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 File A 2011 Tax Return Late

Income Tax PreparationHow Do I File My 2012 TaxesState Income Tax FilingTurbotax FreeH&r Block Free Tax ReturnWww Irs Gov Efile ComAmending 2010 Taxes1040ez CalculatorHow To File 2011 Tax ReturnEftps1040ez Form For 2013File 2007 Tax Return OnlineFiling 2010 Taxes OnlineTax Planning Us 2005 TaxesFiling Previous Years TaxesHow Do I File Taxes From 20091040x 2012 FormHow To File A Tax Amendment OnlineWhere File 1040xFree Irs And State Tax Filing1040ez BookletIrs E File 2012Free State And Federal Tax Returns1040x 2010 FormWhere Can I File My 2011 Taxes Online For FreeHow Do I Amend My 2011 Tax ReturnIrs 2012 Tax Form 1040Self Employed Tax DeductionsIrs 1040nrIrs Tax Forms For 2011Irs Tax ReturnDownload A 1040ez Federal Tax FormFederal 1040xHow To File 2012 Taxes LateWww Hrblock Com Lp Efile Html &otppartnerid 9012&campaignid Ps_mcm_9012_0011&omnisource Msn Camp028d E Efile Free M Desktop BmmTax Software 2011Tax Forms 2012Taxslayer For MilitaryFile 2012 Federal Taxes Online FreeFederal Tax Extension Online

How To File A 2011 Tax Return Late

How to file a 2011 tax return late Publication 517 - Additional Material Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Most Popular Forms & Pubs

All forms and publications, including other formats, accessible products, and prior year revisions

Form 1040, U.S. Individual Income Tax Return
Annual income tax return filed by citizens or residents of the United States
Related: Instructions for Form 1040   Tax Tables

Additional forms and schedules for filing Form 1040

Form 1040-A, U.S. Individual Income Tax Return
Shorter version of Form 1040 allows you to report limited types of income and to claim certain adjustments. You cannot itemize deductions if you file Form 1040-A
Related: Instructions for Form 1040-A

Form 1040-ES, Estimated Tax for Individuals
Figure and pay your estimated tax on income that is not subject to withholding (for example, earnings from self-employment, interest, dividends, rents, alimony, etc.)
Related: Instructions for Form 1040-ES

Form 1040-EZ, Income Tax Return for Single and Joint Filers With No Dependents
Simplest individual income tax return form to fill out. If you file Form 1040EZ, you cannot itemize deductions or claim any adjustments to income or tax credits (other than the earned income credit).
Related: Inst 1040-EZ

Need help choosing the right 1040 for your situation? Use the Interactive Tax Assistant (ITA) or read Which Form - 1040, 1040A, or 1040EZ?

Form 2848, Power of Attorney and Declaration of Representative
Use Form 2848 to authorize an individual to represent you before the IRS.
Related: Instructions for Form 2848

Form 8821, Tax Information Authorization
Authorizes any individual, corporation, firm, organization, or partnership you designate to inspect and/or receive your confidential information for the type of tax and the years or periods listed on the form.

Form 8949, Sales and Other Dispositions of Capital Assets
Reconcile amounts that were reported to you and the IRS on Form 1099-B or 1099-S (or substitute statement) with the amounts you report on your return.
Related: Instructions for Form 8949

Form 9465, Installment Agreement Request
Request monthly payments through an installment agreement if you're not financially able to pay your tax debt immediately. 
Related: Instructions for Form 9465  Online Payment Agreement Application

Form 990, Return of Organization Exempt From Income Tax
Used by tax-exempt organizations, nonexempt charitable trusts, and section 527 political organizations to provide the IRS with the information required by section 6033.
Related: Instructions for Form 990  Schedules for Form 990

Form SS-4, Application for Employer Identification Number (EIN)
Apply for an Employer Identification Number. An EIN is a nine-digit number assigned to employers, sole proprietors, corporations, partnerships, estates, trusts, certain individuals, and other entities for tax filing and reporting purposes.
Related: Instructions for Form SS-4  Apply for an EIN online

Form W-2, Wage and Tax Statement (Info copy only)
Employers must complete, file with the Social Security Administration, and furnish to their employees Form W-2 showing the wages paid and taxes withheld for the year for each employee.
Related: Instructions for Form W-2 and W-3  Order Employer Returns Online

Form W-4, Employee's Withholding Allowance Certificate
Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay. Consider completing a new Form W-4 each year and when your personal or financial situation changes.
Related: Withholding Calculator

Form W-9, Request for Taxpayer Identification Number (TIN) and Certification
Provide your correct TIN to the person who is required to file an information return with the IRS to report, for example, income paid to you, real estate transactions, mortgage interest you paid, acquisition or abandonment of secured property, cancellation of debt, or contributions you made to an IRA.
Related: Instructions for the Requestor of Form W-9

Publication 15 (Circular E), Employer's Tax Guide
Explains your tax responsibilities as an employer. It also includes tax tables that you need to figure the taxes to withhold from each employee.
Related: Read Pub 15 Online

Publication 17, Your Federal Income Tax
Explains the general rules for filing a federal income tax return. It supplements the information contained in your tax form instruction booklet. It explains the tax law to make sure you pay only the tax you owe and no more.
Related: Read Pub 17 Online

Publication 502, Medical and Dental Expenses
Explains the itemized deduction for medical and dental expenses that you claim on Schedule A (Form 1040).
Related: Read Pub 502 Online

Publication 590, Individual Retirement Arrangements (IRAs)
Explains individual retirement arrangements (IRAs). An IRA is a personal savings plan that gives you tax advantages for setting aside money for retirement.
Related: Read Pub 590 Online

All forms and publications, including other formats, accessible products, and prior year revisions

Page Last Reviewed or Updated: 29-Jan-2014

The How To File A 2011 Tax Return Late

How to file a 2011 tax return late 4. How to file a 2011 tax return late   Deductions Table of Contents Standard DeductionStandard Deduction for Dependents Itemized DeductionsMedical and Dental Expenses Most taxpayers have a choice of taking a standard deduction or itemizing their deductions. How to file a 2011 tax return late You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. How to file a 2011 tax return late If you have a choice, you should use the method that gives you the lower tax. How to file a 2011 tax return late Standard Deduction The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. How to file a 2011 tax return late Generally, the standard deduction amounts are adjusted each year for inflation. How to file a 2011 tax return late In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. How to file a 2011 tax return late Persons not eligible for the standard deduction. How to file a 2011 tax return late   Your standard deduction is zero and you should itemize any deductions you have if: You are married and filing a separate return, and your spouse itemizes deductions, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. How to file a 2011 tax return late You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. How to file a 2011 tax return late   If you are a nonresident alien who is married to a U. How to file a 2011 tax return late S. How to file a 2011 tax return late citizen or resident alien at the end of the year, you can choose to be treated as a U. How to file a 2011 tax return late S. How to file a 2011 tax return late resident. How to file a 2011 tax return late See Publication 519, U. How to file a 2011 tax return late S. How to file a 2011 tax return late Tax Guide for Aliens. How to file a 2011 tax return late If you make this choice, you can take the standard deduction. How to file a 2011 tax return late Decedent's final return. How to file a 2011 tax return late   The amount of the standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. How to file a 2011 tax return late However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. How to file a 2011 tax return late Higher standard deduction for age (65 or older). How to file a 2011 tax return late   If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. How to file a 2011 tax return late You are considered age 65 on the day before your 65th birthday. How to file a 2011 tax return late Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. How to file a 2011 tax return late Higher standard deduction for blindness. How to file a 2011 tax return late   If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. How to file a 2011 tax return late You qualify for this benefit if you are totally or partly blind. How to file a 2011 tax return late Not totally blind. How to file a 2011 tax return late   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is not more than 20 degrees. How to file a 2011 tax return late   If your eye condition will never improve beyond these limits, the statement should include this fact. How to file a 2011 tax return late You must keep the statement in your records. How to file a 2011 tax return late   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. How to file a 2011 tax return late Spouse 65 or older or blind. How to file a 2011 tax return late   You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and an exemption for your spouse could not be claimed by another taxpayer. How to file a 2011 tax return late    You cannot claim the higher standard deduction for an individual other than yourself and your spouse. How to file a 2011 tax return late Example. How to file a 2011 tax return late This example illustrates how to determine your standard deduction using Worksheet 4-1. How to file a 2011 tax return late Bill and Lisa are filing a joint return for 2013. How to file a 2011 tax return late Both are over age 65. How to file a 2011 tax return late Neither is blind, and neither can be claimed as a dependent. How to file a 2011 tax return late They do not itemize deductions, so they use Worksheet 4-1. How to file a 2011 tax return late Because they are married filing jointly, they enter $12,200 on line 1. How to file a 2011 tax return late They check the “No” box on line 2, so they also enter $12,200 on line 4. How to file a 2011 tax return late Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. How to file a 2011 tax return late They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. How to file a 2011 tax return late Standard Deduction for Dependents The standard deduction for an individual for whom an exemption can be claimed on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). How to file a 2011 tax return late However, the standard deduction may be higher if the individual is 65 or older or blind. How to file a 2011 tax return late If an exemption for you (or your spouse if you are filing jointly) can be claimed on someone else's return, use Worksheet 4-1, if applicable, to determine your standard deduction. How to file a 2011 tax return late Worksheet 4-1. How to file a 2011 tax return late 2013 Standard Deduction Worksheet Caution. How to file a 2011 tax return late If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. How to file a 2011 tax return late If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. How to file a 2011 tax return late Put the total number of boxes checked in box c and go to line 1. How to file a 2011 tax return late a. How to file a 2011 tax return late You   Born before  January 2, 1949     Blind b. How to file a 2011 tax return late Your spouse, if claiming  spouse's exemption   Born before January 2, 1949     Blind c. How to file a 2011 tax return late Total boxes checked             1. How to file a 2011 tax return late Enter the amount shown below for your filing status. How to file a 2011 tax return late               Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950   1. How to file a 2011 tax return late           2. How to file a 2011 tax return late Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  No. How to file a 2011 tax return late Skip line 3; enter the amount from line 1 on line 4. How to file a 2011 tax return late   Yes. How to file a 2011 tax return late Go to line 3. How to file a 2011 tax return late         3. How to file a 2011 tax return late Is your earned income* more than $650?               Yes. How to file a 2011 tax return late Add $350 to your earned income. How to file a 2011 tax return late Enter the total   3. How to file a 2011 tax return late         No. How to file a 2011 tax return late Enter $1,000 4. How to file a 2011 tax return late Enter the smaller of line 1 or line 3 4. How to file a 2011 tax return late   5. How to file a 2011 tax return late If born before January 2, 1949, or blind, multiply the number in box c by $1,200 ($1,500 if single or head of household). How to file a 2011 tax return late Enter the result here. How to file a 2011 tax return late Otherwise, enter -0- 5. How to file a 2011 tax return late   6. How to file a 2011 tax return late Add lines 4 and 5. How to file a 2011 tax return late This is your standard deduction for 2013. How to file a 2011 tax return late 6. How to file a 2011 tax return late   * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. How to file a 2011 tax return late It also includes any amount received as a scholarship that you must include in your income. How to file a 2011 tax return late Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27 (or the amount you reported on Form 1040A, line 7). How to file a 2011 tax return late Itemized Deductions Some individuals should itemize their deductions because it will save them money. How to file a 2011 tax return late Others should itemize because they do not qualify for the standard deduction. How to file a 2011 tax return late See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. How to file a 2011 tax return late You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. How to file a 2011 tax return late For more information, see Overall limitation, later. How to file a 2011 tax return late Medical and dental expenses, some taxes, certain interest expenses, charitable contributions, casualty and theft losses, and certain other miscellaneous expenses may be itemized as deductions on Schedule A (Form 1040). How to file a 2011 tax return late You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Cannot take the standard deduction, Had uninsured medical or dental expenses that are more than 10% of your adjusted gross income (or more than 7. How to file a 2011 tax return late 5% of your adjusted gross income if either you or your spouse is age 65 or older), Paid interest on your home, Paid real estate or personal property taxes, Paid mortgage insurance premiums, Paid state and local income or general sales taxes, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities (see Publication 526, Charitable Contributions), or Have total itemized deductions that are more than the standard deduction that applies to you. How to file a 2011 tax return late See the Schedule A (Form 1040) instructions for more information. How to file a 2011 tax return late Overall limitation. How to file a 2011 tax return late   You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000, if married filing separately, $250,000, if single, $275,000, if head of household, or $300,000, if married filing jointly or qualifying widow(er). How to file a 2011 tax return late  If your adjusted gross income exceeds the applicable amount, you will use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your total itemized deductions. How to file a 2011 tax return late Medical and Dental Expenses You can deduct certain medical and dental expenses you paid for yourself, your spouse, and your dependent(s) if you itemize your deductions on Schedule A (Form 1040). How to file a 2011 tax return late Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. How to file a 2011 tax return late For more information, see the following discussions of selected items, which are presented in alphabetical order. How to file a 2011 tax return late A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. How to file a 2011 tax return late Table 4-1. How to file a 2011 tax return late Medical and Dental Expenses Checklist You can include: You cannot include: Bandages Capital expenses for equipment or improvements to your home needed for medical care (see Publication 502) Certain weight-loss expenses for obesity Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. How to file a 2011 tax return late ) Lead-based paint removal (see Publication 502) Long-term care contracts, qualified (see Publication 502) Meals and lodging provided by a hospital during medical treatment Medical and hospital insurance premiums Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Publication 502) Special items (artificial limbs, false teeth, eyeglasses, contact lenses, hearing aids, crutches, wheelchair, etc. How to file a 2011 tax return late ) Special education for mentally or physically disabled persons (see Publication 502) Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services (see Publication 502) Contributions to Archer MSAs (see Publication 969) Bottled water Diaper service Expenses for your general health (even if following your doctor's advice) such as: —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pretax basis) (see Publication 502) Funeral, burial, or cremation expenses Health savings account payments for medical expenses (see Publication 502) Illegal operation or treatment Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. How to file a 2011 tax return late Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases (see Publication 502) Surgery for purely cosmetic reasons (see Publication 502) Toothpaste, toiletries, cosmetics, etc. How to file a 2011 tax return late Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease You can deduct only the amount of your medical and dental expenses that is more than 10% of your adjusted gross income (or that is more than 7. How to file a 2011 tax return late 5% of your adjusted gross income if you or your spouse is age 65 or older). How to file a 2011 tax return late What to include. How to file a 2011 tax return late   Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. How to file a 2011 tax return late If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. How to file a 2011 tax return late 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 file a 2011 tax return late You can include medical expenses you charge to your credit card in the year the charge is made. How to file a 2011 tax return late It does not matter when you actually pay the amount charged. How to file a 2011 tax return late Home Improvements You can include in medical expenses amounts you pay for home improvements if their main purpose is medical care for you, your spouse, or your dependent. How to file a 2011 tax return late Only reasonable costs to accommodate a home to your disabled condition (or that of your spouse or your dependent(s) who live with you) are considered medical care. How to file a 2011 tax return late Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. How to file a 2011 tax return late Publication 502 contains additional information and examples, including a capital expense worksheet, to assist you in figuring the amount of the capital expense that you can include in your medical expenses. How to file a 2011 tax return late Also, see Publication 502 for information about deductible operating and upkeep expenses related to such capital expense items, and for information about improvements, for medical reasons, to property rented by a person with disabilities. How to file a 2011 tax return late Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. How to file a 2011 tax return late This is a personal expense that is not deductible. How to file a 2011 tax return late However, you may be able to include certain expenses paid to a person providing nursing-type services. How to file a 2011 tax return late For more information, see Nursing Services , later. How to file a 2011 tax return late Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. How to file a 2011 tax return late For more information, see Qualified long-term care services under Long-Term Care, later. How to file a 2011 tax return late Hospital Services You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. How to file a 2011 tax return late This includes amounts paid for meals and lodging. How to file a 2011 tax return late Also, see Meals and Lodging , later. How to file a 2011 tax return late Long-Term Care You can include in medical expenses amounts paid for qualified long-term care services and premiums paid for qualified long-term care insurance contracts. How to file a 2011 tax return late Qualified long-term care services. How to file a 2011 tax return late   Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided under a plan of care prescribed by a licensed health care practitioner. How to file a 2011 tax return late Chronically ill individual. How to file a 2011 tax return late    An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions. How to file a 2011 tax return late He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. How to file a 2011 tax return late Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. How to file a 2011 tax return late He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. How to file a 2011 tax return late Maintenance and personal care services. How to file a 2011 tax return late    Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment). How to file a 2011 tax return late Qualified long-term care insurance contracts. How to file a 2011 tax return late   A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. How to file a 2011 tax return late The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. How to file a 2011 tax return late   The amount of qualified long-term care premiums you can include is limited. How to file a 2011 tax return late You can include the following as medical expenses on Schedule A (Form 1040). How to file a 2011 tax return late Qualified long-term care premiums up to the following amounts. How to file a 2011 tax return late Age 40 or under – $360. How to file a 2011 tax return late Age 41 to 50 – $680. How to file a 2011 tax return late Age 51 to 60 – $1,360. How to file a 2011 tax return late Age 61 to 70 – $3,640. How to file a 2011 tax return late Age 71 or over – $4,550. How to file a 2011 tax return late Unreimbursed expenses for qualified long-term care services. How to file a 2011 tax return late Note. How to file a 2011 tax return late The limit on premiums is for each person. How to file a 2011 tax return late Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if your main reason for being there is to receive medical care. How to file a 2011 tax return late You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. How to file a 2011 tax return late You can include the cost of such lodging while away from home if all of the following requirements are met. How to file a 2011 tax return late The lodging is primarily for, and essential to, medical care. How to file a 2011 tax return late 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 file a 2011 tax return late The lodging is not lavish or extravagant under the circumstances. How to file a 2011 tax return late There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. How to file a 2011 tax return late The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. How to file a 2011 tax return late You can include lodging for a person traveling with the person receiving the medical care. How to file a 2011 tax return late 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 file a 2011 tax return late (Meals are not included. How to file a 2011 tax return late ) Nursing home. How to file a 2011 tax return late   You can include in medical expenses the cost of medical care in a nursing home or a home for the aged for yourself, your spouse, or your dependent(s). How to file a 2011 tax return late This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. How to file a 2011 tax return late   Do not include the cost of meals and lodging if the reason for being in the home is personal. How to file a 2011 tax return late However, you can include in medical expenses the part of the cost that is for medical or nursing care. How to file a 2011 tax return late Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. How to file a 2011 tax return late Policies can provide payment for: Hospitalization, surgical fees, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Qualified long-term care insurance contracts (subject to the additional limits included in the discussion on qualified long-term care insurance contracts under Long-Term Care , earlier). How to file a 2011 tax return late 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 file a 2011 tax return late The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. How to file a 2011 tax return late Medicare Part A. How to file a 2011 tax return late   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare Part A. How to file a 2011 tax return late The payroll tax paid for Medicare Part A is not a medical expense. How to file a 2011 tax return late If you are not covered under social security (or were not a government employee who paid Medicare tax), you can enroll voluntarily in Medicare Part A. How to file a 2011 tax return late In this situation you can include the premiums you paid for Medicare Part A as a medical expense. How to file a 2011 tax return late Medicare Part B. How to file a 2011 tax return late   Medicare Part B is a supplemental medical insurance. How to file a 2011 tax return late Premiums you pay for Medicare Part B are a medical expense. How to file a 2011 tax return late If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. How to file a 2011 tax return late If you were over age 65 or disabled when you first enrolled, check with your local Social Security Administration office, or go to their website at www. How to file a 2011 tax return late SSA. How to file a 2011 tax return late gov, to find out your premium. How to file a 2011 tax return late Medicare Part D. How to file a 2011 tax return late   Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. How to file a 2011 tax return late You can include as a medical expense premiums you pay for Medicare Part D. How to file a 2011 tax return late Prepaid insurance premiums. How to file a 2011 tax return late   Insurance premiums you pay before you are age 65 for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). How to file a 2011 tax return late Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. How to file a 2011 tax return late A prescribed drug is one that requires a prescription by a doctor for its use by an individual. How to file a 2011 tax return late You can also include amounts you pay for insulin. How to file a 2011 tax return late Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. How to file a 2011 tax return late Imported medicines and drugs. How to file a 2011 tax return late   If you import medicines or drugs from other countries, see Medicines and Drugs From Other Countries, under What Expenses Are Not Includible, in Publication 502. How to file a 2011 tax return late Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. How to file a 2011 tax return late The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. How to file a 2011 tax return late This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. How to file a 2011 tax return late These services can be provided in your home or another care facility. How to file a 2011 tax return late Generally, only the amount spent for nursing services is a medical expense. How to file a 2011 tax return late If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. How to file a 2011 tax return late However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. How to file a 2011 tax return late See Maintenance and personal care services under Qualified long-term care services, earlier. How to file a 2011 tax return late Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. How to file a 2011 tax return late See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. How to file a 2011 tax return late You can also include in medical expenses part of the amount you pay for that attendant's meals. How to file a 2011 tax return late Divide the food expense among the household members to find the cost of the attendant's food. How to file a 2011 tax return late Then divide that cost in the same manner as in the preceding paragraph. How to file a 2011 tax return late If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. How to file a 2011 tax return late This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. How to file a 2011 tax return late Employment taxes. How to file a 2011 tax return late   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for a nurse, attendant, or other person who provides medical care. How to file a 2011 tax return late If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier under Nursing Services. How to file a 2011 tax return late For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. How to file a 2011 tax return late Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. How to file a 2011 tax return late Car expenses. How to file a 2011 tax return late    You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. How to file a 2011 tax return late You cannot include depreciation, insurance, general repair, or maintenance expenses. How to file a 2011 tax return late   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents a mile. How to file a 2011 tax return late   You can also include parking fees and tolls. How to file a 2011 tax return late You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. How to file a 2011 tax return late You can also include:    Bus, taxi, train, or plane fares or ambulance service, and Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone. How to file a 2011 tax return late Do not include transportation expenses if, for purely personal reasons, you choose to travel to another city for an operation or other medical care prescribed by your doctor. How to file a 2011 tax return late Prev  Up  Next   Home   More Online Publications