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I Need To File My 2012 Federal Taxes

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I Need To File My 2012 Federal Taxes

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

Fortunately, you can replace most important personal records. Use these links as a starting point.

  • Address Change  – When you move, be sure to change your address with the Post Office, IRS, and other government agencies, so that you'll continue to receive mail and any government benefits at your new location.
  • Birth, Marriage, and Death Certificates  – Get records based on the location of the birth, death, marriage, or divorce.
  • Damaged Money  – The Treasury Department will exchange mutilated or damaged U.S. currency.
  • Drivers' Licenses and Vehicle Registration  – Find your state's motor vehicle department to get or replace your driver's license, and register your car.
  • Federal Civilian Personnel Records  – Go to the National Archives website for guidance on requesting personnel records for former federal civilian employees. Current federal workers can get personnel records from their human resources office.
  • Green Card Replacement  – Get instructions on how to replace a lost, stolen, or damaged permanent resident card (green card).
  • Medicare Card Replacement  – Learn how to replace a lost, stolen, or damaged Medicare card.
  • Military Service Records  – Get copies of military service records, to prove military service or to research genealogy.
  • Passport  – Report your lost or stolen passport immediately. Contact the nearest U.S. embassy or consulate if your passport is lost or stolen overseas.
  • Replace a Savings Bond  – Replace lost, stolen, or destroyed paper savings bonds.
  • Saving Family Treasures  – The National Archives provides guidelines for the care for some of the more common materials affected by natural disasters or other emergencies.
  • School Records  – Contact your former school or the appropriate school district if the school has closed.
  • Social Security Card Replacement  – Learn how to replace your lost or stolen Social Security card.
  • Tax Return  – Request a copy of your federal tax return from the Internal Revenue Service (IRS).

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The I Need To File My 2012 Federal Taxes

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