File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

How To Do Amended Tax Return

Turbo Tax 20132012 10401040ez 20101040 ComFile 1040ez OnlineWhere To File Your State Taxes For FreeAarp Org TaxaideEz Forms 20131049ezFiling Taxes For FreeH And R Block MilitaryFile Extension OnlineRefile Tax Return2011 E File TaxesFiling State Income Tax For FreeIrs 1040ez1040 Es Tax Forms2010 Tax Act Online LoginFree Tax Filing H&r Block1040 Ez TaxBeware Amending Tax ReturnsFree Tax Help1040x 2008Free Tax Filing 20141040 ComNeed To File 2011 TaxesHow To File Student TaxesFile 1040ez Online IrsWww Irs GovState Tax Filing Free OnlineFile Taxes FreeState Tax EfileE File 2012 Taxes For FreeTaxes Hrblock Com1040ez Printable Tax FormsTax Forms Download Ez 1040Free File 2012 Tax ReturnTurbotax Free State FileFederal Tax Form 1040xIrs Freefile

How To Do Amended Tax Return

How to do amended tax return Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). How to do amended tax return 10% tax for early withdrawal from IRA or retirement plan (see Early withdrawal from deferred interest account, subheading: Tax on) 10-year tax option, 10-Year Tax Option 401(k) plans Tax treatment of contributions, Elective deferrals. How to do amended tax return 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. How to do amended tax return 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. How to do amended tax return 60 day rule, Time limit for making a rollover contribution. How to do amended tax return 70 rule, Age 70½ rule. How to do amended tax return , Nonresident alien spouse. How to do amended tax return A Abandonment of home, Abandonment. How to do amended tax return Abortion Deductibility as medical expense, Table 21-1. How to do amended tax return Medical and Dental Expenses Checklist. How to do amended tax return See Publication 502 for more information about these and other expenses. How to do amended tax return Abroad, citizens traveling or working, Employees of foreign governments or international organizations. How to do amended tax return , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. How to do amended tax return S. How to do amended tax return ) (see also Foreign employment) Absence, temporary, Temporary absences. How to do amended tax return , Temporary absences. How to do amended tax return Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. How to do amended tax return Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. How to do amended tax return Long-term care, Long-term care coverage. How to do amended tax return , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. How to do amended tax return Accidents, car, Deductible losses. How to do amended tax return Value determination, Car value. How to do amended tax return Willful negligence or intentional act as cause, Nondeductible losses. How to do amended tax return Accountable plans for employee reimbursements, Accountable Plans, Related to employer. How to do amended tax return Accountants Basis to include fees of, Cost Basis CPA review courses, Bar or CPA Review Course Accounting methods, Accounting Methods Accrual method (see Accrual method taxpayers) Cash method (see Cash method taxpayers) Change of Depreciation, to deduct unclaimed amount, Changing your accounting method to deduct unclaimed depreciation. How to do amended tax return Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. How to do amended tax return Change in, standard deduction not allowed, Persons not eligible for the standard deduction. How to do amended tax return Fiscal year, Accounting Periods, Fiscal year taxpayers. How to do amended tax return , Fiscal Years Fringe benefits, Accounting period. How to do amended tax return Accrual method taxpayers, Accrual method. How to do amended tax return Taxes paid during tax year, deduction of, You must pay the tax during your tax year. How to do amended tax return Accumulation distribution of trusts Tax on, Other taxes. How to do amended tax return Accuracy-related penalties, Accuracy-related penalty. How to do amended tax return Acknowledgment, Acknowledgment. How to do amended tax return Activities not for profit, Activity not for profit. How to do amended tax return Address, Name and Address Change of, Change of Address Foreign, Foreign address. How to do amended tax return P. How to do amended tax return O. How to do amended tax return box, P. How to do amended tax return O. How to do amended tax return box. How to do amended tax return Address, filing, Where To File Adjusted basis, Adjusted Basis, Postponed gain from sale of home. How to do amended tax return Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. How to do amended tax return Easements, Easements. How to do amended tax return Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. How to do amended tax return Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. How to do amended tax return Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. How to do amended tax return Sales of property, Adjusted basis. How to do amended tax return Section 179 deduction, Depreciation and section 179 deduction. How to do amended tax return Adjusted gross income (AGI) Medical and dental expenses and limit of deduction, How Much of the Expenses Can You Deduct?, What Tax Form Do You Use? Retirement savings contribution credit, Special Rules Adjustments, Adjustments and tax preference items. How to do amended tax return Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. How to do amended tax return , Adopted child. How to do amended tax return , Adopted child. How to do amended tax return , Taxpayer identification numbers for adoptees. How to do amended tax return Earned income credit, Adopted child. How to do amended tax return Adoption, Adoption Credit, Child with special needs. How to do amended tax return ATIN, Adoption taxpayer identification number (ATIN). How to do amended tax return , Adoption taxpayer identification number (ATIN). How to do amended tax return Child tax credit, Adopted child. How to do amended tax return (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. How to do amended tax return Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. How to do amended tax return Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. How to do amended tax return No charitable deduction for, Personal Expenses Foreign child, Foreign child. How to do amended tax return Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). How to do amended tax return , Taxpayer identification numbers for aliens. How to do amended tax return Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). How to do amended tax return Age Children's investments (see Children, subheading: Investment income of child under age 18) Form 1040EZ, taxpayer under 65 may use, You can use Form 1040EZ if all of the following apply. How to do amended tax return Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. How to do amended tax return Distribution prior to age 59, Age 59½ rule. How to do amended tax return Distribution required at age 70, IRA owners. How to do amended tax return , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. How to do amended tax return Retirement plan recipients over age 75, Who must use the General Rule. How to do amended tax return Roth IRAs, Is there an age limit for contributions?, Must you withdraw or use Roth IRA assets? Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Age test, Age Test (see Qualifying child) Agents, Losses on sales or trades of property. How to do amended tax return (see also Fiduciaries) Income paid to, Payment to an agent. How to do amended tax return Signing return, When someone can sign for you. How to do amended tax return AGI (see Adjusted gross income (AGI)) Agricultural workers (see Farmers) (see Farmworkers) Agriculture (see Farming) Aircraft Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. How to do amended tax return Airline club dues Not entertainment expenses, Club dues and membership fees. How to do amended tax return Airplanes, donations of, Cars, boats, and airplanes. How to do amended tax return Airport transportation Business-related travel expense, Table 26-1. How to do amended tax return Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. How to do amended tax return Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. How to do amended tax return Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. How to do amended tax return Child's dividends, Child's Alaska Permanent Fund dividends. How to do amended tax return Income from, You can use Form 1040EZ if all of the following apply. How to do amended tax return , You can use Form 1040A if all of the following apply. How to do amended tax return , Alaska Permanent Fund dividends. How to do amended tax return Investment income not to include, Investment income. How to do amended tax return Alaska Unemployment Compensation Fund, Contributions to state benefit funds. How to do amended tax return Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. How to do amended tax return Medical and Dental Expenses Checklist. How to do amended tax return See Publication 502 for more information about these and other expenses. How to do amended tax return Alcoholic beverages IRA prohibited transactions in, Collectibles. How to do amended tax return Aliens, Individual taxpayer identification number (ITIN) for aliens. How to do amended tax return , Not earned income. How to do amended tax return Dual-status (see Dual-status taxpayers) Filing required, Aliens Nonresident (see Nonresident aliens) Resident (see Resident aliens) Alimony, Alimony, Introduction, Spouse or former spouse. How to do amended tax return , Payments not alimony. How to do amended tax return , Payments to a third party. How to do amended tax return , Life insurance premiums. How to do amended tax return , Payments for jointly-owned home. How to do amended tax return , Mortgage payments. How to do amended tax return , Taxes and insurance. How to do amended tax return , Other payments to a third party. How to do amended tax return , Instruments Executed After 1984, Exception for instruments executed before 1985. How to do amended tax return , Alimony requirements. How to do amended tax return , Cash payment requirement. How to do amended tax return , Payments to a third party. How to do amended tax return , Payments designated as not alimony. How to do amended tax return , Spouses cannot be members of the same household. How to do amended tax return , Liability for payments after death of recipient spouse. How to do amended tax return , Substitute payments. How to do amended tax return , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. How to do amended tax return , Deducting the recapture. How to do amended tax return Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. How to do amended tax return Reporting of income, Alimony. How to do amended tax return Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Child's tax, figuring of, Alternative minimum tax. How to do amended tax return Exempt-interest dividends, Alternative minimum tax treatment. How to do amended tax return Filing requirements (Table 1-3), Figuring tax. How to do amended tax return Incentive stock option, You can use Form 1040A if all of the following apply. How to do amended tax return Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit. How to do amended tax return Ambulance service personnel Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Amended returns, Amended Returns and Claims for Refund, Form 1040X. How to do amended tax return , Filing Form 1040X. How to do amended tax return (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. How to do amended tax return Standard deduction, change to itemized deductions, Changing your mind. How to do amended tax return American citizens abroad, U. How to do amended tax return S. How to do amended tax return Citizens and Resident Aliens Living Abroad (see also Citizens outside U. How to do amended tax return S. How to do amended tax return ) Employment (see Foreign employment) American Indians (see Indians) American opportunity credit Tuition deduction and, Who Cannot Claim the Deduction American Samoa Income from, Individuals With Income From U. How to do amended tax return S. How to do amended tax return Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. How to do amended tax return AMT (see Alternative minimum tax (AMT)) Annuities, Rollovers (see also Rollovers) Cost computation, Cost (Investment in the Contract) Decedent's unrecovered investment in, Form W-2. How to do amended tax return Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. How to do amended tax return , Additional exceptions for nonqualified annuity contracts. How to do amended tax return Estimated tax, Withholding and estimated tax. How to do amended tax return Exclusion limit, Exclusion limit. How to do amended tax return General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. How to do amended tax return Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. How to do amended tax return Purchased annuities, Purchased annuities. How to do amended tax return Survivor's annuity, Survivors of retirees. How to do amended tax return Guaranteed payments, Guaranteed payments. How to do amended tax return IRAs as, Kinds of traditional IRAs. How to do amended tax return Joint return, Joint return. How to do amended tax return Loans from plan, Loans. How to do amended tax return Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. How to do amended tax return , More than one annuity. How to do amended tax return Partly taxable payments, Partly taxable payments. How to do amended tax return Purchased annuities, Purchased annuities. How to do amended tax return Reporting of, How To Report Retirement annuities, Retirement Plans, Pensions, and Annuities (see also Retirement plans) Rollovers, Rollovers Sale of, Sale of Annuity Gain as ordinary income, Tax-free exchange. How to do amended tax return Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. How to do amended tax return Worksheet for computation, How to use the Simplified Method. How to do amended tax return Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. How to do amended tax return Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. How to do amended tax return , Pensions and Annuities, Withholding and estimated tax. How to do amended tax return Annulled marriages Filing status, Annulled marriages. How to do amended tax return Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. How to do amended tax return Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. How to do amended tax return Real estate transactions, when required by lender, Settlement costs. How to do amended tax return Appraisals Casualty or theft losses, Appraisal. How to do amended tax return , Costs of photographs and appraisals. How to do amended tax return Archer MSAs, Medical savings accounts (MSAs). How to do amended tax return Contributions, Archer MSA contributions. How to do amended tax return Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. How to do amended tax return Medical and Dental Expenses Checklist. How to do amended tax return See Publication 502 for more information about these and other expenses. How to do amended tax return Armed forces, Types of Qualified Organizations, Table 24-1. How to do amended tax return Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. How to do amended tax return (see also Reservists) (see also Veterans' organizations) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. How to do amended tax return Dependency allotments, Armed Forces dependency allotments. How to do amended tax return Disability pay, Disability. How to do amended tax return Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. How to do amended tax return Military, Military uniforms. How to do amended tax return Military quarters allotments, Tax-exempt military quarters allowances. How to do amended tax return Naval officers on permanent duty aboard ship, Members of the Armed Forces. How to do amended tax return Permanent duty overseas, Members of the Armed Forces. How to do amended tax return Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. How to do amended tax return , Ministers' and military housing allowance. How to do amended tax return Rehabilitative program payments, Veterans' benefits. How to do amended tax return Reserves, Armed Forces reservists traveling more than 100 miles from home. How to do amended tax return Retirees' pay Taxable income, Military retirement pay. How to do amended tax return Uniforms, Military uniforms. How to do amended tax return Wages, Military Armed Forces Retiree's pay withholding, Military retirees. How to do amended tax return Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. How to do amended tax return Capital gains or losses from sale or trade of, Investment interest deducted. How to do amended tax return Artists, performing (see Performing artists) Assessments, local (see Local assessments) Assistance (see Tax help) Assistance, tax (see Tax help) Assumption of mortgage, Assumption of mortgage. How to do amended tax return Fees not included in basis, Settlement costs. How to do amended tax return At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. How to do amended tax return ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). How to do amended tax return Attachment of wages, Garnisheed wages. How to do amended tax return Attachments to return, Attachments Attorneys Bar review courses, Bar or CPA Review Course Attorneys' fees, Legal Expenses, Personal Legal Expenses Basis to include, Cost Basis Social security and railroad retirement benefits, deductions for, Legal expenses. How to do amended tax return Title to property, for preparation, filing, etc. How to do amended tax return , Settlement costs. How to do amended tax return Audits Travel expense records, If your return is examined. How to do amended tax return Auto insurance Medical expenses covered by, not deductible, Table 21-1. How to do amended tax return Medical and Dental Expenses Checklist. How to do amended tax return See Publication 502 for more information about these and other expenses. How to do amended tax return Automatic extension of time to file, Automatic Extension, When to file. How to do amended tax return Form 4868, E-file options. How to do amended tax return Automatic investment services Holding period, determination of, Automatic investment service. How to do amended tax return Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. How to do amended tax return Back pay, award for, Back pay awards. How to do amended tax return Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. How to do amended tax return Backup withholding, Backup Withholding, Backup withholding. How to do amended tax return , Backup withholding. How to do amended tax return Dividend income, Backup withholding. How to do amended tax return , Reporting tax withheld. How to do amended tax return Penalties, Penalties. How to do amended tax return Bad debts Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt. How to do amended tax return Reporting on Schedule D (Form 1040), How to report. How to do amended tax return Claim for refund, Exceptions for special types of refunds. How to do amended tax return , Filing a claim for refund. How to do amended tax return Nonbusiness, Nonbusiness Bad Debts Recovery, Recoveries Reporting of, How to report bad debts. How to do amended tax return Short-term capital loss, How to report bad debts. How to do amended tax return When deductible, When deductible. How to do amended tax return Baggage Business-related travel expense, Table 26-1. How to do amended tax return Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. How to do amended tax return Balance due, Refund or balance due. How to do amended tax return Bankruptcy Canceled debt not deemed to be income, Excluded debt. How to do amended tax return Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. How to do amended tax return Banks Automatic investment service, determination of holding period, Automatic investment service. How to do amended tax return IRAs with, When and How Can a Traditional IRA Be Opened? Losses on deposits, when casualty losses, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. How to do amended tax return Money market accounts, Money Market Funds Bar associations Charitable contributions to, Contributions to Nonqualified Organizations Bar employees Tips (see Tip income) Bar review courses, Bar or CPA Review Course Bargain sales As charitable contributions, Bargain sales. How to do amended tax return Basis of purchase, Bargain purchases. How to do amended tax return Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. How to do amended tax return Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. How to do amended tax return Bargain purchases, Bargain purchases. How to do amended tax return Bonds, Stocks and Bonds, Bond premium. How to do amended tax return Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. How to do amended tax return , Partly taxable. How to do amended tax return Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. How to do amended tax return Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. How to do amended tax return Other than cost, Basis Other Than Cost, Tax-exempt obligations. How to do amended tax return , No gain or loss. How to do amended tax return Points not to be included, Settlement costs. How to do amended tax return , Points. How to do amended tax return Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. How to do amended tax return Stock or stock rights, Basis. How to do amended tax return Tax-exempt obligations Bonds, Tax-exempt obligations. How to do amended tax return Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Beetles Damage or destruction to trees and plants, when casualty loss, Progressive deterioration. How to do amended tax return Beneficiaries, Beneficiary of an estate or trust. How to do amended tax return , Rollover by surviving spouse. How to do amended tax return , Estate and trust income. How to do amended tax return , Losses. How to do amended tax return (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. How to do amended tax return , Losses. How to do amended tax return , Gifts and inheritances. How to do amended tax return , Income from property received as a gift. How to do amended tax return (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. How to do amended tax return Bingo, Table 24-1. How to do amended tax return Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. How to do amended tax return Medical and Dental Expenses Checklist. How to do amended tax return See Publication 502 for more information about these and other expenses. How to do amended tax return Birth of child, Death or birth of child. How to do amended tax return Head of household, qualifying person to file as, Death or birth. How to do amended tax return , Death or birth. How to do amended tax return Social security number to be obtained, Born and died in 2013. How to do amended tax return Birth of dependent, Death or birth. How to do amended tax return Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. How to do amended tax return Guide dogs, deductible as medical expense, Table 21-1. How to do amended tax return Medical and Dental Expenses Checklist. How to do amended tax return See Publication 502 for more information about these and other expenses. How to do amended tax return Impairment-related work expenses, deduction for, Impairment-Related Work Expenses Standard deduction for, Introduction, Higher Standard Deduction for Blindness Blood banks No charitable deduction for blood donations to, Table 24-1. How to do amended tax return Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. How to do amended tax return Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. How to do amended tax return Donations of, Cars, boats, and airplanes. How to do amended tax return Body scan, Table 21-1. How to do amended tax return Medical and Dental Expenses Checklist. How to do amended tax return See Publication 502 for more information about these and other expenses. How to do amended tax return Bona fide business purpose Travel expenses, Bona fide business purpose. How to do amended tax return Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. How to do amended tax return , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. How to do amended tax return Convertible bonds, Convertible stocks and bonds. How to do amended tax return Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. How to do amended tax return Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. How to do amended tax return Retirement of, Retirement bonds. How to do amended tax return , Redemption or retirement of bonds. How to do amended tax return Sale of, Bonds Sold Between Interest Dates Savings, U. How to do amended tax return S. How to do amended tax return Savings Bonds, Series HH bonds. How to do amended tax return , Series EE and series I bonds. How to do amended tax return Sold at premium, computation of adjusted basis, Bond premium. How to do amended tax return State or local government, tax-exempt, Tax-exempt state and local government bonds. How to do amended tax return Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. How to do amended tax return , Employee awards or bonuses. How to do amended tax return Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. How to do amended tax return Borrowed funds, Loans. How to do amended tax return , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. How to do amended tax return Bottled water, Table 21-1. How to do amended tax return Medical and Dental Expenses Checklist. How to do amended tax return See Publication 502 for more information about these and other expenses. How to do amended tax return Boy Scouts Charitable contributions to, Examples. How to do amended tax return , Table 24-1. How to do amended tax return Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. How to do amended tax return Medical and Dental Expenses Checklist. How to do amended tax return See Publication 502 for more information about these and other expenses. How to do amended tax return Breach of contract Damages as income, Court awards and damages. How to do amended tax return employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. How to do amended tax return Medical and Dental Expenses Checklist. How to do amended tax return See Publication 502 for more information about these and other expenses. How to do amended tax return Bribes, Bribes. How to do amended tax return , List of Nondeductible Expenses Brokers Form 1099-B, Sales and Trades IRAs with, When and How Can a Traditional IRA Be Opened? Commissions, Brokers' commissions. How to do amended tax return , Brokers' commissions. How to do amended tax return Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. How to do amended tax return Burglary Losses due to, Theft Burial expenses, List of Nondeductible Expenses (see Funerals) Business associates, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. How to do amended tax return Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. How to do amended tax return Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. How to do amended tax return , Allowances and reimbursements. How to do amended tax return Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. How to do amended tax return Travel (see Travel and transportation expenses) Work-related education, What Expenses Can Be Deducted Business organizations Charitable contributions to, Contributions to Nonqualified Organizations Business property As gift, adjusted basis for, Business property. How to do amended tax return Basis for depreciation, Basis for depreciation. How to do amended tax return Property use changed to, adjusted basis for, Property Changed From Personal to Business or Rental Use Sales or exchanges Like-kind exchanges, Like-kind exchanges. How to do amended tax return Business tax credits Claim for refund, Exceptions for special types of refunds. How to do amended tax return Business use of home, Home Office C Cafeteria plans, Cafeteria plans. How to do amended tax return Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. How to do amended tax return Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. How to do amended tax return Campaign contributions, Campaign contributions. How to do amended tax return , Table 24-1. How to do amended tax return Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Presidential Election Campaign Fund, Presidential Election Campaign Fund Campaign expenses, Campaign Expenses Canada Resident of, Citizen or Resident Test, Child in Canada or Mexico. How to do amended tax return Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Candidates for public office Contributions to, no charitable deduction for, Table 24-1. How to do amended tax return Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. How to do amended tax return Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. How to do amended tax return Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. How to do amended tax return , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. How to do amended tax return Carryover of, Long-term gains and losses. How to do amended tax return , Capital loss carryover. How to do amended tax return Worksheet, Figuring your carryover. How to do amended tax return Character of gain, Capital Gains and Losses Character of loss, Capital Gains and Losses Child's distributions and dividends, reporting of, Child's capital gain distributions. How to do amended tax return , Capital gain distributions and qualified dividends. How to do amended tax return Collectibles, Investment interest deducted. How to do amended tax return Deductions, Capital Losses Limit on, Limit on deduction. How to do amended tax return Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. How to do amended tax return , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. How to do amended tax return Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. How to do amended tax return Lump-sum distributions from pensions and annuities, Capital Gain Treatment Mutual funds paying, Capital Gain Distributions Net capital gain, Capital Gains and Losses, Long-term gains and losses. How to do amended tax return , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. How to do amended tax return Net long-term capital loss, Long-term gains and losses. How to do amended tax return Sale of personal items, Sale of personal items. How to do amended tax return Sale or trade of property held more than 1 year, Long-term or short-term. How to do amended tax return , Long-term gains and losses. How to do amended tax return Schedule D, Reporting Gains and Losses , Reporting Capital Gains and Losses Section 1250 gains from sale of real property, Capital Gains and Losses, Unrecaptured section 1250 gain. How to do amended tax return State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. How to do amended tax return Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. How to do amended tax return Total net loss, Total net gain or loss. How to do amended tax return Undistributed gains, Long-term gains and losses. How to do amended tax return Credit for tax on, Undistributed capital gains of mutual funds and REITs. How to do amended tax return , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. How to do amended tax return Car pools, Car pools. How to do amended tax return , Car pools. How to do amended tax return Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. How to do amended tax return Carryovers Capital loss, Long-term gains and losses. How to do amended tax return , Capital loss carryover. How to do amended tax return Worksheet, Figuring your carryover. How to do amended tax return Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. How to do amended tax return , Car Expenses and Other Employee Business Expenses, Car Expenses (see also Standard mileage rates) (see also Travel and transportation) Accidents resulting in casualty loss, Deductible losses. How to do amended tax return Value determination, Car value. How to do amended tax return Willful negligence or intentional act as cause, Nondeductible losses. How to do amended tax return Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. How to do amended tax return Allowances from employers, Per Diem and Car Allowances As capital assets, Capital Assets and Noncapital Assets Blue book to determine fair market value, Cars, boats, and airplanes. How to do amended tax return Books to determine fair market value, Car value. How to do amended tax return Business and personal use, allocation between, Business and personal use. How to do amended tax return , Separating expenses. How to do amended tax return Business-related travel expenses, Table 26-1. How to do amended tax return Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. How to do amended tax return Car pools, Car pools. How to do amended tax return Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. How to do amended tax return Charitable organization service, use for, Car expenses. How to do amended tax return Depreciation, Depreciation and section 179 deductions. How to do amended tax return Donations of, Cars, boats, and airplanes. How to do amended tax return Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). How to do amended tax return Form 2106 or 2106-EZ, how to fill out, Car expenses. How to do amended tax return Hauling tools or instruments, Hauling tools or instruments. How to do amended tax return Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. How to do amended tax return Medical transportation, Table 21-1. How to do amended tax return Medical and Dental Expenses Checklist. How to do amended tax return See Publication 502 for more information about these and other expenses. How to do amended tax return , Transportation, Car expenses. How to do amended tax return Parking (see Parking fees) Personal property taxes on, deduction of, Personal Property Taxes Reporting of, How To Report Table 26-3 showing forms to be used, Per diem allowance more than federal rate. How to do amended tax return Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. How to do amended tax return Work-related education, transportation for, Using your car. How to do amended tax return Cash Dividends paid as, Introduction Rebates, Cash rebates. How to do amended tax return Sales of property for, Payment of cash. How to do amended tax return Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. How to do amended tax return Bad debts, Basis in bad debt required. How to do amended tax return Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. How to do amended tax return Taxes paid during tax year, deduction of, You must pay the tax during your tax year. How to do amended tax return Worthless securities and negotiable promissory notes, Worthless securities. How to do amended tax return Cash rebates, Cash rebates. How to do amended tax return Casualties, Home destroyed or condemned. How to do amended tax return Casualty insurance Premiums not in property basis, Settlement costs. How to do amended tax return Reimbursements from, Casualty insurance and other reimbursements. How to do amended tax return Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). How to do amended tax return , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. How to do amended tax return , Involuntary Conversions, Adjusted Basis, Adjustments to basis. How to do amended tax return Amount of loss, Figuring a Loss Appraisals, Appraisal. How to do amended tax return , Costs of photographs and appraisals. How to do amended tax return Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. How to do amended tax return Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. How to do amended tax return Photographs and appraisals, Costs of photographs and appraisals. How to do amended tax return Deductible losses, Deductible losses. How to do amended tax return $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. How to do amended tax return Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. How to do amended tax return Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. How to do amended tax return , Disaster relief. How to do amended tax return (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. How to do amended tax return Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. How to do amended tax return Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). How to do amended tax return Nondeductible losses, Deductible losses. How to do amended tax return Proof of loss, Casualty loss proof. How to do amended tax return Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. How to do amended tax return Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. How to do amended tax return , How To Report Gains and Losses Single casualty on multiple properties, Single Casualty on Multiple Properties Cemeteries Charitable contributions to, Types of Qualified Organizations Certificate, mortgage credit, Who qualifies. How to do amended tax return Certificates of deposit (CDs), Certificates of deposit (CDs). How to do amended tax return , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. How to do amended tax return Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. How to do amended tax return Change of address, Change of Address Change of name, Name change. How to do amended tax return , Name changed. How to do amended tax return Chaplains Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Charitable contributions, Contributions, Introduction, Organizations That Qualify To Receive Deductible Contributions, Types of Qualified Organizations, Contributions You Can Deduct, Contributions From Which You Benefit, Table 24-1. How to do amended tax return Examples of Charitable Contributions—A Quick Check, Token items. How to do amended tax return , Written statement. How to do amended tax return , Contributions You Cannot Deduct, Contributions to Individuals, Contributions to Nonqualified Organizations, Contributions From Which You Benefit, Contributions of Property, Determining Fair Market Value, Large quantities. How to do amended tax return , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. How to do amended tax return , Capital gain property. How to do amended tax return , Amount of deduction — general rule. How to do amended tax return , Bargain sales. How to do amended tax return , When To Deduct, Time of making contribution. How to do amended tax return , Noncash Contributions, Additional records. How to do amended tax return , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). How to do amended tax return Charity benefit events Deduction amount for charitable contributions, Charity benefit events. How to do amended tax return Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. How to do amended tax return Checks As charitable contributions, Checks. How to do amended tax return Canceled checks as evidence of travel expenses, Canceled check. How to do amended tax return Constructive receipt of, Check received or available. How to do amended tax return Child Foster child, Rule 10. How to do amended tax return You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. How to do amended tax return You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. How to do amended tax return Child and dependent care credit, You can use Form 1040A if all of the following apply. How to do amended tax return Due diligence, Getting the information. How to do amended tax return Earned income, Earned income. How to do amended tax return Full-time student, Rule for student-spouse or spouse not able to care for self. How to do amended tax return Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. How to do amended tax return Child care, You can use Form 1040A if all of the following apply. How to do amended tax return Babysitting, Babysitting. How to do amended tax return Care providers, Childcare providers. How to do amended tax return Expenses, Child care expenses. How to do amended tax return Nursing care for healthy baby, not deductible as medical expense, Table 21-1. How to do amended tax return Medical and Dental Expenses Checklist. How to do amended tax return See Publication 502 for more information about these and other expenses. How to do amended tax return Child custody, Custodial parent and noncustodial parent. How to do amended tax return Child support, Child support payments. How to do amended tax return Alimony, difference from, Payments not alimony. How to do amended tax return , Alimony requirements. How to do amended tax return , Child support. How to do amended tax return Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. How to do amended tax return , Child tax credit. How to do amended tax return , Child Tax Credit Additional credit, Additional Child Tax Credit Amount of credit, Amount of Credit Claiming, procedure for, Claiming the Credit Limits, Special Rules, Limits on the Credit Modified adjusted gross income, Modified AGI. How to do amended tax return Married filing separately, Special Rules Qualifying child, Qualifying Child Child, qualifying, Qualifying Child Childcare Credit, Child and Dependent Care Credit Provider Taxpayer identification number, Provider Identification Test Children, Adoption Assistance, Personal Expenses (see also Adoption) Additional credit on child tax credit, Additional Child Tax Credit Adoption (see Adopted child) Babysitters, Babysitting. How to do amended tax return Birth of child Head of household, qualifying person to file as, Death or birth. How to do amended tax return , Death or birth. How to do amended tax return Social security number to be obtained, Born and died in 2013. How to do amended tax return Care providers, Childcare providers. How to do amended tax return (see also Child care) Child's tax, figuring of, Step 3. How to do amended tax return Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. How to do amended tax return Credit for, Who Should File, You can use Form 1040A if all of the following apply. How to do amended tax return (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. How to do amended tax return Death of child Head of household, qualifying person to file as, Death or birth. How to do amended tax return , Death or birth. How to do amended tax return Deductions, Line 2 (deductions). How to do amended tax return Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. How to do amended tax return Filing requirements, Child's earnings. How to do amended tax return As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. How to do amended tax return , Income from property received as a gift. How to do amended tax return Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. How to do amended tax return Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. How to do amended tax return Investment income of, Tax on unearned income of certain children. How to do amended tax return Investment income of child under age 18 Dependent filing requirements (Table 1-2), Do I Have To File a Return? Interest and dividends, Certain Children Under Age 19 or Full-Time Students Parents' election to report on Form 1040, Certain Children Under Age 19 or Full-Time Students, Investment income of child reported on parent's return. How to do amended tax return Kidnapped, Kidnapped child. How to do amended tax return , Kidnapped child. How to do amended tax return Net unearned income, figuring of, Step 1. How to do amended tax return Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. How to do amended tax return Property received as gift, income from, Income from property received as a gift. How to do amended tax return Signing return, parent for child, Spouse unable to sign. How to do amended tax return Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. How to do amended tax return Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. How to do amended tax return Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. How to do amended tax return Unearned income of, Tax on unearned income of certain children. How to do amended tax return Unearned income of certain children, Introduction Form 8615, use of (Figure 31-B), Parental information, providing of, Providing Parental Information (Form 8615, lines A–C) Parents' election to report on Form 1040, Parent's Election To Report Child's Interest and Dividends Trust income, Trust income. How to do amended tax return Unearned income defined, Unearned income defined. How to do amended tax return Chronic illness Accelerated payment of life insurance proceeds (see Accelerated death benefits) Long-term care (see Long-term care insurance contracts) Church employees Filing requirements (Table 1-3), Figuring tax. How to do amended tax return Churches, temples, etc. How to do amended tax return Charitable contributions to, Examples. How to do amended tax return , Table 24-1. How to do amended tax return Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. How to do amended tax return Citizen or resident test, Citizen or Resident Test Citizens outside U. How to do amended tax return S. How to do amended tax return Business travel outside U. How to do amended tax return S. How to do amended tax return , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. How to do amended tax return Standard meal allowance, Standard meal allowance for areas outside the continental United States. How to do amended tax return Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. How to do amended tax return S. How to do amended tax return Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. How to do amended tax return Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. How to do amended tax return Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. How to do amended tax return Civil service retirement benefits, Civil service retirement benefits. How to do amended tax return Civil suits, Court awards and damages. How to do amended tax return (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. How to do amended tax return Contributions that can be spent as individual wishes, not deductible charitable contribution, Contributions to Individuals Housing, Clergy Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. How to do amended tax return , Ministers' and military housing allowance. How to do amended tax return Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. How to do amended tax return Special income rules, Clergy Clerical help, deductibility of, Clerical Help and Office Rent Clients, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. How to do amended tax return Closing costs Real property transactions, Settlement costs. How to do amended tax return Sale of home, Settlement fees or closing costs. How to do amended tax return Clothing Military, Military uniforms. How to do amended tax return Moth damage, not casualty loss, Progressive deterioration. How to do amended tax return Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. How to do amended tax return Used clothing, charitable deduction for fair market value, Used clothing and household items. How to do amended tax return work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. How to do amended tax return Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. How to do amended tax return Coal and iron ore, Coal and iron ore. How to do amended tax return Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. How to do amended tax return Gains or losses from sale or trade of, Investment interest deducted. How to do amended tax return IRA investment in, Investment in Collectibles, Exception. How to do amended tax return College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. How to do amended tax return , Table 24-1. How to do amended tax return Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. How to do amended tax return Education costs, Qualified tuition programs (QTPs). How to do amended tax return (see also Qualified tuition programs) Employer-provided educational assistance, Qualified Education Expenses (see also Educational assistance) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. How to do amended tax return Commission drivers Deduction of expenses, Statutory employees. How to do amended tax return Commissions, Supplemental Wages Advance, Advance commissions and other earnings. How to do amended tax return IRAs with brokers, Brokers' commissions. How to do amended tax return , Brokers' commissions. How to do amended tax return Property basis to include when buyer pays, Settlement costs. How to do amended tax return Sharing of (kickbacks), Kickbacks. How to do amended tax return Unearned, deduction for repayment of, Advance commissions and other earnings. How to do amended tax return Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. How to do amended tax return Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. How to do amended tax return , Community property. How to do amended tax return Alimony, difference from, Payments not alimony. How to do amended tax return IRAs, Community property laws. How to do amended tax return Married filing separately, Community property states. How to do amended tax return Medical and dental expenses, Community property states. How to do amended tax return Commuting expenses, Commuting expenses. How to do amended tax return , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. How to do amended tax return Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. How to do amended tax return Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. How to do amended tax return Unemployment, Unemployment compensation. How to do amended tax return Computation of tax, Computations Equal amounts, Equal amounts. How to do amended tax return Negative amounts, Negative amounts. How to do amended tax return Rounding off dollars, Rounding off dollars. How to do amended tax return Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. How to do amended tax return , Condemnations. How to do amended tax return Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. How to do amended tax return Period of ownership and use, Previous home destroyed or condemned. How to do amended tax return Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. How to do amended tax return Constructive receipt of income, Constructive receipt. How to do amended tax return , Payment to an agent. How to do amended tax return , Constructive receipt. How to do amended tax return Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. How to do amended tax return , Contributions, Table 24-1. How to do amended tax return Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations, How To Report (see also Campaign contributions) (see also Charitable contributions) Nontaxable combat pay, Nontaxable combat pay. How to do amended tax return Political, Political Contributions Reservist repayments, Qualified reservist repayments. How to do amended tax return Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. How to do amended tax return Related party transactions, Losses on sales or trades of property. How to do amended tax return Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. How to do amended tax return Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. How to do amended tax return Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. How to do amended tax return Cooperative housing Dwelling unit used as home, Introduction Mortgage interest statements, Form 1098, Mortgage Interest Statement Real estate taxes, deduction of, Tenant-shareholders in a cooperative housing corporation. How to do amended tax return Sale or trade of Form 1099-S to report, Form 1099-S transactions. How to do amended tax return Period of ownership and use, Cooperative apartment. How to do amended tax return Cooperatives Patronage dividends, Patronage dividends. How to do amended tax return Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. How to do amended tax return Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. How to do amended tax return , Losses on sales or trades of property. How to do amended tax return Director fees as self-employment income, Corporate director. How to do amended tax return Reorganizations and nontaxable trade of stock, Corporate reorganizations. How to do amended tax return Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. How to do amended tax return Medical and Dental Expenses Checklist. How to do amended tax return See Publication 502 for more information about these and other expenses. How to do amended tax return Cosmetics Not deductible as medical expense, Table 21-1. How to do amended tax return Medical and Dental Expenses Checklist. How to do amended tax return See Publication 502 for more information about these and other expenses. How to do amended tax return Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. How to do amended tax return , Partly taxable. How to do amended tax return Cost-of-living allowances, Government cost-of-living allowances. How to do amended tax return Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. How to do amended tax return Examples of Charitable Contributions—A Quick Check, Membership fees or dues. How to do amended tax return Entertainment expense deduction not allowed, Club dues and membership fees. How to do amended tax return Coupon bonds, Coupon bonds. How to do amended tax return Court awards and damages (see Damages from lawsuits) Cousin, Cousin. How to do amended tax return Coverdell ESAs Additional tax on, Other taxes. How to do amended tax return CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. How to do amended tax return Charitable contributions charged to, Credit card. How to do amended tax return Finance charges, not deductible, Personal Interest Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. How to do amended tax return , Credit for child and dependent care expenses. How to do amended tax return Credit for prior year minimum tax Nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Credit for the elderly or the disabled, Credit for the elderly or the disabled. How to do amended tax return , Credit for the elderly or the disabled. How to do amended tax return Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. How to do amended tax return Credit reports Costs not included in property basis, Settlement costs. How to do amended tax return Fees for, not deductible, Items You Cannot Deduct Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds Credits, Credits. How to do amended tax return , Earned income credit. How to do amended tax return , Credit for child and dependent care expenses. How to do amended tax return , Credit for the elderly or the disabled. How to do amended tax return , Earned income credit. How to do amended tax return , Credit for child and dependent care expenses. How to do amended tax return , Credit for the elderly or the disabled. How to do amended tax return , Earned income credit. How to do amended tax return Alternative motor vehicle, Alternative Motor Vehicle Credit American opportunity, Special Rules Build America bonds (see Credit to holders of tax credit bonds) Capital gains, undistributed, credit for tax on, Undistributed capital gains of mutual funds and REITs. How to do amended tax return , Credit for Tax on Undistributed Capital Gain Child and dependent care, Child and Dependent Care Credit (see Child and dependent care credit) Child tax (see Child tax credit) Clean renewable energy bonds (see Credit to holders of tax credit bonds) Earned income, Earned Income Credit (EIC) (see Earned income credit) Elderly or the disabled, Credit for the Elderly or the Disabled Excess withholding, Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Foreign tax, Foreign Tax Credit Health coverage, Health Coverage Tax Credit Lifetime learning (see Lifetime learning credit) Mortgage interest, Mortgage Interest Credit Nonrefundable credits, Nonrefundable Credits Plug-in electric drive motor vehicle, Plug-in Electric Drive Motor Vehicle Credit Prior year minimum tax (AMT), nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Qualified energy conservation bonds (see Credit to holders of tax credit bonds) Qualified school construction bonds (see Credit to holders of tax credit bonds) Qualified zone academy bonds (see Credit to holders of tax credit bonds) Refundable credits, Refundable Credits Residential energy, Residential Energy Credits Retirement savings contribution, Retirement Savings Contributions Credit (Saver's Credit) Cremation Not deductible as medical expense, Table 21-1. How to do amended tax return Medical and Dental Expenses Checklist. How to do amended tax return See Publication 502 for more information about these and other expenses. How to do amended tax return Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. How to do amended tax return Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. How to do amended tax return Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. How to do amended tax return Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. How to do amended tax return D Daily allowance (see Per diem) Damage to property, Nonbusiness Casualty and Theft Losses (see also Casualty losses) Disasters, Employer's emergency disaster fund. How to do amended tax return , Disaster relief. How to do amended tax return (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. How to do amended tax return Medical expenses as part of settlement, Damages for Personal Injuries Dating your return, Signatures Daycare centers, You can use Form 1040A if all of the following apply. How to do amended tax return , Childcare providers. How to do amended tax return , Care outside your home. How to do amended tax return (see also Child and dependent care credit) (see also Child care) De minimis benefits, De Minimis (Minimal) Benefits Deadlines (see Due dates) Death (see Decedents) Death benefits Accelerated, Accelerated Death Benefits, Exclusion for terminal illness. How to do amended tax return Life insurance proceeds (see Life insurance) Public safety officers who died or were killed in line of duty, tax exclusion, Public Safety Officer Killed in the Line of Duty Death of child, Death or birth of child. How to do amended tax return Death of dependent, Death or birth. How to do amended tax return Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. How to do amended tax return , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. How to do amended tax return Paid by another, Debts paid for you. How to do amended tax return Payoff of debt included in sales transaction, Debt paid off. How to do amended tax return Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. How to do amended tax return Refund offset against, Refunds. How to do amended tax return , Offset against debts. How to do amended tax return Deceased taxpayers (see Decedents) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators) Capital loss of, Decedent's capital loss. How to do amended tax return Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. How to do amended tax return Due dates, Filing for a decedent. How to do amended tax return Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. How to do amended tax return Spouse's death, Spouse died during the year. How to do amended tax return , Spouse died. How to do amended tax return Standard deduction, Decedent's final return. How to do amended tax return Transfer of property at death, Other property transactions. How to do amended tax return Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. How to do amended tax return Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. How to do amended tax return , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. How to do amended tax return , Meals and Incidental Expenses, Entertainment Expenses (see also Bad debts) (see also Capital losses) (see also Entertainment expenses) (see also Personal exemption) (see also Points) (see also Recovery of amounts previously deducted) (see also Standard deduction) Alimony, deductible by payer, How To Deduct Alimony Paid Casualty losses, Casualty and Theft Losses of Income-Producing Property (see Capital losses) Changing claim after filing, need to amend, Amended Returns and Claims for Refund Charitable contributions, Contributions, How To Report (see also Charitable contributions) Dental expenses (see Medical and dental expenses) Depreciation, Depreciation and section 179 deduction. How to do amended tax return Educator expenses, Educator Expenses Estate, Excess Deductions of an Estate Fee-basis government officials, Special Rules Impairment-related work expenses, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. How to do amended tax return Interest (see Interest payments) Investment expenses, Investment expenses. How to do amended tax return IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. How to do amended tax return Medical and Dental Expenses Checklist. How to do amended tax return See Publication 502 for more information about these and other expenses. How to do amended tax return Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. How to do amended tax return (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. How to do amended tax return Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. How to do amended tax return Performing artists' expenses, Expenses of certain performing artists. How to do amended tax return Prepaid insurance premiums, Prepaid insurance premiums. How to do amended tax return Prescription medicines, Table 21-1. How to do amended tax return Medical and Dental Expenses Checklist. How to do amended tax return See Publication 502 for more information about these and other expenses. How to do amended tax return Rental expenses, When to deduct. How to do amended tax return Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. How to do amended tax return Car expenses, Depreciation and section 179 deductions. How to do amended tax return Self-employed persons Health insurance premiums, Health Insurance Costs for Self-Employed Persons Social security and railroad retirement benefits, Deductions Related to Your Benefits Standard deduction, Standard Deduction, Married persons who filed separate returns. How to do amended tax return Stop-smoking programs, Table 21-1. How to do amended tax return Medical and Dental Expenses Checklist. How to do amended tax return See Publication 502 for more information about these and other expenses. How to do amended tax return Student loan interest deduction (see Student loans) Theft loss, Casualty and Theft Losses of Income-Producing Property Transportation expenses (see Travel and transportation expenses) Union dues (see Labor unions) Work-related education, What Expenses Can Be Deducted Deeds Preparation costs for, Amounts charged for services. How to do amended tax return Recording fees, basis to include, Real estate taxes. How to do amended tax return Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. How to do amended tax return Nonqualified plans, Nonqualified deferred compensation plans. How to do amended tax return Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. How to do amended tax return Delivery services, Private delivery services. How to do amended tax return Business-related travel expense, Table 26-1. How to do amended tax return Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. How to do amended tax return Demutualization of life insurance companies, Demutualization of life insurance companies. How to do amended tax return Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. How to do amended tax return Medical and Dental Expenses Checklist. How to do amended tax return See Publication 502 for more information about these and other expenses. How to do amended tax return Dependent care Benefits, Dependent care benefits. How to do amended tax return , Dependent Care Benefits Center, Dependent care center. How to do amended tax return Credit for, Child and Dependent Care Credit Dependent taxpayer test, Dependent Taxpayer Test Dependents, Who Should File, You can use Form 1040A if all of the following apply. How to do amended tax return , Exception for adopted child. How to do amended tax return , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). How to do amended tax return (see also Child tax credit) Birth of, Death or birth. How to do amended tax return Born and died within year, Exception. How to do amended tax return , Born and died in 2013. How to do amended tax return Death of, Death or birth. How to do amended tax return Deceased dependent's medical and dental expenses, What if you pay medical expenses of a deceased spouse or dependent? Disabled dependent care expenses, deduction for, Disabled Dependent Care Expenses Exemption for, Exemptions for Dependents Filing requirements, Child's earnings. How to do amended tax return Earned income, unearned income, and gross income levels (Table 1-2), Do I Have To File a Return? Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Medical and dental expenses, Dependent Qualifying child, Qualifying Child, Qualifying Child Qualifying relative, Qualifying Relative, Qualifying Child Social security number, Dependent's SSN. How to do amended tax return Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). How to do amended tax return , Taxpayer identification numbers for aliens. How to do amended tax return Alien dependents, Born and died in 2013. How to do amended tax return Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. How to do amended tax return Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. How to do amended tax return Deposits, Fees and deposits. How to do amended tax return Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. How to do amended tax return Depreciation Adjustment to basis for, Depreciation and section 179 deduction. How to do amended tax return Cars, Depreciation and section 179 deductions. How to do amended tax return Change of use of property, Basis for depreciation. How to do amended tax return Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. How to do amended tax return Form 4562 Rental property depreciation, Depreciation Home computer, Depreciation on Home Computer Property used in trade or business, as noncapital assets, Capital Assets and Noncapital Assets Real property Gain from disposition of property, Depreciation after May 6, 1997. How to do amended tax return Land, no depreciation of, Land. How to do amended tax return Rental property, Depreciation. How to do amended tax return , Depreciation Designated Roth Account Defined. How to do amended tax return , Designated Roth accounts. How to do amended tax return Designated Roth account, Designated Roth accounts. How to do amended tax return , Designated Roth accounts. How to do amended tax return Destroyed records, Destroyed records. How to do amended tax return Diaper service, Table 21-1. How to do amended tax return Medical and Dental Expenses Checklist. How to do amended tax return See Publication 502 for more information about these and other expenses. How to do amended tax return Differential wage payments, Differential wage payments. How to do amended tax return Differential wages Wages for reservists Military reserves, Differential wage payments. How to do amended tax return Direct deposit of refunds, Refunds Directors' fees, Corporate director. How to do amended tax return Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. How to do amended tax return , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. How to do amended tax return Armed forces, Disability. How to do amended tax return Blind (see Blind persons) Cafeteria plans, Cafeteria plans. How to do amended tax return Credit for (see Elderly or disabled, credit for) Dependent who is disabled, deduction for care expenses, Disabled Dependent Care Expenses Guide dogs, deductible as medical expense, Table 21-1. How to do amended tax return Medical and Dental Expenses Checklist. How to do amended tax return See Publication 502 for more information about these and other expenses. How to do amended tax return Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. How to do amended tax return Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. How to do amended tax return Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. How to do amended tax return Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. How to do amended tax return Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. How to do amended tax return Social security and railroad retirement benefits, deductions for, Disability payments. How to do amended tax return Special school or home for, deductibility of medical expense, Table 21-1. How to do amended tax return Medical and Dental Expenses Checklist. How to do amended tax return See Publication 502 for more information about these and other expenses. How to do amended tax return Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. How to do amended tax return Workers' compensation, Workers' Compensation Disability Income, Disability income. How to do amended tax return Disability benefits Earned income credit, Form 4029. How to do amended tax return Disability insurance payments Earned income credit, Disability insurance payments. How to do amended tax return Disability, permanent and total disability, Permanent and total disability. How to do amended tax return Disabled Child, Permanently and totally disabled. How to do amended tax return Dependent, Disabled dependent working at sheltered workshop. How to do amended tax return Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. How to do amended tax return , Disaster relief payments. How to do amended tax return , Disaster relief. How to do amended tax return (see also Terrorist attacks) Cash gifts to victims, Cash gifts. How to do amended tax return Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. How to do amended tax return Unemployment assistance, Types of unemployment compensation. How to do amended tax return Employer's emergency disaster fund, Employer's emergency disaster fund. How to do amended tax return Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. How to do amended tax return Grants or payments, Disaster relief grants. How to do amended tax return Replacement of lost or destroyed property, Disaster relief. How to do amended tax return Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. How to do amended tax return , Adjusted Basis Disclosure statement, Disclosure statement. How to do amended tax return Discount, bonds and notes issued at, Original Issue Discount (OID) Discounted debt instruments Capital gain or loss, Discounted Debt Instruments Discounts Employee discounts, effect on basis, Bargain purchases. How to do amended tax return Distributions, Eligible rollover distributions. How to do amended tax return (see also Rollovers) Early (see Early withdrawal from deferred interest account) Liquidating distributions, Liquidating Distributions Lump sum (see Lump-sum distributions) Nondividend distributions, Nondividend Distributions Qualified charitable, Qualified charitable distributions (QCD). How to do amended tax return Qualified reservist, Qualified reservist distributions. How to do amended tax return Required minimum distributions, Required distributions. How to do amended tax return , Required distributions. How to do amended tax return , When Must You Withdraw IRA Assets? (Required Minimum Distributions) (see also Individual retirement arrangements (IRAs)) (see also Pensions) Return of capital, Nondividend Distributions District of Columbia First-time homebuyer credit, Decreases to basis. How to do amended tax return Dividends, Dividends and Other Distributions, Form 1099-DIV. How to do amended tax return , More information. How to do amended tax return (see also Form 1099-DIV) Alaska Permanent Fund (see Alaska Permanent Fund dividends) As stock dividends and stock rights, Distributions of Stock and Stock Rights Backup withholding, Backup withholding. How to do amended tax return Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. How to do amended tax return Buying more stock with, Dividends Used to Buy More Stock Defined, Introduction Exempt-interest dividends, Other Distributions Expenses related to, deduction of, Expenses related to dividend income. How to do amended tax return Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. How to do amended tax return Insurance dividends, Dividends on insurance policies. How to do amended tax return Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. How to do amended tax return Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. How to do amended tax return Qualified, Qualified Dividends, Qualified dividends. How to do amended tax return Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. How to do amended tax return Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. How to do amended tax return Sold stock, Dividends on stock sold. How to do amended tax return Stockholder debts when canceled as, Stockholder debt. How to do amended tax return Veterans' insurance, Dividends on veterans' insurance. How to do amended tax return Divorced parents, Children of divorced or separated parents (or parents who live apart). How to do amended tax return , Applying this special rule to divorced or separated parents (or parents who live apart). How to do amended tax return Divorced taxpayers, Alimony. How to do amended tax return (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. How to do amended tax return Child custody, Custodial parent and noncustodial parent. How to do amended tax return Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. How to do amended tax return Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. How to do amended tax return , Divorced persons. How to do amended tax return IRAs, Kay Bailey Hutchison Spousal IRA. How to do amended tax return , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. How to do amended tax return Mortgage interest, payment as alimony, Divorced or separated individuals. How to do amended tax return Personal exemption, Divorced or separated spouse. How to do amended tax return Real estate taxes, allocation of, Divorced individuals. How to do amended tax return Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. How to do amended tax return Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. How to do amended tax return Domestic help Withholding, Household workers. How to do amended tax return Domestic help, no exemption for, Housekeepers, maids, or servants. How to do amended tax return
Español

Nuclear Regulatory Commission

An independent agency, the Nuclear Regulatory Commission regulates commercial nuclear power plants and other uses of nuclear materials.

Contact the Agency or Department

Website: Nuclear Regulatory Commission

Address: U.S. Nuclear Regulatory Commission
Washington, DC 20555-0001

Phone Number: (301) 415-7000(301) 816-5100 (To report a concern or emergency)

Toll-free: (800) 368-5642(800) 695-7403 (Safety or Security Concerns)

TTY: (301) 415-5575

The How To Do Amended Tax Return

How to do amended tax return 21. How to do amended tax return   Medical and Dental Expenses Table of Contents What's New Introduction Useful Items - You may want to see: What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. How to do amended tax return How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Yourself Spouse Dependent Decedent What Medical Expenses Are Includible?Insurance Premiums Meals and Lodging Transportation Disabled Dependent Care Expenses How Do You Treat Reimbursements?Insurance Reimbursement Damages for Personal Injuries How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons What's New Medical and dental expenses. How to do amended tax return  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. How to do amended tax return 5% if either you or your spouse is age 65 or older). How to do amended tax return Standard mileage rate. How to do amended tax return  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. How to do amended tax return See Transportation under What Medical Expenses Are Includible. How to do amended tax return Introduction This chapter will help you determine the following. How to do amended tax return What medical expenses are. How to do amended tax return What expenses you can include this year. How to do amended tax return How much of the expenses you can deduct. How to do amended tax return Whose medical expenses you can include. How to do amended tax return What medical expenses are includible. How to do amended tax return How to treat reimbursements. How to do amended tax return How to report the deduction on your tax return. How to do amended tax return How to report impairment-related work expenses. How to do amended tax return How to report health insurance costs if you are self-employed. How to do amended tax return Useful Items - You may want to see: Publications 502 Medical and Dental Expenses 969 Health Savings Accounts and Other Tax-Favored Health Plans Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 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 to do amended tax return These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. How to do amended tax return They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. How to do amended tax return Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. How to do amended tax return They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. How to do amended tax return 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 to do amended tax return 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 to do amended tax return 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 to do amended tax return If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. How to do amended tax return 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 to do amended tax return 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 to do amended tax return Separate returns. How to do amended tax return   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 to do amended tax return 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 to do amended tax return Community property states. How to do amended tax return   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 to do amended tax return Each of you should include half the expenses. How to do amended tax return 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 to do amended tax return If you live in a community property state, and are not filing a joint return, see Publication 555, Community Property. How to do amended tax return 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 (7. How to do amended tax return 5% of your AGI if either you or your spouse is age 65 or older)(Form 1040, line 38). How to do amended tax return Example. How to do amended tax return You are unmarried and under age 65 and your AGI is $40,000, 10% of which is $4,000. How to do amended tax return You paid medical expenses of $2,500. How to do amended tax return You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. How to do amended tax return 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 to do amended tax return There are different rules for decedents and for individuals who are the subject of multiple support agreements. How to do amended tax return See Support claimed under a multiple support agreement , later. How to do amended tax return Yourself You can include medical expenses you paid for yourself. How to do amended tax return Spouse You can include medical expenses you paid for your spouse. How to do amended tax return 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 to do amended tax return Example 1. How to do amended tax return Mary received medical treatment before she married Bill. How to do amended tax return Bill paid for the treatment after they married. How to do amended tax return Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. How to do amended tax return If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. How to do amended tax return Mary would include the amounts she paid during the year in her separate return. How to do amended tax return If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. How to do amended tax return Example 2. How to do amended tax return This year, John paid medical expenses for his wife Louise, who died last year. How to do amended tax return John married Belle this year and they file a joint return. How to do amended tax return 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 to do amended tax return Dependent You can include medical expenses you paid for your dependent. How to do amended tax return 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 to do amended tax return A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. How to do amended tax return The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. How to do amended tax return S. How to do amended tax return citizen or national, or a resident of the United States, Canada, or Mexico. How to do amended tax return If your qualifying child was adopted, see Exception for adopted child , next. How to do amended tax return 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 to do amended tax return Exception for adopted child. How to do amended tax return   If you are a U. How to do amended tax return S. How to do amended tax return citizen or U. How to do amended tax return S. How to do amended tax return 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 to do amended tax return S. How to do amended tax return citizen or national or a resident of the United States, Canada, or Mexico. How to do amended tax return 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, or, if he or she did, it was only to claim a refund. How to do amended tax return Adopted child. How to do amended tax return   A legally adopted child is treated as your own child. How to do amended tax return This includes a child lawfully placed with you for legal adoption. How to do amended tax return   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 to do amended tax return   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 to do amended tax return   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 to do amended tax return    You may be able to take an adoption credit for other expenses related to an adoption. How to do amended tax return See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. How to do amended tax return Child of divorced or separated parents. How to do amended tax return   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 to do amended tax return 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 to do amended tax return This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). How to do amended tax return Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, 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 either 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 other person for 2013, and For whom you provided over half of the support in 2013. How to do amended tax return But see Child of divorced or separated parents , earlier, and Support claimed under a multiple support agreement, next. How to do amended tax return Support claimed under a multiple support agreement. How to do amended tax return   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 to do amended tax return 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 to do amended tax return   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. How to do amended tax return However, you can include the entire unreimbursed amount you paid for medical expenses. How to do amended tax return Example. How to do amended tax return You and your three brothers each provide one-fourth of your mother's total support. How to do amended tax return Under a multiple support agreement, you treat your mother as your dependent. How to do amended tax return You paid all of her medical expenses. How to do amended tax return Your brothers reimbursed you for three-fourths of these expenses. How to do amended tax return In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. How to do amended tax return Your brothers cannot include any part of the expenses. How to do amended tax return 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 to do amended tax return 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 to do amended tax return This includes expenses for the decedent's spouse and dependents as well as for the decedent. How to do amended tax return 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 to do amended tax return The expenses must be paid within the 1-year period beginning with the day after the date of death. How to do amended tax return 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 to do amended tax return 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 to do amended tax return Amended returns and claims for refund are discussed in chapter 1. How to do amended tax return 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 to do amended tax return 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 to do amended tax return What Medical Expenses Are Includible? Use Table 21-1, later, as a guide to determine which medical and dental expenses you can include on Schedule A (Form 1040). How to do amended tax return This table does not include all possible medical expenses. How to do amended tax return To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. How to do amended tax return Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. How to do amended tax return 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 to do amended tax return See Qualified Long-Term Care Insurance Contracts in Publication 502. How to do amended tax return 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 to do amended tax return The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. How to do amended tax return Note. How to do amended tax return When figuring the amount of insurance premiums you can include in medical expenses on Schedule A, do not include any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. How to do amended tax return Also, do not include insurance premiums attributable to a nondependent child under age 27 if your premiums increased as a result of adding this child to your policy. How to do amended tax return Employer-sponsored health insurance plan. How to do amended tax return   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 in box 1 of your Form W-2. How to do amended tax return Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Form W-2. How to do amended tax return Example. How to do amended tax return You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. How to do amended tax return Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. How to do amended tax return 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 to do amended tax return Long-term care services. How to do amended tax return   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 to do amended tax return This amount will be reported as wages in box 1 of your Form W-2. How to do amended tax return Health reimbursement arrangement (HRA). How to do amended tax return   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. How to do amended tax return This is because an HRA is funded solely by the employer. How to do amended tax return Retired public safety officers. How to do amended tax return   If you are a retired public safety officer, do not include as medical expenses any health or long-term care premiums that you elected to have paid with tax-free distributions from your retirement plan. How to do amended tax return This applies only to distributions that would otherwise be included in income. How to do amended tax return Medicare A. How to do amended tax return   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 to do amended tax return The payroll tax paid for Medicare A is not a medical expense. How to do amended tax return   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 to do amended tax return In this situation you can include the premiums you paid for Medicare A as a medical expense. How to do amended tax return Medicare B. How to do amended tax return   Medicare B is supplemental medical insurance. How to do amended tax return Premiums you pay for Medicare B are a medical expense. How to do amended tax return Check the information you received from the Social Security Administration to find out your premium. How to do amended tax return Medicare D. How to do amended tax return    Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. How to do amended tax return You can include as a medical expense premiums you pay for Medicare D. How to do amended tax return Prepaid insurance premiums. How to do amended tax return   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 to do amended tax return Unused sick leave used to pay premiums. How to do amended tax return   You must include in gross income cash payments you receive at the time of retirement for unused sick leave. How to do amended tax return 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 to do amended tax return You can include this cost of continuing participation in the health plan as a medical expense. How to do amended tax return   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 to do amended tax return You cannot include this cost of continuing participation in that health plan as a medical expense. How to do amended tax return Table 21-1. How to do amended tax return Medical and Dental Expenses Checklist. How to do amended tax return See Publication 502 for more information about these and other expenses. How to do amended tax return You can include: You cannot include: Bandages Birth control pills prescribed by your doctor Body scan Braille books Breast pump and supplies Capital expenses for equipment or improvements to your home needed for medical care (see the worksheet in Publication 502) Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Fertility enhancement, certain procedures Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. How to do amended tax return ) Lead-based paint removal Legal abortion Legal operation to prevent having children such as a vasectomy or tubal ligation Long-term care contracts, qualified Meals and lodging provided by a hospital during medical treatment Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Medical and hospital insurance premiums Nursing services Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Physical examination Pregnancy test kit Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Wages for nursing services, below) Special items (artificial limbs, false teeth, eye-glasses, contact lenses, hearing aids, crutches, wheelchair, etc. How to do amended tax return ) Special education for mentally or physically disabled persons Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services Weight-loss, certain expenses for obesity Baby sitting and childcare Bottled water Contributions to Archer MSAs (see Publication 969) Diaper service Expenses for your general health (even if following your doctor's advice) such as— —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pre-tax basis) Funeral, burial, or cremation expenses Health savings account payments for medical expenses Illegal operation, treatment, or medicine Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. How to do amended tax return Maternity clothes Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases Nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. How to do amended tax return , unless recommended by a medical practitioner as a treatment for a specific medical condition diagnosed by a physician Surgery for purely cosmetic reasons Toothpaste, toiletries, cosmetics, etc. How to do amended tax return Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease Meals and 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 get medical care. How to do amended tax return See Nursing home , later. How to do amended tax return You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. How to do amended tax return You can include the cost of such lodging while away from home if all of the following requirements are met. How to do amended tax return The lodging is primarily for and essential to medical care. How to do amended tax return 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 to do amended tax return The lodging is not lavish or extravagant under the circumstances. How to do amended tax return There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. How to do amended tax return The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. How to do amended tax return You can include lodging for a person traveling with the person receiving the medical care. How to do amended tax return 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 to do amended tax return Meals are not included. How to do amended tax return Nursing home. How to do amended tax return   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 to do amended tax return This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. How to do amended tax return   Do not include the cost of meals and lodging if the reason for being in the home is personal. How to do amended tax return You can, however, include in medical expenses the part of the cost that is for medical or nursing care. How to do amended tax return Transportation Include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. How to do amended tax return 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 to do amended tax return Car expenses. How to do amended tax return   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use your car for medical reasons. How to do amended tax return You cannot include depreciation, insurance, general repair, or maintenance expenses. How to do amended tax return   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents per mile. How to do amended tax return    You can also include parking fees and tolls. How to do amended tax return You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. How to do amended tax return Example. How to do amended tax return In 2013, Bill Jones drove 2,800 miles for medical reasons. How to do amended tax return He spent $500 for gas, $30 for oil, and $100 for tolls and parking. How to do amended tax return He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. How to do amended tax return He figures the actual expenses first. How to do amended tax return He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. How to do amended tax return He then figures the standard mileage amount. How to do amended tax return He multiplies 2,800 miles by 24 cents a mile for a total of $672. How to do amended tax return He then adds the $100 tolls and parking for a total of $772. How to do amended tax return 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 to do amended tax return Transportation expenses you cannot include. How to do amended tax return   You cannot include in medical expenses the cost of transportation in the following situations. How to do amended tax return Going to and from work, even if your condition requires an unusual means of transportation. How to do amended tax return Travel for purely personal reasons to another city for an operation or other medical care. How to do amended tax return Travel that is merely for the general improvement of one's health. How to do amended tax return The costs of operating a specially equipped car for other than medical reasons. How to do amended tax return 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 to do amended tax return (See chapter 32 and Publication 503, Child and Dependent Care Expenses. How to do amended tax return ) 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 to do amended tax return How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the taxable year for which you received no insurance or other reimbursement. How to do amended tax return 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 to do amended tax return This includes payments from Medicare. How to do amended tax return Even if a policy provides reimbursement for only 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 to do amended tax return Example. How to do amended tax return You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. How to do amended tax return The insurance you receive for the hospital and doctors' bills is more than their charges. How to do amended tax return 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 to do amended tax return Health reimbursement arrangement (HRA). How to do amended tax return   A health reimbursement arrangement is an employer-funded plan that reimburses employees for medical care expenses and allows unused amounts to be carried forward. How to do amended tax return An HRA is funded solely by the employer and the reimbursements for medical expenses, up to a maximum dollar amount for a coverage period, are not included in your income. How to do amended tax return Other reimbursements. How to do amended tax return   Generally, you do not reduce medical expenses by payments you receive for: Permanent loss or loss of use of a member or function of the body (loss of limb, sight, hearing, etc. How to do amended tax return ) or disfigurement to the extent the payment is based on the nature of the injury without regard to the amount of time lost from work, or Loss of earnings. How to do amended tax return   You must, however, reduce your medical expenses by any part of these payments that is designated for medical costs. How to do amended tax return See How Do You Figure and Report the Deduction on Your Tax Return , later. How to do amended tax return   For how to treat damages received for personal injury or sickness, see Damages for Personal Injuries , later. How to do amended tax return You do not have a medical deduction if you are reimbursed for all of your medical expenses for the year. How to do amended tax return Excess reimbursement. How to do amended tax return   If you are reimbursed more than your medical expenses, you may have to include the excess in income. How to do amended tax return You may want to use Figure 21-A to help you decide if any of your reimbursement is taxable. How to do amended tax return Premiums paid by you. How to do amended tax return   If you pay either the entire premium for your medical insurance or all of the costs of a plan similar to medical insurance and your insurance payments or other reimbursements are more than your total medical expenses for the year, you have an excess reimbursement. How to do amended tax return Generally, you do not include the excess reimbursement in your gross income. How to do amended tax return Premiums paid by you and your employer. How to do amended tax return   If both you and your employer contribute to your medical insurance plan and your employer's contributions are not included in your gross income, you must include in your gross income the part of your excess reimbursement that is from your employer's contribution. How to do amended tax return   See Publication 502 to figure the amount of the excess reimbursement you must include in gross income. How to do amended tax return Reimbursement in a later year. How to do amended tax return   If you are reimbursed in a later year for medical expenses you deducted in an earlier year, you generally must report the reimbursement as income up to the amount you previously deducted as medical expenses. How to do amended tax return   However, do not report as income the amount of reimbursement you received up to the amount of your medical deductions that did not reduce your tax for the earlier year. How to do amended tax return For more information about the recovery of an amount that you claimed as an itemized deduction in an earlier year, see Itemized Deduction Recoveries in chapter 12. How to do amended tax return Figure 21-A. How to do amended tax return Is Your Excess Medical Reimbursement Taxable? Please click here for the text description of the image. How to do amended tax return Figure 21-A. How to do amended tax return Is Your Excess Medical Reimbursement Taxable? Medical expenses not deducted. How to do amended tax return   If you did not deduct a medical expense in the year you paid it because your medical expenses were not more than 10% of your AGI (7. How to do amended tax return 5% of your AGI if either you or your spouse was age 65 or older), or because you did not itemize deductions, do not include the reimbursement up to the amount of the expense in income. How to do amended tax return However, if the reimbursement is more than the expense, see Excess reimbursement , earlier. How to do amended tax return Example. How to do amended tax return For 2013, you were unmarried and under age 65 and you had medical expenses of $500. How to do amended tax return You cannot deduct the $500 because it is less than 10% of your AGI. How to do amended tax return If, in a later year, you are reimbursed for any of the $500 in medical expenses, you do not include the amount reimbursed in your gross income. How to do amended tax return Damages for Personal Injuries If you receive an amount in settlement of a personal injury suit, part of that award may be for medical expenses that you deducted in an earlier year. How to do amended tax return If it is, you must include that part in your income in the year you receive it to the extent it reduced your taxable income in the earlier year. How to do amended tax return See Reimbursement in a Later Year , discussed under How Do You Treat Reimbursements, earlier. How to do amended tax return Future medical expenses. How to do amended tax return   If you receive an amount in settlement of a damage suit for personal injuries, part of that award may be for future medical expenses. How to do amended tax return If it is, you must reduce any future medical expenses for these injuries until the amount you received has been completely used. How to do amended tax return How Do You Figure and Report the Deduction on Your Tax Return? Once you have determined which medical expenses you can include, you figure and report the deduction on your tax return. How to do amended tax return What Tax Form Do You Use? You figure your medical expense deduction on Schedule A (Form 1040). How to do amended tax return You cannot claim medical expenses on Form 1040A or Form 1040EZ. How to do amended tax return If you need more information on itemized deductions or you are not sure if you can itemize, see chapter 20. How to do amended tax return Enter the amount you paid for medical and dental expenses on Schedule A (Form 1040). How to do amended tax return This should be your expenses that were not reimbursed by insurance or any other sources. How to do amended tax return Generally, you can deduct only the amount of your medical and dental expenses that is more than 10% of your AGI (7. How to do amended tax return 5% if either you or your spouse was age 65 or older) shown on line 38, Form 1040. How to do amended tax return Impairment-Related Work Expenses If you are a person with a disability, you can take a business deduction for expenses that are necessary for you to be able to work. How to do amended tax return If you take a business deduction for impairment-related work expenses, do not take a medical deduction for the same expenses. How to do amended tax return You have a disability if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. How to do amended tax return Impairment-related expenses defined. How to do amended tax return   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. How to do amended tax return Where to report. How to do amended tax return   If you are self-employed, deduct the business expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. How to do amended tax return   If you are an employee, complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. How to do amended tax return Enter on Schedule A (Form 1040), that part of the amount on Form 2106, or Form 2106-EZ, that is related to your impairment. How to do amended tax return Enter the amount that is unrelated to your impairment also on Schedule A (Form 1040). How to do amended tax return Your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to other employee business expenses. How to do amended tax return Example. How to do amended tax return You are blind. How to do amended tax return You must use a reader to do your work. How to do amended tax return You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. How to do amended tax return The reader's services are only for your work. How to do amended tax return You can deduct your expenses for the reader as business expenses. How to do amended tax return Health Insurance Costs for Self-Employed Persons If you were self-employed and had a net profit for the year, you may be able to deduct, as an adjustment to income, amounts paid for medical and qualified long-term care insurance on behalf of yourself, your spouse, your dependents, and, your children who were under age 27 at the end of 2013. How to do amended tax return For this purpose, you were self-employed if you were a general partner (or a limited partner receiving guaranteed payments) or you received wages from an S corporation in which you were more than a 2% shareholder. How to do amended tax return The insurance plan must be established under your trade or business and the deduction cannot be more than your earned income from that trade or business. How to do amended tax return You cannot deduct payments for medical insurance for any month in which you were eligible to participate in a health plan subsidized by your employer, your spouse's employer, or, an employer of your dependent or your child under age 27 at the end of 2013. How to do amended tax return You cannot deduct payments for a qualified long-term care insurance contract for any month in which you were eligible to participate in a long-term care insurance plan subsidized by your employer or your spouse's employer. How to do amended tax return If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet in the Form 1040 instructions to figure the amount you can deduct. How to do amended tax return But if any of the following applies, do not use that worksheet. How to do amended tax return You had more than one source of income subject to self-employment tax. How to do amended tax return You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. How to do amended tax return You are using amounts paid for qualified long-term care insurance to figure the deduction. How to do amended tax return If you cannot use the worksheet in the Form 1040 instructions, use the worksheet in Publication 535, Business Expenses, to figure your deduction. How to do amended tax return Note. How to do amended tax return When figuring the amount you can deduct for insurance premiums, do not include any advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. How to do amended tax return If you are claiming the health coverage tax credit, subtract the amount shown on Form 8885, from the total insurance premiums you paid. How to do amended tax return Do not include amounts paid for health insurance coverage with retirement plan distributions that were tax-free because you are a retired public safety officer. How to do amended tax return Where to report. How to do amended tax return    You take this deduction on Form 1040. How to do amended tax return If you itemize your deductions and do not claim 100% of your self-employed health insurance on Form 1040, you can generally include any remaining premiums with all other medical expenses on Schedule A (Form 1040), subject to the 10% limit (7. How to do amended tax return 5% if either you or your spouse was age 65 or older). How to do amended tax return See Self-Employed Health Insurance Deduction in chapter 6 of Publication 535, Business Expenses, and Medical and Dental Expenses in the Instructions for Schedule A (Form 1040), for more information. How to do amended tax return Prev  Up  Next   Home   More Online Publications