do i file my 2010 taxes for free Figure taxable income as if a separate return had been filed. How do i file my 2010 taxes for free See the instructions. How do i file my 2010 taxes for free 2       3 Enter the decedent's total tax. How do i file my 2010 taxes for free See the instructions. How do i file my 2010 taxes for free 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How do i file my 2010 taxes for free See the instructions. How do i file my 2010 taxes for free 4       5 Subtract line 4 from line 3. How do i file my 2010 taxes for free 5       6 Enter the surviving spouse's taxable income. How do i file my 2010 taxes for free Figure taxable income as if a separate return had been filed. How do i file my 2010 taxes for free See the instructions. How do i file my 2010 taxes for free 6       7 Enter the surviving spouse's total tax. How do i file my 2010 taxes for free See the instructions. How do i file my 2010 taxes for free 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How do i file my 2010 taxes for free 8       9 Subtract line 8 from line 7. How do i file my 2010 taxes for free 9       10 Add lines 5 and 9. How do i file my 2010 taxes for free 10       11 Enter the total tax from the joint return. How do i file my 2010 taxes for free See Table 1 on page 5 for the line number for years before 2002. How do i file my 2010 taxes for free 11       12 Add lines 4 and 8. How do i file my 2010 taxes for free 12       13 Subtract line 12 from line 11. How do i file my 2010 taxes for free 13       14 Divide line 5 by line 10. How do i file my 2010 taxes for free Enter the result as a decimal. How do i file my 2010 taxes for free 14       15 Tax to be forgiven. How do i file my 2010 taxes for free Multiply line 13 by line 14 and enter the result. How do i file my 2010 taxes for free 15       Note. How do i file my 2010 taxes for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How do i file my 2010 taxes for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How do i file my 2010 taxes for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How do i file my 2010 taxes for free The IRS will determine the amount to be refunded. How do i file my 2010 taxes for free Instructions for Worksheet B Table 1. How do i file my 2010 taxes for free Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. How do i file my 2010 taxes for free * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. How do i file my 2010 taxes for free ** File Form 4506 to get a transcript of the decedent's account. How do i file my 2010 taxes for free Table 1. How do i file my 2010 taxes for free Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. How do i file my 2010 taxes for free * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. How do i file my 2010 taxes for free ** File Form 4506 to get a transcript of the decedent's account. How do i file my 2010 taxes for free Lines 2 and 6. How do i file my 2010 taxes for free   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. How do i file my 2010 taxes for free   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. How do i file my 2010 taxes for free Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. How do i file my 2010 taxes for free Income from a jointly owned business or investment should be allocated equally between the spouses unless there is evidence that shows a different allocation is appropriate. How do i file my 2010 taxes for free   Allocate business deductions to the owner of the business. How do i file my 2010 taxes for free Allocate personal deductions (such as itemized deductions for mortgage interest and taxes) equally between the spouses unless there is evidence that shows a different allocation is appropriate. How do i file my 2010 taxes for free Lines 3 and 7. How do i file my 2010 taxes for free   Figure the total tax as if a separate return had been filed. How do i file my 2010 taxes for free The total tax is the tax that would have been entered on the tax return line shown in Table 1 if a separate return had been filed. How do i file my 2010 taxes for free When figuring the tax using the Tax Table or Tax Rate Schedule, use the “Married filing separately” column in the Tax Table or Tax Rate Schedule Y-2. How do i file my 2010 taxes for free   When figuring the total tax, allocate credits and other taxes, if any, in the same manner as they would have been allocated if the spouses had filed separate returns. How do i file my 2010 taxes for free If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. How do i file my 2010 taxes for free Examples of credits generally not allowed on a separate return are the child and dependent care credit, credit for the elderly, adoption credit, education credits, and earned income credit. How do i file my 2010 taxes for free Line 4. How do i file my 2010 taxes for free   Enter the total, if any, of the following taxes. How do i file my 2010 taxes for free Self-employment tax. How do i file my 2010 taxes for free Social security and Medicare tax on tip income not reported to employer. How do i file my 2010 taxes for free Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). How do i file my 2010 taxes for free Tax on excess accumulation in qualified retirement plans. How do i file my 2010 taxes for free Household employment taxes. How do i file my 2010 taxes for free Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. How do i file my 2010 taxes for free Tax on golden parachute payments. How do i file my 2010 taxes for free Minimum Amount of Relief The minimum amount of relief is $10,000. How do i file my 2010 taxes for free If the decedent's total forgiven tax liability for all eligible years is less than $10,000, the difference between $10,000 and the total forgiven tax liability for those years will be treated as a tax payment for the decedent's last tax year. How do i file my 2010 taxes for free The IRS will refund the difference as explained under Refund of Taxes Paid. How do i file my 2010 taxes for free Use Worksheet C to figure the additional tax payment. How do i file my 2010 taxes for free But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. How do i file my 2010 taxes for free Example 1. How do i file my 2010 taxes for free An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. How do i file my 2010 taxes for free The $6,400 is eligible for forgiveness. How do i file my 2010 taxes for free The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. How do i file my 2010 taxes for free Example 2. How do i file my 2010 taxes for free A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. How do i file my 2010 taxes for free The IRS will treat $10,000 as a tax payment for 2001. How do i file my 2010 taxes for free Income received after date of death. How do i file my 2010 taxes for free   Generally, income of the decedent received after the date of death must be reported on Form 1041 if the estate has gross income for the tax year of $600 or more. How do i file my 2010 taxes for free Examples are the final paycheck or dividends on stock owned by the decedent. How do i file my 2010 taxes for free However, this income is exempt from income tax and is not included on Form 1041 if it is received: After the date of the decedent's death, and Before the end of the decedent's tax year (determined without regard to death). How do i file my 2010 taxes for free Nonqualifying income. How do i file my 2010 taxes for free   The following income is not exempt from tax. How do i file my 2010 taxes for free The tax on it is not eligible for forgiveness. How do i file my 2010 taxes for free Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. How do i file my 2010 taxes for free Amounts that would not have been payable but for an action taken after September 11, 2001. How do i file my 2010 taxes for free The following are examples of nonqualifying income. How do i file my 2010 taxes for free Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. How do i file my 2010 taxes for free Amounts payable only as death or survivor's benefits from pre-existing arrangements that would have been paid if the death had occurred for another reason. How do i file my 2010 taxes for free Income received as a result of adjustments made by the decedent's employer to a plan or arrangement to accelerate the vesting of restricted property or the payment of nonqualified deferred compensation after the date of the attack. How do i file my 2010 taxes for free Interest on savings bonds cashed by the beneficiary of the decedent. How do i file my 2010 taxes for free If you are responsible for the estate of a decedent, see Publication 559. How do i file my 2010 taxes for free Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. How do i file my 2010 taxes for free Instructions for lines 2–9 of Worksheet C. How do i file my 2010 taxes for free   The tax that would have been payable on the exempt income (discussed earlier) must be considered when determining whether a decedent is entitled to the $10,000 minimum relief. How do i file my 2010 taxes for free To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. How do i file my 2010 taxes for free Or, if special requirements are met, you can use the alternative computation instead. How do i file my 2010 taxes for free See Alternative computation, later. How do i file my 2010 taxes for free   You have to use lines 2–9 (or the alternative computation) to figure the tax that would have been payable even if Form 1041 was not required to be filed. How do i file my 2010 taxes for free Use Form 1041 to figure what the taxable income would be without including the exempt income. How do i file my 2010 taxes for free Then enter that taxable income (even if a negative number) on line 2 of Worksheet C (or line 1 of Worksheet D, Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C)). How do i file my 2010 taxes for free Alternative computation. How do i file my 2010 taxes for free   Instead of using lines 2–8 of Worksheet C to figure the tax on exempt income (line 9 of Worksheet C), you may be able to use Worksheet D. How do i file my 2010 taxes for free You can use Worksheet D to figure the tax on the exempt income payable by the estate and its beneficiaries only if both of the following requirements are met. How do i file my 2010 taxes for free The estate claimed an income distribution deduction on line 18 (Form 1041). How do i file my 2010 taxes for free Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. How do i file my 2010 taxes for free If requirement (2) is met but requirement (1) is not, you can still use Worksheet D if: Form 1041 was not required because exempt income was received, and The estate would have claimed an income distribution deduction if the exempt income were taxable. How do i file my 2010 taxes for free If you use this alternative computation, skip lines 2–8 of Worksheet C and enter the amount from line 8 of Worksheet D on line 9 of Worksheet C. How do i file my 2010 taxes for free Complete the rest of Worksheet C to determine the additional payment allowed. How do i file my 2010 taxes for free Worksheet C. How do i file my 2010 taxes for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. How do i file my 2010 taxes for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How do i file my 2010 taxes for free 1 Minimum relief amount. How do i file my 2010 taxes for free Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How do i file my 2010 taxes for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . How do i file my 2010 taxes for free 3       4 Add lines 2 and 3. How do i file my 2010 taxes for free 4       5 Enter exempt income received after death minus expenses allocable to exempt income. How do i file my 2010 taxes for free (See Income received after date of death on page 5. How do i file my 2010 taxes for free ) 5       6 Add lines 4 and 5. How do i file my 2010 taxes for free 6       7 Figure the tax on line 6 using Schedule G (Form 1041). How do i file my 2010 taxes for free 7       8 Figure the tax on line 4 using Schedule G (Form 1041). How do i file my 2010 taxes for free 8       9 Tax on exempt income. How do i file my 2010 taxes for free Subtract line 8 from line 7. How do i file my 2010 taxes for free 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How do i file my 2010 taxes for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How do i file my 2010 taxes for free 10       11 Add lines 9 and 10. How do i file my 2010 taxes for free 11   12 Additional payment allowed. How do i file my 2010 taxes for free If line 11 is $10,000 or more, enter -0- and stop here. How do i file my 2010 taxes for free No additional amount is allowed as a tax payment. How do i file my 2010 taxes for free Otherwise, subtract line 11 from line 1 and enter the result. How do i file my 2010 taxes for free 12   Note. How do i file my 2010 taxes for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How do i file my 2010 taxes for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How do i file my 2010 taxes for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How do i file my 2010 taxes for free Write "Sec. How do i file my 2010 taxes for free 692(d)(2) Payment" and the amount to the right of the entry space. How do i file my 2010 taxes for free Also indicate whether a Form 1041 is being filed for the decedent's estate. How do i file my 2010 taxes for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How do i file my 2010 taxes for free Write “Sec. How do i file my 2010 taxes for free 692(d)(2) Payment” on the dotted line to the left of the entry space. How do i file my 2010 taxes for free Worksheet C. How do i file my 2010 taxes for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. How do i file my 2010 taxes for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How do i file my 2010 taxes for free 1 Minimum relief amount. How do i file my 2010 taxes for free Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How do i file my 2010 taxes for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . How do i file my 2010 taxes for free 3       4 Add lines 2 and 3. How do i file my 2010 taxes for free 4       5 Enter exempt income received after death minus expenses allocable to exempt income. How do i file my 2010 taxes for free (See Income received after date of death on page 5. How do i file my 2010 taxes for free ) 5       6 Add lines 4 and 5. How do i file my 2010 taxes for free 6       7 Figure the tax on line 6 using Schedule G (Form 1041). How do i file my 2010 taxes for free 7       8 Figure the tax on line 4 using Schedule G (Form 1041). How do i file my 2010 taxes for free 8       9 Tax on exempt income. How do i file my 2010 taxes for free Subtract line 8 from line 7. How do i file my 2010 taxes for free 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How do i file my 2010 taxes for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How do i file my 2010 taxes for free 10       11 Add lines 9 and 10. How do i file my 2010 taxes for free 11   12 Additional payment allowed. How do i file my 2010 taxes for free If line 11 is $10,000 or more, enter -0- and stop here. How do i file my 2010 taxes for free No additional amount is allowed as a tax payment. How do i file my 2010 taxes for free Otherwise, subtract line 11 from line 1 and enter the result. How do i file my 2010 taxes for free 12   Note. How do i file my 2010 taxes for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How do i file my 2010 taxes for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How do i file my 2010 taxes for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How do i file my 2010 taxes for free Write "Sec. How do i file my 2010 taxes for free 692(d)(2) Payment" and the amount to the right of the entry space. How do i file my 2010 taxes for free Also indicate whether a Form 1041 is being filed for the decedent's estate. How do i file my 2010 taxes for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How do i file my 2010 taxes for free Write “Sec. How do i file my 2010 taxes for free 692(d)(2) Payment” on the dotted line to the left of the entry space. How do i file my 2010 taxes for free Worksheet D. How do i file my 2010 taxes for free Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. How do i file my 2010 taxes for free (See Income received after date of death on page 5. How do i file my 2010 taxes for free ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). How do i file my 2010 taxes for free 4   5 Figure the tax on line 1 using Schedule G (Form 1041). How do i file my 2010 taxes for free 5   6 Estate's tax on exempt income. How do i file my 2010 taxes for free Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. How do i file my 2010 taxes for free Figure the total tax that would have been payable by all beneficiaries. How do i file my 2010 taxes for free Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. How do i file my 2010 taxes for free Add the amounts by which each beneficiary's income tax is increased. How do i file my 2010 taxes for free 7   8 Add lines 6 and 7. How do i file my 2010 taxes for free Enter this amount on line 9 of Worksheet C. How do i file my 2010 taxes for free 8   Worksheet D. How do i file my 2010 taxes for free Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. How do i file my 2010 taxes for free (See Income received after date of death on page 5. How do i file my 2010 taxes for free ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). How do i file my 2010 taxes for free 4   5 Figure the tax on line 1 using Schedule G (Form 1041). How do i file my 2010 taxes for free 5   6 Estate's tax on exempt income. How do i file my 2010 taxes for free Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. How do i file my 2010 taxes for free Figure the total tax that would have been payable by all beneficiaries. How do i file my 2010 taxes for free Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. How do i file my 2010 taxes for free Add the amounts by which each beneficiary's income tax is increased. How do i file my 2010 taxes for free 7   8 Add lines 6 and 7. How do i file my 2010 taxes for free Enter this amount on line 9 of Worksheet C. How do i file my 2010 taxes for free 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. How do i file my 2010 taxes for free Income tax liabilities that have been paid. How do i file my 2010 taxes for free Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. How do i file my 2010 taxes for free See Minimum Amount of Relief, earlier. How do i file my 2010 taxes for free Example 1. How do i file my 2010 taxes for free A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. How do i file my 2010 taxes for free The total, $14,000, is eligible for tax forgiveness. How do i file my 2010 taxes for free However, he paid only $13,000 of that amount. How do i file my 2010 taxes for free The IRS will refund the $13,000 paid. How do i file my 2010 taxes for free Example 2. How do i file my 2010 taxes for free A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. How do i file my 2010 taxes for free The child qualifies for the minimum relief of $10,000. How do i file my 2010 taxes for free The $10,000 is treated as a tax payment for 2001 and will be refunded. How do i file my 2010 taxes for free Period for filing a claim for credit or refund. How do i file my 2010 taxes for free   To obtain a tax refund on a previously filed income tax return, file an amended return (Form 1040X or an amended Form 1041) within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. How do i file my 2010 taxes for free For example, you have until April 15, 2004, to file an amended return on a 2000 Form 1040, 1040A, or 1040EZ that was filed by April 16, 2001, and for which the tax was paid when due. How do i file my 2010 taxes for free To obtain a refund on a return that has not been filed, file the return within 3 years of the original due date of the return. How do i file my 2010 taxes for free Extension of time for victims of Oklahoma City attack. How do i file my 2010 taxes for free   The period described above has been extended for victims of the Oklahoma City attack. How do i file my 2010 taxes for free Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. How do i file my 2010 taxes for free How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. How do i file my 2010 taxes for free Which Form To Use The form you use depends on whether an income tax return for the eligible year was already filed for the decedent. How do i file my 2010 taxes for free Return required but not yet filed. How do i file my 2010 taxes for free   File Form 1040 if the decedent was a U. How do i file my 2010 taxes for free S. How do i file my 2010 taxes for free citizen or resident. How do i file my 2010 taxes for free File Form 1040NR if the decedent was a nonresident alien. How do i file my 2010 taxes for free A nonresident alien is someone who is not a U. How do i file my 2010 taxes for free S. How do i file my 2010 taxes for free citizen or resident. How do i file my 2010 taxes for free Return required and already filed. How do i file my 2010 taxes for free   File a separate Form 1040X for each year you are claiming tax relief. How do i file my 2010 taxes for free Return not required and not filed. How do i file my 2010 taxes for free   File Form 1040 only for the year of death if the decedent was a U. How do i file my 2010 taxes for free S. How do i file my 2010 taxes for free citizen or resident. How do i file my 2010 taxes for free File Form 1040NR if the decedent was a nonresident alien. How do i file my 2010 taxes for free Return not required but already filed. How do i file my 2010 taxes for free   File Form 1040X only for the year of death. How do i file my 2010 taxes for free How to complete the returns. How do i file my 2010 taxes for free   Fill out Form 1040 or 1040NR according to its instructions but do not reduce the decedent's tax liability by any taxes that will be forgiven. How do i file my 2010 taxes for free Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. How do i file my 2010 taxes for free If filing Form 1040 or Form 1040NR, also attach any Forms W–2. How do i file my 2010 taxes for free If the total forgiven tax liability for all eligible years is less than $10,000, attach to the decedent's final return a computation of the additional tax payment allowed or a copy of Worksheet C. How do i file my 2010 taxes for free Also, please write one of the following across the top of page 1 of each return. How do i file my 2010 taxes for free KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. How do i file my 2010 taxes for free ” Need a copy of a previously filed return?   You will find it easier to prepare Form 1040X if you have a copy of the decedent's previously filed tax return. How do i file my 2010 taxes for free If you need a copy, use Form 4506. How do i file my 2010 taxes for free The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. How do i file my 2010 taxes for free Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. How do i file my 2010 taxes for free Send Form 4506 to the address shown in the form instructions. How do i file my 2010 taxes for free Taxpayer identification number. How do i file my 2010 taxes for free   A taxpayer identification number must be furnished on the decedent's returns. How do i file my 2010 taxes for free This is usually the decedent's social security number (SSN). How do i file my 2010 taxes for free However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). How do i file my 2010 taxes for free If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. How do i file my 2010 taxes for free S. How do i file my 2010 taxes for free income tax return for any tax year, do not apply for an ITIN. How do i file my 2010 taxes for free You may claim a refund by filing Form 1040NR without an SSN or ITIN. How do i file my 2010 taxes for free Necessary Documents Please attach the following documents to the return or amended return. How do i file my 2010 taxes for free Proof of death. How do i file my 2010 taxes for free   Attach a copy of the death certificate. How do i file my 2010 taxes for free If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. How do i file my 2010 taxes for free Form 1310. How do i file my 2010 taxes for free   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. How do i file my 2010 taxes for free You are a surviving spouse filing an original or amended joint return with the decedent. How do i file my 2010 taxes for free You are a personal representative filing an original Form 1040 or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return. How do i file my 2010 taxes for free A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. How do i file my 2010 taxes for free A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. How do i file my 2010 taxes for free      If you have proof of death but do not have enough tax information to file a timely claim for a refund, file Form 1040X with Form 1310. How do i file my 2010 taxes for free Include a statement saying an amended return will be filed as soon as the necessary tax information is available. How do i file my 2010 taxes for free Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. How do i file my 2010 taxes for free Use one of the addresses shown below. How do i file my 2010 taxes for free Where you file the returns or claims depends on whether you use the U. How do i file my 2010 taxes for free S. How do i file my 2010 taxes for free Postal Service or a private delivery service. How do i file my 2010 taxes for free Please do not send these returns or claims to any of the addresses shown in the tax form instructions. How do i file my 2010 taxes for free U. How do i file my 2010 taxes for free S. How do i file my 2010 taxes for free Postal Service. How do i file my 2010 taxes for free   If you use the U. How do i file my 2010 taxes for free S. How do i file my 2010 taxes for free Postal Service, file these returns and claims at the following address. How do i file my 2010 taxes for free Internal Revenue Service P. How do i file my 2010 taxes for free O. How do i file my 2010 taxes for free Box 4053 Woburn, MA 01888 Private delivery service. How do i file my 2010 taxes for free   Private delivery services cannot deliver items to P. How do i file my 2010 taxes for free O. How do i file my 2010 taxes for free boxes. How do i file my 2010 taxes for free If you use a private delivery service, file these returns and claims at the following address. How do i file my 2010 taxes for free Internal Revenue Service Stop 661 310 Lowell St. How do i file my 2010 taxes for free Andover, MA 01810 Designated private delivery services. How do i file my 2010 taxes for free   You can use the following private delivery services to file these returns and claims. How do i file my 2010 taxes for free Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. How do i file my 2010 taxes for free DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. How do i file my 2010 taxes for free Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. How do i file my 2010 taxes for free United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. How do i file my 2010 taxes for free M. How do i file my 2010 taxes for free , UPS Worldwide Express Plus, and UPS Worldwide Express. How do i file my 2010 taxes for free The private delivery service can tell you how to get written proof of the mailing date. How do i file my 2010 taxes for free Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. How do i file my 2010 taxes for free September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. How do i file my 2010 taxes for free Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. How do i file my 2010 taxes for free These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). How do i file my 2010 taxes for free No withholding applies to these payments. How do i file my 2010 taxes for free Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. How do i file my 2010 taxes for free Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. How do i file my 2010 taxes for free Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. How do i file my 2010 taxes for free (A personal residence can be a rented residence or one you own. How do i file my 2010 taxes for free ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. How do i file my 2010 taxes for free Qualified disaster relief payments also include the following. How do i file my 2010 taxes for free Payments made by common carriers (for example, American Airlines and United Airlines regarding the September 11 attacks) because of death or physical injury incurred as a result of a terrorist attack. How do i file my 2010 taxes for free Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. How do i file my 2010 taxes for free Qualified disaster relief payments do not include: Insurance or other reimbursements for expenses, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. How do i file my 2010 taxes for free Disability Payments For tax years ending after September 10, 2001, disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States, are not included in income. How do i file my 2010 taxes for free Death Benefits Payments received by an individual or the estate of a decedent from the employer of an employee who died as a result of the Oklahoma City or September 11 terrorist attacks, or as a result of the anthrax attacks, are not included in income. How do i file my 2010 taxes for free Only the amount that exceeds the benefits that would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack is excludable. How do i file my 2010 taxes for free However, the exclusion does apply to incidental death benefits paid under a qualified retirement plan even if these amounts would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack. How do i file my 2010 taxes for free If you included death benefits in income on a previously filed return and they are now excludable under the above rule, file Form 1040X to amend that return. How do i file my 2010 taxes for free For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. How do i file my 2010 taxes for free If that period has expired, you are granted an extension. How do i file my 2010 taxes for free You have until January 22, 2003, to file Form 1040X to exclude the death benefits. How do i file my 2010 taxes for free On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. How do i file my 2010 taxes for free 102(b)(2). How do i file my 2010 taxes for free ” Canceled Debt Canceled debt is not included in your income (or the income of the estate) if: You (or the estate) were liable, or became liable, for the debt of a decedent, and The debt was canceled after September 10, 2001, and before January 1, 2002, because the decedent died as a result of the September 11 attacks or anthrax attacks. How do i file my 2010 taxes for free The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. How do i file my 2010 taxes for free Payments to Survivors of Public Safety Officers If you are a survivor of a public safety officer who died in the line of duty, certain amounts you receive are not included in income. How do i file my 2010 taxes for free Bureau of Justice Assistance payments. How do i file my 2010 taxes for free   If you are a surviving dependent of a public safety officer (law enforcement officer or firefighter) who died in the line of duty, do not include in your income the death benefit paid to you by the Bureau of Justice Assistance. How do i file my 2010 taxes for free Government plan annuity. How do i file my 2010 taxes for free   If you receive a survivor annuity as the child or spouse (or former spouse) of a public safety officer who was killed in the line of duty, you generally do not have to include it in income. How do i file my 2010 taxes for free This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. How do i file my 2010 taxes for free For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. How do i file my 2010 taxes for free More information. How do i file my 2010 taxes for free   For more information, see Publication 559. How do i file my 2010 taxes for free Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. How do i file my 2010 taxes for free The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. How do i file my 2010 taxes for free If any tax deadline is postponed, the IRS will publicize the postponement in the affected area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). How do i file my 2010 taxes for free Affected taxpayers. How do i file my 2010 taxes for free   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. How do i file my 2010 taxes for free Any individual whose main home is located in a covered area (defined later). How do i file my 2010 taxes for free Any business entity or sole proprietor whose principal place of business is located in a covered area. How do i file my 2010 taxes for free Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. How do i file my 2010 taxes for free The main home or principal place of business does not have to be located in the covered area. How do i file my 2010 taxes for free Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. How do i file my 2010 taxes for free Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. How do i file my 2010 taxes for free The spouse on a joint return with a taxpayer who is eligible for postponements. How do i file my 2010 taxes for free Any other person determined by the IRS to be affected by a terrorist attack. How do i file my 2010 taxes for free Covered area. How do i file my 2010 taxes for free   This is an area in which a terrorist attack took place and in which the IRS has decided to postpone tax deadlines for up to 1 year. How do i file my 2010 taxes for free Abatement of interest. How do i file my 2010 taxes for free   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. How do i file my 2010 taxes for free Disaster Area Losses If your property was damaged or destroyed as a result of the September 11 attacks, you can choose to deduct your disaster loss on your 2000 return (or amended return) rather than on your 2001 return. How do i file my 2010 taxes for free You must make this choice to deduct your loss on your 2000 return by the later of the following dates. How do i file my 2010 taxes for free The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). How do i file my 2010 taxes for free The due date (with extensions) for the 2000 return. How do i file my 2010 taxes for free For more information about disaster area losses, see Publication 547. How do i file my 2010 taxes for free Estate Tax Reduction The federal estate tax is reduced for taxable estates of individuals who died as a result of the Oklahoma City attack, the September 11 attacks, and the anthrax attacks. How do i file my 2010 taxes for free The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. How do i file my 2010 taxes for free The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. How do i file my 2010 taxes for free These credits may reduce or eliminate the estate tax due. How do i file my 2010 taxes for free A special rule extends until January 22, 2003, the period of time allowed to file a claim for a refund of estate taxes that have been paid. How do i file my 2010 taxes for free Recovery from the September 11th Victim Compensation Fund. How do i file my 2010 taxes for free   The value of claims for a decedent's pain and suffering is normally included in the gross estate. How do i file my 2010 taxes for free However, if the estate chooses to seek recovery from this fund, the IRS has determined that, in view of the unique circumstances of this situation and the high likelihood that such claims will be valued at a nominal or zero amount, the claims will be valued at zero for estate tax purposes. How do i file my 2010 taxes for free Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. How do i file my 2010 taxes for free Which estates must file a return. How do i file my 2010 taxes for free   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. How do i file my 2010 taxes for free S. How do i file my 2010 taxes for free citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. How do i file my 2010 taxes for free Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. How do i file my 2010 taxes for free Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. How do i file my 2010 taxes for free S. How do i file my 2010 taxes for free Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. How do i file my 2010 taxes for free Where to file. How do i file my 2010 taxes for free   Returns on which the new rate schedule is used should be sent to the following address, which was not available when Form 706 went to print. How do i file my 2010 taxes for free Internal Revenue Service E & G Department/Stop 824T 201 W. How do i file my 2010 taxes for free Rivercenter Blvd. How do i file my 2010 taxes for free Covington, KY 41011 More information. How do i file my 2010 taxes for free   For more information on the federal estate tax, see the instructions for Form 706. How do i file my 2010 taxes for free Structured Settlement Factoring Transactions A person who acquires payment rights in a structured settlement arrangement after February 21, 2002, may be subject to a 40% excise tax unless the transfer of the payment rights was approved in advance in a qualified order. How do i file my 2010 taxes for free The excise tax is figured on the excess of the undiscounted amount of the payments being acquired over the total amount actually paid to acquire them. How do i file my 2010 taxes for free However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. How do i file my 2010 taxes for free For information about these requirements, see Internal Revenue Code section 5891. How do i file my 2010 taxes for free Worksheet B Illustrated. How do i file my 2010 taxes for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How do i file my 2010 taxes for free 1 2000 2001   2 Enter the decedent's taxable income. How do i file my 2010 taxes for free Figure taxable income as if a separate return had been filed. How do i file my 2010 taxes for free See the instructions. How do i file my 2010 taxes for free 2 $17,259 $14,295   3 Enter the decedent's total tax. How do i file my 2010 taxes for free See the instructions. How do i file my 2010 taxes for free 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How do i file my 2010 taxes for free See the instructions. How do i file my 2010 taxes for free 4 3,532 3,109   5 Subtract line 4 from line 3. How do i file my 2010 taxes for free 5 2,591 2,141   6 Enter the surviving spouse's taxable income. How do i file my 2010 taxes for free Figure taxable income as if a separate return had been filed. How do i file my 2010 taxes for free See the instructions for line 2. How do i file my 2010 taxes for free 6 29,025 29,850   7 Enter the surviving spouse's total tax. How do i file my 2010 taxes for free See the instructions. How do i file my 2010 taxes for free 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How do i file my 2010 taxes for free 8 0 0   9 Subtract line 8 from line 7. How do i file my 2010 taxes for free 9 5,277 5,391   10 Add lines 5 and 9. How do i file my 2010 taxes for free 10 7,868 7,532   11 Enter the total tax from the joint return. How do i file my 2010 taxes for free See Table 1 on page 5 for the line number for years before 2002. How do i file my 2010 taxes for free 11 10,789 9,728   12 Add lines 4 and 8. How do i file my 2010 taxes for free 12 3,532 3,109   13 Subtract line 12 from line 11. How do i file my 2010 taxes for free 13 7,257 6,619   14 Divide line 5 by line 10. How do i file my 2010 taxes for free Enter the result as a decimal. How do i file my 2010 taxes for free 14 . How do i file my 2010 taxes for free 329 . How do i file my 2010 taxes for free 284   15 Tax to be forgiven. How do i file my 2010 taxes for free Multiply line 13 by line 14 and enter the result. How do i file my 2010 taxes for free 15 $2,388 $1,880   Note. How do i file my 2010 taxes for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How do i file my 2010 taxes for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How do i file my 2010 taxes for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How do i file my 2010 taxes for free The IRS will determine the amount to be refunded. How do i file my 2010 taxes for free Worksheet B Illustrated. How do i file my 2010 taxes for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How do i file my 2010 taxes for free 1 2000 2001   2 Enter the decedent's taxable income. How do i file my 2010 taxes for free Figure taxable income as if a separate return had been filed. How do i file my 2010 taxes for free See the instructions. How do i file my 2010 taxes for free 2 $17,259 $14,295   3 Enter the decedent's total tax. How do i file my 2010 taxes for free See the instructions. How do i file my 2010 taxes for free 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How do i file my 2010 taxes for free See the instructions. How do i file my 2010 taxes for free 4 3,532 3,109   5 Subtract line 4 from line 3. How do i file my 2010 taxes for free 5 2,591 2,141   6 Enter the surviving spouse's taxable income. How do i file my 2010 taxes for free Figure taxable income as if a separate return had been filed. How do i file my 2010 taxes for free See the instructions for line 2. How do i file my 2010 taxes for free 6 29,025 29,850   7 Enter the surviving spouse's total tax. How do i file my 2010 taxes for free See the instructions. How do i file my 2010 taxes for free 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How do i file my 2010 taxes for free 8 0 0   9 Subtract line 8 from line 7. How do i file my 2010 taxes for free 9 5,277 5,391   10 Add lines 5 and 9. How do i file my 2010 taxes for free 10 7,868 7,532   11 Enter the total tax from the joint return. How do i file my 2010 taxes for free See Table 1 on page 5 for the line number for years before 2002. How do i file my 2010 taxes for free 11 10,789 9,728   12 Add lines 4 and 8. How do i file my 2010 taxes for free 12 3,532 3,109   13 Subtract line 12 from line 11. How do i file my 2010 taxes for free 13 7,257 6,619   14 Divide line 5 by line 10. How do i file my 2010 taxes for free Enter the result as a decimal. How do i file my 2010 taxes for free 14 . How do i file my 2010 taxes for free 329 . How do i file my 2010 taxes for free 284   15 Tax to be forgiven. How do i file my 2010 taxes for free Multiply line 13 by line 14 and enter the result. How do i file my 2010 taxes for free 15 $2,388 $1,880   Note. How do i file my 2010 taxes for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How do i file my 2010 taxes for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How do i file my 2010 taxes for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How do i file my 2010 taxes for free The IRS will determine the amount to be refunded. How do i file my 2010 taxes for free Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. How do i file my 2010 taxes for free They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. How do i file my 2010 taxes for free The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. How do i file my 2010 taxes for free After the husband died, his estate received income of $4,000. How do i file my 2010 taxes for free Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. How do i file my 2010 taxes for free This net profit is exempt from income tax as explained earlier under Income received after date of death. How do i file my 2010 taxes for free The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. How do i file my 2010 taxes for free To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. How do i file my 2010 taxes for free She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. How do i file my 2010 taxes for free To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. How do i file my 2010 taxes for free To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. How do i file my 2010 taxes for free   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728 Worksheet C Illustrated. How do i file my 2010 taxes for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. How do i file my 2010 taxes for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How do i file my 2010 taxes for free 1 Minimum relief amount. How do i file my 2010 taxes for free Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How do i file my 2010 taxes for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . How do i file my 2010 taxes for free 3 0     4 Add lines 2 and 3. How do i file my 2010 taxes for free 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. How do i file my 2010 taxes for free (See Income received after date of death on page 5. How do i file my 2010 taxes for free ) 5 1,000     6 Add lines 4 and 5. How do i file my 2010 taxes for free 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). How do i file my 2010 taxes for free 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). How do i file my 2010 taxes for free 8 435     9 Tax on exempt income. How do i file my 2010 taxes for free Subtract line 8 from line 7. How do i file my 2010 taxes for free 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How do i file my 2010 taxes for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How do i file my 2010 taxes for free 10 4,268     11 Add lines 9 and 10. How do i file my 2010 taxes for free 11 $4,543 12 Additional payment allowed. How do i file my 2010 taxes for free If line 11 is $10,000 or more, enter -0- and stop here. How do i file my 2010 taxes for free No additional amount is allowed as a tax payment. How do i file my 2010 taxes for free Otherwise, subtract line 11 from line 1 and enter the result. How do i file my 2010 taxes for free 12 $5,457 Note. How do i file my 2010 taxes for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How do i file my 2010 taxes for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How do i file my 2010 taxes for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How do i file my 2010 taxes for free Write "Sec. How do i file my 2010 taxes for free 692(d)(2) Payment" and the amount to the right of the entry space. How do i file my 2010 taxes for free Also indicate whether a Form 1041 is being filed for the decedent's estate. How do i file my 2010 taxes for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How do i file my 2010 taxes for free Write “Sec. How do i file my 2010 taxes for free 692(d)(2) Payment” on the dotted line to the left of the entry space. How do i file my 2010 taxes for free Worksheet C Illustrated. How do i file my 2010 taxes for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. How do i file my 2010 taxes for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How do i file my 2010 taxes for free 1 Minimum relief amount. How do i file my 2010 taxes for free Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How do i file my 2010 taxes for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . How do i file my 2010 taxes for free 3 0     4 Add lines 2 and 3. How do i file my 2010 taxes for free 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. How do i file my 2010 taxes for free (See Income received after date of death on page 5. How do i file my 2010 taxes for free ) 5 1,000     6 Add lines 4 and 5. How do i file my 2010 taxes for free 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). How do i file my 2010 taxes for free 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). How do i file my 2010 taxes for free 8 435     9 Tax on exempt income. How do i file my 2010 taxes for free Subtract line 8 from line 7. How do i file my 2010 taxes for free 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How do i file my 2010 taxes for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How do i file my 2010 taxes for free 10 4,268     11 Add lines 9 and 10. How do i file my 2010 taxes for free 11 $4,543 12 Additional payment allowed. How do i file my 2010 taxes for free If line 11 is $10,000 or more, enter -0- and stop here. How do i file my 2010 taxes for free No additional amount is allowed as a tax payment. How do i file my 2010 taxes for free Otherwise, subtract line 11 from line 1 and enter the result. How do i file my 2010 taxes for free 12 $5,457 Note. How do i file my 2010 taxes for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How do i file my 2010 taxes for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How do i file my 2010 taxes for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How do i file my 2010 taxes for free Write "Sec. How do i file my 2010 taxes for free 692(d)(2) Payment" and the amount to the right of the entry space. How do i file my 2010 taxes for free Also indicate whether a Form 1041 is being filed for the decedent's estate. How do i file my 2010 taxes for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How do i file my 2010 taxes for free Write “Sec. How do i file my 2010 taxes for free 692(d)(2) Payment” on the dotted line to the left of the entry space. How do i file my 2010 taxes for free Additional Worksheets The following additional worksheets are provided for your convenience. How do i file my 2010 taxes for free Worksheet A. How do i file my 2010 taxes for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. How do i file my 2010 taxes for free 1       2 Enter the total tax from the decedent's income tax return. How do i file my 2010 taxes for free See Table 1 on page 5 for the line number for years before 2002. How do i file my 2010 taxes for free 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. How do i file my 2010 taxes for free (These taxes are not eligible for forgiveness. How do i file my 2010 taxes for free )           a Self-employment tax. How do i file my 2010 taxes for free 3a         b Social security and Medicare tax on tip income not reported to employer. How do i file my 2010 taxes for free 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). How do i file my 2010 taxes for free 3c         d Tax on excess accumulation in qualified retirement plans. How do i file my 2010 taxes for free 3d         e Household employment taxes. How do i file my 2010 taxes for free 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. How do i file my 2010 taxes for free 3f         g Tax on golden parachute payments. How do i file my 2010 taxes for free 3g       4 Add lines 3a through 3g. How do i file my 2010 taxes for free 4       5 Tax to be forgiven. How do i file my 2010 taxes for free Subtract line 4 from line 2. How do i file my 2010 taxes for free 5       Note. How do i file my 2010 taxes for free If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. How do i file my 2010 taxes for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How do i file my 2010 taxes for free If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. How do i file my 2010 taxes for free The IRS will determine the amount to be refunded. How do i file my 2010 taxes for free Worksheet A. How do i file my 2010 taxes for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. How do i file my 2010 taxes for free 1       2 Enter the total tax from the decedent's income tax return. How do i file my 2010 taxes for free See Table 1 on page 5 for the line number for years before 2002. How do i file my 2010 taxes for free 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. How do i file my 2010 taxes for free (These taxes are not eligible for forgiveness. How do i file my 2010 taxes for free )           a Self-employment tax. How do i file my 2010 taxes for free 3a         b Social security and Medicare tax on tip income not reported to employer. How do i file my 2010 taxes for free 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). How do i file my 2010 taxes for free 3c         d Tax on excess accumulation in qualified retirement plans. How do i file my 2010 taxes for free 3d         e Household employment taxes. How do i file my 2010 taxes for free 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. How do i file my 2010 taxes for free 3f         g Tax on golden parachute payments. How do i file my 2010 taxes for free 3g       4 Add lines 3a through 3g. How do i file my 2010 taxes for free 4       5 Tax to be forgiven. How do i file my 2010 taxes for free Subtract line 4 from line 2. How do i file my 2010 taxes for free 5       Note. How do i file my 2010 taxes for free If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. How do i file my 2010 taxes for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How do i file my 2010 taxes for free If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. How do i file my 2010 taxes for free The IRS will determine the amount to be refunded. How do i file my 2010 taxes for free Worksheet B. How do i file my 2010 taxes for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How do i file my 2010 taxes for free 1       2 Enter the decedent's taxable income. How do i file my 2010 taxes for free Figure taxable income as if a separate return had been filed. How do i file my 2010 taxes for free See the instructions. How do i file my 2010 taxes for free 2       3 Enter the decedent's total tax. How do i file my 2010 taxes for free See the instructions. How do i file my 2010 taxes for free 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How do i file my 2010 taxes for free See the instructions. How do i file my 2010 taxes for free 4       5 Subtract line 4 from line 3. How do i file my 2010 taxes for free 5       6 Enter the surviving spouse's taxable income. How do i file my 2010 taxes for free Figure taxable income as if a separate return had been filed. How do i file my 2010 taxes for free See the instructions. How do i file my 2010 taxes for free 6       7 Enter the surviving spouse's total tax. How do i file my 2010 taxes for free See the instructions. How do i file my 2010 taxes for free 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How do i file my 2010 taxes for free 8       9 Subtract line 8 from line 7. How do i file my 2010 taxes for free 9       10 Add lines 5 and 9. How do i file my 2010 taxes for free 10       11 Enter the total tax from the joint return. How do i file my 2010 taxes for free See Table 1 on page 5 for the line number for years before 2002. How do i file my 2010 taxes for free 11       12 Add lines 4 and 8. How do i file my 2010 taxes for free 12       13 Subtract line 12 from line 11. How do i file my 2010 taxes for free 13       14 Divide line 5 by line 10. How do i file my 2010 taxes for free Enter the result as a decimal. How do i file my 2010 taxes for free 14       15 Tax to be forgiven. How do i file my 2010 taxes for free Multiply line 13 by line 14 and enter the result. How do i file my 2010 taxes for free 15       Note. How do i file my 2010 taxes for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How do i file my 2010 taxes for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How do i file my 2010 taxes for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How do i file my 2010 taxes for free The IRS will determine the amount to be refunded. How do i file my 2010 taxes for free Worksheet B. How do i file my 2010 taxes for free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How do i file my 2010 taxes for free 1       2 Enter the decedent's taxable income. How do i file my 2010 taxes for free Figure taxable income as if a separate return had been filed. How do i file my 2010 taxes for free See the instructions. How do i file my 2010 taxes for free 2       3 Enter the decedent's total tax. How do i file my 2010 taxes for free See the instructions. How do i file my 2010 taxes for free 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How do i file my 2010 taxes for free See the instructions. How do i file my 2010 taxes for free 4       5 Subtract line 4 from line 3. How do i file my 2010 taxes for free 5       6 Enter the surviving spouse's taxable income. How do i file my 2010 taxes for free Figure taxable income as if a separate return had been filed. How do i file my 2010 taxes for free See the instructions. How do i file my 2010 taxes for free 6       7 Enter the surviving spouse's total tax. How do i file my 2010 taxes for free See the instructions. How do i file my 2010 taxes for free 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How do i file my 2010 taxes for free 8       9 Subtract line 8 from line 7. How do i file my 2010 taxes for free 9       10 Add lines 5 and 9. How do i file my 2010 taxes for free 10       11 Enter the total tax from the joint return. How do i file my 2010 taxes for free See Table 1 on page 5 for the line number for years before 2002. How do i file my 2010 taxes for free 11       12 Add lines 4 and 8. How do i file my 2010 taxes for free 12       13 Subtract line 12 from line 11. How do i file my 2010 taxes for free 13       14 Divide line 5 by line 10. How do i file my 2010 taxes for free Enter the result as a decimal. How do i file my 2010 taxes for free 14       15 Tax to be forgiven. How do i file my 2010 taxes for free Multiply line 13 by line 14 and enter the result. How do i file my 2010 taxes for free 15       Note. How do i file my 2010 taxes for free If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How do i file my 2010 taxes for free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How do i file my 2010 taxes for free If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How do i file my 2010 taxes for free The IRS will determine the amount to be refunded. How do i file my 2010 taxes for free Worksheet C. How do i file my 2010 taxes for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. How do i file my 2010 taxes for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How do i file my 2010 taxes for free 1 Minimum tax forgiveness. How do i file my 2010 taxes for free Note. How do i file my 2010 taxes for free Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How do i file my 2010 taxes for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . How do i file my 2010 taxes for free 3       4 Add lines 2 and 3. How do i file my 2010 taxes for free 4       5 Enter exempt income received after death minus expenses allocable to exempt income. How do i file my 2010 taxes for free (See Income received after date of death on page 5. How do i file my 2010 taxes for free ) 5       6 Add lines 4 and 5. How do i file my 2010 taxes for free 6       7 Figure the tax on line 6 using Schedule G (Form 1041). How do i file my 2010 taxes for free 7       8 Figure the tax on line 4 using Schedule G (Form 1041). How do i file my 2010 taxes for free 8       9 Tax on exempt income. How do i file my 2010 taxes for free Subtract line 8 from line 7. How do i file my 2010 taxes for free 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How do i file my 2010 taxes for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How do i file my 2010 taxes for free 10       11 Add lines 9 and 10. How do i file my 2010 taxes for free 11   12 Additional payment allowed. How do i file my 2010 taxes for free If line 11 is $10,000 or more, enter -0- and stop here. How do i file my 2010 taxes for free No additional amount is allowed as a tax payment. How do i file my 2010 taxes for free Otherwise, subtract line 11 from line 1 and enter the result. How do i file my 2010 taxes for free 12   Note. How do i file my 2010 taxes for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How do i file my 2010 taxes for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How do i file my 2010 taxes for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How do i file my 2010 taxes for free Write "Sec. How do i file my 2010 taxes for free 692(d)(2) Payment" and the amount to the right of the entry space. How do i file my 2010 taxes for free Also indicate whether a Form 1041 is being filed for the decedent's estate. How do i file my 2010 taxes for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How do i file my 2010 taxes for free Write “Sec. How do i file my 2010 taxes for free 692(d)(2) Payment” on the dotted line to the left of the entry space. How do i file my 2010 taxes for free Worksheet C. How do i file my 2010 taxes for free Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. How do i file my 2010 taxes for free Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How do i file my 2010 taxes for free 1 Minimum tax forgiveness. How do i file my 2010 taxes for free Note. How do i file my 2010 taxes for free Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How do i file my 2010 taxes for free 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . How do i file my 2010 taxes for free 3       4 Add lines 2 and 3. How do i file my 2010 taxes for free 4       5 Enter exempt income received after death minus expenses allocable to exempt income. How do i file my 2010 taxes for free (See Income received after date of death on page 5. How do i file my 2010 taxes for free ) 5       6 Add lines 4 and 5. How do i file my 2010 taxes for free 6       7 Figure the tax on line 6 using Schedule G (Form 1041). How do i file my 2010 taxes for free 7       8 Figure the tax on line 4 using Schedule G (Form 1041). How do i file my 2010 taxes for free 8       9 Tax on exempt income. How do i file my 2010 taxes for free Subtract line 8 from line 7. How do i file my 2010 taxes for free 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How do i file my 2010 taxes for free If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How do i file my 2010 taxes for free 10       11 Add lines 9 and 10. How do i file my 2010 taxes for free 11   12 Additional payment allowed. How do i file my 2010 taxes for free If line 11 is $10,000 or more, enter -0- and stop here. How do i file my 2010 taxes for free No additional amount is allowed as a tax payment. How do i file my 2010 taxes for free Otherwise, subtract line 11 from line 1 and enter the result. How do i file my 2010 taxes for free 12   Note. How do i file my 2010 taxes for free The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How do i file my 2010 taxes for free Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How do i file my 2010 taxes for free If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How do i file my 2010 taxes for free Write "Sec. How do i file my 2010 taxes for free 692(d)(2) Payment" and the amount to the right of the entry space. How do i file my 2010 taxes for free Also indicate whether a Form 1041 is being filed for the decedent's estate. How do i file my 2010 taxes for free If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How do i file my 2010 taxes for free Write “Sec. How do i file my 2010 taxes for free 692(d)(2) Payment” on the dotted line to the left of the entry space. How do i file my 2010 taxes for free How To Get Tax Help Special IRS assistance. How do i file my 2010 taxes for free   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. How do i file my 2010 taxes for free We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by the terrorist attacks, or who have other tax issues related to the attacks. How do i file my 2010 taxes for free Call 1–866–562–5227 Monday through Friday In English–7 a. How do i file my 2010 taxes for free m. How do i file my 2010 taxes for free to 10 p. How do i file my 2010 taxes for free m. How do i file my 2010 taxes for free local time In Spanish–8 a. How do i file my 2010 taxes for free m. How do i file my 2010 taxes for free to 9:30 p. How do i file my 2010 taxes for free m. How do i file my 2010 taxes for free local time   The IRS web site at www. How do i file my 2010 taxes for free irs. How do i file my 2010 taxes for free gov has notices and other tax relief information. How do i file my 2010 taxes for free Check it periodically for any new guidance or to see if Congress has enacted new legislation. How do i file my 2010 taxes for free   Business taxpayers affected by the attacks can e-mail their questions to corp. How do i file my 2010 taxes for free disaster. How do i file my 2010 taxes for free relief@irs. How do i file my 2010 taxes for free gov. How do i file my 2010 taxes for free   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. How do i file my 2010 taxes for free fema. How do i file my 2010 taxes for free gov. How do i file my 2010 taxes for free Other help from the IRS. How do i file my 2010 taxes for free   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. How do i file my 2010 taxes for free By selecting the method that is best for you, you will have quick and easy access to tax help. How do i file my 2010 taxes for free Contacting your Taxpayer Advocate. How do i file my 2010 taxes for free   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. How do i file my 2010 taxes for free   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. How do i file my 2010 taxes for free While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. How do i file my 2010 taxes for free   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. How do i file my 2010 taxes for free Call the IRS at 1–800–829–1040. How do i file my 2010 taxes for free Call, write, or fax the Taxpayer Advocate office in your area. How do i file my 2010 taxes for free Call 1–800–829–4059 if you are a TTY/TDD user. How do i file my 2010 taxes for free   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. How do i file my 2010 taxes for free Free tax services. How do i file my 2010 taxes for free   To find out what services are available, get Publication 910, Guide to Free Tax Services. 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  • Declaration of Independence (1776)  – Drafted by Thomas Jefferson in June 1776, this document is the nation's most cherished symbol of liberty. It set forth a list of grievances against the King of England in order to justify breaking the ties between the colonies and the mother country.
  • Articles of Confederation (1777)  – This document served as the United States' first constitution, and was in force from March 1, 1781, until 1789 when the present day Constitution went into effect.
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  • Constitution of the United States (1787)  – This four-page document, signed on September 17, 1787, established the government of the United States.
  • Federalist Papers (1787-1788)  – This series of essays was published in newspapers by James Madison, Alexander Hamilton, and John Jay to promote the ratification of the Constitution.
  • Bill of Rights (1791)  – The First Congress proposed 12 amendements to the Constitution and the 10 that were approved became known as the Bill of Rights.
  • Gettysburg Address (1863)  – President Lincoln gave this speech at the dedication of the cemetery for the Union war dead after the Civil War battle in Gettysburg, PA.
  • Emancipation Proclamation (1863)  – President Lincoln issued the Proclamation announcing that persons held as slaves shall be free.
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The How Do I File My 2010 Taxes For Free

How do i file my 2010 taxes for free Publication 502 - Main Content Table of Contents What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. How do i file my 2010 taxes for free How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Spouse Dependent Decedent What Medical Expenses Are Includible?Abortion Acupuncture Alcoholism Ambulance Annual Physical Examination Artificial Limb Artificial Teeth Bandages Birth Control Pills Body Scan Braille Books and Magazines Breast Pumps and Supplies Breast Reconstruction Surgery Capital Expenses Car Chiropractor Christian Science Practitioner Contact Lenses Crutches Dental Treatment Diagnostic Devices Disabled Dependent Care Expenses Drug Addiction Drugs Eye Exam Eyeglasses Eye Surgery Fertility Enhancement Founder's Fee Guide Dog or Other Service Animal Health Institute Health Maintenance Organization (HMO) Hearing Aids Home Care Home Improvements Hospital Services Insurance Premiums Intellectually and Developmentally Disabled, Special Home for Laboratory Fees Lactation Expenses Lead-Based Paint Removal Learning Disability Legal Fees Lifetime Care—Advance Payments Lodging Long-Term Care Meals Medical Conferences Medical Information Plan Medicines Nursing Home Nursing Services Operations Optometrist Organ Donors Osteopath Oxygen Physical Examination Pregnancy Test Kit Prosthesis Psychiatric Care Psychoanalysis Psychologist Special Education Sterilization Stop-Smoking Programs Surgery Telephone Television Therapy Transplants Transportation Trips Tuition Vasectomy Vision Correction Surgery Weight-Loss Program Wheelchair Wig X-ray What Expenses Are Not Includible?Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Controlled Substances Cosmetic Surgery Dancing Lessons Diaper Service Electrolysis or Hair Removal Flexible Spending Account Funeral Expenses Future Medical Care Hair Transplant Health Club Dues Health Coverage Tax Credit Health Savings Accounts Household Help Illegal Operations and Treatments Insurance Premiums Maternity Clothes Medical Savings Account (MSA) Medicines and Drugs From Other Countries Nonprescription Drugs and Medicines Nutritional Supplements Personal Use Items Swimming Lessons Teeth Whitening Veterinary Fees Weight-Loss Program How Do You Treat Reimbursements?Insurance Reimbursement How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Sale of Medical Equipment or Property Damages for Personal Injuries Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons COBRA Premium Assistance Health Coverage Tax CreditWho Can Take This Credit? Qualifying Family Member Qualified Health Insurance Nonqualified Health Insurance Eligible Coverage Month How To Take the Credit How To Get Tax HelpLow Income Taxpayer Clinics What Are Medical Expenses? Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. How do i file my 2010 taxes for free These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. How do i file my 2010 taxes for free They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. How do i file my 2010 taxes for free Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. How do i file my 2010 taxes for free They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. How do i file my 2010 taxes for free Medical expenses include the premiums you pay for insurance that covers the expenses of medical care, and the amounts you pay for transportation to get medical care. How do i file my 2010 taxes for free Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. How do i file my 2010 taxes for free What Expenses Can You Include This Year? You can include only the medical and dental expenses you paid this year, regardless of when the services were provided. How do i file my 2010 taxes for free (But see Decedent under Whose Medical Expenses Can You Include, for an exception. How do i file my 2010 taxes for free ) If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. How do i file my 2010 taxes for free If you use a “pay-by-phone” or “online” account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. How do i file my 2010 taxes for free If you use a credit card, include medical expenses you charge to your credit card in the year the charge is made, not when you actually pay the amount charged. How do i file my 2010 taxes for free If you did not claim a medical or dental expense that would have been deductible in an earlier year, you can file Form 1040X, Amended U. How do i file my 2010 taxes for free S. How do i file my 2010 taxes for free Individual Income Tax Return, for the year in which you overlooked the expense. How do i file my 2010 taxes for free Do not claim the expense on this year's return. How do i file my 2010 taxes for free Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. How do i file my 2010 taxes for free You cannot include medical expenses that were paid by insurance companies or other sources. How do i file my 2010 taxes for free This is true whether the payments were made directly to you, to the patient, or to the provider of the medical services. How do i file my 2010 taxes for free Separate returns. How do i file my 2010 taxes for free   If you and your spouse live in a noncommunity property state and file separate returns, each of you can include only the medical expenses each actually paid. How do i file my 2010 taxes for free Any medical expenses paid out of a joint checking account in which you and your spouse have the same interest are considered to have been paid equally by each of you, unless you can show otherwise. How do i file my 2010 taxes for free Community property states. How do i file my 2010 taxes for free   If you and your spouse live in a community property state and file separate returns or are registered domestic partners in Nevada, Washington, or California, any medical expenses paid out of community funds are divided equally. How do i file my 2010 taxes for free Generally, each of you should include half the expenses. How do i file my 2010 taxes for free If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. How do i file my 2010 taxes for free If you live in a community property state and are not filing a joint return, see Publication 555, Community Property. How do i file my 2010 taxes for free How Much of the Expenses Can You Deduct? Generally, you can deduct on Schedule A (Form 1040) only the amount of your medical and dental expenses that is more than 10% of your AGI. How do i file my 2010 taxes for free But if either you or your spouse was born before January 2, 1949, you can deduct the amount of your medical and dental expenses that is more than 7. How do i file my 2010 taxes for free 5% of your AGI. How do i file my 2010 taxes for free Example. How do i file my 2010 taxes for free You are unmarried and were born after January 2, 1949, and your AGI is $40,000, 10% of which is $4,000. How do i file my 2010 taxes for free You paid medical expenses of $2,500. How do i file my 2010 taxes for free You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. How do i file my 2010 taxes for free Whose Medical Expenses Can You Include? You can generally include medical expenses you pay for yourself, as well as those you pay for someone who was your spouse or your dependent either when the services were provided or when you paid for them. How do i file my 2010 taxes for free There are different rules for decedents and for individuals who are the subject of multiple support agreements. How do i file my 2010 taxes for free See Support claimed under a multiple support agreement , later under Qualifying Relative. How do i file my 2010 taxes for free Spouse You can include medical expenses you paid for your spouse. How do i file my 2010 taxes for free To include these expenses, you must have been married either at the time your spouse received the medical services or at the time you paid the medical expenses. How do i file my 2010 taxes for free Example 1. How do i file my 2010 taxes for free Mary received medical treatment before she married Bill. How do i file my 2010 taxes for free Bill paid for the treatment after they married. How do i file my 2010 taxes for free Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. How do i file my 2010 taxes for free If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. How do i file my 2010 taxes for free Mary would include the amounts she paid during the year in her separate return. How do i file my 2010 taxes for free If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. How do i file my 2010 taxes for free Example 2. How do i file my 2010 taxes for free This year, John paid medical expenses for his wife Louise, who died last year. How do i file my 2010 taxes for free John married Belle this year and they file a joint return. How do i file my 2010 taxes for free Because John was married to Louise when she received the medical services, he can include those expenses in figuring his medical expense deduction for this year. How do i file my 2010 taxes for free Dependent You can include medical expenses you paid for your dependent. How do i file my 2010 taxes for free For you to include these expenses, the person must have been your dependent either at the time the medical services were provided or at the time you paid the expenses. How do i file my 2010 taxes for free A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. How do i file my 2010 taxes for free The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. How do i file my 2010 taxes for free S. How do i file my 2010 taxes for free citizen or national or a resident of the United States, Canada, or Mexico. How do i file my 2010 taxes for free If your qualifying child was adopted, see Exception for adopted child , later. How do i file my 2010 taxes for free You can include medical expenses you paid for an individual that would have been your dependent except that: He or she received gross income of $3,900 or more in 2013, He or she filed a joint return for 2013, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. How do i file my 2010 taxes for free Exception for adopted child. How do i file my 2010 taxes for free   If you are a U. How do i file my 2010 taxes for free S. How do i file my 2010 taxes for free citizen or national and your adopted child lived with you as a member of your household for 2013, that child does not have to be a U. How do i file my 2010 taxes for free S. How do i file my 2010 taxes for free citizen or national, or a resident of the United States, Canada, or Mexico. How do i file my 2010 taxes for free Qualifying Child A qualifying child is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a full-time student, and younger than you (or your spouse, if filing jointly), or Any age and permanently and totally disabled, Lived with you for more than half of 2013, Did not provide over half of his or her own support for 2013, and Did not file a joint return, other than to claim a refund. How do i file my 2010 taxes for free Adopted child. How do i file my 2010 taxes for free   A legally adopted child is treated as your own child. How do i file my 2010 taxes for free This child includes a child lawfully placed with you for legal adoption. How do i file my 2010 taxes for free   You can include medical expenses that you paid for a child before adoption if the child qualified as your dependent when the medical services were provided or when the expenses were paid. How do i file my 2010 taxes for free   If you pay back an adoption agency or other persons for medical expenses they paid under an agreement with you, you are treated as having paid those expenses provided you clearly substantiate that the payment is directly attributable to the medical care of the child. How do i file my 2010 taxes for free   But if you pay the agency or other person for medical care that was provided and paid for before adoption negotiations began, you cannot include them as medical expenses. How do i file my 2010 taxes for free    You may be able to take a credit for other expenses related to an adoption. How do i file my 2010 taxes for free See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. How do i file my 2010 taxes for free Child of divorced or separated parents. How do i file my 2010 taxes for free   For purposes of the medical and dental expenses deduction, a child of divorced or separated parents can be treated as a dependent of both parents. How do i file my 2010 taxes for free Each parent can include the medical expenses he or she pays for the child, even if the other parent claims the child's dependency exemption, if: The child is in the custody of one or both parents for more than half the year, The child receives over half of his or her support during the year from his or her parents, and The child's parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Live apart at all times during the last 6 months of the year. How do i file my 2010 taxes for free This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). How do i file my 2010 taxes for free Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, or foster child, or a descendant of any of them (for example, your grandchild), Brother, sister, half brother, half sister, or a son or daughter of any of them, Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle), Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law, Who was not a qualifying child (see Qualifying Child, earlier) of any taxpayer for 2013, and For whom you provided over half of the support in 2013. How do i file my 2010 taxes for free But see Child of divorced or separated parents , earlier, Support claimed under a multiple support agreement, next, and Kidnapped child under Qualifying Relative in Publication 501. How do i file my 2010 taxes for free Support claimed under a multiple support agreement. How do i file my 2010 taxes for free   If you are considered to have provided more than half of a qualifying relative's support under a multiple support agreement, you can include medical expenses you pay for that person. How do i file my 2010 taxes for free A multiple support agreement is used when two or more people provide more than half of a person's support, but no one alone provides more than half. How do i file my 2010 taxes for free   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. How do i file my 2010 taxes for free However, you can include the entire unreimbursed amount you paid for medical expenses. How do i file my 2010 taxes for free Example. How do i file my 2010 taxes for free You and your three brothers each provide one-fourth of your mother's total support. How do i file my 2010 taxes for free Under a multiple support agreement, you treat your mother as your dependent. How do i file my 2010 taxes for free You paid all of her medical expenses. How do i file my 2010 taxes for free Your brothers repaid you for three-fourths of these expenses. How do i file my 2010 taxes for free In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. How do i file my 2010 taxes for free Your brothers cannot include any part of the expenses. How do i file my 2010 taxes for free However, if you and your brothers share the nonmedical support items and you separately pay all of your mother's medical expenses, you can include the unreimbursed amount you paid for her medical expenses in your medical expenses. How do i file my 2010 taxes for free Decedent Medical expenses paid before death by the decedent are included in figuring any deduction for medical and dental expenses on the decedent's final income tax return. How do i file my 2010 taxes for free This includes expenses for the decedent's spouse and dependents as well as for the decedent. How do i file my 2010 taxes for free The survivor or personal representative of a decedent can choose to treat certain expenses paid by the decedent's estate for the decedent's medical care as paid by the decedent at the time the medical services were provided. How do i file my 2010 taxes for free The expenses must be paid within the 1-year period beginning with the day after the date of death. How do i file my 2010 taxes for free If you are the survivor or personal representative making this choice, you must attach a statement to the decedent's Form 1040 (or the decedent's amended return, Form 1040X) saying that the expenses have not been and will not be claimed on the estate tax return. How do i file my 2010 taxes for free Qualified medical expenses paid before death by the decedent are not deductible if paid with a tax-free distribution from any Archer MSA, Medicare Advantage MSA, or health savings account. How do i file my 2010 taxes for free What if the decedent's return had been filed and the medical expenses were not included?   Form 1040X can be filed for the year or years the expenses are treated as paid, unless the period for filing an amended return for that year has passed. How do i file my 2010 taxes for free Generally, an amended return must be filed within 3 years of the date the original return was filed, or within 2 years from the time the tax was paid, whichever date is later. How do i file my 2010 taxes for free Example. How do i file my 2010 taxes for free John properly filed his 2012 income tax return. How do i file my 2010 taxes for free He died in 2013 with unpaid medical expenses of $1,500 from 2012 and $1,800 in 2013. How do i file my 2010 taxes for free If the expenses are paid within the 1-year period, his survivor or personal representative can file an amended return for 2012 claiming a deduction based on the $1,500 medical expenses. How do i file my 2010 taxes for free The $1,800 of medical expenses from 2013 can be included on the decedent's final return for 2013. How do i file my 2010 taxes for free What if you pay medical expenses of a deceased spouse or dependent?   If you paid medical expenses for your deceased spouse or dependent, include them as medical expenses on your Form 1040 in the year paid, whether they are paid before or after the decedent's death. How do i file my 2010 taxes for free The expenses can be included if the person was your spouse or dependent either at the time the medical services were provided or at the time you paid the expenses. How do i file my 2010 taxes for free What Medical Expenses Are Includible? Following is a list of items that you can include in figuring your medical expense deduction. How do i file my 2010 taxes for free The items are listed in alphabetical order. How do i file my 2010 taxes for free This list does not include all possible medical expenses. How do i file my 2010 taxes for free To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. How do i file my 2010 taxes for free Abortion You can include in medical expenses the amount you pay for a legal abortion. How do i file my 2010 taxes for free Acupuncture You can include in medical expenses the amount you pay for acupuncture. How do i file my 2010 taxes for free Alcoholism You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for alcohol addiction. How do i file my 2010 taxes for free This includes meals and lodging provided by the center during treatment. How do i file my 2010 taxes for free You can also include in medical expenses amounts you pay for transportation to and from Alcoholics Anonymous meetings in your community if the attendance is pursuant to medical advice that membership in Alcoholics Anonymous is necessary for the treatment of a disease involving the excessive use of alcoholic liquors. How do i file my 2010 taxes for free Ambulance You can include in medical expenses amounts you pay for ambulance service. How do i file my 2010 taxes for free Annual Physical Examination See Physical Examination , later. How do i file my 2010 taxes for free Artificial Limb You can include in medical expenses the amount you pay for an artificial limb. How do i file my 2010 taxes for free Artificial Teeth You can include in medical expenses the amount you pay for artificial teeth. How do i file my 2010 taxes for free Bandages You can include in medical expenses the cost of medical supplies such as bandages. How do i file my 2010 taxes for free Birth Control Pills You can include in medical expenses the amount you pay for birth control pills prescribed by a doctor. How do i file my 2010 taxes for free Body Scan You can include in medical expenses the cost of an electronic body scan. How do i file my 2010 taxes for free Braille Books and Magazines You can include in medical expenses the part of the cost of Braille books and magazines for use by a visually impaired person that is more than the cost of regular printed editions. How do i file my 2010 taxes for free Breast Pumps and Supplies You can include in medical expenses the cost of breast pumps and supplies that assist lactation. How do i file my 2010 taxes for free Breast Reconstruction Surgery You can include in medical expenses the amounts you pay for breast reconstruction surgery, as well as breast prosthesis, following a mastectomy for cancer. How do i file my 2010 taxes for free See Cosmetic Surgery , later. How do i file my 2010 taxes for free Capital Expenses You can include in medical expenses amounts you pay for special equipment installed in a home, or for improvements, if their main purpose is medical care for you, your spouse, or your dependent. How do i file my 2010 taxes for free The cost of permanent improvements that increase the value of your property may be partly included as a medical expense. How do i file my 2010 taxes for free The cost of the improvement is reduced by the increase in the value of your property. How do i file my 2010 taxes for free The difference is a medical expense. How do i file my 2010 taxes for free If the value of your property is not increased by the improvement, the entire cost is included as a medical expense. How do i file my 2010 taxes for free Certain improvements made to accommodate a home to your disabled condition, or that of your spouse or your dependents who live with you, do not usually increase the value of the home and the cost can be included in full as medical expenses. How do i file my 2010 taxes for free These improvements include, but are not limited to, the following items. How do i file my 2010 taxes for free Constructing entrance or exit ramps for your home. How do i file my 2010 taxes for free Widening doorways at entrances or exits to your home. How do i file my 2010 taxes for free Widening or otherwise modifying hallways and interior doorways. How do i file my 2010 taxes for free Installing railings, support bars, or other modifications to bathrooms. How do i file my 2010 taxes for free Lowering or modifying kitchen cabinets and equipment. How do i file my 2010 taxes for free Moving or modifying electrical outlets and fixtures. How do i file my 2010 taxes for free Installing porch lifts and other forms of lifts (but elevators generally add value to the house). How do i file my 2010 taxes for free Modifying fire alarms, smoke detectors, and other warning systems. How do i file my 2010 taxes for free Modifying stairways. How do i file my 2010 taxes for free Adding handrails or grab bars anywhere (whether or not in bathrooms). How do i file my 2010 taxes for free Modifying hardware on doors. How do i file my 2010 taxes for free Modifying areas in front of entrance and exit doorways. How do i file my 2010 taxes for free Grading the ground to provide access to the residence. How do i file my 2010 taxes for free Only reasonable costs to accommodate a home to a disabled condition are considered medical care. How do i file my 2010 taxes for free Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. How do i file my 2010 taxes for free Capital expense worksheet. How do i file my 2010 taxes for free   Use Worksheet A to figure the amount of your capital expense to include in your medical expenses. How do i file my 2010 taxes for free Worksheet A. How do i file my 2010 taxes for free Capital Expense Worksheet Instructions: Use this worksheet to figure the amount, if any, of your medical expenses due to a home improvement. How do i file my 2010 taxes for free 1. How do i file my 2010 taxes for free Enter the amount you paid for the home improvement 1. How do i file my 2010 taxes for free   2. How do i file my 2010 taxes for free Enter the value of your home immediately after the improvement 2. How do i file my 2010 taxes for free       3. How do i file my 2010 taxes for free Enter the value of your home immediately before the improvement 3. How do i file my 2010 taxes for free       4. How do i file my 2010 taxes for free Subtract line 3 from line 2. How do i file my 2010 taxes for free This is the increase in the value of your home due to the improvement 4. How do i file my 2010 taxes for free     • If line 4 is more than or equal to line 1, you have no medical expenses due to the home improvement; stop here. How do i file my 2010 taxes for free       • If line 4 is less than line 1, go to line 5. How do i file my 2010 taxes for free     5. How do i file my 2010 taxes for free Subtract line 4 from line 1. How do i file my 2010 taxes for free These are your medical expenses due to the home improvement 5. How do i file my 2010 taxes for free   Operation and upkeep. How do i file my 2010 taxes for free   Amounts you pay for operation and upkeep of a capital asset qualify as medical expenses, as long as the main reason for them is medical care. How do i file my 2010 taxes for free This rule applies even if none or only part of the original cost of the capital asset qualified as a medical care expense. How do i file my 2010 taxes for free Improvements to property rented by a person with a disability. How do i file my 2010 taxes for free   Amounts paid to buy and install special plumbing fixtures for a person with a disability, mainly for medical reasons, in a rented house are medical expenses. How do i file my 2010 taxes for free Example. How do i file my 2010 taxes for free John has arthritis and a heart condition. How do i file my 2010 taxes for free He cannot climb stairs or get into a bathtub. How do i file my 2010 taxes for free On his doctor's advice, he installs a bathroom with a shower stall on the first floor of his two-story rented house. How do i file my 2010 taxes for free The landlord did not pay any of the cost of buying and installing the special plumbing and did not lower the rent. How do i file my 2010 taxes for free John can include in medical expenses the entire amount he paid. How do i file my 2010 taxes for free Car You can include in medical expenses the cost of special hand controls and other special equipment installed in a car for the use of a person with a disability. How do i file my 2010 taxes for free Special design. How do i file my 2010 taxes for free   You can include in medical expenses the difference between the cost of a regular car and a car specially designed to hold a wheelchair. How do i file my 2010 taxes for free Cost of operation. How do i file my 2010 taxes for free   The includible costs of using a car for medical reasons are explained under Transportation , later. How do i file my 2010 taxes for free Chiropractor You can include in medical expenses fees you pay to a chiropractor for medical care. How do i file my 2010 taxes for free Christian Science Practitioner You can include in medical expenses fees you pay to Christian Science practitioners for medical care. How do i file my 2010 taxes for free Contact Lenses You can include in medical expenses amounts you pay for contact lenses needed for medical reasons. How do i file my 2010 taxes for free You can also include the cost of equipment and materials required for using contact lenses, such as saline solution and enzyme cleaner. How do i file my 2010 taxes for free See Eyeglasses and Eye Surgery , later. How do i file my 2010 taxes for free Crutches You can include in medical expenses the amount you pay to buy or rent crutches. How do i file my 2010 taxes for free Dental Treatment You can include in medical expenses the amounts you pay for the prevention and alleviation of dental disease. How do i file my 2010 taxes for free Preventive treatment includes the services of a dental hygienist or dentist for such procedures as teeth cleaning, the application of sealants, and fluoride treatments to prevent tooth decay. How do i file my 2010 taxes for free Treatment to alleviate dental disease include services of a dentist for procedures such as X-rays, fillings, braces, extractions, dentures, and other dental ailments. How do i file my 2010 taxes for free But see Teeth Whitening under What Expenses Are Not Includible, later. How do i file my 2010 taxes for free Diagnostic Devices You can include in medical expenses the cost of devices used in diagnosing and treating illness and disease. How do i file my 2010 taxes for free Example. How do i file my 2010 taxes for free You have diabetes and use a blood sugar test kit to monitor your blood sugar level. How do i file my 2010 taxes for free You can include the cost of the blood sugar test kit in your medical expenses. How do i file my 2010 taxes for free Disabled Dependent Care Expenses Some disabled dependent care expenses may qualify as either: Medical expenses, or Work-related expenses for purposes of taking a credit for dependent care. How do i file my 2010 taxes for free (See Publication 503, Child and Dependent Care Expenses. How do i file my 2010 taxes for free ) You can choose to apply them either way as long as you do not use the same expenses to claim both a credit and a medical expense deduction. How do i file my 2010 taxes for free Drug Addiction You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for drug addiction. How do i file my 2010 taxes for free This includes meals and lodging at the center during treatment. How do i file my 2010 taxes for free Drugs See Medicines , later. How do i file my 2010 taxes for free Eye Exam You can include in medical expenses the amount you pay for eye examinations. How do i file my 2010 taxes for free Eyeglasses You can include in medical expenses amounts you pay for eyeglasses and contact lenses needed for medical reasons. How do i file my 2010 taxes for free See Contact Lenses , earlier, for more information. How do i file my 2010 taxes for free Eye Surgery You can include in medical expenses the amount you pay for eye surgery to treat defective vision, such as laser eye surgery or radial keratotomy. How do i file my 2010 taxes for free Fertility Enhancement You can include in medical expenses the cost of the following procedures to overcome an inability to have children. How do i file my 2010 taxes for free Procedures such as in vitro fertilization (including temporary storage of eggs or sperm). How do i file my 2010 taxes for free Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children. How do i file my 2010 taxes for free Founder's Fee See Lifetime Care—Advance Payments , later. How do i file my 2010 taxes for free Guide Dog or Other Service Animal You can include in medical expenses the costs of buying, training, and maintaining a guide dog or other service animal to assist a visually impaired or hearing disabled person, or a person with other physical disabilities. How do i file my 2010 taxes for free In general, this includes any costs, such as food, grooming, and veterinary care, incurred in maintaining the health and vitality of the service animal so that it may perform its duties. How do i file my 2010 taxes for free Health Institute You can include in medical expenses fees you pay for treatment at a health institute only if the treatment is prescribed by a physician and the physician issues a statement that the treatment is necessary to alleviate a physical or mental defect or illness of the individual receiving the treatment. How do i file my 2010 taxes for free Health Maintenance Organization (HMO) You can include in medical expenses amounts you pay to entitle you, your spouse, or a dependent to receive medical care from an HMO. How do i file my 2010 taxes for free These amounts are treated as medical insurance premiums. How do i file my 2010 taxes for free See Insurance Premiums , later. How do i file my 2010 taxes for free Hearing Aids You can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it. How do i file my 2010 taxes for free Home Care See Nursing Services , later. How do i file my 2010 taxes for free Home Improvements See Capital Expenses , earlier. How do i file my 2010 taxes for free Hospital Services You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. How do i file my 2010 taxes for free This includes amounts paid for meals and lodging. How do i file my 2010 taxes for free Also see Lodging , later. How do i file my 2010 taxes for free Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. How do i file my 2010 taxes for free Medical care policies can provide payment for treatment that includes: Hospitalization, surgical services, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Long-term care (subject to additional limitations). How do i file my 2010 taxes for free See Qualified Long-Term Care Insurance Contracts under Long-Term Care, later. How do i file my 2010 taxes for free If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. How do i file my 2010 taxes for free The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. How do i file my 2010 taxes for free Health coverage tax credit. How do i file my 2010 taxes for free   If, during 2013, you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient, you must complete Form 8885 before completing Schedule A. How do i file my 2010 taxes for free When figuring the amount of insurance premiums you can deduct on Schedule A, do not include: Any amounts you included on Form 8885, Any qualified health insurance premiums you paid to “U. How do i file my 2010 taxes for free S. How do i file my 2010 taxes for free Treasury–HCTC,” or Any health coverage tax credit advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. How do i file my 2010 taxes for free Employer-Sponsored Health Insurance Plan Do not include in your medical and dental expenses any insurance premiums paid by an employer-sponsored health insurance plan unless the premiums are included on your Form W-2, Wage and Tax Statement. How do i file my 2010 taxes for free Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included on your Form W-2. How do i file my 2010 taxes for free Example. How do i file my 2010 taxes for free You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. How do i file my 2010 taxes for free Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. How do i file my 2010 taxes for free Because you are an employee whose insurance premiums are paid with money that is never included in your gross income, you cannot deduct the premiums paid with that money. How do i file my 2010 taxes for free Long-term care services. How do i file my 2010 taxes for free   Contributions made by your employer to provide coverage for qualified long-term care services under a flexible spending or similar arrangement must be included in your income. How do i file my 2010 taxes for free This amount will be reported as wages on your Form W-2. How do i file my 2010 taxes for free Retired public safety officers. How do i file my 2010 taxes for free   If you are a retired public safety officer, do not include as medical expenses any health or long-term care insurance premiums that you elected to have paid with tax-free distributions from a retirement plan. How do i file my 2010 taxes for free This applies only to distributions that would otherwise be included in income. How do i file my 2010 taxes for free Health reimbursement arrangement (HRA). How do i file my 2010 taxes for free   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. How do i file my 2010 taxes for free This is because an HRA is funded solely by the employer. How do i file my 2010 taxes for free Medicare A If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. How do i file my 2010 taxes for free The payroll tax paid for Medicare A is not a medical expense. How do i file my 2010 taxes for free If you are not covered under social security (or were not a government employee who paid Medicare tax), you can voluntarily enroll in Medicare A. How do i file my 2010 taxes for free In this situation you can include the premiums you paid for Medicare A as a medical expense. How do i file my 2010 taxes for free Medicare B Medicare B is a supplemental medical insurance. How do i file my 2010 taxes for free Premiums you pay for Medicare B are a medical expense. How do i file my 2010 taxes for free Check the information you received from the Social Security Administration to find out your premium. How do i file my 2010 taxes for free Medicare D Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. How do i file my 2010 taxes for free You can include as a medical expense premiums you pay for Medicare D. How do i file my 2010 taxes for free Prepaid Insurance Premiums Premiums you pay before you are age 65 for insurance for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). How do i file my 2010 taxes for free Unused Sick Leave Used To Pay Premiums You must include in gross income cash payments you receive at the time of retirement for unused sick leave. How do i file my 2010 taxes for free You also must include in gross income the value of unused sick leave that, at your option, your employer applies to the cost of your continuing participation in your employer's health plan after you retire. How do i file my 2010 taxes for free You can include this cost of continuing participation in the health plan as a medical expense. How do i file my 2010 taxes for free If you participate in a health plan where your employer automatically applies the value of unused sick leave to the cost of your continuing participation in the health plan (and you do not have the option to receive cash), do not include the value of the unused sick leave in gross income. How do i file my 2010 taxes for free You cannot include this cost of continuing participation in that health plan as a medical expense. How do i file my 2010 taxes for free Insurance Premiums You Cannot Include You cannot include premiums you pay for: Life insurance policies, Policies providing payment for loss of earnings, Policies for loss of life, limb, sight, etc. How do i file my 2010 taxes for free , Policies that pay you a guaranteed amount each week for a stated number of weeks if you are hospitalized for sickness or injury, The part of your car insurance that provides medical insurance coverage for all persons injured in or by your car because the part of the premium providing insurance for you, your spouse, and your dependents is not stated separately from the part of the premium providing insurance for medical care for others, or Health or long-term care insurance if you elected to pay these premiums with tax-free distributions from a retirement plan made directly to the insurance provider and these distributions would otherwise have been included in income. How do i file my 2010 taxes for free Taxes imposed by any governmental unit, such as Medicare taxes, are not insurance premiums. How do i file my 2010 taxes for free Coverage for nondependents. How do i file my 2010 taxes for free   Generally, you cannot deduct any additional premium you pay as the result of including on your policy someone who is not your spouse or dependent, even if that person is your child under age 27. How do i file my 2010 taxes for free However, you can deduct the additional premium if that person is: Your child whom you do not claim as a dependent because of the rules for children of divorced or separated parents, Any person you could have claimed as a dependent on your return except that person received $3,900 or more of gross income or filed a joint return, or Any person you could have claimed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else's 2013 return. How do i file my 2010 taxes for free  Also, if you had family coverage when you added this individual to your policy and your premiums did not increase, you can enter on Schedule A (Form 1040) the full amount of your medical and dental insurance premiums. How do i file my 2010 taxes for free Intellectually and Developmentally Disabled, Special Home for You can include in medical expenses the cost of keeping a person who is intellectually and developmentally disabled in a special home, not the home of a relative, on the recommendation of a psychiatrist to help the person adjust from life in a mental hospital to community living. How do i file my 2010 taxes for free Laboratory Fees You can include in medical expenses the amounts you pay for laboratory fees that are part of medical care. How do i file my 2010 taxes for free Lactation Expenses See Breast Pumps and Supplies , earlier. How do i file my 2010 taxes for free Lead-Based Paint Removal You can include in medical expenses the cost of removing lead-based paints from surfaces in your home to prevent a child who has or had lead poisoning from eating the paint. How do i file my 2010 taxes for free These surfaces must be in poor repair (peeling or cracking) or within the child's reach. How do i file my 2010 taxes for free The cost of repainting the scraped area is not a medical expense. How do i file my 2010 taxes for free If, instead of removing the paint, you cover the area with wallboard or paneling, treat these items as capital expenses. How do i file my 2010 taxes for free See Capital Expenses , earlier. How do i file my 2010 taxes for free Do not include the cost of painting the wallboard as a medical expense. How do i file my 2010 taxes for free Learning Disability See Special Education , later. How do i file my 2010 taxes for free Legal Fees You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. How do i file my 2010 taxes for free However, you cannot include in medical expenses fees for the management of a guardianship estate, fees for conducting the affairs of the person being treated, or other fees that are not necessary for medical care. How do i file my 2010 taxes for free Lifetime Care—Advance Payments You can include in medical expenses a part of a life-care fee or “founder's fee” you pay either monthly or as a lump sum under an agreement with a retirement home. How do i file my 2010 taxes for free The part of the payment you include is the amount properly allocable to medical care. How do i file my 2010 taxes for free The agreement must require that you pay a specific fee as a condition for the home's promise to provide lifetime care that includes medical care. How do i file my 2010 taxes for free You can use a statement from the retirement home to prove the amount properly allocable to medical care. How do i file my 2010 taxes for free The statement must be based either on the home's prior experience or on information from a comparable home. How do i file my 2010 taxes for free Dependents with disabilities. How do i file my 2010 taxes for free   You can include in medical expenses advance payments to a private institution for lifetime care, treatment, and training of your physically or mentally impaired child upon your death or when you become unable to provide care. How do i file my 2010 taxes for free The payments must be a condition for the institution's future acceptance of your child and must not be refundable. How do i file my 2010 taxes for free Payments for future medical care. How do i file my 2010 taxes for free   Generally, you cannot include in medical expenses current payments for medical care (including medical insurance) to be provided substantially beyond the end of the year. How do i file my 2010 taxes for free This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care of the type described earlier. How do i file my 2010 taxes for free Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if a principal reason for being there is to receive medical care. How do i file my 2010 taxes for free See Nursing Home , later. How do i file my 2010 taxes for free You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. How do i file my 2010 taxes for free You can include the cost of such lodging while away from home if all of the following requirements are met. How do i file my 2010 taxes for free The lodging is primarily for and essential to medical care. How do i file my 2010 taxes for free The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. How do i file my 2010 taxes for free The lodging is not lavish or extravagant under the circumstances. How do i file my 2010 taxes for free There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. How do i file my 2010 taxes for free The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. How do i file my 2010 taxes for free You can include lodging for a person traveling with the person receiving the medical care. How do i file my 2010 taxes for free For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. How do i file my 2010 taxes for free Meals are not included. How do i file my 2010 taxes for free Do not include the cost of lodging while away from home for medical treatment if that treatment is not received from a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital or if that lodging is not primarily for or essential to the medical care received. How do i file my 2010 taxes for free Long-Term Care You can include in medical expenses amounts paid for qualified long-term care services and premiums paid for qualified long-term care insurance contracts. How do i file my 2010 taxes for free Qualified Long-Term Care Services Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided pursuant to a plan of care prescribed by a licensed health care practitioner. How do i file my 2010 taxes for free Chronically ill individual. How do i file my 2010 taxes for free   An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions. How do i file my 2010 taxes for free He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. How do i file my 2010 taxes for free Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. How do i file my 2010 taxes for free He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. How do i file my 2010 taxes for free Maintenance and personal care services. How do i file my 2010 taxes for free    Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment). How do i file my 2010 taxes for free Qualified Long-Term Care Insurance Contracts A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. How do i file my 2010 taxes for free The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. How do i file my 2010 taxes for free The amount of qualified long-term care premiums you can include is limited. How do i file my 2010 taxes for free You can include the following as medical expenses on Schedule A (Form 1040). How do i file my 2010 taxes for free Qualified long-term care premiums up to the following amounts. How do i file my 2010 taxes for free Age 40 or under – $360. How do i file my 2010 taxes for free Age 41 to 50 – $680. How do i file my 2010 taxes for free Age 51 to 60 – $1,360. How do i file my 2010 taxes for free Age 61 to 70 – $3,640. How do i file my 2010 taxes for free Age 71 or over – $4,550. How do i file my 2010 taxes for free Unreimbursed expenses for qualified long-term care services. How do i file my 2010 taxes for free Note. How do i file my 2010 taxes for free The limit on premiums is for each person. How do i file my 2010 taxes for free Also, if you are an eligible retired public safety officer, you cannot include premiums for long-term care insurance if you elected to pay these premiums with tax-free distributions from a qualified retirement plan made directly to the insurance provider and these distributions would otherwise have been included in your income. How do i file my 2010 taxes for free Meals You can include in medical expenses the cost of meals at a hospital or similar institution if a principal reason for being there is to get medical care. How do i file my 2010 taxes for free You cannot include in medical expenses the cost of meals that are not part of inpatient care. How do i file my 2010 taxes for free Also see Weight-Loss Program and Nutritional Supplements , later. How do i file my 2010 taxes for free Medical Conferences You can include in medical expenses amounts paid for admission and transportation to a medical conference if the medical conference concerns the chronic illness of yourself, your spouse, or your dependent. How do i file my 2010 taxes for free The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent. How do i file my 2010 taxes for free The majority of the time spent at the conference must be spent attending sessions on medical information. How do i file my 2010 taxes for free The cost of meals and lodging while attending the conference is not deductible as a medical expense. How do i file my 2010 taxes for free Medical Information Plan You can include in medical expenses amounts paid to a plan that keeps medical information in a computer data bank and retrieves and furnishes the information upon request to an attending physician. How do i file my 2010 taxes for free Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. How do i file my 2010 taxes for free A prescribed drug is one that requires a prescription by a doctor for its use by an individual. How do i file my 2010 taxes for free You can also include amounts you pay for insulin. How do i file my 2010 taxes for free Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. How do i file my 2010 taxes for free Imported medicines and drugs. How do i file my 2010 taxes for free   If you imported medicines or drugs from other countries, see Medicines and Drugs From Other Countries , under What Expenses Are Not Includible, later. How do i file my 2010 taxes for free Nursing Home You can include in medical expenses the cost of medical care in a nursing home, home for the aged, or similar institution, for yourself, your spouse, or your dependents. How do i file my 2010 taxes for free This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. How do i file my 2010 taxes for free Do not include the cost of meals and lodging if the reason for being in the home is personal. How do i file my 2010 taxes for free You can, however, include in medical expenses the part of the cost that is for medical or nursing care. How do i file my 2010 taxes for free Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. How do i file my 2010 taxes for free The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. How do i file my 2010 taxes for free This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. How do i file my 2010 taxes for free These services can be provided in your home or another care facility. How do i file my 2010 taxes for free Generally, only the amount spent for nursing services is a medical expense. How do i file my 2010 taxes for free If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. How do i file my 2010 taxes for free For example, because of your medical condition you pay a visiting nurse $300 per week for medical and household services. How do i file my 2010 taxes for free She spends 10% of her time doing household services such as washing dishes and laundry. How do i file my 2010 taxes for free You can include only $270 per week as medical expenses. How do i file my 2010 taxes for free The $30 (10% × $300) allocated to household services cannot be included. How do i file my 2010 taxes for free However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. How do i file my 2010 taxes for free See Maintenance and personal care services under Long-Term Care, earlier. How do i file my 2010 taxes for free Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. How do i file my 2010 taxes for free See Publication 503. How do i file my 2010 taxes for free You can also include in medical expenses part of the amount you pay for that attendant's meals. How do i file my 2010 taxes for free Divide the food expense among the household members to find the cost of the attendant's food. How do i file my 2010 taxes for free Then divide that cost in the same manner as in the preceding paragraph. How do i file my 2010 taxes for free If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. How do i file my 2010 taxes for free This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. How do i file my 2010 taxes for free Employment taxes. How do i file my 2010 taxes for free   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for an attendant who provides medical care. How do i file my 2010 taxes for free If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier. How do i file my 2010 taxes for free For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. How do i file my 2010 taxes for free Operations You can include in medical expenses amounts you pay for legal operations that are not for unnecessary cosmetic surgery. How do i file my 2010 taxes for free See Cosmetic Surgery under What Expenses Are Not Includible, later. How do i file my 2010 taxes for free Optometrist See Eyeglasses , earlier. How do i file my 2010 taxes for free Organ Donors See Transplants , later. How do i file my 2010 taxes for free Osteopath You can include in medical expenses amounts you pay to an osteopath for medical care. How do i file my 2010 taxes for free Oxygen You can include in medical expenses amounts you pay for oxygen and oxygen equipment to relieve breathing problems caused by a medical condition. How do i file my 2010 taxes for free Physical Examination You can include in medical expenses the amount you pay for an annual physical examination and diagnostic tests by a physician. How do i file my 2010 taxes for free You do not have to be ill at the time of the examination. How do i file my 2010 taxes for free Pregnancy Test Kit You can include in medical expenses the amount you pay to purchase a pregnancy test kit to determine if you are pregnant. How do i file my 2010 taxes for free Prosthesis See Artificial Limb and Breast Reconstruction Surgery , earlier. How do i file my 2010 taxes for free Psychiatric Care You can include in medical expenses amounts you pay for psychiatric care. How do i file my 2010 taxes for free This includes the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care. How do i file my 2010 taxes for free See Psychoanalysis, next, and Transportation , later. How do i file my 2010 taxes for free Psychoanalysis You can include in medical expenses payments for psychoanalysis. How do i file my 2010 taxes for free However, you cannot include payments for psychoanalysis that is part of required training to be a psychoanalyst. How do i file my 2010 taxes for free Psychologist You can include in medical expenses amounts you pay to a psychologist for medical care. How do i file my 2010 taxes for free Special Education You can include in medical expenses fees you pay on a doctor's recommendation for a child's tutoring by a teacher who is specially trained and qualified to work with children who have learning disabilities caused by mental or physical impairments, including nervous system disorders. How do i file my 2010 taxes for free You can include in medical expenses the cost (tuition, meals, and lodging) of attending a school that furnishes special education to help a child to overcome learning disabilities. How do i file my 2010 taxes for free A doctor must recommend that the child attend the school. How do i file my 2010 taxes for free Overcoming the learning disabilities must be a principal reason for attending the school, and any ordinary education received must be incidental to the special education provided. How do i file my 2010 taxes for free Special education includes: Teaching Braille to a visually impaired person, Teaching lip reading to a hearing disabled person, or Giving remedial language training to correct a condition caused by a birth defect. How do i file my 2010 taxes for free Sterilization You can include in medical expenses the cost of a legal sterilization (a legally performed operation to make a person unable to have children). How do i file my 2010 taxes for free Also see Vasectomy , later. How do i file my 2010 taxes for free Stop-Smoking Programs You can include in medical expenses amounts you pay for a program to stop smoking. How do i file my 2010 taxes for free However, you cannot include in medical expenses amounts you pay for drugs that do not require a prescription, such as nicotine gum or patches, that are designed to help stop smoking. How do i file my 2010 taxes for free Surgery See Operations , earlier. How do i file my 2010 taxes for free Telephone You can include in medical expenses the cost of special telephone equipment that lets a person who is deaf, hard of hearing or has a speech disability communicate over a regular telephone. How do i file my 2010 taxes for free This includes teletypewriter (TTY) and telecommunications device for the deaf (TDD) equipment. How do i file my 2010 taxes for free You can also include the cost of repairing the equipment. How do i file my 2010 taxes for free Television You can include in medical expenses the cost of equipment that displays the audio part of television programs as subtitles for persons with a hearing disability. How do i file my 2010 taxes for free This may be the cost of an adapter that attaches to a regular set. How do i file my 2010 taxes for free It also may be the part of the cost of a specially equipped television that exceeds the cost of the same model regular television set. How do i file my 2010 taxes for free Therapy You can include in medical expenses amounts you pay for therapy received as medical treatment. How do i file my 2010 taxes for free Transplants You can include in medical expenses amounts paid for medical care you receive because you are a donor or a possible donor of a kidney or other organ. How do i file my 2010 taxes for free This includes transportation. How do i file my 2010 taxes for free You can include any expenses you pay for the medical care of a donor in connection with the donating of an organ. How do i file my 2010 taxes for free This includes transportation. How do i file my 2010 taxes for free Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. How do i file my 2010 taxes for free You can include:    Bus, taxi, train, or plane fares or ambulance service, Transportation expenses of a parent who must go with a child who needs medical care, Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone, and Transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommended as a part of treatment. How do i file my 2010 taxes for free Car expenses. How do i file my 2010 taxes for free   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. How do i file my 2010 taxes for free You cannot include depreciation, insurance, general repair, or maintenance expenses. How do i file my 2010 taxes for free   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents a mile. How do i file my 2010 taxes for free    You can also include parking fees and tolls. How do i file my 2010 taxes for free You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate. How do i file my 2010 taxes for free Example. How do i file my 2010 taxes for free In 2013, Bill Jones drove 2,800 miles for medical reasons. How do i file my 2010 taxes for free He spent $500 for gas, $30 for oil, and $100 for tolls and parking. How do i file my 2010 taxes for free He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. How do i file my 2010 taxes for free He figures the actual expenses first. How do i file my 2010 taxes for free He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. How do i file my 2010 taxes for free He then figures the standard mileage amount. How do i file my 2010 taxes for free He multiplies 2,800 miles by 24 cents a mile for a total of $672. How do i file my 2010 taxes for free He then adds the $100 tolls and parking for a total of $772. How do i file my 2010 taxes for free Bill includes the $772 of car expenses with his other medical expenses for the year because the $772 is more than the $630 he figured using actual expenses. How do i file my 2010 taxes for free Transportation expenses you cannot include. How do i file my 2010 taxes for free    You cannot include in medical expenses the cost of transportation in the following situations. How do i file my 2010 taxes for free Going to and from work, even if your condition requires an unusual means of transportation. How do i file my 2010 taxes for free Travel for purely personal reasons to another city for an operation or other medical care. How do i file my 2010 taxes for free Travel that is merely for the general improvement of one's health. How do i file my 2010 taxes for free The costs of operating a specially equipped car for other than medical reasons. How do i file my 2010 taxes for free Trips You can include in medical expenses amounts you pay for transportation to another city if the trip is primarily for, and essential to, receiving medical services. How do i file my 2010 taxes for free You may be able to include up to $50 for each night for each person. How do i file my 2010 taxes for free You can include lodging for a person traveling with the person receiving the medical care. How do i file my 2010 taxes for free For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. How do i file my 2010 taxes for free Meals are not included. How do i file my 2010 taxes for free See Lodging , earlier. How do i file my 2010 taxes for free You cannot include in medical expenses a trip or vacation taken merely for a change in environment, improvement of morale, or general improvement of health, even if the trip is made on the advice of a doctor. How do i file my 2010 taxes for free However, see Medical Conferences , earlier. How do i file my 2010 taxes for free Tuition Under special circumstances, you can include charges for tuition in medical expenses. How do i file my 2010 taxes for free See Special Education , earlier. How do i file my 2010 taxes for free You can include charges for a health plan included in a lump-sum tuition fee if the charges are separately stated or can easily be obtained from the school. How do i file my 2010 taxes for free Vasectomy You can include in medical expenses the amount you pay for a vasectomy. How do i file my 2010 taxes for free Vision Correction Surgery See Eye Surgery , earlier. How do i file my 2010 taxes for free Weight-Loss Program You can include in medical expenses amounts you pay to lose weight if it is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). How do i file my 2010 taxes for free This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings. How do i file my 2010 taxes for free You cannot include membership dues in a gym, health club, or spa as medical expenses, but you can include separate fees charged there for weight loss activities. How do i file my 2010 taxes for free You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs. How do i file my 2010 taxes for free You can include the cost of special food in medical expenses only if: The food does not satisfy normal nutritional needs, The food alleviates or treats an illness, and The need for the food is substantiated by a physician. How do i file my 2010 taxes for free The amount you can include in medical expenses is limited to the amount by which the cost of the special food exceeds the cost of a normal diet. How do i file my 2010 taxes for free See also Weight-Loss Program under What Expenses Are Not Includible, later. How do i file my 2010 taxes for free Wheelchair You can include in medical expenses amounts you pay for a wheelchair used mainly for the relief of sickness or disability, and not just to provide transportation to and from work. How do i file my 2010 taxes for free The cost of operating and maintaining the wheelchair is also a medical expense. How do i file my 2010 taxes for free Wig You can include in medical expenses the cost of a wig purchased upon the advice of a physician for the mental health of a patient who has lost all of his or her hair from disease. How do i file my 2010 taxes for free X-ray You can include in medical expenses amounts you pay for X-rays for medical reasons. How do i file my 2010 taxes for free What Expenses Are Not Includible? Following is a list of some items that you cannot include in figuring your medical expense deduction. How do i file my 2010 taxes for free The items are listed in alphabetical order. How do i file my 2010 taxes for free Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby You cannot include in medical expenses amounts you pay for the care of children, even if the expenses enable you, your spouse, or your dependent to get medical or dental treatment. How do i file my 2010 taxes for free Also, any expense allowed as a childcare credit cannot be treated as an expense paid for medical care. How do i file my 2010 taxes for free Controlled Substances You cannot include in medical expenses amounts you pay for controlled substances (such as marijuana, laetrile, etc. How do i file my 2010 taxes for free ), even if such substances are legalized by state law. How do i file my 2010 taxes for free Such substances are not legal under federal law and cannot be included in medical expenses. How do i file my 2010 taxes for free Cosmetic Surgery Generally, you cannot include in medical expenses the amount you pay for unnecessary cosmetic surgery. How do i file my 2010 taxes for free This includes any procedure that is directed at improving the patient's appearance and does not meaningfully promote the proper function of the body or prevent or treat illness or disease. How do i file my 2010 taxes for free You generally cannot include in medical expenses the amount you pay for procedures such as face lifts, hair transplants, hair removal (electrolysis), and liposuction. How do i file my 2010 taxes for free You can include in medical expenses the amount you pay for cosmetic surgery if it is necessary to improve a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease. How do i file my 2010 taxes for free Example. How do i file my 2010 taxes for free An individual undergoes surgery that removes a breast as part of treatment for cancer. How do i file my 2010 taxes for free She pays a surgeon to reconstruct the breast. How do i file my 2010 taxes for free The surgery to reconstruct the breast corrects a deformity directly related to the disease. How do i file my 2010 taxes for free The cost of the surgery is includible in her medical expenses. How do i file my 2010 taxes for free Dancing Lessons You cannot include in medical expenses the cost of dancing lessons, swimming lessons, etc. How do i file my 2010 taxes for free , even if they are recommended by a doctor, if they are only for the improvement of general health. How do i file my 2010 taxes for free Diaper Service You cannot include in medical expenses the amount you pay for diapers or diaper services, unless they are needed to relieve the effects of a particular disease. How do i file my 2010 taxes for free Electrolysis or Hair Removal See Cosmetic Surgery , earlier. How do i file my 2010 taxes for free Flexible Spending Account You cannot include in medical expenses amounts for which you are fully reimbursed by your flexible spending account if you contribute a part of your income on a pre-tax basis to pay for the qualified benefit. How do i file my 2010 taxes for free Funeral Expenses You cannot include in medical expenses amounts you pay for funerals. How do i file my 2010 taxes for free Future Medical Care Generally, you cannot include in medical expenses current payments for medical care (including medical insurance) to be provided substantially beyond the end of the year. How do i file my 2010 taxes for free This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care or long-term care of the type described at Lifetime Care—Advance Payments or Long-Term Care, earlier under What Medical Expenses Are Includible. How do i file my 2010 taxes for free Hair Transplant See Cosmetic Surgery , earlier. How do i file my 2010 taxes for free Health Club Dues You cannot include in medical expenses health club dues or amounts paid to improve one's general health or to relieve physical or mental discomfort not related to a particular medical condition. How do i file my 2010 taxes for free You cannot include in medical expenses the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. How do i file my 2010 taxes for free Health Coverage Tax Credit You cannot include in medical expenses amounts you pay for health insurance that you use in figuring your health coverage tax credit. How do i file my 2010 taxes for free For more information, see Health Coverage Tax Credit , later. How do i file my 2010 taxes for free Health Savings Accounts You cannot include in medical expenses any payment or distribution for medical expenses out of a health savings account. How do i file my 2010 taxes for free Contributions to health savings accounts are deducted separately. How do i file my 2010 taxes for free See Publication 969. How do i file my 2010 taxes for free Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. How do i file my 2010 taxes for free This is a personal expense that is not deductible. How do i file my 2010 taxes for free However, you may be able to include certain expenses paid to a person providing nursing-type services. How do i file my 2010 taxes for free For more information, see Nursing Services , earlier under What Medical Expenses Are Includible. How do i file my 2010 taxes for free Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. How do i file my 2010 taxes for free For more information, see Long-Term Care , earlier under What Medical Expenses Are Includible. How do i file my 2010 taxes for free Illegal Operations and Treatments You cannot include in medical expenses amounts you pay for illegal operations, treatments, or controlled substances whether rendered or prescribed by licensed or unlicensed practitioners. How do i file my 2010 taxes for free Insurance Premiums See Insurance Premiums under What Medical Expenses Are Includible, earlier. How do i file my 2010 taxes for free Maternity Clothes You cannot include in medical expenses amounts you pay for maternity clothes. How do i file my 2010 taxes for free Medical Savings Account (MSA) You cannot include in medical expenses amounts you contribute to an Archer MSA. How do i file my 2010 taxes for free You cannot include expenses you pay for with a tax-free distribution from your Archer MSA. How do i file my 2010 taxes for free You also cannot use other funds equal to the amount of the distribution and include the expenses. How do i file my 2010 taxes for free For more information on Archer MSAs, see Publication 969. How do i file my 2010 taxes for free Medicines and Drugs From Other Countries In general, you cannot include in your medical expenses the cost of a prescribed drug brought in (or ordered shipped) from another country. How do i file my 2010 taxes for free You can only include the cost of a drug that was imported legally. How do i file my 2010 taxes for free For example, you can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals. How do i file my 2010 taxes for free You can include the cost of a prescribed drug you purchase and consume in another country if the drug is legal in both the other country and the United States. How do i file my 2010 taxes for free Nonprescription Drugs and Medicines Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. How do i file my 2010 taxes for free Example. How do i file my 2010 taxes for free Your doctor recommends that you take aspirin. How do i file my 2010 taxes for free Because aspirin is a drug that does not require a physician's prescription, you cannot include its cost in your medical expenses. How do i file my 2010 taxes for free Nutritional Supplements You cannot include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. How do i file my 2010 taxes for free unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. How do i file my 2010 taxes for free Otherwise, these items are taken to maintain your ordinary good health, and are not for medical care. How do i file my 2010 taxes for free Personal Use Items You cannot include in medical expenses the cost of an item ordinarily used for personal, living, or family purposes unless it is used primarily to prevent or alleviate a physical or mental defect or illness. How do i file my 2010 taxes for free For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense. How do i file my 2010 taxes for free In order to accommodate an individual with a physical defect, you may have to purchase an item ordinarily used as a personal, living, or family item in a special form. How do i file my 2010 taxes for free You can include the excess of the cost of the item in a special form over the cost of the item in normal form as a medical expense. How do i file my 2010 taxes for free (See Braille Books and Magazines under What Medical Expenses Are Includible, earlier. How do i file my 2010 taxes for free ) Swimming Lessons See Dancing Lessons , earlier. How do i file my 2010 taxes for free Teeth Whitening You cannot include in medical expenses amounts paid to whiten teeth. How do i file my 2010 taxes for free See Cosmetic Surgery , earlier. How do i file my 2010 taxes for free Veterinary Fees You generally cannot include veterinary fees in your medical expenses, but see Guide Dog or Other Service Animal under What Medical Expenses Are Includible, earlier. How do i file my 2010 taxes for free Weight-Loss Program You cannot include in medical expenses the cost of a weight-loss program if the purpose of the weight loss is the improvement of appearance, general health, or sense of well-being. How do i file my 2010 taxes for free You cannot include amounts you pay to lose weight unless the weight loss is a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). How do i file my 2010 taxes for free If the weight-loss treatment is not for a specific disease diagnosed by a physician, you cannot include either the fees you pay for membership in a weight reduction group or fees for attendance at periodic meetings. How do i file my 2010 taxes for free Also, you cannot include membership dues in a gym, health club, or spa. How do i file my 2010 taxes for free You cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs. How do i file my 2010 taxes for free See Weight-Loss Program under What Medical Expenses Are Includible, earlier. How do i file my 2010 taxes for free How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the tax year for which you received no insurance or other reimbursement. How do i file my 2010 taxes for free Insurance Reimbursement You must reduce your total medical expenses for the year by all reimbursements for medical expenses that you receive from insurance or other sources during the year. How do i file my 2010 taxes for free This includes payments from Medicare. How do i file my 2010 taxes for free Even if a policy provides reimbursement only for certain specific medical expenses, you must use amounts you receive from that policy to reduce your total medical expenses, including those it does not reimburse. How do i file my 2010 taxes for free Example. How do i file my 2010 taxes for free You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. How do i file my 2010 taxes for free The insurance you receive for the hospital and doctors' bills is more than their charges. How do i file my 2010 taxes for free In figuring your medical deduction, you must reduce the total amount you spent for medical care by the total amount of insurance you received, even if the policies do not cover some of your medical expenses. How do i file my 2010 taxes for free Health reimbursement arrange