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Irs Amended Forms

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Irs Amended Forms

Irs amended forms Part Three -   Quarterly Filing Information Table of Contents 12. Irs amended forms   Filing Form 720Attachments to Form 720. Irs amended forms Conditions to allowance. Irs amended forms 13. Irs amended forms   Payment of TaxesHow To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule 14. Irs amended forms   Penalties and Interest 15. Irs amended forms   Examination and Appeal Procedures 16. Irs amended forms   Rulings Program 17. Irs amended forms   How To Get Tax Help 18. Irs amended forms   Appendix Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 28-Mar-2014

The Irs Amended Forms

Irs amended forms Publication 502 - Main Content Table of Contents What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. Irs amended forms 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. Irs amended forms These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. Irs amended forms They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. Irs amended forms Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Irs amended forms They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. Irs amended forms 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. Irs amended forms Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. Irs amended forms 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. Irs amended forms (But see Decedent under Whose Medical Expenses Can You Include, for an exception. Irs amended forms ) If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Irs amended forms 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. Irs amended forms 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. Irs amended forms 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. Irs amended forms S. Irs amended forms Individual Income Tax Return, for the year in which you overlooked the expense. Irs amended forms Do not claim the expense on this year's return. Irs amended forms 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. Irs amended forms You cannot include medical expenses that were paid by insurance companies or other sources. Irs amended forms This is true whether the payments were made directly to you, to the patient, or to the provider of the medical services. Irs amended forms Separate returns. Irs amended forms   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. Irs amended forms 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. Irs amended forms Community property states. Irs amended forms   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. Irs amended forms Generally, each of you should include half the expenses. Irs amended forms If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. Irs amended forms If you live in a community property state and are not filing a joint return, see Publication 555, Community Property. Irs amended forms 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. Irs amended forms 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. Irs amended forms 5% of your AGI. Irs amended forms Example. Irs amended forms You are unmarried and were born after January 2, 1949, and your AGI is $40,000, 10% of which is $4,000. Irs amended forms You paid medical expenses of $2,500. Irs amended forms You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. Irs amended forms 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. Irs amended forms There are different rules for decedents and for individuals who are the subject of multiple support agreements. Irs amended forms See Support claimed under a multiple support agreement , later under Qualifying Relative. Irs amended forms Spouse You can include medical expenses you paid for your spouse. Irs amended forms 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. Irs amended forms Example 1. Irs amended forms Mary received medical treatment before she married Bill. Irs amended forms Bill paid for the treatment after they married. Irs amended forms Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. Irs amended forms If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. Irs amended forms Mary would include the amounts she paid during the year in her separate return. Irs amended forms If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. Irs amended forms Example 2. Irs amended forms This year, John paid medical expenses for his wife Louise, who died last year. Irs amended forms John married Belle this year and they file a joint return. Irs amended forms 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. Irs amended forms Dependent You can include medical expenses you paid for your dependent. Irs amended forms 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. Irs amended forms A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. Irs amended forms The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. Irs amended forms S. Irs amended forms citizen or national or a resident of the United States, Canada, or Mexico. Irs amended forms If your qualifying child was adopted, see Exception for adopted child , later. Irs amended forms 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. Irs amended forms Exception for adopted child. Irs amended forms   If you are a U. Irs amended forms S. Irs amended forms 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. Irs amended forms S. Irs amended forms citizen or national, or a resident of the United States, Canada, or Mexico. Irs amended forms 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. Irs amended forms Adopted child. Irs amended forms   A legally adopted child is treated as your own child. Irs amended forms This child includes a child lawfully placed with you for legal adoption. Irs amended forms   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. Irs amended forms   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. Irs amended forms   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. Irs amended forms    You may be able to take a credit for other expenses related to an adoption. Irs amended forms See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Irs amended forms Child of divorced or separated parents. Irs amended forms   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. Irs amended forms 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. Irs amended forms This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). Irs amended forms 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. Irs amended forms 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. Irs amended forms Support claimed under a multiple support agreement. Irs amended forms   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. Irs amended forms 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. Irs amended forms   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. Irs amended forms However, you can include the entire unreimbursed amount you paid for medical expenses. Irs amended forms Example. Irs amended forms You and your three brothers each provide one-fourth of your mother's total support. Irs amended forms Under a multiple support agreement, you treat your mother as your dependent. Irs amended forms You paid all of her medical expenses. Irs amended forms Your brothers repaid you for three-fourths of these expenses. Irs amended forms In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. Irs amended forms Your brothers cannot include any part of the expenses. Irs amended forms 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. Irs amended forms 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. Irs amended forms This includes expenses for the decedent's spouse and dependents as well as for the decedent. Irs amended forms 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. Irs amended forms The expenses must be paid within the 1-year period beginning with the day after the date of death. Irs amended forms 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. Irs amended forms 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. Irs amended forms 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. Irs amended forms 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. Irs amended forms Example. Irs amended forms John properly filed his 2012 income tax return. Irs amended forms He died in 2013 with unpaid medical expenses of $1,500 from 2012 and $1,800 in 2013. Irs amended forms 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. Irs amended forms The $1,800 of medical expenses from 2013 can be included on the decedent's final return for 2013. Irs amended forms 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. Irs amended forms 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. Irs amended forms What Medical Expenses Are Includible? Following is a list of items that you can include in figuring your medical expense deduction. Irs amended forms The items are listed in alphabetical order. Irs amended forms This list does not include all possible medical expenses. Irs amended forms To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. Irs amended forms Abortion You can include in medical expenses the amount you pay for a legal abortion. Irs amended forms Acupuncture You can include in medical expenses the amount you pay for acupuncture. Irs amended forms Alcoholism You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for alcohol addiction. Irs amended forms This includes meals and lodging provided by the center during treatment. Irs amended forms 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. Irs amended forms Ambulance You can include in medical expenses amounts you pay for ambulance service. Irs amended forms Annual Physical Examination See Physical Examination , later. Irs amended forms Artificial Limb You can include in medical expenses the amount you pay for an artificial limb. Irs amended forms Artificial Teeth You can include in medical expenses the amount you pay for artificial teeth. Irs amended forms Bandages You can include in medical expenses the cost of medical supplies such as bandages. Irs amended forms Birth Control Pills You can include in medical expenses the amount you pay for birth control pills prescribed by a doctor. Irs amended forms Body Scan You can include in medical expenses the cost of an electronic body scan. Irs amended forms 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. Irs amended forms Breast Pumps and Supplies You can include in medical expenses the cost of breast pumps and supplies that assist lactation. Irs amended forms 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. Irs amended forms See Cosmetic Surgery , later. Irs amended forms 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. Irs amended forms The cost of permanent improvements that increase the value of your property may be partly included as a medical expense. Irs amended forms The cost of the improvement is reduced by the increase in the value of your property. Irs amended forms The difference is a medical expense. Irs amended forms If the value of your property is not increased by the improvement, the entire cost is included as a medical expense. Irs amended forms 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. Irs amended forms These improvements include, but are not limited to, the following items. Irs amended forms Constructing entrance or exit ramps for your home. Irs amended forms Widening doorways at entrances or exits to your home. Irs amended forms Widening or otherwise modifying hallways and interior doorways. Irs amended forms Installing railings, support bars, or other modifications to bathrooms. Irs amended forms Lowering or modifying kitchen cabinets and equipment. Irs amended forms Moving or modifying electrical outlets and fixtures. Irs amended forms Installing porch lifts and other forms of lifts (but elevators generally add value to the house). Irs amended forms Modifying fire alarms, smoke detectors, and other warning systems. Irs amended forms Modifying stairways. Irs amended forms Adding handrails or grab bars anywhere (whether or not in bathrooms). Irs amended forms Modifying hardware on doors. Irs amended forms Modifying areas in front of entrance and exit doorways. Irs amended forms Grading the ground to provide access to the residence. Irs amended forms Only reasonable costs to accommodate a home to a disabled condition are considered medical care. Irs amended forms Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. Irs amended forms Capital expense worksheet. Irs amended forms   Use Worksheet A to figure the amount of your capital expense to include in your medical expenses. Irs amended forms Worksheet A. Irs amended forms Capital Expense Worksheet Instructions: Use this worksheet to figure the amount, if any, of your medical expenses due to a home improvement. Irs amended forms 1. Irs amended forms Enter the amount you paid for the home improvement 1. Irs amended forms   2. Irs amended forms Enter the value of your home immediately after the improvement 2. Irs amended forms       3. Irs amended forms Enter the value of your home immediately before the improvement 3. Irs amended forms       4. Irs amended forms Subtract line 3 from line 2. Irs amended forms This is the increase in the value of your home due to the improvement 4. Irs amended forms     • If line 4 is more than or equal to line 1, you have no medical expenses due to the home improvement; stop here. Irs amended forms       • If line 4 is less than line 1, go to line 5. Irs amended forms     5. Irs amended forms Subtract line 4 from line 1. Irs amended forms These are your medical expenses due to the home improvement 5. Irs amended forms   Operation and upkeep. Irs amended forms   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. Irs amended forms This rule applies even if none or only part of the original cost of the capital asset qualified as a medical care expense. Irs amended forms Improvements to property rented by a person with a disability. Irs amended forms   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. Irs amended forms Example. Irs amended forms John has arthritis and a heart condition. Irs amended forms He cannot climb stairs or get into a bathtub. Irs amended forms On his doctor's advice, he installs a bathroom with a shower stall on the first floor of his two-story rented house. Irs amended forms The landlord did not pay any of the cost of buying and installing the special plumbing and did not lower the rent. Irs amended forms John can include in medical expenses the entire amount he paid. Irs amended forms 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. Irs amended forms Special design. Irs amended forms   You can include in medical expenses the difference between the cost of a regular car and a car specially designed to hold a wheelchair. Irs amended forms Cost of operation. Irs amended forms   The includible costs of using a car for medical reasons are explained under Transportation , later. Irs amended forms Chiropractor You can include in medical expenses fees you pay to a chiropractor for medical care. Irs amended forms Christian Science Practitioner You can include in medical expenses fees you pay to Christian Science practitioners for medical care. Irs amended forms Contact Lenses You can include in medical expenses amounts you pay for contact lenses needed for medical reasons. Irs amended forms You can also include the cost of equipment and materials required for using contact lenses, such as saline solution and enzyme cleaner. Irs amended forms See Eyeglasses and Eye Surgery , later. Irs amended forms Crutches You can include in medical expenses the amount you pay to buy or rent crutches. Irs amended forms Dental Treatment You can include in medical expenses the amounts you pay for the prevention and alleviation of dental disease. Irs amended forms 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. Irs amended forms Treatment to alleviate dental disease include services of a dentist for procedures such as X-rays, fillings, braces, extractions, dentures, and other dental ailments. Irs amended forms But see Teeth Whitening under What Expenses Are Not Includible, later. Irs amended forms Diagnostic Devices You can include in medical expenses the cost of devices used in diagnosing and treating illness and disease. Irs amended forms Example. Irs amended forms You have diabetes and use a blood sugar test kit to monitor your blood sugar level. Irs amended forms You can include the cost of the blood sugar test kit in your medical expenses. Irs amended forms 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. Irs amended forms (See Publication 503, Child and Dependent Care Expenses. Irs amended forms ) 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. Irs amended forms Drug Addiction You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for drug addiction. Irs amended forms This includes meals and lodging at the center during treatment. Irs amended forms Drugs See Medicines , later. Irs amended forms Eye Exam You can include in medical expenses the amount you pay for eye examinations. Irs amended forms Eyeglasses You can include in medical expenses amounts you pay for eyeglasses and contact lenses needed for medical reasons. Irs amended forms See Contact Lenses , earlier, for more information. Irs amended forms 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. Irs amended forms Fertility Enhancement You can include in medical expenses the cost of the following procedures to overcome an inability to have children. Irs amended forms Procedures such as in vitro fertilization (including temporary storage of eggs or sperm). Irs amended forms Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children. Irs amended forms Founder's Fee See Lifetime Care—Advance Payments , later. Irs amended forms 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. Irs amended forms 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. Irs amended forms 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. Irs amended forms 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. Irs amended forms These amounts are treated as medical insurance premiums. Irs amended forms See Insurance Premiums , later. Irs amended forms Hearing Aids You can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it. Irs amended forms Home Care See Nursing Services , later. Irs amended forms Home Improvements See Capital Expenses , earlier. Irs amended forms 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. Irs amended forms This includes amounts paid for meals and lodging. Irs amended forms Also see Lodging , later. Irs amended forms Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Irs amended forms 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). Irs amended forms See Qualified Long-Term Care Insurance Contracts under Long-Term Care, later. Irs amended forms 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. Irs amended forms The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. Irs amended forms Health coverage tax credit. Irs amended forms   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. Irs amended forms 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. Irs amended forms S. Irs amended forms Treasury–HCTC,” or Any health coverage tax credit advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Irs amended forms 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. Irs amended forms 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. Irs amended forms Example. Irs amended forms You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. Irs amended forms Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. Irs amended forms 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. Irs amended forms Long-term care services. Irs amended forms   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. Irs amended forms This amount will be reported as wages on your Form W-2. Irs amended forms Retired public safety officers. Irs amended forms   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. Irs amended forms This applies only to distributions that would otherwise be included in income. Irs amended forms Health reimbursement arrangement (HRA). Irs amended forms   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. Irs amended forms This is because an HRA is funded solely by the employer. Irs amended forms 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. Irs amended forms The payroll tax paid for Medicare A is not a medical expense. Irs amended forms 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. Irs amended forms In this situation you can include the premiums you paid for Medicare A as a medical expense. Irs amended forms Medicare B Medicare B is a supplemental medical insurance. Irs amended forms Premiums you pay for Medicare B are a medical expense. Irs amended forms Check the information you received from the Social Security Administration to find out your premium. Irs amended forms Medicare D Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. Irs amended forms You can include as a medical expense premiums you pay for Medicare D. Irs amended forms 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). Irs amended forms 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. Irs amended forms 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. Irs amended forms You can include this cost of continuing participation in the health plan as a medical expense. Irs amended forms 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. Irs amended forms You cannot include this cost of continuing participation in that health plan as a medical expense. Irs amended forms 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. Irs amended forms , 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. Irs amended forms Taxes imposed by any governmental unit, such as Medicare taxes, are not insurance premiums. Irs amended forms Coverage for nondependents. Irs amended forms   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. Irs amended forms 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. Irs amended forms  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. Irs amended forms 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. Irs amended forms Laboratory Fees You can include in medical expenses the amounts you pay for laboratory fees that are part of medical care. Irs amended forms Lactation Expenses See Breast Pumps and Supplies , earlier. Irs amended forms 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. Irs amended forms These surfaces must be in poor repair (peeling or cracking) or within the child's reach. Irs amended forms The cost of repainting the scraped area is not a medical expense. Irs amended forms If, instead of removing the paint, you cover the area with wallboard or paneling, treat these items as capital expenses. Irs amended forms See Capital Expenses , earlier. Irs amended forms Do not include the cost of painting the wallboard as a medical expense. Irs amended forms Learning Disability See Special Education , later. Irs amended forms Legal Fees You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. Irs amended forms 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. Irs amended forms 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. Irs amended forms The part of the payment you include is the amount properly allocable to medical care. Irs amended forms 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. Irs amended forms You can use a statement from the retirement home to prove the amount properly allocable to medical care. Irs amended forms The statement must be based either on the home's prior experience or on information from a comparable home. Irs amended forms Dependents with disabilities. Irs amended forms   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. Irs amended forms The payments must be a condition for the institution's future acceptance of your child and must not be refundable. Irs amended forms Payments for future medical care. Irs amended forms   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. Irs amended forms This rule does not apply in situations where the future care is purchased in connection with obtaining lifetime care of the type described earlier. Irs amended forms 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. Irs amended forms See Nursing Home , later. Irs amended forms You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. Irs amended forms You can include the cost of such lodging while away from home if all of the following requirements are met. Irs amended forms The lodging is primarily for and essential to medical care. Irs amended forms 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. Irs amended forms The lodging is not lavish or extravagant under the circumstances. Irs amended forms There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Irs amended forms The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. Irs amended forms You can include lodging for a person traveling with the person receiving the medical care. Irs amended forms 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. Irs amended forms Meals are not included. Irs amended forms 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. Irs amended forms 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. Irs amended forms 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. Irs amended forms Chronically ill individual. Irs amended forms   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. Irs amended forms 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. Irs amended forms Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Irs amended forms He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Irs amended forms Maintenance and personal care services. Irs amended forms    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). Irs amended forms 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. Irs amended forms 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. Irs amended forms The amount of qualified long-term care premiums you can include is limited. Irs amended forms You can include the following as medical expenses on Schedule A (Form 1040). Irs amended forms Qualified long-term care premiums up to the following amounts. Irs amended forms Age 40 or under – $360. Irs amended forms Age 41 to 50 – $680. Irs amended forms Age 51 to 60 – $1,360. Irs amended forms Age 61 to 70 – $3,640. Irs amended forms Age 71 or over – $4,550. Irs amended forms Unreimbursed expenses for qualified long-term care services. Irs amended forms Note. Irs amended forms The limit on premiums is for each person. Irs amended forms 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. Irs amended forms 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. Irs amended forms You cannot include in medical expenses the cost of meals that are not part of inpatient care. Irs amended forms Also see Weight-Loss Program and Nutritional Supplements , later. Irs amended forms 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. Irs amended forms The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent. Irs amended forms The majority of the time spent at the conference must be spent attending sessions on medical information. Irs amended forms The cost of meals and lodging while attending the conference is not deductible as a medical expense. Irs amended forms 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. Irs amended forms Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. Irs amended forms A prescribed drug is one that requires a prescription by a doctor for its use by an individual. Irs amended forms You can also include amounts you pay for insulin. Irs amended forms Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Irs amended forms Imported medicines and drugs. Irs amended forms   If you imported medicines or drugs from other countries, see Medicines and Drugs From Other Countries , under What Expenses Are Not Includible, later. Irs amended forms 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. Irs amended forms This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. Irs amended forms Do not include the cost of meals and lodging if the reason for being in the home is personal. Irs amended forms You can, however, include in medical expenses the part of the cost that is for medical or nursing care. Irs amended forms Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. Irs amended forms The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. Irs amended forms 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. Irs amended forms These services can be provided in your home or another care facility. Irs amended forms Generally, only the amount spent for nursing services is a medical expense. Irs amended forms 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. Irs amended forms For example, because of your medical condition you pay a visiting nurse $300 per week for medical and household services. Irs amended forms She spends 10% of her time doing household services such as washing dishes and laundry. Irs amended forms You can include only $270 per week as medical expenses. Irs amended forms The $30 (10% × $300) allocated to household services cannot be included. Irs amended forms However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Irs amended forms See Maintenance and personal care services under Long-Term Care, earlier. Irs amended forms 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. Irs amended forms See Publication 503. Irs amended forms You can also include in medical expenses part of the amount you pay for that attendant's meals. Irs amended forms Divide the food expense among the household members to find the cost of the attendant's food. Irs amended forms Then divide that cost in the same manner as in the preceding paragraph. Irs amended forms If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. Irs amended forms This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. Irs amended forms Employment taxes. Irs amended forms   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. Irs amended forms 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. Irs amended forms For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. Irs amended forms Operations You can include in medical expenses amounts you pay for legal operations that are not for unnecessary cosmetic surgery. Irs amended forms See Cosmetic Surgery under What Expenses Are Not Includible, later. Irs amended forms Optometrist See Eyeglasses , earlier. Irs amended forms Organ Donors See Transplants , later. Irs amended forms Osteopath You can include in medical expenses amounts you pay to an osteopath for medical care. Irs amended forms Oxygen You can include in medical expenses amounts you pay for oxygen and oxygen equipment to relieve breathing problems caused by a medical condition. Irs amended forms Physical Examination You can include in medical expenses the amount you pay for an annual physical examination and diagnostic tests by a physician. Irs amended forms You do not have to be ill at the time of the examination. Irs amended forms 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. Irs amended forms Prosthesis See Artificial Limb and Breast Reconstruction Surgery , earlier. Irs amended forms Psychiatric Care You can include in medical expenses amounts you pay for psychiatric care. Irs amended forms This includes the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care. Irs amended forms See Psychoanalysis, next, and Transportation , later. Irs amended forms Psychoanalysis You can include in medical expenses payments for psychoanalysis. Irs amended forms However, you cannot include payments for psychoanalysis that is part of required training to be a psychoanalyst. Irs amended forms Psychologist You can include in medical expenses amounts you pay to a psychologist for medical care. Irs amended forms 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. Irs amended forms 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. Irs amended forms A doctor must recommend that the child attend the school. Irs amended forms 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. Irs amended forms 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. Irs amended forms 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). Irs amended forms Also see Vasectomy , later. Irs amended forms Stop-Smoking Programs You can include in medical expenses amounts you pay for a program to stop smoking. Irs amended forms 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. Irs amended forms Surgery See Operations , earlier. Irs amended forms 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. Irs amended forms This includes teletypewriter (TTY) and telecommunications device for the deaf (TDD) equipment. Irs amended forms You can also include the cost of repairing the equipment. Irs amended forms 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. Irs amended forms This may be the cost of an adapter that attaches to a regular set. Irs amended forms 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. Irs amended forms Therapy You can include in medical expenses amounts you pay for therapy received as medical treatment. Irs amended forms 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. Irs amended forms This includes transportation. Irs amended forms You can include any expenses you pay for the medical care of a donor in connection with the donating of an organ. Irs amended forms This includes transportation. Irs amended forms Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Irs amended forms 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. Irs amended forms Car expenses. Irs amended forms   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. Irs amended forms You cannot include depreciation, insurance, general repair, or maintenance expenses. Irs amended forms   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. Irs amended forms    You can also include parking fees and tolls. Irs amended forms You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate. Irs amended forms Example. Irs amended forms In 2013, Bill Jones drove 2,800 miles for medical reasons. Irs amended forms He spent $500 for gas, $30 for oil, and $100 for tolls and parking. Irs amended forms He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. Irs amended forms He figures the actual expenses first. Irs amended forms He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. Irs amended forms He then figures the standard mileage amount. Irs amended forms He multiplies 2,800 miles by 24 cents a mile for a total of $672. Irs amended forms He then adds the $100 tolls and parking for a total of $772. Irs amended forms 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. Irs amended forms Transportation expenses you cannot include. Irs amended forms    You cannot include in medical expenses the cost of transportation in the following situations. Irs amended forms Going to and from work, even if your condition requires an unusual means of transportation. Irs amended forms Travel for purely personal reasons to another city for an operation or other medical care. Irs amended forms Travel that is merely for the general improvement of one's health. Irs amended forms The costs of operating a specially equipped car for other than medical reasons. Irs amended forms 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. Irs amended forms You may be able to include up to $50 for each night for each person. Irs amended forms You can include lodging for a person traveling with the person receiving the medical care. Irs amended forms 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. Irs amended forms Meals are not included. Irs amended forms See Lodging , earlier. Irs amended forms 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. Irs amended forms However, see Medical Conferences , earlier. Irs amended forms Tuition Under special circumstances, you can include charges for tuition in medical expenses. Irs amended forms See Special Education , earlier. Irs amended forms 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. Irs amended forms Vasectomy You can include in medical expenses the amount you pay for a vasectomy. Irs amended forms Vision Correction Surgery See Eye Surgery , earlier. Irs amended forms 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). Irs amended forms This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings. Irs amended forms 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. Irs amended forms 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. Irs amended forms 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. Irs amended forms 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. Irs amended forms See also Weight-Loss Program under What Expenses Are Not Includible, later. Irs amended forms 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. Irs amended forms The cost of operating and maintaining the wheelchair is also a medical expense. Irs amended forms 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. Irs amended forms X-ray You can include in medical expenses amounts you pay for X-rays for medical reasons. Irs amended forms What Expenses Are Not Includible? Following is a list of some items that you cannot include in figuring your medical expense deduction. Irs amended forms The items are listed in alphabetical order. Irs amended forms 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. Irs amended forms Also, any expense allowed as a childcare credit cannot be treated as an expense paid for medical care. Irs amended forms Controlled Substances You cannot include in medical expenses amounts you pay for controlled substances (such as marijuana, laetrile, etc. Irs amended forms ), even if such substances are legalized by state law. Irs amended forms Such substances are not legal under federal law and cannot be included in medical expenses. Irs amended forms Cosmetic Surgery Generally, you cannot include in medical expenses the amount you pay for unnecessary cosmetic surgery. Irs amended forms 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. Irs amended forms You generally cannot include in medical expenses the amount you pay for procedures such as face lifts, hair transplants, hair removal (electrolysis), and liposuction. Irs amended forms 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. Irs amended forms Example. Irs amended forms An individual undergoes surgery that removes a breast as part of treatment for cancer. Irs amended forms She pays a surgeon to reconstruct the breast. Irs amended forms The surgery to reconstruct the breast corrects a deformity directly related to the disease. Irs amended forms The cost of the surgery is includible in her medical expenses. Irs amended forms Dancing Lessons You cannot include in medical expenses the cost of dancing lessons, swimming lessons, etc. Irs amended forms , even if they are recommended by a doctor, if they are only for the improvement of general health. Irs amended forms 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. Irs amended forms Electrolysis or Hair Removal See Cosmetic Surgery , earlier. Irs amended forms 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. Irs amended forms Funeral Expenses You cannot include in medical expenses amounts you pay for funerals. Irs amended forms 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. Irs amended forms 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. Irs amended forms Hair Transplant See Cosmetic Surgery , earlier. Irs amended forms 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. Irs amended forms You cannot include in medical expenses the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. Irs amended forms 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. Irs amended forms For more information, see Health Coverage Tax Credit , later. Irs amended forms Health Savings Accounts You cannot include in medical expenses any payment or distribution for medical expenses out of a health savings account. Irs amended forms Contributions to health savings accounts are deducted separately. Irs amended forms See Publication 969. Irs amended forms Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. Irs amended forms This is a personal expense that is not deductible. Irs amended forms However, you may be able to include certain expenses paid to a person providing nursing-type services. Irs amended forms For more information, see Nursing Services , earlier under What Medical Expenses Are Includible. Irs amended forms Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Irs amended forms For more information, see Long-Term Care , earlier under What Medical Expenses Are Includible. Irs amended forms 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. Irs amended forms Insurance Premiums See Insurance Premiums under What Medical Expenses Are Includible, earlier. Irs amended forms Maternity Clothes You cannot include in medical expenses amounts you pay for maternity clothes. Irs amended forms Medical Savings Account (MSA) You cannot include in medical expenses amounts you contribute to an Archer MSA. Irs amended forms You cannot include expenses you pay for with a tax-free distribution from your Archer MSA. Irs amended forms You also cannot use other funds equal to the amount of the distribution and include the expenses. Irs amended forms For more information on Archer MSAs, see Publication 969. Irs amended forms 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. Irs amended forms You can only include the cost of a drug that was imported legally. Irs amended forms For example, you can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals. Irs amended forms 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. Irs amended forms Nonprescription Drugs and Medicines Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Irs amended forms Example. Irs amended forms Your doctor recommends that you take aspirin. Irs amended forms Because aspirin is a drug that does not require a physician's prescription, you cannot include its cost in your medical expenses. Irs amended forms Nutritional Supplements You cannot include in medical expenses the cost of nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. Irs amended forms unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician. Irs amended forms Otherwise, these items are taken to maintain your ordinary good health, and are not for medical care. Irs amended forms 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. Irs amended forms For example, the cost of a toothbrush and toothpaste is a nondeductible personal expense. Irs amended forms 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. Irs amended forms 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. Irs amended forms (See Braille Books and Magazines under What Medical Expenses Are Includible, earlier. Irs amended forms ) Swimming Lessons See Dancing Lessons , earlier. Irs amended forms Teeth Whitening You cannot include in medical expenses amounts paid to whiten teeth. Irs amended forms See Cosmetic Surgery , earlier. Irs amended forms 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. Irs amended forms 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. Irs amended forms 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). Irs amended forms 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. Irs amended forms Also, you cannot include membership dues in a gym, health club, or spa. Irs amended forms 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. Irs amended forms See Weight-Loss Program under What Medical Expenses Are Includible, earlier. Irs amended forms 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. Irs amended forms 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. Irs amended forms This includes payments from Medicare. Irs amended forms 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. Irs amended forms Example. Irs amended forms You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. Irs amended forms The insurance you receive for the hospital and doctors' bills is more than their charges. Irs amended forms 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. Irs amended forms Health reimbursement arrange